Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the results of our prior investigation of the Small Business Administration's (SBA) 8(a) Business Development Program. SBA's 8(a) program, named for a section of the Small Business Act, is a development program created to help small, disadvantaged businesses compete in the American economy and access the federal procurement market. To participate in the program, a firm must be certified as meeting several criteria, including: be a small business as defined by SBA; be unconditionally owned and controlled by one or more socially and economically disadvantaged individuals who are of good character and citizens of the United States; and show potential for success. Upon certification, firms can obtain federal contracts without competing fully and openly for the work. For example, agencies are permitted to enter into sole-source contracts after soliciting and negotiating with only one 8(a) company. They also can participate in restricted competitions for federal contracts, known as set-asides, open to only 8(a) companies. In March 2010, GAO issued two companion reports on the 8(a) program, one focused on internal control procedures and processes that SBA has implemented to ensure that only eligible firms participate …

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."

Testimony issued by the Government Accountability Office with an abstract that begins "Securities lending can be a relatively straightforward way for plan sponsors and participants to increase their return on 401(k) investments. However, securities lending can also present a number of challenges to plan participants and plan sponsors. GAO was asked to explain how securities lending with cash collateral reinvestment works in relation to 401(k) plan investments, who bears the risks, and what are some of the challenges plan participants and plan sponsors face in understanding securities lending with cash collateral reinvestment. In this testimony, GAO discusses its recent work regarding securities lending with cash collateral reinvestment. GAO is making no new recommendations in this statement but continues to believe that the Department of Labor (Labor) can take action to help plan sponsors of 401(k) plans and plan participants to understand the role, risk, and benefits of securities lending with cash collateral reinvestment in relation to 401(k) plan investments. Specifically, GAO recommended that Labor provide more guidance to plan sponsors about fees and returns when plan assets are utilized in securities lending with cash collateral reinvestment, amend its participant disclosure regulation to include provisions specific to securities lending with cash …

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 …

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO published its third annual assessment of selected large-scale NASA projects. During this assessment we identified several issues that merit NASA's management attention. The federal government faces real fiscal limitations and will have to make difficult choices about upcoming priorities. This reality makes it more important than ever that NASA manage its programs and projects as efficiently and effectively as possible and within a budget that over recent years has remained relatively constant. It will also require that NASA make tough decisions about which projects to fund among core missions in science, aeronautics, and human space flight and exploration. Our work over the past three years has shown that NASA's major projects are frequently approved without evidence of a sound business case--ensuring a match between requirements and resources--and, therefore, cost more and take longer to develop than planned. Our March 2011 assessment found that 13 NASA projects that established baselines prior to fiscal year 2009 had experienced an average cost growth of almost 55 percent, with a combined increase in development costs of almost $2.5 billion from their baselines established at their Confirmation Review. While NASA has taken …

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) Transportation Security Administration (TSA) is the federal agency with primary responsibility for securing the air cargo system. The Implementing Recommendations of the 9/11 Commission Act of 2007 mandated DHS to establish a system to screen 100 percent of cargo flown on passenger aircraft by August 2010. GAO reviewed TSA's progress in meeting the act's screening mandate, and any related challenges it faces for both domestic (cargo transported within and from the United States) and inbound cargo (cargo bound for the United States). This statement is based on prior reports and testimonies issued from April 2007 through December 2010 addressing the security of the air cargo transportation system and selected updates made in February and March 2011. For the updates, GAO obtained information on TSA's air cargo security programs and interviewed TSA officials."

Correspondence issued by the Government Accountability Office with an abstract that begins "As Congress requested, this letter discusses the Transportation Security Administration's (TSA) efforts to address our January 2009 recommendation to TSA to improve its methodology for comparing the cost and performance of screening services at commercial airports using private-sector screeners under the Screening Partnership Program (SPP airports) and at airports using federal screeners (non-SPP airports). Our January 2009 report identified some design strengths in TSA's analysis comparing the cost and performance of screening services at SPP and non-SPP airports, such as recognizing that cost savings would be limited by the mandated structure of the program, but also identified 10 limitations in TSA's methodology that could affect the accuracy and reliability of the cost and performance comparisons, and its usefulness in informing future management decisions. We recommended that if TSA plans to rely on its comparison of cost and performance of SPP and non-SPP airports for future decision making, the agency should update its analysis to address the limitations we identified. TSA generally concurred with our findings and recommendation."

Testimony issued by the Government Accountability Office with an abstract that begins "As part of its mission, the Department of Homeland Security (DHS), through its U.S. Customs and Border Protection (CBP) component, is to secure U.S borders against threats of terrorism; the smuggling of drugs, humans, and other contraband; and illegal migration. At the end of fiscal year 2010, DHS investments in border security had grown to $11.9 billion and included more than 40,000 personnel. To secure the border, DHS coordinates with federal, state, local, tribal, and Canadian partners. This testimony addresses DHS (1) capabilities to enforce security at or near the border, (2) interagency coordination and oversight of information sharing and enforcement efforts, and (3) management of technology programs. This testimony is based on related GAO work from 2007 to the present and selected updates made in February and March 2011. For the updates, GAO obtained information on CBP performance measures and interviewed relevant officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2003, the Department of Homeland Security's (DHS) Visa Security Program (VSP) has participated in the visa process by reviewing applications at some embassies and consulates, with the intention of preventing individuals who pose a threat from entering the United States. The attempted bombing of an airline on December 25, 2009, renewed concerns about the security of the visa process and the effectiveness of the VSP. For this report GAO assessed (1) the ability of DHS's Immigration and Customs Enforcement (ICE) to measure the program's objectives and performance, (2) challenges to VSP operations, and (3) ICE efforts to expand the VSP program. To evaluate the VSP, we reviewed VSP data, guidance, and the ICE's 5-year expansion plan. We also interviewed ICE officials, and observed VSP operations at 6 posts overseas."

Testimony issued by the Government Accountability Office with an abstract that begins "Securing the nation's borders from illegal entry of aliens, contraband, terrorists and weapons of mass destruction, is a long-term challenge. In November 2005, the Department of Homeland Security (DHS) launched the Secure Border Initiative network (SBInet)--a program which was to provide the Border Patrol, within DHS's U.S. Customs and Border Protection (CBP), with the tools to detect breaches and make agent deployment decisions by installing surveillance systems along the border. Alternative (Southwest) Border Technology is DHS's new plan to deploy a mix of technology to protect the border. This testimony is based on GAO's ongoing work conducted for the House Committee on Homeland Security and provides preliminary observations on (1) the status of SBInet and user views on its usefulness, and (2) the Alternative (Southwest) Border Technology plan and associated costs. GAO reviewed planning, budget, and system documents, observed operations along the southwest border, and interviewed DHS officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Justice (DOJ) reports that online child pornography crime has increased. DOJ funds the National Center for Missing and Exploited Children (NCMEC), which maintains the CyberTipline to receive child pornography tips. The Providing Resources, Officers, and Technology To Eradicate Cyber Threats to Our Children Act of 2008 (the Act) contains provisions to facilitate these investigations and create a national strategy to prevent, among other things, child pornography. The Act directed GAO to report on actions to minimize duplication and enhance federal expenditures to address this crime. This report examines (1) the extent to which NCMEC determines the usefulness of tips; (2) mechanisms to help law enforcement coordination (i.e., deconfliction); and (3) the extent to which agencies are addressing factors that federal law enforcement reports may inhibit investigations. GAO analyzed the Act and spoke to law enforcement officials who investigate these crimes, selected to reflect geographic range, among other things. Although these interviews cannot be generalized, they provided insight into investigations"

A letter report issued by the Government Accountability Office with an abstract that begins "Debt protection and credit insurance products can cancel or suspend part or all of a credit card debt under specific circumstances, such as loss of life, disability, or involuntary unemployment. In response to a mandate in the Credit Card Accountability Responsibility and Disclosure Act of 2009, this report reviews these products' market share and characteristics, federal and state oversight, and advantages and disadvantages to consumers. For this report, GAO analyzed data it had requested on these products from three major credit insurers and the nine largest credit card issuers. These nine issuers represented 85 percent of the credit card market. GAO also reviewed the products' terms and conditions, related marketing materials, and applicable federal and state regulations."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) estimated that as of fiscal year 2009 the total alien--non-U.S.-citizen--population was about 25.3 million, including about 10.8 million aliens without lawful immigration status. Some aliens have been convicted and incarcerated (criminal aliens). The federal government bears these incarceration costs for federal prisons and reimburses states and localities for portions of their costs through the Department of Justice's (DOJ) State Criminal Alien Assistance Program (SCAAP). GAO was asked to update its April and May 2005 reports that contained information on criminal aliens. This report addresses (1) the number and nationalities of incarcerated criminal aliens; (2) the types of offenses for which criminal aliens were arrested and convicted; and (3) the costs associated with incarcerating criminal aliens and the extent to which DOJ's methodology for reimbursing states and localities for incarcerating criminal aliens is current and relevant. GAO analyzed federal and SCAAP incarceration and cost data of criminal aliens from fiscal years 2003 through 2010, and conviction and cost data from five states that account for about 70 percent of the SCAAP criminal alien population in 2008. GAO analyzed a random sample …

Testimony issued by the Government Accountability Office with an abstract that begins "Pervasive and sustained cyber attacks continue to pose a potentially devastating threat to the systems and operations of our nation's critical infrastructure and the federal government. In recent testimony, the Director of National Intelligence stated that there had been a dramatic increase in malicious cyber activity targeting U.S. computers and networks. In addition, recent reports of cyber attacks and incidents affecting federal systems and critical infrastructures illustrate the potential impact of such events on national and economic security. The nation's ever-increasing dependence on information systems to carry out essential everyday operations makes it vulnerable to an array of cyber-based risks. Thus it is increasingly important that federal and nonfederal entities carry out concerted efforts to safeguard their systems and the information they contain. GAO is providing a statement describing (1) cyber threats to cyber-reliant critical infrastructures and federal information systems and (2) the continuing challenges facing federal agencies in protecting the nation's cyber-reliant critical infrastructure and federal systems. In preparing this statement, GAO relied on its previously published work in the area, which included many recommendations for improvements."

A letter report issued by the Government Accountability Office with an abstract that begins "Procedures for determining Davis-Bacon prevailing wage rates, which must be paid to workers on certain federally funded construction projects, and their vulnerability to the use of inaccurate data have long been an issue for Congress, employers, and workers. In this report, GAO examined (1) the extent to which the Department of Labor (Labor) has addressed concerns regarding the quality of the Davis-Bacon wage determination process, and (2) additional issues identified by stakeholders regarding the wage determination process. GAO interviewed Labor officials, representatives from contractor associations and unions, contractors, and researchers; conducted site visits to three Labor regional offices; and analyzed data from Labor's wage survey database."

Correspondence issued by the Government Accountability Office with an abstract that begins "In June 2009, following the expenditure of close to $3 billion and a critical Nunn-McCurdy breach of the cost growth threshold, the Department of Defense (DOD) terminated the Navy's VH-71 presidential helicopter acquisition program and contract because of cost growth, schedule delays, and projected system performance. The Presidential Helicopter VXX program is a successor Navy program to the terminated VH-71 program acquisition and has been initiated to develop aircraft to replace the current, aging presidential helicopter fleet. The Ike Skelton National Defense Authorization Act for Fiscal Year 2011 (the Act) directed GAO to review and report annually to the congressional defense committees on the VXX program through 2013. This is the first of the required GAO reports. It discusses (1) major lessons learned from the terminated VH-71 program that should be applied to the follow-on VXX program and (2) the current acquisition approach of the VXX program and sufficiency of the underlying acquisition plans and related documentation."

A letter report issued by the Government Accountability Office with an abstract that begins "This is GAO's ninth annual assessment of Department of Defense (DOD) weapon system acquisitions, an area that is on GAO's high-risk list. The report is in response to the mandate in the joint explanatory statement to the DOD Appropriations Act, 2009. It includes observations on the performance of DOD's 2010 portfolio of 98 major defense acquisition programs; data on selected factors that can affect program outcomes; an assessment of the knowledge attained by key junctures in the acquisition process for a subset of 40 programs, which were selected because they were in development or early production; and observations on the implementation of acquisition reforms. To conduct this review, GAO analyzed cost, schedule, and quantity data from DOD's Selected Acquisition Reports and collected data from program offices on performance requirements and software development; technology, design, and manufacturing knowledge; and the implementation of DOD's acquisition policy and acquisition reforms. GAO also compiled one- or two-page assessments of 71 weapon programs. These programs were selected based on their cost, stage in the acquisition process, and congressional interest. DOD disagreed with GAO's use of total program cost growth as a …

Testimony issued by the Government Accountability Office with an abstract that begins "From 2003 through 2009, the Future Combat Systems program was at the center of the Army's efforts to modernize. But in 2009, DOD canceled the program and instead laid out plans for development of a ground combat vehicle (GCV) program, multiple increments of brigade modernization, and a tactical network. GCV is intended to modernize the current ground combat vehicle fleet; the early infantry brigade combat team (E-IBCT) to continue previous Future Combat Systems efforts to stage and spin out emerging technologies to current forces; and the tactical information network to provide connectivity, communications, and data for the warfighter. Each of these is in various stages of implementation: GCV is to begin technology development in April 2011; E-IBCT increments have been terminated in early production based on test results; and development of the tactical network is poised to begin. This testimony focuses on the Army's recent efforts to prepare for a new GCV development program, E-IBCT program test results and decisions, and emerging plans for the tactical network, as well as questions the Army faces as it makes significant decisions in those areas. DOD reviewed a draft of this …

A letter report issued by the Government Accountability Office with an abstract that begins "Biometrics technologies that collect and facilitate the sharing of fingerprint records, and other identity data, are important to national security and federal agencies recognize the need to share such information. The Department of Defense (DOD) plans to spend $3.5 billion for fiscal years 2007 to 2015 on biometrics. GAO was asked to examine the extent to which DOD has (1) adopted standards and taken actions to facilitate the collection of biometrics that are interoperable with other key federal agencies, and (2) shares biometric information across key federal agencies. To address these objectives, GAO reviewed documents including those related to standards for collection, storage, and sharing of biometrics; visited selected facilities that analyze and store such information; and interviewed key federal officials."

Correspondence issued by the Government Accountability Office with an abstract that begins "Since established as a naval base in December 1942, Naval Station Mayport, Florida, as grown to become the third largest naval fleet concentration area in the United States and the second largest on the East Coast. During this time, the base has served as the home port for multiple types of Navy surface ships--reaching a peak of over 30 ships including two conventional carriers in 1987. The most recent conventionally powered carrier to be homeported there--the USS John F. Kennedy--was decommissioned in 2007. Prior to the USS John F. Kennedy's retirement, the Department of Defense's (DOD) 2001 Quadrennial Defense Review called for the Navy to provide more warfighting assets more quickly to multiple locations, and, to meet this requirement, the Navy made a preliminary decision to homeport additional surface ships at Mayport. The Navy subsequently prepared an environmental impact statement to evaluate a broad range of strategic home port and dispersal options for Atlantic Fleet surface ships in Mayport and on January 14, 2009, issued its decision to pursue an option that would include the first-time homeporting of a nuclear-powered aircraft carrier at Mayport. The Navy's decision was …

A letter report issued by the Government Accountability Office with an abstract that begins "The 2001 Quadrennial Defense Review called for the Navy to provide more warfighting assets more quickly to multiple locations. Subsequently, the Navy made a preliminary decision to homeport a nuclear-powered aircraft carrier at Naval Station Mayport, Florida, which was affirmed by the 2010 Quadrennial Defense Review. In House Report 111-491, accompanying a proposed bill for the Fiscal Year 2011 National Defense Authorization Act (H.R. 5136), GAO was directed to develop an independent estimate of the total federal costs for the proposed homeporting. GAO's objectives were to (1) develop an independent estimate of the full life-cycle costs to homeport a nuclear aircraft carrier at Mayport and (2) determine to what extent the Navy's estimate meets the characteristics of a high-quality cost estimate. To do this, GAO worked with a firm experienced in preparing life-cycle cost estimates for major federal acquisitions and compared the Navy's cost estimating practices with the best practices in GAO's "Cost Estimating and Assessment Guide.""

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Labor (Labor) plays a vital role in promoting the welfare of American workers through administering and enforcing more than 180 federal laws that cover some 10 million employers and 125 million workers. Since the recent economic downturn, Labor's role has become even more critical as its programs provide additional employment and training supports. As such, GAO was asked to determine how well Labor is currently adhering to best management practices departmentwide to ensure that its programs are operating effectively. Specifically, this report assesses Labor's (1) strategic workforce management, (2) management controls to manage and modernize its information technology, and (3) accountability over its discretionary grants. To do this, GAO collected and reviewed Labor documents related to workforce and information technology planning, as well as grants management information, and conducted interviews with Labor's national and regional staff."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the U.S. Department of State's (State) efforts to train its personnel. It is based on our report, which is being released today. Because State is the lead U.S. foreign affairs agency, its personnel require certain knowledge, skills, and abilities to equip them to address the global security threats and challenges facing the United States--including the threat of Al-Qaeda and other terrorist organizations, HIV/AIDS and other pandemics, environmental degradation, nuclear proliferation, and failed states. In fiscal years 2006 through 2010, State's funding for training personnel grew by about 62 percent, and the department requested more than $266 million in fiscal year 2011 for programs providing training in professional skills such as foreign language proficiency, area studies, information technology, consular duties, and others needed for the conduct of foreign relations. State's Foreign Service Institute (FSI) is the primary training provider for the department's more than 66,000 Foreign Service, civil service, and locally employed staff worldwide. Our prior work has identified staffing and foreign language shortfalls at State, including challenges the department has faced in filling positions at the mid-level in particular, and in attracting qualified personnel for …

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of the Interior (Interior) is responsible for managing much of the nation's vast natural resources. Its agencies implement an array of programs intended to protect these resources for future generations while also allowing certain uses of them, such as recreation and oil and gas development. In some cases, Interior is authorized to collect royalties and fees for these uses. Over the years, GAO has reported on management challenges at Interior, which are largely characterized by the struggle to balance the demand for greater use of its resources with the need to conserve and protect them. Furthermore, given the government's long-term fiscal challenges, Interior faces difficult choices in balancing its responsibilities. This testimony highlights some of the major management challenges facing Interior today. It is based on prior GAO reports."