A letter report issued by the Government Accountability Office with an abstract that begins "The Navy report addressed four of the five elements specified in House Report 112-78, while partially addressing one of the five elements. The Navy report addressed the potential for reducing maintenance and repair costs for the Navy’s small boat fleet by using advanced boat lifts, and it addressed recommendations regarding the potential establishment of improved boat corrosion control and prevention as key performance parameters. The Navy report partially addressed the committee’s direction to include an evaluation and business case analysis of the impact of advanced boat lifts for potential improvements to small boat acquisition costs and life-cycle sustainment. The report’s business case analysis evaluated potential improvements to life-cycle sustainment, focusing on potential maintenance cost savings associated with boat lifts. However, this business case analysis did not evaluate the impact of the use of advanced boat lifts on potential improvements to small boat acquisition costs. Navy officials told GAO that the use of advanced boat lifts would not significantly contribute to extending the service life of the boats or produce any other additional benefits that would lead to reduced small boat acquisition costs. This is primarily because …

A letter report issued by the Government Accountability Office with an abstract that begins "The Missile Defense Agency (MDA) has spent about $56 billion and will spend about $50 billion more through 2013 to develop a Ballistic Missile Defense System (BMDS). GAO was directed to assess the annual progress MDA made in developing the BMDS as well as improvements in accountability and transparency in agency operations, management processes, and the new block strategy. To accomplish this, GAO reviewed contractor cost, schedule, and performance; tests completed; and the assets fielded during 2008. GAO also reviewed pertinent sections of the U.S. Code, acquisition policy, and the activities of the new Missile Defense Executive Board (MDEB). An appendix on the effect the cancellation of a Ground-based Midcourse Defense flight test had on BMDS development is also included."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) relies heavily on petroleum-based fuel for mobility energy--the energy required for moving and sustaining its forces and weapons platforms for military operations. Dependence on foreign oil, projected increases in worldwide demand, and rising oil costs, as well as the significant logistics burden associated with moving fuel on the battlefield, will likely require DOD to address its mobility energy demand. GAO was asked to (1) identify key efforts under way to reduce mobility energy demand and (2) assess the extent to which DOD has established an overarching organizational framework to guide and oversee these efforts. GAO reviewed DOD documents, policies, and studies, and interviewed agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The National Aviation Operations Monitoring Service (NAOMS), begun by the National Aeronautics and Space Administration (NASA) in 1997, aimed to develop a methodology that could be used to survey a wide range of aviation personnel to monitor aviation safety. NASA expected NAOMS surveys to be permanently implemented and to complement existing federal and industry air safety databases by generating ongoing data to track event rates into the future. The project never met these goals and was curtailed in January 2007. GAO was asked to answer these questions: (1) What were the nature and history of NASA's NAOMS project? (2) Was the survey planned, designed, and implemented in accordance with generally accepted survey principles? (3) What steps would make a new survey similar to NAOMS better and more useful? To complete this work, GAO reviewed and analyzed material related to the NAOMS project and interviewed officials from NASA, the Federal Aviation Administration, and the National Transportation Safety Board. GAO also compared the development of the NAOMS survey with guidelines issued from the Office of Management and Budget, and asked external experts to review and assess the survey's …

A letter report issued by the Government Accountability Office with an abstract that begins "GAO audited the statements of financial position of the Capitol Preservation Fund (the Fund) as of September 30, 2005, and 2004, and the related statements of activities and cash flows for the fiscal years then ended."

Testimony issued by the Government Accountability Office with an abstract that begins "The extent to which the U.S. Postal Service (USPS) has funded its liabilities varies due to different statutory funding requirements specific to each benefit program and USPS's financial means to make payments. For example, USPS has been required to prefund its pension benefit liability over decades, and as shown in the table below, its pension liability is 94 percent funded. Prefunding USPS's retiree health benefits began in 2007, and the liability is about half funded. In contrast, USPS funds its workers' compensation benefits on a pay-as-you-go basis, and the entire liability is unfunded. The largest unfunded liabilities, in order of decreasing size, are $48 billion for retiree health, $19 billion for pensions, and $17 billion for workers' compensation. The rules for calculating the amount that USPS must fund each year differ among the pension and retiree health programs, including variations in amortization periods, recognition of any surpluses, use of actuarially determined versus fixed payments, and actuarial assumptions."

A letter report issued by the Government Accountability Office with an abstract that begins ""

Correspondence issued by the Government Accountability Office with an abstract that begins "Federal government grant awards to state and local governments and nonprofit organizations have risen substantially from $7 billion in 1960 to $500 billion budgeted in fiscal year 2009. In constant dollars, federal grant awards rose from about $42 billion in 1960 to $500 billion in fiscal year 2009. The auditing of federal awards, including grant funds, administered by state and local governments and nonprofit organizations is intended to be a key accountability mechanism over the proper use of federal funding. The President's Council on Integrity and Efficiency (PCIE) issued its Report on National Single Audit Sampling Project in June 2007, which raised significant concerns about the quality of single audits and made recommendations aimed at improving the quality of those audits. The Single Audit Act, as amended, is intended to promote sound financial management, including effective internal controls over federal grant funds administered by state and local governments and nonprofit organizations. Congress asked GAO to conduct additional audit work and analysis to identify any further actions needed to improve federal oversight and accountability for federal grant funds. Specifically, Congress asked that we (1) determine whether the federal oversight …

A letter report issued by the Government Accountability Office with an abstract that begins "As requested, GAO provided for audits of the financial statements of the U.S. Senate Restaurants Revolving Fund (the Fund) for the fiscal years ended September 30, 2006, and 2005, by contracting with the independent public accounting firm of Clifton Gunderson LLP."

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) has ambitious goals to improve enforcement, improve taxpayer service, increase research, and continue investing in systems modernization. The President's 2009 proposed budget is a roadmap for how IRS intends to achieve these goals. IRS's 2008 filing season performance, along with the performance of paid preparers who help taxpayers, is a key indicator of the tax system's impact on taxpayers. GAO was asked to (1) assess how the budget request allocates resources compared to prior years, (2) determine the status of systems modernization efforts, (3) assess filing season performance, and (4) assess IRS's ability to identify paid preparers. GAO compared the budget request to prior years, updated our previous reporting, compared IRS's filing season performance to prior years and goals, and interviewed IRS officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Justice (DOJ) has largely implemented the Nationwide Suspicious Activity Reporting Initiative among fusion centers--entities that serve as the focal point within a state for sharing and analyzing suspicious activity reports and other threat information. The state and local law enforcement officials GAO interviewed generally said the initiative's processes worked well, but that they could benefit from additional feedback from the Federal Bureau of Investigation (FBI) on how the reports they submit are used. The FBI has a feedback mechanism, but not all stakeholders were aware of it. Implementing formalized feedback mechanisms as part of the initiative could help stakeholders conduct accurate analyses of terrorism-related information, among other things."

Testimony issued by the Government Accountability Office with an abstract that begins "Because CRs only provide funding until agreement is reached on final appropriations, they create uncertainty for agencies about both when they will receive their final appropriation and what level of funding ultimately will be available. Effects of CRs on federal agencies differ based in part on the duration and number of CRs and may vary by agency and program. CRs include provisions that prohibit agencies from beginning new activities and projects and direct agencies to take only the most limited funding actions. Congress can provide flexibility for certain programs and initiatives through the use of legislative anomalies, which provide funding and authorities different from the standard CR provisions."

A letter report issued by the Government Accountability Office with an abstract that begins "This is the Spanish language highlights associated with GAO-14-31."

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Energy (DOE) and the National Nuclear Security Administration (NNSA), a separately organized agency within DOE, continue to face challenges in ensuring that oversight of security activities is effective. For example, in July 2012, after three trespassers gained access to the protected security area directly adjacent to one of the nation's most critically important nuclear weapon-related facilities, the Y-12 National Security Complex, DOE and NNSA took a number of immediate actions. These actions included repairing security equipment, reassigning key security personnel, and firing the Y-12 protective force contractor. As GAO and others have reported, DOE has a long history of security breakdowns and an equally long history of instituting remedies to fix these problems. For example, 10 years ago, GAO reported on inconsistencies among NNSA sites on how they assess contractors' security activities and, since that time, DOE has undertaken security initiatives to address these issues. GAO is currently evaluating these security reform initiatives."

Testimony issued by the Government Accountability Office with an abstract that begins "GAO found a number of factors--both external and internal to VBA--have contributed to the increase in processing times and subsequent growth in the backlog of veterans' disability compensation claims. For example, the number of claims received by VBA has increased as the population of new veterans has swelled in recent years. Moreover, due to new regulations that established eligibility for benefits for new diseases associated with Agent Orange exposure, VBA adjudicated 260,000 previously denied and new claims for related impairments. Beyond these external factors, issues with the design and implementation of the program have also contributed to timeliness challenges. For example, the law requires VA to assist veterans in obtaining records that support their claim. However, VBA officials said that delays in obtaining military records--particularly for members of the National Guard and Reserve--and Social Security Administration (SSA) medical records impact VA's duty to assist, possibly delaying a decision on a veteran's disability claim. Further, VBA's paper-based claims processing system involves multiple hand-offs, which can lead to misplaced and lost documents and cause unnecessary delays. Concerning timeliness of appeals, VBA regional offices have in recent years shifted resources away …

Testimony issued by the Government Accountability Office with an abstract that begins "In 2010, the United States pledged to provide at least 50 percent of its development aid directly through the Afghan government budget within 2 years. This direct assistance is intended to help develop the capacity of Afghan government ministries to manage programs and funds. Using bilateral agreements and multilateral trust funds, the United States more than tripled its direct assistance awards to Afghanistan in the first year of the pledge, going from over $470 million in fiscal year 2009 to over $1.4 billion in fiscal year 2010. The U.S. Agency for International Development's (USAID) most current reporting shows that for fiscal year 2012 the agency provided over $800 million in mission funds through direct assistance. In 2013, GAO reported that while USAID had established and generally complied with various financial and other controls in its direct assistance agreements, it had not always assessed the risks in providing direct assistance before awarding funds. USAID has taken steps in response to GAO's recommendations to help ensure the accountability of direct assistance funds provided to the Afghan government. Recently, the Special Inspector General for Afghanistan Reconstruction (SIGAR) reported that USAID determined …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on whether military active duty service personnel, retirees, and their dependents not enrolled in the Department of Defense's (DOD) TRICARE program, are obtaining nonemergency medical care through Military Treatment Facilities (MTF) emergency departments, focusing on the: (1) services' efforts to determine requirements for MTF emergency departments; (2) type of care emergency departments are providing; and (3) extent to which emergency department patients were TRICARE enrollees."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) managed care program, TRICARE, focusing on: (1) DOD's requirements for and oversight of network adequacy; (2) the content and methodology of DOD's July 1999 report to Congress on network adequacy; and (3) the changes to network adequacy requirements that DOD anticipates under its next round of TRICARE contracts, referred to as managed care support 3.0."

Testimony issued by the Government Accountability Office with an abstract that begins "The Environmental Protection Agency's (EPA) Clean Water and Drinking Water State Revolving Fund (SRF) programs are the largest sources of federal assistance to states and local communities for funding drinking water and wastewater infrastructure. In fiscal year 2012, EPA funded the Clean Water SRF program $1.5 billion and the Drinking Water SRF program $918 million from congressional appropriations. EPA grants capitalization funds to states, which in turn provide low- or no-interest loans to local communities or utilities to pay for water distribution pipelines, treatment plants, sewer lines, and other similar infrastructure."

A letter report issued by the Government Accountability Office with an abstract that begins "Prior to the 1980s and the passage of environmental legislation--particularly the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) governing environmental cleanup--Department of Defense (DOD) activities contaminated millions of acres of soil and water on and near DOD sites. The Environmental Protection Agency (EPA), which enforces CERCLA, places the most contaminated sites on its National Priorities List (NPL) and requires that they be cleaned up in accordance with CERCLA. EPA has placed 140 DOD sites on the NPL. Disputes have recently arisen between EPA and DOD on agreements to clean up some of these sites. In addition, most sites were placed on the NPL before 1991; since fiscal year 2000, EPA has added five DOD sites. In this context, we agreed to determine (1) the extent of EPA's oversight during assessment and cleanup at DOD sites and (2) why EPA has proposed fewer DOD sites for the NPL since the early 1990s. GAO interviewed officials at EPA and DOD and reviewed site file documentation at four EPA regions."

A letter report issued by the Government Accountability Office with an abstract that begins "In GAO's opinion, the Federal Deposit Insurance Corporation (FDIC) fairly presented, in all material respects, the 2013 and 2012 financial statements for the two funds it administers—the Deposit Insurance Fund (DIF) and the FSLIC Resolution Fund (FRF). Also, in GAO's opinion, FDIC maintained, in all material respects, effective internal control over financial reporting relevant to the DIF and to the FRF as of December 31, 2013. Further, GAO did not find any reportable instances of noncompliance with provisions of applicable laws, regulations, contracts, and grant agreements it tested."

A letter report issued by the General Accounting Office with an abstract that begins "With nearly 200 countries using unique passports, official stamps, seals, and visas, the potential for immigration document fraud is great. The Immigration and Naturalization Service's Forensic Document Laboratory is the only federal laboratory dedicated to fraud detection. The Laboratory's budget was $4.1 million in fiscal year 2001, 15 percent higher than in fiscal year 1999. The Laboratory had 35 full-time equivalent staff, three more than in fiscal year 1999. Although the Laboratory's total forensic caseload declined from fiscal years 1999 to 2001, the number of forensic cases pending at the beginning of each year increased. According to laboratory officials, staff shortages have affected the Laboratory's ability to process cases promptly."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses findings from two GAO reports that relate to Maryland's pending legislation on pesticide reporting. To determine how the nation's information on pesticide illnesses could be improved, GAO has worked with two federal agencies--the National Institute for Occupational Safety and Health (NIOSH) and the National Center for Environmental Health. These agencies told GAO that establishing state pesticide illness reporting systems are key to improving the national information on acute pesticide illnesses. For example, according to NIOSH, state-based reporting systems are the best available data source for identifying epidemics, clusters of diseases, emerging pesticide problems, and populations at risk. Currently, about half of the states have some requirement that pesticide incidents be reported. However, only six states have a formal pesticide illness reporting and investigation system, and another three states have more limited systems. If Maryland decides to develop a formal pesticide illness reporting system, they may wish to consider these two important recommendations made by experts at federal agencies: (1) laws that require health care officials to report pesticide-related illness and injury. and (2) improving the training of health care professionals in pesticide incident handling."

Testimony issued by the Government Accountability Office with an abstract that begins "The National Strategy for Victory in Iraq articulates the desired end-state for U.S. operations in Iraq: a peaceful, united, stable, and secure Iraq, well integrated into the international community, and a full partner in the global war on terrorism. Developing capable Iraqi security forces is a critical component in U.S. efforts to achieve this important goal. Since 2003, the United States has provided $15.4 billion to develop Iraqi military and police forces. DOD has also asked for an additional $5.8 billion in its fiscal year 2007 supplemental request and fiscal year 2008 Global War on Terror budget request to continue U.S. efforts to develop Iraq forces and transition security responsibilities to them. This testimony discusses the (1) results of U.S. efforts to develop Iraqi security forces, and (2) factors that affect the development of effective Iraqi security forces. This testimony is based on GAO's issued reports and ongoing work on U.S. efforts to stabilize Iraq. Although we reviewed both classified and unclassified documents, the information in this statement is based only on unclassified documents."