A letter report 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 "The federal adoption tax credit, established in 1996, was amended in 2010. These amendments included making the credit refundable (meaning taxpayers could receive payments in excess of their tax liability) and increasing the maximum allowable credit to $13,170 of qualified adoption expenses for tax year 2010. As of August 20, 2011, taxpayers filed just under 100,000 returns, claiming about $1.2 billion in adoption credits. Following these changes, the Internal Revenue Service (IRS) developed a strategy for processing adoption credit claims. GAO was asked to (1) describe IRS's strategy for ensuring compliance with the adoption credit for the 2011 filing season, (2) assess IRS's related communication with taxpayers and stakeholders, and (3) assess its processing and audit of claims. To conduct its analysis, GAO analyzed IRS data and documents, interviewed IRS officials, observed IRS examiners, and interviewed other stakeholders."

A letter report issued by the Government Accountability Office with an abstract that begins "From the start of military operations in Afghanistan and Iraq, the U.S. military and its contractors have burned solid waste in open burn pits on or near military bases. According to the Department of Defense (DOD), burn pit emissions can potentially harm human health. U.S. Central Command (CENTCOM) guidance directs the military's use of burn pits, and the Department of Veterans' Affairs (VA) provides healthcare and other benefits to veterans and their families. GAO was asked to report on the (1) extent of open pit burning in Afghanistan and Iraq, and whether the military has followed its guidance; (2) alternatives to burn pits, and whether the military has examined them; and (3) extent of efforts to monitor air quality and potential health impacts. GAO visited four burn pits in Iraq, reviewed DOD data on burn pits, and consulted DOD and VA officials and other experts. GAO was unable to visit burn pits in Afghanistan."

A letter report issued by the Government Accountability Office with an abstract that begins "Ground ambulance providers' costs per transport for 2010 varied widely. The median cost per transport for the providers in GAO's sample was $429, ranging from $224 to $2,204 per transport. Provider characteristics that affected cost per transport were volume of transports (including both Medicare and non-Medicare transports), intensity of transports (the proportion of Medicare transports that were nonemergency), and the extent to which providers received government subsidies. Higher volume of transports, higher proportions of nonemergency transports, and lower government subsidies were associated with lower costs per transport. Providers reported that personnel cost was the largest cost component in their 2010 total costs and the biggest contributor to increases in their total costs from 2009 to 2010."

Correspondence issued by the Government Accountability Office with an abstract that begins "Scientific and technological innovation and a workforce educated in advanced technology are critical to the long-term economic competitiveness and prosperity of the United States. In recent years, leaders in government, business, and education have reported their concerns that declining federal funding for basic scientific research could diminish the United States' future economic competitiveness. These leaders have also reported their concerns that our educational system is producing too few students trained in the fields of science, technology, engineering, and mathematics (STEM), which they believe may drive jobs in technical fields--followed by jobs in manufacturing, administration, and finance--from the United States to other countries. Congress passed the America Creating Opportunities to Meaningfully Promote Excellence in Technology, Education, and Science Act (COMPETES Act) of 2007 with the overall goal of increasing federal investment in scientific research to improve U.S. economic competitiveness. To that end, the act also increased support for education in STEM fields. Specifically, the act authorized $33.6 billion from fiscal year 2008 through fiscal year 2010, in appropriations to be spent by four federal agencies: (1) the Department of Education, (2) the Department of Energy (DOE), (3) the National …

A letter report issued by the Government Accountability Office with an abstract that begins "Among its responsibilities for aviation safety, the Federal Aviation Administration (FAA) issues thousands of certificates and approvals annually. These certificates and approvals, which FAA bases on its interpretation of federal standards, indicate that such things as new aircraft, the design and production of aircraft parts and equipment, and new air operators are safe for use in the national airspace system. Past studies and industry spokespersons assert that FAA's interpretations produce variation in its decisions and inefficiencies that adversely affect the industry. GAO was asked to examine the (1) extent of variation in FAA's interpretation of standards for certification and approval decisions and (2) views of key stakeholders and experts on how well these processes work. To perform the study, GAO reviewed industry studies and reports and FAA documents and processes; convened a panel of aviation experts; and interviewed officials from various industry sectors, senior FAA officials, and unions representing FAA staff."

A letter report issued by the Government Accountability Office with an abstract that begins "Takeoffs, landings, and movement around the surface areas of airports (the terminal area) are critical to the safe and efficient movement of air traffic. The nation's aviation system is arguably the safest in the world, but close calls involving aircraft or other vehicles at or near airports are common, occurring almost daily. The Federal Aviation Administration (FAA) provides oversight of the terminal area and has taken action to improve safety, but has been called upon by the National Transportation Safety Board (NTSB) and others to take additional steps to improve its oversight. As requested, this report addresses (1) recent actions FAA has taken to improve safety in the terminal area, (2) recent trends in terminal area safety and factors contributing to those trends, and (3) any additional actions FAA could take to improve safety in the terminal area. To address these issues, GAO analyzed data from FAA data; reviewed reports and FAA documents; and interviewed federal and industry officials."

Testimony issued by the Government Accountability Office with an abstract that begins "In 2010, GAO reported that industry stakeholders and experts believed that the Federal Aviation Administration's (FAA) certification and approval processes contribute positively to the safety of the national airspace system. However, stakeholders and experts also noted that negative certification and approval experiences--such as duplication of approvals--although infrequent, can result in delays that industry says are costly. GAO made two recommendations requiring, among other things, that FAA develop a continuous evaluative process and a method to track submission approvals. FAA addressed one recommendation and partially addressed the other. An FAA-industry committee established in response to the FAA Modernization and Reform Act of 2012 (the Act) made six recommendations to improve the certification and approval processes, including establishing a performance measurement process. In response to recommendations from the certification process committee, FAA developed an implementation plan with 14 initiatives, but the initiatives do not contain some elements essential to a performance measurement process, such as performance measures. Without performance measures, FAA will be unable to evaluate current and future programs."

A letter report issued by the Government Accountability Office with an abstract that begins "International flights bound for the United States continue to be targets of terrorist activity, as demonstrated by the October 2010 discovery of explosive devices in air cargo packages bound for the United States from Yemen. The Transportation Security Administration (TSA) is responsible for securing the nation's civil aviation system, which includes ensuring the security of U.S.-bound flights. As requested, GAO evaluated (1) the steps TSA has taken to enhance its foreign airport assessment program since 2007, and any remaining program challenges; (2) TSA's assessment results, including how TSA uses the results to guide future efforts; and (3) what opportunities, if any, exist to enhance the program. To conduct this work, GAO reviewed foreign airport assessment procedures and results, interviewed TSA and foreign aviation security officials, and observed TSA conduct a foreign airport assessment. While these interviews and observations are not generalizable, they provided insights on TSA's program. This is the public version of a sensitive report GAO issued in September, 2011. Information that TSA deemed sensitive has been omitted."

A letter report issued by the Government Accountability Office with an abstract that begins "The nation is at risk for a catastrophic biological event. The Implementing Recommendations of the 9/11 Commission Act directed GAO to report on biosurveillance--to help detect and respond to such events--at multiple jurisdictional levels. In June 2010, GAO recommended that the National Security Staff lead the development of a national biosurveillance strategy, which is now under development. This report focuses on nonfederal jurisdictions, which own many of the resources that support a national capability. It discusses (1) federal support for state and local biosurveillance; (2) state and local challenges; (3) federal support and challenges for tribal and insular areas and (4) federal assessments of nonfederal capabilities. To conduct this work, GAO interviewed select federal-agency, jurisdiction, and association officials and reviewed relevant documents. To collect information on federal efforts and challenges, we also sent standardized questionnaires to seven states and two cities."

A publication issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) Business Systems Modernization (BSM) program is a multi-billion dollar, high-risk, highly complex effort that involves the development and delivery of a number of modernized systems that are intended to replace the agency's aging business and tax processing systems. As required, IRS submitted its fiscal year 2011 expenditure plan in May 2011 to the House and Senate appropriations committees, requesting approximately $352 million from the BSM account. In response to a mandate, GAO's objectives in reviewing the expenditure plan were to (1) determine whether it satisfies the applicable statutory conditions, (2) determine IRS's progress in implementing prior expenditure plan review recommendations, and (3) provide additional observations about the plan and the BSM program. To accomplish the objectives, GAO analyzed the plan, reviewed related documentation, and interviewed IRS officials."

Correspondence issued by the Government Accountability Office with an abstract that begins "In November 1988, the Capitol Preservation Commission (Commission) was established for the purpose of providing for improvements in, preservation of, and acquisitions for the United States Capitol. At the same time, the Capitol Preservation Fund (Fund) was established within the U.S. Treasury (Treasury) and was made available to the Commission to provide financing for the Commission to carry out its purpose. The Library of Congress (Library) provides financial management services and support to the Commission. GAO is required to audit the transactions of the Commission and report the results to the Congress. This report presents the results of our audit of the Commission's transactions as recorded in the Fund during fiscal years 2008 through 2010. Our audit objectives were to determine whether (1) the Fund's recorded transactions for fiscal years 2008 through 2010 were authorized in advance, supported by documentation, accurately accounted for, and in compliance with applicable laws: and (2) operating, reporting, and oversight practices were documented and in place at the Commission and the Library to help ensure that Fund transactions were properly executed and Fund assets were adequately safeguarded."

A letter report issued by the Government Accountability Office with an abstract that begins "On October 8, 2008, the Prenatally and Postnatally Diagnosed Conditions Awareness Act was signed into law, requiring GAO to submit a report concerning the effectiveness of current health care and family support programs for the families of children with disabilities. In this report, GAO focused on Down syndrome because it is a medical condition that is associated with disabilities and occurs frequently enough to yield a sufficient population size for an analysis. GAO examined (1) what is known about the extent to which children with Down syndrome receive medical care during early childhood and (2) what resources families of children with Down syndrome receive through their health care providers and what barriers families face to using these resources. GAO analyzed fee-for-service claims data from a very large private health insurance company, for the claims representing its experience with one of the largest national employers, and Medicaid claims data from seven states with high Medicaid enrollment and low percentages of enrollees in Medicaid managed care. GAO also interviewed specialists at six prominent Down syndrome clinics and 12 advocacy groups to examine what resources families receive and to …

A publication issued by the Government Accountability Office with an abstract that begins "This testimony discusses our recent work on the Coast Guard's Deepwater acquisition, which represents the majority of the Coast Guard's efforts to recapitalize its fleet of vessels and aircraft. This statement is based on our July 28, 2011, report, Coast Guard: Action Needed as Approved Deepwater Program Remains Unachievable. This report discusses areas in which the Coast Guard has strengthened its acquisition management capabilities but also emphasizes actions the Coast Guard needs to take to address the cost growth, schedule delays, and capability shortfalls that have made the approved Deepwater Program unachievable. Today's climate of rapidly building fiscal pressures underscores the importance of assessing priorities--from a Coast Guard-wide perspective--so that more realistic budgets can be submitted to Congress. Such a step would help alleviate what has become a pattern of churn in revising program baselines when unrealistic planned funding does not materialize, which contributes to schedule delays and can lead to other issues such as unhealthy competition for funding. We also recognize several steps that the Coast Guard has taken to improve the management of the Deepwater Program. For example, the Coast Guard has updated its Major …

A letter report issued by the Government Accountability Office with an abstract that begins "As of August 2012, the National Nuclear Security Administration (NNSA) had completed 42 of 100 planned Megaports projects in 31 countries and, as of December 2011, NNSA had spent about $850 million on the Megaports Initiative (Initiative). NNSA’s Initiative has equipped these seaports with radiation detection equipment, established training programs for foreign personnel, and created a sustainability program to help countries operate and maintain the equipment. However, the administration’s fiscal year 2013 budget proposal would reduce the Initiative’s budget by about 85 percent, and NNSA plans to shift the Initiative’s focus from establishing new Megaports to sustaining existing ones. As a result, NNSA has suspended ongoing negotiations and cancelled planned deployments of equipment in five countries."

A publication issued by the Government Accountability Office with an abstract that begins "In the wake of increased product recalls in 2007-2008, Congress passed the Consumer Product Safety Improvement Act of 2008 (CPSIA). Among other things, CPSIA requires the Consumer Product Safety Commission (CPSC) to establish a database on the safety of consumer products that is publicly available, searchable, and accessible through the CPSC Web site. In response, CPSC launched SaferProducts.gov in March 2011. The Department of Defense and Full Year Continuing Appropriations Act of 2011 requires GAO to report on the data collected by CPSC in its safety information database. This report examines (1) the information required for submitting a report of harm to SaferProducts.gov, (2) the information used to identify the product and to allow CPSC to review manufacturer claims of material inaccuracy in a report of harm, and (3) the length of time CPSC takes to review a manufacturer's claim that a report contains materially inaccurate information. To do this work, GAO analyzed agency data, regulations, and CPSC program documentation and interviewed CPSC staff and various industry and consumer representatives."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) has identified and is communicating to its components and state and local partners topics that the training on countering violent extremism (CVE) it provides or funds should cover; in contrast, the Department of Justice (DOJ) has not identified what topics should be covered in its CVE-related training. According to a DHS official who leads DHS's CVE efforts, identifying topics has helped to provide a logical structure for DHS's CVE-related training efforts. According to DOJ officials, even though they have not specifically identified what topics should be covered in CVE-related training, they understand internally which of the department's training is CVE-related and contributes either directly or indirectly to the department's training responsibilities under the CVE national strategy. However, over the course of this review, the department generally relied upon the framework GAO developed for potential CVE-related training topics to determine which of its existing training was CVE-related. Further, because DOJ has not identified CVE-related training topics, DOJ components have had challenges in determining the extent to which their training efforts contribute to DOJ's responsibilities under the CVE national strategy. In addition, …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) is developing a resilience policy, but an implementation strategy is a key next step that could help strengthen DHS resilience efforts. DHS defines resilience as the ability to resist, absorb, recover from, or adapt to adversity, and some high-level documents currently promote resilience as a key national goal. Specifically, two key White House documents emphasize resilience on a national level--the 2011 Presidential Policy Directive 8 and the 2012 National Strategy for Global Supply Chain Security. Since 2009, DHS has emphasized the concept of resilience and is currently in the process of developing a resilience policy, the initial steps of which have included creating two internal entities--the Resilience Integration Team and the Office of Resilience Policy (ORP). According to ORP officials, they saw a need to establish a policy that provides component agencies with a single, consistent, departmentwide understanding of resilience that clarifies and consolidates resilience concepts from high-level guiding documents, and helps components understand how their activities address DHS's proposed resilience objectives. ORP officials hope to have an approved policy in place later this year. However, DHS officials stated that …

A letter report issued by the Government Accountability Office with an abstract that begins "To address pervasive computer-based (cyber) attacks against the United States that posed potentially devastating impacts to systems and operations, the federal government has developed policies and strategies intended to combat these threats. A recent key development was in February 2009, when President Obama initiated a review of the government's overall strategy and supporting activities with the aim of assessing U.S. policies and structures for cybersecurity. The resulting policy review report--issued by the President in May 2009--provided 24 near- and mid-term recommendations to address these threats. GAO was asked to assess the implementation status of the 24 recommendations. In doing so, GAO, among other things, analyzed the policy review report and assessed agency documentation and interviewed agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "On April 20, 2010, an explosion of the Deepwater Horizon oil rig leased by BP America Production Company (BP) resulted in a significant oil spill. GAO was requested to (1) identify the financial risks to the federal government resulting from oil spills, particularly Deepwater Horizon, (2) assess the Coast Guard's internal controls for ensuring that processes and payments for spill-related cost reimbursements and claims related to the spill are appropriate, and (3) describe the extent to which the federal government oversees the BP and Gulf Coast Claims Facility cost reimbursement and claims processes. We issued status reports in November 2010 and April 2011. This is the third and final report related to these objectives. We obtained and analyzed data on costs incurred from April 2010 through May 2011 and claims submitted and processed from September 2010 through May 2011. We reviewed relevant policies and procedures, interviewed officials and staff at key federal departments and agencies, and tested a sample of claims processed and cost reimbursements paid for compliance with internal controls.."

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

Correspondence issued by the Government Accountability Office with an abstract that begins "According to some Department of Defense (DOD) and industry experts, consolidation of the defense industry along with a shift in prime-contractor business models has resulted in prime contractors subcontracting more work on the production of weapon systems and concentrating instead on systems integration. Based on some estimates, 60 to 70 percent of work on defense contracts is now done by subcontractors, with certain industries aiming to outsource up to 80 percent of the work. At the same time, there is evidence that subcontractor performance may contribute to cost and schedule delays on weapon system programs. Congress has raised questions about the extent to which primes are awarding subcontracts competitively and about the government's insight into the process prime contractors use for determining what work to make in-house and what work should be bought from subcontractors (make-or-buy decisions). In the 2009 Weapon Systems Acquisition Reform Act (WSARA), Congress directed DOD, as part of efforts to improve competition throughout the life cycle of major defense programs, to ensure that contractors' make-or-buy decisions are fair and objective. Specifically, the Secretary of Defense was directed to require prime contractors to give full …

A letter report issued by the Government Accountability Office with an abstract that begins "Over the past two and a half decades, the Department of Defense (DOD) has invested heavily to acquire a cruise missile capable of attacking ground targets stealthily, reliably, and affordably. After abandoning an earlier, more expensive missile and a joint service effort, the Air Force began producing the Joint Air-to-Surface Standoff Missile (JASSM) in 2001. After that, the program (1) encountered many flight test failures, (2) decided to develop an extended range version, and (3) recognized significant cost growth. The production decision for the JASSM-ER is planned for November 2010. Also, the Secretary of Defense has recently announced a major initiative to restore affordability and productivity in defense spending. This initiative is expected to, among other things, identify savings by conducting needed programs more efficiently. As DOD faces the initial production decision on JASSM-ER, GAO was asked to assess (1) most recent test results, correction of causes of previous flight test failures, and efforts to improve JASSM's reliability; and (2) JASSM cost changes, efforts to control costs, and additional cost risks for the program."

A letter report issued by the Government Accountability Office with an abstract that begins "GAO identified 15 key aerostat and airship efforts that were underway or had been initiated since 2007, and the Department of Defense (DOD) had or has primary responsibility for all of these efforts. None of the civil agency efforts met GAO's criteria for a key effort. Most of the aerostat and airship efforts have been fielded or completed, and are intended to provide intelligence, surveillance, and reconnaissance (ISR) support. The estimated total funding of these efforts was almost $7 billion from fiscal years 2007 through 2012. However, funding estimates beyond fiscal year 2012 decline precipitously for aerostat and airship efforts under development, although there is an expectation that investment in the area will continue."