A letter report issued by the General Accounting Office with an abstract that begins "The military services primarily operate two types of hotels, or lodges, to support official travelers. The first, called permanent-change-of-station (PCS) lodges, support military personnel and their families moving to new duty stations. These are intended to provide military travelers and their families with a clean, affordable place to stay while they prepare to move and while they wait for permanent quarters at their new station. The second type, called temporary duty (TDY) lodges, support military and civilians temporarily traveling on official business. PCS lodges are the subject of a proposed policy change by the Department of Defense (DOD). DOD's current policy permits PCS lodges to be managed as part of morale, welfare, and recreation (MWR) programs. The proposed policy would change this practice by requiring separation of lodge revenues from those used for MWR purposes. Except for the Marine Corps, the proposed policy change will not impact the services' MWR programs. Only the Marine Corps currently uses PCS lodge earnings to support its MWR programs. From fiscal years 1996 through 2000, the net profits reported by the Marine Corps' lodges steadily increased from $1.8 million to …

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO discussed the Department of Defense's (DOD) efforts to improve its program for relocating military personnel and their families, including the Army's Hunter pilot program, focusing on the: (1) evaluation methodology; and (2) Army Audit Agency's validation of the test and baseline data."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Environmental Protection Agency's (EPA) budget justification for its Science and Technology account, and changes among the justifications for fiscal years (FY) 1998, 1999, and 2000, focusing on: (1) difficulties experienced in comparing EPA's Science and Technology budget justification for FY 1999 with those of previous years; and (2) actions that EPA planned and implemented in order to improve the clarity and comparability of the FY 2000 justification, and items that need further clarification."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the financial management issues at the Federal Aviation Administration (FAA), focusing on: (1) FAA's financial management weaknesses; (2) fundamental problems which FAA must resolve in order to achieve financial accountability; and (3) corrective measures the agency has under way."

A chapter report issued by the General Accounting Office with an abstract that begins "Supporting democracy abroad is a major U.S. foreign policy objective. To better understand how this assistance has been implemented in Latin America, GAO was asked to review programs in six countries--Bolivia, Colombia, El Salvador, Guatemala, Nicaragua, and Peru--that have been of particular importance to U.S. interests in Central and South America. Between fiscal years 1992 and 2002, U.S. agencies have funded more than $580 million in democracy-related programs in these countries. This report discusses the impact of and factors affecting this assistance and the overarching management issues that have affected program planning and implementation."

Testimony issued by the General Accounting Office with an abstract that begins "US-VISIT (United States Visitor and Immigrant Status Indicator Technology) is a governmentwide program to enhance national security, facilitate legitimate trade and travel, contribute to the integrity of the U.S. immigration system, and adhere to U.S. privacy laws and policies by (1) collecting, maintaining, and sharing information on certain foreign nationals who enter and exit the United States; (2) identifying foreign nationals who (1) have overstayed or violated the terms of their visit; (2) can receive, extend, or adjust their immigration status; or (3) should be apprehended or detained by law enforcement officials; (3) detecting fraudulent travel documents, verifying traveler identity, and determining traveler admissibility through the use of biometrics; and (4) facilitating information sharing and coordination within the border management community. GAO was asked to testify on its completed work on the nature, status, and management of the USVISIT program."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the federal government's human capital challenges. The basic problem has been a longstanding lack of a consistent strategic approach to marshalling, managing, and maintaining the government's human capital needs. To overcome this problem, GAO has developed a model of strategic human capital management that highlights the importance of a sustained commitment by agency leaders to maximize the value of their workforce. The Office of Personnel Management and the Office of Management and Budget have developed tools to assess human capital management efforts that are conceptually consistent with GAO's model. GAO's model emphasizes two central principles. First, people are assets whose value can be enhanced through investment. As with any investment, the goal is to maximize value while managing risk. Second, an organization's human capital approaches should be designed, implemented, and assessed by how well they help pursue its mission and achieve desired results. GAO has also identified a preliminary list of key practices that will enable agencies to acquire, develop, and retain talent. Successful organizational change depends on a willingness by agency leaders to embrace strategic human capital management and related change management approaches."

Testimony issued by the General Accounting Office with an abstract that begins "Medicaid, the federal-state health financing program for many of the nation's most vulnerable populations, finances health care for an estimated 53 million lowincome Americans, at a cost of $244 billion in 2002. Congress structured Medicaid as a shared fiduciary responsibility of the federal government and the states, with the federal share of each state's Medicaid payments determined by a formula specified by law. In 2002, the federal share of each state's expenditures ranged from 50 to 76 percent under this formula; in the aggregate, the federal share of total Medicaid expenditures was 57 percent. Some states have used a number of creative financing schemes that take advantage of statutory and regulatory loopholes to claim excessive federal matching payments. GAO was asked to summarize prior work on how some of these schemes operated, including the role of intergovernmental transfers (IGT), which enable government entities--such as the state and local-government facilities like county nursing homes--to transfer funds among themselves. GAO was also asked to discuss these schemes' effects on the federalstate Medicaid partnership and to discuss what can be done to curtail them."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the enforcement of federal nursing home standards, focusing on: (1) national data on the existence of serious deficiencies in nursing home compliance with Medicare and Medicaid standards; and (2) the use of sanction authority for homes that failed to maintain compliance with the standards."

Testimony issued by the General Accounting Office with an abstract that begins "Multiemployer defined benefit pension plans, which are created by collective bargaining agreements covering more than one employer and generally operated under the joint trusteeship of labor and management, provide coverage to over 9.7 million of the 44 million participants insured by the Pension Benefit Guaranty Corporation (PBGC). The recent termination of several large single-employer plans--plans sponsored by individual firms--has led to millions of dollars in benefit losses for thousands of workers and left PBGC, their public insurer, an $11.2 billion deficit as of September 30, 2003. The serious difficulties experienced by these single-employer plans have prompted questions about the health of multiemployer plans. This testimony provides information on differences between single employer and multiemployer pension plans, recent trends in the funding of multiemployer pension plans and worker participation in those plans, and factors that may pose challenges to the future prospects of multiemployer plans. GAO will soon release a separate report on multiemployer pension issues."

Testimony issued by the General Accounting Office with an abstract that begins "Rebuilding Iraq is a U.S. national security priority. Billions of dollars are needed for Iraq's reconstruction. The U.S. government and the international community have undertaken important efforts to recover the assets of the former regime and return them to the Iraqi people. In this testimony, GAO will present its preliminary observations on the recovery effort. Specifically, GAO (1) updates its estimate of the revenues diverted from the Oil for Food Program, (2) describes the U.S. government agencies working on the asset recovery effort, (3) discusses the results of U.S. efforts, and (4) highlights challenges that the United States faces in recovering Iraqi assets."

Testimony issued by the General Accounting Office with an abstract that begins "The Office of Federal Procurement Policy's (OFPP) plan to increase federal contracting opportunities for small business is aimed at eliminating unnecessary contract bundling and mitigating the effects of necessary contract bundling. Specifically it calls for a series of actions to (1) hold federal agency managers accountable for improving small business contracting opportunities, (2) strengthen the Federal Acquisition Regulation and Small Business Administration (SBA) regulations governing contract bundling, and (3) use SBA and agency small business resources to improve oversight and mitigate the effects of bundling. This testimony focuses on two implementation concerns: (1) the measures and information that will be used to monitor agencies' progress in eliminating unnecessary contract bundling and mitigating the effects of necessary bundling and (2) the ability of SBA's Procurement Center Representatives and agencies' Small and Disadvantaged Business Utilization offices to meet the added responsibilities laid out in the plan."

A letter report issued by the General Accounting Office with an abstract that begins "Restoration of the South Florida ecosystem is a significant federal and state priority, requiring the development and use of extensive scientific information. GAO was asked to report on the funds spent on scientific activities for restoration, the gaps that exist in scientific information, and the extent to which scientific activities are being coordinated."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO evaluated the use of Superfund resources by the Agency for Toxic Substances and Disease Registry (ATSDR) and the Department of Justice (DOJ), focusing on the: (1) amount and purpose of Superfund money provided to ATSDR for fiscal years (FY) 1996 and 1997 and the processes this agency follows to ensure that Superfund funds are used for authorized activities; (2) ways in which the Environmental Protection Agency (EPA) uses ATSDR's health consultations and assessments in making cleanup decisions for Superfund sites; and (3) amount and purpose of Superfund money provided to DOJ in fiscal years 1996 and 1997, and the processes DOJ follows to ensure that Superfund funds are used for authorized purposes."

Testimony issued by the Government Accountability Office with an abstract that begins "The Implementing Recommendations of the 9/11 Commission Act of 2007 mandates the Department of Homeland Security (DHS) to establish a system to physically screen 50 percent of cargo transported on passenger aircraft by February 2009 and 100 percent of such cargo by August 2010. This testimony provides preliminary observations on the Transportation Security Administration's (TSA) progress in meeting the mandate to screen cargo on passenger aircraft and the challenges TSA and industry stakeholders may face in screening such cargo. GAO's testimony is based on products issued from October 2005 through August 2008, and its ongoing review of air cargo security. GAO reviewed TSA's air cargo security programs, interviewed program officials and industry representatives, and visited two large U.S. airports."

Testimony issued by the Government Accountability Office with an abstract that begins "Key scientific assessments have underscored the urgency of reducing emissions of carbon dioxide to help mitigate potentially negative effects of climate change; however, many countries with significant greenhouse gas emissions, including the United States, China, and India, have not committed to binding limits on emissions to date, and carbon dioxide levels continue to rise. Recently, some policymakers have raised questions about geoengineering--large-scale deliberate interventions in the earth's climate system to diminish climate change or its potential impacts--and its role in a broader strategy of mitigating and adapting to climate change. Most geoengineering proposals fall into two approaches: solar radiation management (SRM), which offset temperature increases by reflecting a small percentage of the sun's light back into space, and carbon dioxide removal (CDR), which address the root cause of climate change by removing carbon dioxide from the atmosphere. Today's testimony focuses on GAO's preliminary observations on (1) the state of the science regarding geoengineering approaches and their effects, (2) federal involvement in geoengineering activities, and (3) the views of experts and federal officials about the extent to which federal laws and international agreements apply to geoengineering. To address these …

A letter report issued by the Government Accountability Office with an abstract that begins "Estimated tax revenue that the federal government forgoes resulting from corporate tax expenditures increased over the past few decades as did the total number of corporate tax expenditures. In 2011, the Department of the Treasury estimated 80 tax expenditures resulted in the government forgoing corporate tax revenue totaling more than $181 billion. Many of these tax expenditures are broadly available to both corporate and individual taxpayers. More than twothirds or 56 of the 80 tax expenditures used by corporations in 2011 were also used by individual taxpayers, such as other types of businesses not organized as corporations. Modifying any of these 56 tax expenditures as part of broader corporate tax reform would likely affect both corporate and individual taxpayers to some degree."

Testimony issued by the Government Accountability Office with an abstract that begins "Since fiscal year 2000, the Department of Defense (DOD) has significantly increased the number of major defense acquisition programs and its overall investment in them. However, acquisition outcomes have not improved. Over the next 5 years, DOD expects to invest $357 billion on the development and procurement of major defense acquisition programs and billions more on their operation and maintenance. Last year, we reported that the total acquisition cost of DOD's portfolio of major defense programs under development or in production has grown by $295 billion (in fiscal year 2008 dollars). In most cases, the programs we assessed failed to deliver capabilities when promised--often forcing warfighters to spend additional funds on maintaining legacy systems. Continued cost growth results in less funding being available for other DOD priorities and programs, while continued failure to deliver weapon systems on time delays providing critical capabilities to the warfighter. This testimony describes the systemic problems that have contributed to poor cost and schedule outcomes in DOD's acquisition of major weapon systems; recent actions DOD has taken to address these problems; and steps that Congress and DOD need to take to improve the …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Energy (DOE) pays its contractors billions of dollars each year to implement its major projects--those costing more than $400 million each. Many major projects have experienced substantial cost and schedule overruns, largely because of contract management problems. GAO was asked to assess, for major departmental projects, (1) DOE's use of performance incentives to effectively control costs and maintain schedules, (2) the reliability of the data DOE uses to monitor and assess contractor performance, and (3) the reliability of the Project Assessment and Reporting System (PARS) data that senior managers use for project oversight."

A letter report issued by the Government Accountability Office with an abstract that begins "From 2008 through 2011, the Department of Health and Human Services' Food and Drug Administration (FDA) received 6,307 reports of health problems--adverse event reports (AER)--for dietary supplements; 71 percent came from industry as serious adverse events as required by law, and most of these AERs were linked with supplements containing a combination of ingredients, such as vitamins and minerals or were otherwise not classified within FDA's product categories. However, FDA may not be receiving information on all adverse events because consumers and others may not be voluntarily reporting these events to FDA, although they may be contacting poison centers about some of these events. From 2008 to 2010, these centers received over 1,000 more reports of adverse events linked to dietary supplements than did FDA for the same period. FDA officials said that they are interested in determining whether the poison center data could be useful for their analysis and have held discussions with American Association of Poison Control Centers representatives, but cost is a factor."

Testimony issued by the Government Accountability Office with an abstract that begins "The Board of Governors of the Federal Reserve System (Federal Reserve) and the Department of the Treasury (Treasury) have made available over $182 billion in assistance to American International Group (AIG) to prevent its failure. However, questions have been raised about the goals of the assistance and how it is being monitored. Also, because AIG is generally known for its insurance operations, questions exist about the effect of the assistance on certain insurance markets. This statement provides preliminary findings on (1) the goals and monitoring of federal assistance to AIG and challenges to AIG's repayment of the assistance; and (2) the potential effects of the federal assistance on the U.S. commercial property/casualty insurance market. GAO's work on these issues is ongoing. To date, we have reviewed relevant documents on the assistance and ongoing operations of AIG, as well as documents issued by the Federal Reserve and Treasury. We also interviewed officials from these organizations as well as industry participants (competitors, brokers, and customers) and insurance regulators, among others."

A letter report issued by the Government Accountability Office with an abstract that begins "For more than a decade, GAO has reported on the fragmented nature of federal food safety oversight and how it results in inconsistent oversight, ineffective coordination, and inefficient use of resources. In 2007, GAO added this issue to its high-risk list. In March 2009, the President established the Food Safety Working Group (FSWG) to coordinate federal efforts and establish food safety goals to make food safer. Section 21 of Public Law 111-139 mandated that GAO identify programs, agencies, offices, and initiatives with duplicative goals and activities. This review examines: (1) steps, if any, that the FSWG has taken to increase collaboration among federal food safety agencies, and (2) options we and others have identified to reduce fragmentation, overlap, and potential duplication in food safety oversight. GAO reviewed information about the FSWG and alternative organizational structures for food safety, and conducted interviews."

Other written product issued by the Government Accountability Office with an abstract that begins "Since 1992, GAO has published long-term fiscal simulations showing federal deficits and debt levels under different sets of assumptions. GAO developed its long-term model in response to a bipartisan request from Members of Congress concerned about the long-term effects of fiscal policy. GAO's simulations provide a broad context for consideration of policy options by illustrating both the importance of taking action and the magnitude of the steps necessary to change the path. They are not intended to suggest particular policy choices but rather to help facilitate a dialogue on this important issue. As in the past, GAO shows two simulations: "Baseline Extended" and an "Alternative." The Baseline Extended follows the Congressional Budget Office's (CBO) January 2011 baseline estimates for the first 10 years and then simply holds revenue and spending other than interest on the debt and the large entitlement programs (Social Security, Medicare, and Medicaid) constant as a share of gross domestic product (GDP). Revenue as a share of GDP over the entire period is higher than the historical average; discretionary spending is below average. In the Alternative simulation, tax provisions other than the temporary …

A letter report issued by the Government Accountability Office with an abstract that begins "Created in 1933 to insure bank deposits and promote sound banking practices, the Federal Deposit Insurance Corporation (FDIC) plays an important role in maintaining public confidence in the nation's financial system. FDIC administers the Deposit Insurance Fund (DIF), which protects bank and savings deposits, and the Federal Savings and Loan Insurance Corporation (FSLIC) Resolution Fund (FRF), which was created to close out the business of the former FSLIC. Section 17 of the Federal Deposit Insurance Act, as amended, requires GAO to annually audit the financial statements of the DIF and the FRF. GAO is responsible for obtaining reasonable assurance about whether FDIC's financial statements for the DIF and the FRF are presented fairly in all material respects, in conformity with U.S. generally accepted accounting principles, and whether FDIC maintained effective internal control over financial reporting, and for testing FDIC's compliance with selected laws and regulations."