A letter report issued by the Government Accountability Office with an abstract that begins "The Army's annual report on its modular force either fully or partially addressed all of the requirements mandated by law. GAO's analysis showed that of the 14 legislative requirements, the report fully addressed 9 and partially addressed 5. The requirements that were fully addressed included an assessment of the modular force capabilities and the status of doctrine for the modular force, among others. Some of the requirements that were partially addressed included information related to risks and mitigation strategies associated with shortfalls; scheduling for repairing, recapitalizing, and replacing equipment; and itemizing information by active-duty and reserve components. The 2013 report provided more thorough information to congressional decision makers on the Army's progress in its modular force transformation than previous reports."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) class justifications included in GAO's sample were used primarily for the acquisition of weapon systems or related subsystems and components. About 77 percent covered specific weapon system development, production, sustainment, or modernization efforts; about 14 percent covered logistics support of multiple weapon systems or training systems; and the remaining 9 percent covered other requirements. Because weapon systems are typically used for many years, DOD officials told GAO class justifications provided an administrative efficiency by allowing one justification for multiple contracts that would essentially require the same justification. Most of the class justifications in GAO's sample had a total value of over $85.5 million and required approval at the highest level--the senior procurement executive of the DOD component. About 90 percent of the class justifications in GAO's sample cited only one responsible source to meet the requirements, generally because the contractor's ownership of proprietary technical data or expertise prevented the ability to compete the contract. The class justifications GAO reviewed generally cited the publication of notices of proposed contract actions on the Federal Business Opportunities website or market research to identify other qualified sources, …

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Agency for International Development's (USAID) reporting on its principal Local Solutions indicator—the percentage of mission program funds obligated to local organizations in partner countries—lacks clarity, complicating the assessment of the agency's progress toward its fiscal year 2015 target of 30 percent. The March 2013 USAID Forward progress report states that these obligations increased from about 10 percent of mission program funds in fiscal year 2010 to about 14 percent in fiscal year 2012—a $465 million increase. However, the agency also has reported progress on the principal Local Solutions indicator in three other ways, depending on whether two key types of funding—cash transfers and certain qualifying trust funds—are included (see figure). These reporting differences make it difficult to compare the indicator from year to year and to quantify the progress needed to achieve the 30 percent target by fiscal year 2015. Moreover, USAID's approach to tracking the Local Solutions indicator has evolved since the launch of the initiative. For example, USAID included funds in Afghanistan and Pakistan, missions the agency previously had planned to exclude. If these missions are excluded, the percentage of mission program …

A letter report issued by the Government Accountability Office with an abstract that begins "Newly available data from the Federal Highway Administration (FHWA) show the extent and some characteristics of locally administered projects, but other key data are not being collected. From July 2012 to June 2013, local agencies administered about 12 percent or $3.8 billion of the $31 billion in federal-aid funding obligated during that period. The federal share was less than $250,000 for over half of the projects. However, FHWA neither collects information on which local agencies are administering federal-aid projects nor the capabilities of those agencies--information that would allow FHWA to identify the extent and magnitude of its risks and more effectively target its oversight of the states."

A letter report issued by the Government Accountability Office with an abstract that begins "Surplus lines insurers' premiums written have increased modestly and the companies have generally remained profitable. From 2008 through 2012 premiums written by surplus lines insurers, who sell property/casualty insurance through brokers in states where they are not licensed, grew slightly from $24.8 billion to $25.2 billion and remained stable at around 5 percent of the property casualty market as a whole. Over this time, surplus lines insurers' premiums generally exceeded their claims and underwriting expenses and they remained profitable. Surplus lines insurers also saw capital gains over this period."

Testimony issued by the Government Accountability Office with an abstract that begins "The Moving Ahead for Progress in the 21st Century Act (MAP-21) authorized $10.6 and $10.7 billion for fiscal years 2013 and 2014, respectively, for public transit, but did not address long-term funding. Federal funds available for FTA's transit programs come from the general fund of the U.S. Treasury and the Mass Transit Account of the Highway Trust Fund. The Highway Trust Fund supports surface transportation programs, including highways and transit, and is funded through motor fuel and other highway use taxes; however, revenues have eroded over time because federal fuel tax rate stagnation, fuel efficiency improvements, and the use of alternative fuel vehicles. In May 2013, the Congressional Budget Office estimated that to maintain current spending levels plus inflation between 2015 and 2022, the Fund will require over $132 billion more than it is expected to take in over that period. GAO reported that while Congress transferred over $50 billion in general revenues to the Fund since fiscal year 2008, this approach may not be sustainable given competing demands for funding. For these reasons funding surface transportation remains on GAO's High-Risk List."

A letter report issued by the Government Accountability Office with an abstract that begins "Clinical data registries (CDR) have demonstrated a particular strength in assessing physician performance through their capacity to track and interpret trends in health care quality over time. Studies examining results reported by several long-established CDRs demonstrate the utility of CDR data sets for analyzing trends in both outcomes and treatments. CDR efforts to improve outcomes typically involve a combination of performance improvement activities including feedback reports to participating physicians, benchmarking physician performance relative to that of their peers, and related educational activities designed to stimulate changes in clinical practice. Studies GAO reviewed provided less insight on ways to improve the efficiency of care."

Correspondence issued by the Government Accountability Office with an abstract that begins ""

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO found (1) the Federal Housing Finance Agency's (FHFA) financial statements as of and for the fiscal years ended September 30, 2013, and 2012, are presented fairly, in all material respects, in accordance with U.S. generally accepted accounting principles; (2) FHFA maintained, in all material respects, effective internal control over financial reporting as of September 30, 2013; and (3) no reportable noncompliance for fiscal year 2013 with provisions of applicable laws, regulations, contracts, and grant agreements GAO tested. In commenting on a draft of this report, the acting Director of FHFA stated that he accepted the audit conclusions and commented that the agency would continue to work to enhance its internal control and ensure the reliability of its financial reporting, its soundness of operations, and public confidence in its mission."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO found (1) the United States Securities and Exchange Commission's (SEC) and its Investor Protection Fund's (IPF) financial statements are presented fairly, in all material respects, in accordance with U.S. generally accepted accounting principles; (2) SEC maintained, in all material respects, effective internal control over financial reporting as of September 30, 2013, although internal control deficiencies exist that merit attention by those charged with governance; and (3) no reportable noncompliance in fiscal year 2013 with provisions of applicable laws, regulations, contracts, and grant agreements GAO tested. In commenting on a draft of this report, SEC's Chair expressed her pleasure that GAO found that SEC had successfully remediated the two significant deficiencies identified in 2012. The Chair added that SEC will focus on the significant deficiency GAO reported in 2013 in the area of information security."

A letter report issued by the Government Accountability Office with an abstract that begins "Deferral: Both deferral tax expenditures confer the benefit of effectively reducing taxes by delaying the taxation of certain income of foreign subsidiaries of U.S. corporations until it is repatriated to the U.S. parent as dividends."

A letter report issued by the Government Accountability Office with an abstract that begins "Department of Homeland Security (DHS) components have developed models to assess the risks of foreign ports and cargo, but not all components have applied risk management principles to assess whether maritime security programs cover the riskiest ports. The U.S. Coast Guard uses its risk model to inform operational decisions for its International Port Security (IPS) program and annually updates its assessment. In contrast, U.S. Customs and Border Protection (CBP) has not regularly assessed ports for risks to cargo under its Container Security Initiative (CSI) program. CBP's selection of the initial 23 CSI ports was primarily based on the volume of U.S.-bound containers, but beginning in 2003, CBP considered more threat information when it expanded the number of CSI ports. CBP has not assessed the risk posed by foreign ports that ship cargo to the United States for its CSI program since 2005. In 2009, CBP developed a model that ranked 356 potential expansion ports for a related program on the basis of risk, but it was never implemented because of budget cuts. By applying CBP's risk model to fiscal year 2012 cargo shipment data, GAO found …

A letter report issued by the Government Accountability Office with an abstract that begins "To install positive train control (PTC)--a communications-based system designed to prevent certain types of train accidents caused by human factors-- almost all railroads are overlaying their existing infrastructure with PTC components; nonetheless, most railroads report they will miss the December 31, 2015, implementation deadline. Both the Association of American Railroads (AAR) and the Federal Railroad Administration (FRA) have reported that most railroads will not have PTC fully implemented by the deadline. Of the four major freight railroads included in GAO's review, only one expects to meet the 2015 deadline. The other three freight railroads report that they expect to have PTC implemented by 2017 or later. Commuter railroads generally must wait until freight railroads and Amtrak equip the rail lines they operate on, and most of the seven commuter railroads included in this review reported that they do not expect to meet the 2015 deadline. To implement PTC systems that meet the requirements of the Rail Safety Improvement Act of 2008 (RSIA), railroads are developing more than 20 major components that are currently in various stages of development, integrating them, and installing them across the rail …

Testimony issued by the Government Accountability Office with an abstract that begins "About 14 percent of small employers sponsor some type of plan for their employees to save for retirement and these employers in general can face numerous challenges establishing and maintaining a plan. GAO's March 2012 report found that many of the small employers who were contacted said they felt overwhelmed by the number of plan options, plan administration requirements, and fiduciary responsibilities. For example, some small employers found it challenging to select investment funds for their plans. Small employers also cited other challenges in sponsoring a plan, including a lack of financial resources, time, and personnel. GAO's April 2012 review of select 401(k) plans--the most common type of plan sponsored by small employers--found that some smaller plan sponsors did not know about or fully understand fees they and their participants were charged, such as fees associated with group annuity contracts. In addition to these fees, participants in small plans often pay higher recordkeeping and investment management fees than participants in larger plans. GAO's work demonstrates the need for plan sponsors, particularly small sponsors, to understand fees in order to help participants secure adequate retirement savings. Any fees paid …

A letter report issued by the Government Accountability Office with an abstract that begins "The military departments' Corrosion Control and Prevention Executives (Corrosion Executives) coordinated with the Department of Defense's (DOD) Corrosion Policy and Oversight Office (Corrosion Office) on reviews of their respective strategic plans. GAO's prior work has found that linking the goals of component organizations to departmental strategic goals is a practice that, if consistently applied, should improve the usefulness of plans to decision makers. However, the military departments varied in the extent that their strategic plans show clear linkage to the 10 goals and objectives included in the DOD Corrosion Prevention and Mitigation Strategic Plan. The Army's strategic plan showed clear linkage to all 10 of the goals and objectives. The Air Force's plan clearly linked to half of the goals and objectives and the Navy's plan clearly linked to 3 of the goals and objectives. GAO's review of the military departments' strategic plans found no inconsistencies with DOD Instruction 5000.67, which establishes policy, assigns responsibilities, and provides guidance for managing programs to prevent or mitigate corrosion. Without consistency or a clear linkage between the strategic plans of the military departments and the overarching goals and objectives …

Testimony issued by the Government Accountability Office with an abstract that begins ""

Testimony issued by the Government Accountability Office with an abstract that begins "GAO's 2013 annual report identifies 31 new areas where agencies may be able to achieve greater efficiency or effectiveness. Seventeen areas involve fragmentation, overlap, or duplication. For example, GAO reported that the Department of Defense could realize up to $82 million in cost savings and ensure equivalent levels of performance and protection by taking action to address its fragmented approach to developing and acquiring combat uniforms. Additionally, GAO reported that a total of 31 federal departments and agencies collect, maintain, and use geospatial information. Better planning and implementation could help reduce duplicative investments and save of millions of dollars."

Correspondence issued by the Government Accountability Office with an abstract that begins "According to our nationwide survey of state testing directors, all states reported that their policies and procedures included 50 percent or more of the leading practices to prevent test irregularities in the following five areas—security plans, security training, security breaches, test administration and protecting secure materials. Additionally, of the 28 states that administered computer-based assessments, the majority reported including half or more of the leading practices in computer-based testing. However, states varied in the extent to which they incorporated elements of certain categories of leading practices. For example, 22 states reported having all of the leading practices for security training, but four states reported having none of the practices in this category. Although state officials reported having a variety of security policies and procedures in place, many reported feeling vulnerable to cheating at some point during the testing process."

A letter report issued by the Government Accountability Office with an abstract that begins "The International Atomic Energy Agency (IAEA) has taken several steps to strengthen its safeguards program since GAO's 2005 report, including increasing the number of countries that are subject to a broader range of safeguards measures, upgrading its analytical laboratories, and producing its first long-term strategic plan. However, the agency faces two critical challenges in further improving the effectiveness and efficiency of the safeguards program. First, several countries have raised concerns about IAEA's plans to expand implementation of what it calls the "state-level concept" to all countries with safeguards agreements by 2014. The state-level concept is an approach in which the agency considers a broad range of information about a country's nuclear capabilities and tailors its safeguards activities in each country accordingly. IAEA officials told GAO that broader implementation of this approach would allow the agency to better allocate resources by reducing safeguards activities where there is no indication of undeclared nuclear activities and to focus its efforts on any issues of safeguards concern. However, IAEA has not clearly defined and communicated how it will implement the state-level concept. As a result, several countries are concerned that …

Testimony issued by the Government Accountability Office with an abstract that begins ""

Testimony issued by the Government Accountability Office with an abstract that begins "The Federal Aviation Administration (FAA) is responsible for approving the design and airworthiness of new aircraft and equipment before they are introduced into service. FAA approves changes to aircraft and equipment based on evaluation of industry submissions against standards set forth in federal aviation regulations and related guidance documents. In September 2011, we reported that, overall, FAA did a good job following its certification processes in assessing the composite fuselage and wings of Boeing's 787 against its airworthiness standards. However, the approval process--referred to as certification--presents challenges for FAA in terms of resources and maintaining up-to-date knowledge of industry practices, two issues that may hinder FAA's efforts to conduct certifications in an efficient and timely manner. FAA is currently assessing its certification process and identifying opportunities to streamline it."

A letter report issued by the Government Accountability Office with an abstract that begins "Management-level representation of minorities and women in the financial services industry and among federal financial agencies and Federal Reserve Banks (Reserve Banks) has not changed substantially from 2007 through 2011. Industry representation of minorities in 2011 was higher in lower-level management positions--about 20 percent--compared to about 11 percent of senior-level manager positions. Industry representation of women at the overall management level remained at about 45 percent. Agency representation of minorities at the senior management level in 2011 ranged from 6 percent to 17 percent and from 0 percent to 44 percent at the Reserve Banks. Women's representation ranged from 31 to 47 percent at the agencies and from 15 to 58 percent at the Reserve Banks. Officials said the main challenge to improving diversity was identifying candidates, noting that minorities and women are often underrepresented in both internal and external candidate pools."

Testimony issued by the Government Accountability Office with an abstract that begins ""

A letter report issued by the Government Accountability Office with an abstract that begins "As pass-through grant funds flow to subrecipients, they are subject to government-wide and program-specific policies, two of which are particularly relevant to disbursement issues for states as they pass funds on to subrecipients. Pass-through grants are typically first awarded to states, local governments, or other entities and then further awarded to subrecipients. The Cash Management Improvement Act governs the exchange of funds between the federal government and the states and is applicable to timeliness in the grant disbursement process. In addition, the Office of Management and Budget's (OMB) Circular No. A-133, Audits of States, Local Governments, and Non-Profit Organizations, provides general guidance on the roles and responsibilities of the federal awarding agencies and primary recipients of government funds regarding audit requirements of grantees. Specific program policies can provide additional requirements for individual grant programs related to disbursement of funds. For example, as with the programs we reviewed, authorizing legislation may contain statutory limits on the amount of funds that states and local governments can withhold from the grant awards for their own administrative expenses. To ensure states comply with federal requirements and agency regulations for disbursing …