A letter report issued by the Government Accountability Office with an abstract that begins "The Small Business Administration (SBA) helps socially and economically disadvantaged small businesses gain access to federal contracting opportunities through its 8(a) program. To participate, firms must be at least 51 percent owned and controlled by an individual who meets SBA's criteria of socially and economically disadvantaged. The firm must also qualify as a small business. Once certified, 8(a) firms are eligible to receive sole-source and set-aside contracts for up to 9 years. GAO was asked to (1) determine whether ineligible firms are participating in the 8(a) program, (2) proactively test SBA's controls over the 8(a) application process, and (3) determine what vulnerabilities, if any, exist in SBA's fraud prevention system. To identify cases, GAO reviewed SBA data and complaints to GAO's fraud hotline. To perform its proactive testing, GAO created four bogus businesses and applied for 8(a) certification. GAO did not attempt to project the extent of fraud and abuse in the program."

A letter report issued by the Government Accountability Office with an abstract that begins "401(k) plan sponsors are responsible for offering an array of appropriate investment options, and participants are responsible for directing their investments among those options. While participants expect to be able to switch investment options or withdraw money from their accounts, during the recent economic downturn, some 401(k) plan sponsors and participants found that they were restricted from doing so. GAO was asked to (1) identify some of the specific investments and practices that prevented plan sponsors and participants from accessing their 401(k) plan assets and (2) determine any changes the Department of Labor (Labor) could make to assist sponsors in understanding the challenges posed by the investments and practices that restricted withdrawals. To do this, GAO reviewed relevant federal laws and regulations and consulted with experts, federal officials, service providers, and plan sponsors."

A letter report issued by the Government Accountability Office with an abstract that begins "The current rollover process favors distributions to individual retirement accounts (IRA). Waiting periods to roll into a new employer plan, complex verification procedures to ensure savings are tax-qualified, wide divergences in plans' paperwork, and inefficient practices for processing rollovers make IRA rollovers an easier and faster choice, especially given that IRA providers often offer assistance to plan participants when they roll their savings into an IRA. The Department of Labor (Labor) and the Internal Revenue Service (IRS) provide oversight and guidance for this process generally and can take steps to make plan-to-plan rollovers more efficient, such as reducing the waiting period to roll over into a 401(k) plan and improving the asset verification process. Such actions could help make staying in the 401(k) plan environment a more viable option, allowing participants to make distribution decisions based on their financial circumstances rather than on convenience."

A letter report issued by the General Accounting Office with an abstract that begins "The U.S. Census Bureau conducted the Accuracy and Coverage Evaluation (ACE) survey to estimate the number of people missed, counted more than once, or otherwise improperly counted in the 2000 Census. On the basis of uncertainty in the ACE results, the Bureau's acting director decided that the 2000 Census tabulations should not be adjusted in order to redraw the boundaries of congressional districts or to distribute billions of dollars in federal funding. Although ACE was generally implemented as planned, the Bureau found that it overstated census undercounts because of an error introduced during matching operations and other uncertainties. The Bureau concluded that additional review and analysis of these uncertainties would be needed before the data could be used. Matching more than 1.4 million census and ACE records involved the following four phases, each with its own matching procedures and multiple layers of review: computer matching, clerical matching, field follow-up, and clerical matching. The Bureau applied quality assurance procedures to each phase of person matching. Because the quality assurance procedures had failure rates of less than one percent, the Bureau reported that person matching quality assurance was …

A letter report issued by the Government Accountability Office with an abstract that begins "Most lobbyists were able to provide documentation to demonstrate compliance with disclosure requirements. This finding is similar to GAO’s results from prior reviews. There are no specific requirements for lobbyists to create or maintain documentation related to disclosure reports they file under the Lobbying Disclosure Act of 1995 as amended (LDA). Nonetheless, and similar to last year’s results, for two key elements of the reports (income and expenses), GAO estimates that lobbyists could provide documentation to support approximately 93 percent of the disclosure reports for the third and fourth quarters of 2010 and the first and second quarters of 2011. According to documentation lobbyists provided for income and expenses, GAO estimates that the amounts disclosed were properly reported and supported for 63 percent of the quarterly lobbying disclosure (LD-2) reports. For lobbyists and lobbying firms listed on the LD-2 report, an estimated 86 percent filed year-end 2010 or midyear 2011 reports of federal political campaign contributions (LD-203) reports as required. For LD-203 political contributions reports, GAO estimates that a minimum of 4 percent of all LD-203 reports omitted one or more reportable political contributions that were …

A letter report issued by the Government Accountability Office with an abstract that begins "Every tax filing season is a large-scale undertaking during which the Internal Revenue Service (IRS) interacts with taxpayers by processing returns, issuing refunds, answering telephone calls, and providing other services, both face-to-face and on its Web site. As part of processing returns and before refunds are issued, IRS uses its statutory authority to automatically correct errors. This allows IRS to avoid costly and burdensome audits and taxpayers to be made aware of additional taxes owed before being required to pay interest and penalties. For the 2011 filing season, IRS is administering a number of complex tax law changes, including the Residential Energy Property Tax Credit and provisions enacted in December 2010 as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (commonly known as the tax extenders). Other changes for the 2011 filing season include paid preparer regulations and expanded efforts to provide refunds on debit cards. In 2011, for the first time, paid preparers must register with IRS. In the future, certain paid preparers will be subject to competency tests and continuing education requirements to be allowed to prepare tax …

A letter report issued by the Government Accountability Office with an abstract that begins "Fiscal year 2013 sequestration reduced or delayed some public services and disrupted some operations in the 23 federal agencies GAO reviewed, even though agencies took actions to minimize the effects. For example, agencies reported that sequestration reduced assistance for education, housing, and nutrition, as well as health and science research and development grants. Agencies also reported delaying investments such as information technology and facilities projects. Some federal services also experienced backlogs and delays as a result of personnel actions including limiting hiring and furloughing employees. However, many of the effects of sequestration could not be quantified or will not be known until future years, if at all, for a number of reasons including the timing of when funds are disbursed (such as grant cycles that start late in the fiscal year), challenges in isolating the effects from other factors, and the lack of currently available performance data for some programs. Moreover, congressional and agency actions mitigated some potential effects by shifting funds to higher priorities while deferring or reducing funding for lower priorities."

A letter report issued by the General Accounting Office with an abstract that begins "The U.S. General Accounting Office (GAO) is an independent, nonpartisan agency in the legislative branch. GAO provides Congress with the best information available to help members make informed oversight, policy, and funding decisions. GAO meets Congress' information needs by (1) evaluating how government programs and policies are working, (2) auditing agency operations to determine whether federal funds are being spent efficiently and effectively, (3) investigating allegations of illegal and improper activities, and (4) issuing legal decisions and opinions. Most GAO work is done at the request of committees or members, but some reports are self-initiated or done in response to congressional mandates included in public laws or committee reports. GAO's annual index is a two-volume set. The first volume--Abstracts of Reports and Testimony: Fiscal Year 2000--contains summaries of 878 publicly released reports and testimony listed alphabetically by division or staff office. Classified reports, correspondence, and legal publications are not included. The second volume--Indexes for Reports and Testimony: Fiscal Year 2000--contains several indexes to help you locate reports and testimony by issue category, subject matter, title, or GAO witness. The annual index is also available in electronic …

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on acid rain emissions trends in the eastern United States, focusing on: (1) sulfur dioxide and nitrogen oxides emitted into the air at the national level; (2) deposition in the eastern United States and in three environmentally sensitive areas; (3) sulfates and nitrates in lakes in the Adirondack Mountains and the prospects for the lakes' recovery from the damage caused by acid rain; and (4) the extent to which utilities in 11 midwestern states used sulfur dioxide allowances originally assigned to utilities in their states, compared with allowances that originated in other states from 1995 through 1998."

A letter report issued by the Government Accountability Office with an abstract that begins "The Office of Federal Procurement Policy (OFPP) sets standards and policies for the federal acquisition workforce, and has established certification requirements, including minimal training, for the three main acquisition roles--contracting staff, Contracting Officer's Representatives, and Program/Project Managers--to promote the development of government-wide core acquisition competencies and facilitate mobility across agencies. DOD follows separate certification standards. The Federal Acquisition Institute (FAI), which is responsible for fostering and promoting the training and development of the acquisition workforce, works closely with OFPP and has initiatives underway to improve the collection and management of training information, including cost data and course evaluations; streamline communication of acquisition training guidance; and coordinate efforts to leverage acquisition workforce training resources throughout the government."

A letter report issued by the Government Accountability Office with an abstract that begins "The illicit drug trade remains a challenge to the overall U.S. counterinsurgency campaign in Afghanistan. Afghanistan produces over 90 percent of the world's opium, which competes with the country's licit agriculture industry, provides funds to insurgents, and fuels corruption in Afghanistan. Since 2005, the United States has allotted over $2 billion to stem the production, consumption, and trafficking of illicit drugs while building the Afghan government's capacity to conduct counternarcotics activities on its own. In this report, GAO (1) examines how the U.S. counternarcotics strategy in Afghanistan has changed; (2) assesses progress made and challenges faced within the elimination/eradication, interdiction, justice reform, public information, and drug demand reduction program areas; and (3) assesses U.S. agencies' monitoring and evaluation efforts. To address these objectives, GAO obtained pertinent program documents and interviewed relevant U.S. and Afghan officials. GAO has prepared this report under the Comptroller General's authority to conduct evaluations on his own initiative."

A letter report issued by the Government Accountability Office with an abstract that begins "The United States has invested more than $6.2 billion in the Afghan Ministry of Interior (MOI) and Afghan National Police (ANP). The Department of Defense's (Defense) Combined Security Transition Command-Afghanistan (CSTC-A), with the Department of State (State), leads U.S. efforts to enhance MOI and ANP organizational structures, leadership abilities, and pay systems. This report assesses the status of U.S. efforts to help Afghanistan (1) restructure MOI and ANP, (2) retrain ANP units, (3) screen MOI and ANP personnel, and (4) enhance MOI and ANP pay systems. GAO reviewed Defense, State, and United Nations (UN) data and met with officials in the United States and Afghanistan."

A letter report issued by the General Accounting Office with an abstract that begins "This report presents the views of members of state technical committees on (1) the effectiveness of USDA's conservation efforts in addressing environmental concerns related to agriculture, (2) any program elements that hinder the achievement of related environmental objectives, and (3) any program characteristics that current or new programs might include to better meet these objectives. GAO summarizes the responses of the state technical committee members and stratifies them by geographic region and organization."

A letter report issued by the Government Accountability Office with an abstract that begins "GAO's analysis of the Agricultural Quarantine Inspection (AQI) fee and cost data revealed a more than $325 million gap between fee revenues and total program costs in fiscal year 2011, or 38 percent of AQI program costs. The program, which is co-administered by the Department of Agriculture (USDA) Animal and Plant Health Inspection Service (APHIS) and Department of Homeland Security (DHS) Customs and Border Patrol (CBP), has a gap for several reasons: 1) APHIS's authority does not permit it to charge all persons seeking entry to the United States (e.g., pedestrians) and does not permit it to charge the costs of those inspections to others; 2) APHIS has chosen not to charge some classes of passengers, citing administrative fee collection difficulties; 3) CBP does not charge a portion of all primary inspections to agriculture functions, as required by CBP guidance; 4) APHIS does not consider all imputed costs (that is, costs incurred by other agencies on behalf of the AQI program) when setting fees; and 5) the allowable rates for overtime services are misaligned with the personnel costs of performing those services. APHIS is considering fees …

A letter report issued by the General Accounting Office with an abstract that begins "U.S. asparagus imports increased in the 1990s and now comprise nearly one-half of the asparagus consumed in the United States. Peru is the second largest source of imported asparagus and benefits from duty-free treatment under the Andean Trade Preference Act (ATPA). ATPA is estimated to have displaced between two and eight percent of the value of domestic production from what it would have been without the act. Although the supply of fresh asparagus from imports has increased since ATPA's enactment, consumer demand has been strong, and prices have risen. In addition, an apparent increase in consumer preference for fresh asparagus has contributed to a downward shift in the domestic demand for processed asparagus. Most of the decline in the domestic production of processed asparagus occurred in Michigan and Washington, the two states that produce most canned and frozen asparagus. If ATPA is reauthorized, domestic producers of asparagus and, in particular, asparagus for processing, will likely face continued displacement, but consumers can expect continued benefits from the year-round availability of fresh asparagus. However, some of this displacement will likely occur even if ATPA is not reauthorized and …

A letter report issued by the General Accounting Office with an abstract that begins "Diesel engine emissions pose health risks, but one major source--heavy-duty diesel vehicles--is critical for our economy. To reduce risks, the Environmental Protection Agency (EPA) has set stringent emissions standards for diesel engines. In 1998, EPA found that some engine makers were violating standards, so they agreed to build engines that meet 2004 standards early, by October 2002. EPA has set even more stringent standards for 2007. GAO was asked to (1) assess the October 2002 deadline's effects on industry and emissions, and (2) obtain stakeholders' views on the readiness of technology for the 2007 standards and EPA's efforts to ensure this. GAO analyzed information from EPA, 10 large trucking companies, the engine makers subject to the early deadline, and other stakeholders."

A letter report issued by the General Accounting Office with an abstract that begins "The Tennessee Valley Authority (TVA) relied on its 11 coal-burning plants to supply 60 percent of its electric power in fiscal year 2001. These plants account for almost all of TVA's emissions of two key air pollutants--sulfur dioxide (SO2), which has been linked to reduced visibility, and nitrogen oxides (NOx), which contribute to the formation of harmful ozone. To meet an increase in demand of 1.7 percent annually through 2010, TVA estimates that it will need to expand its current generating capacity of 30,365 megawatts by 500 megawatts annually. Building new generating capacity can produce more emissions, which raises environment concerns. To lessen the need for new capacity, TVA and other electricity suppliers promote the efficient use of electricity through "demand-side management" programs, which seek to reduce the amount of energy consumed or to change the time of day when it is consumed. Even though TVA intends to increase its capacity to generate electricity through 2005, it also expects to reduce its SO2 and NOx emissions during the same time period, primarily by burning lower-sulfur coal, installing devices to control emissions at its existing plants, and …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense’s (DOD) evolving strategy for meeting airborne electronic attack requirements centers on acquiring a family of systems, including traditional fixed wing aircraft, low observable aircraft, unmanned aerial systems, and related mission systems and weapons. DOD analyses dating back a decade have identified capability gaps and provided a basis for service investments, but budget realities and lessons learned from operations in Iraq and Afghanistan have driven changes in strategic direction and program content. Most notably, DOD canceled some acquisitions, after which the services revised their operating concepts for airborne electronic attack. These decisions saved money, allowing DOD to fund other priorities, but reduced the planned level of synergy among systems during operations. As acquisition plans have evolved, capability limitations and sustainment challenges facing existing systems have grown, prompting the department to invest in system improvements to mitigate shortfalls."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed and updated its previous work on airfares and service and reexamined the effect that certain barriers have had on these measures, focusing on: (1) how airfares have changed since 1990 for travel to and from 171 airports serving various U.S. communities; (2) how the quality of air service has changed since 1978 for travel to and from these airports; and (3) the extent to which certain barriers to entry--restrictive gate-leasing arrangements, controls on the number of allowable takeoffs and landings at some airports, and the limits on the distance that flights from some airports can be--influence competition at affected airports."

A letter report issued by the Government Accountability Office with an abstract that begins "American Samoa employment and earnings have decreased since 2007, but employment increased slightly from 2011 to 2012. Since 2005, the American Samoa economy has had a flat or declining real gross domestic product (GDP)."

A letter report issued by the Government Accountability Office with an abstract that begins "In September and October 2001, letters laced with Bacillus anthracis (anthrax) spores were sent through the mail to two U.S. senators and to members of the media. These letters led to the first U.S. cases of anthrax disease related to bioterrorism. In all, 22 individuals, in four states and Washington, D.C., contracted anthrax disease; 5 died. These cases prompted Congress to ask GAO 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."

A letter report issued by the Government Accountability Office with an abstract that begins "The Office of National Drug Control Policy (ONDCP) was required by the Drug Free Media Campaign Act of 1998 (21 U.S.C. 1801 et seq.) to conduct a national media campaign to reduce and prevent drug use among America's youth. Since 1998, Congress has appropriated over $1 billion for the media campaign. However, a 2003 report by the Senate Committee on Appropriations expressed some concerns about the media campaign, including concern that a large portion of the campaign's budget had been used for consulting services rather than the direct purchase of media time and space. The report, therefore, directed GAO to review the use of consultants to support the media campaign. This report describes the services provided by consultants (defined by GAO as the prime contractors and their subcontractors) in support of the media campaign, along with the estimated award amounts for these services."

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. Customs and Border Protection (CBP) has been unable to collect hundreds of millions of dollars in antidumping (AD) and countervailing (CV) duties. The Department of Commerce imposes these duties to remedy injurious unfair foreign trade practices (unfairly low prices or subsidies). The noncollection of AD/CV duties means that the U.S. government has not fully remedied the unfair trade practices and bears a substantial loss of revenue. GAO was asked to examine the (1) nature and extent of uncollected AD/CV duties, (2) factors contributing to uncollected AD/CV duties and steps taken to address these factors, and (3) options for aiding duty collections. To analyze these issues, GAO reviewed CBP data for fiscal years 2001 through 2007, agency documents and reports, and interviewed government officials and private sector representatives"

A letter report issued by the Government Accountability Office with an abstract that begins "GAO's Cost Estimating and Assessment Guide (Cost Guide) defines 12 leading practices that are associated with four characteristics—comprehensive, well documented, accurate , and credible —that are important to developing high-quality, reliable project-cost estimates. Using the Cost Guide , GAO determined that the Architect of the Capitol's (AOC) cost-estimating guidance conforms to leading practices for developing estimates that are, in general, comprehensive and well-documented . However, AOC's guidance does not substantially conform to leading practices related to developing cost estimates that are accurate and credible . For example, pertaining to the credible characteristic, AOC's guidance does not require determining the confidence level of estimates or quantifying the extent to which a project's costs could vary due to changes in key assumptions. GAO found the strengths and weaknesses of AOC's guidance generally reflected in the cost estimates for AOC's Cannon House Office Building's (Cannon Building) renewal project ($753 million) and Capitol Dome's restoration project ($125 million)."