Correspondence issued by the Government Accountability Office with an abstract that begins "The alleged August 2006 terrorist plot to detonate liquid explosives onboard multiple commercial aircraft bound for the United States from the United Kingdom has highlighted both the continued importance of securing the civil aviation system and the potential that improvised explosive devices (IED) may be smuggled onboard passenger aircraft. The Transportation Security Administration (TSA) has primary responsibility for ensuring the security of civil aviation, which includes the safety of passengers and flight crew. One measure TSA uses to protect the aviation system is prohibiting individuals from carrying items that it determines to be a threat to the aircraft and its passengers into an airport sterile area or onboard an aircraft either in their carry-on bag or on their person. To implement this measure, TSA maintains a prohibited items list that informs both the Transportation Security Officers (TSO) who conduct passenger screening and the traveling public of items that will not be allowed into an airport sterile area or onboard an aircraft. In December 2005, TSA revised its prohibited items list to allow passengers to carry: (1) metal scissors with pointed tips and a blade 4 inches or less …

Testimony issued by the General Accounting Office with an abstract that begins "The events of September 11 imposed new demands on the federal budget, while pent-up demands from years of fighting deficits remain. In the past, GAO has suggested four broad principles for a budget process. That process should (1) provide information on the long-term impact of decisions, both macro--linking fiscal policy to the long-term economic outlook--and micro--providing recognition of the long-term spending implications of government commitments; (2) provide information and focus on important macro trade-offs--e.g., between investment and consumption; (3) provide information to make informed trade-offs between missions and between the different policy tools of government; and (4) be enforceable, provide for control and accountability, and be transparent, using clear, consistent definitions. New rules and goals will be necessary to ensure fiscal discipline and to focus on long term implications of decisions. The federal government still needs a decision-making framework to evaluate choices between today's and future needs. Amending the current Budget Enforcement Act without setting realistic caps and addressing mandatory programs is unlikely to be successful because the original act used limited actions to achieve a balanced budget. A budget process appropriate for the early 21st century needs …

A letter report issued by the Government Accountability Office with an abstract that begins "To reduce greenhouse gas emissions linked to climate change, two voluntary programs encourage participants to set emissions reduction goals. The Climate Leaders Program, managed by the Environmental Protection Agency (EPA), focuses on firms. The Climate VISION (Voluntary Innovative Sector Initiatives: Opportunities Now) Program, managed by the Department of Energy (DOE) along with other agencies, focuses on trade groups. GAO examined (1) participants' progress in completing program steps, the agencies' procedures for tracking progress, and their policies for dealing with participants that are not progressing as expected; (2) the types of emissions reduction goals established by participants; and (3) the agencies' estimates of the share of U.S. greenhouse gas emissions that their programs account for and their estimates of the programs' impacts on U.S. emissions."

Testimony issued by the Government Accountability Office with an abstract that begins "Congress established two key programs to help support air service to small communities--the Essential Air Service (EAS) providing about $100 million in subsidies per year and the Small Community Air Service Development Program (SCASDP) that provides about $20 million per year in grants. As part of its reauthorization of the Federal Aviation Administration (FAA), the Congress is examining the status and outcomes of these programs. This testimony discusses (1) the history and challenges of the EAS program, (2) the implementation and outcomes of the SCASDP and (3) options for reforming EAS and SCASDP. The testimony is based on previous GAO reports, interviews with Department of Transportation officials and industry representatives as well as program updates."

A chapter report issued by the General Accounting Office with an abstract that begins "To better protect the nation's critical computer-dependent infrastructures from computer-based attacks and disruption, the President issued Presidential Decision Directive (PDD) 63 in 1998. The directive established the National Infrastructure Protection Center as a national focal point for gathering information on threats and facilitating the federal government's response to computer-based incidents. This report evaluates the center's progress in (1) developing national capabilities for analyzing cyber threat and vulnerability data and issuing warnings, (2) enhancing its capabilities for responding to cyber attacks, and (3) developing outreach and information-sharing initiatives with government and private-sector entities. GAO found that although the center has taken some steps to develop analysis and warning capabilities, the strategic capabilities described in PDD 63 have not been achieved. The center has provided important support to the Federal Bureau of Investigation's investigations of computer crimes by coordinating investigations and providing technical assistance. The center has also developed crisis management procedures and drafted an emergency law enforcement sector plan, which is now being reviewed by sector members. The center's information-sharing relationships are still evolving and will probably have limited effectiveness until reporting procedures and thresholds are defined …

Testimony issued by the Government Accountability Office with an abstract that begins "In testimony before this committee and the House Committee on Appropriations, Subcommittee on Homeland Security in February 2007, GAO stated that the Department of Homeland Security (DHS) has not made its management or operational decisions transparent enough to allow Congress to be sure that the Department is effectively, efficiently, and economically using its billions of dollars of annual funding. GAO also noted that its work for Congress to assess DHS's operations has, at times, been significantly hampered by long delays in obtaining access to program documents. Following the aforementioned testimonies, GAO was asked to testify about its access issues. This testimony provides information on (1) the scope of GAO's work, (2) GAO protocols for accessing agency information, (3) DHS processes for working with GAO, (4) access issues GAO has encountered, and (5) steps GAO has taken to address these issues."

Testimony issued by the General Accounting Office with an abstract that begins "The District of Columbia school system, with help from the U.S. Army Corps of Engineers (Corps), has made considerable progress in fixing roofs, replacing windows, repairing bathrooms, and completing other maintenance work that has been neglected for years. The D.C. school system is now addressing the more complex task of modernizing--either through renovation or through new construction--virtually every public school in the city. In April 1998, the school system entered into an agreement with the Corps for engineering, procurement, and technical assistance. In December 2000, the D.C. Board of Education approved a facility master plan that would modernize 10 schools annually over 10 to 15 years at a cost of $1.3 billion. Historically significant buildings cannot be razed, however, and are costly to redesign. So far, construction costs are running significantly higher than estimated by the facility master plan. The scope of the work has been expanded to recognize community needs for some special facilities. In examining the Washington Gas Light Company's records of quality inspections for the work it managed for the school system, GAO found that 77 percent of all projects lacked evidence of quality inspections. …

A letter report issued by the General Accounting Office with an abstract that begins "The earned income credit (EIC) is a refundable tax credit available to low-income, working taxpayers. Administering the EIC is not an easy task for the Internal Revenue Service (IRS). IRS has to balance its efforts to help ensure that all qualified persons claim the credit with its efforts to protect the integrity of the tax system and guard against fraud and other forms of noncompliance associated with EIC. Although IRS made some changes to its correspondence, improved its examiner training, and expanded taxpayer outreach, certain aspects of the recertification process continue to cause problems for taxpayers. Since the inception of the EIC Recertification Program in 1998, IRS has taken steps to improve some of the letters and forms it uses to correspond with taxpayers about the program. However, two standard forms that IRS uses in corresponding with taxpayers as part of the recertification process can lead to unnecessary taxpayer burden. IRS asks taxpayers to submit certain information as part of the process that can be difficult for some EIC claimants to obtain or is inconsistent with what many examiners consider acceptable."

A letter report issued by the Government Accountability Office with an abstract that begins "In accordance with the President's Management Agenda, the Office of Management and Budget (OMB) has sponsored initiatives to promote electronic government--the use of information technology, such as Web-based Internet applications, to enhance government services. Generally, these "e-gov" initiatives do not have direct appropriations but depend on a variety of funding sources, including monetary contributions from participating agencies. GAO was asked to review the funding of e-gov initiatives that relied on such contributions: specifically, to determine, for fiscal years 2003 and 2004, whether agencies made contributions in the amounts planned and to determine the timing of these contributions."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of Energy's (DOE) merit review practices, focusing on: (1) what procedures DOE has established for performing merit reviews; and (2) whether DOE could document that it has followed the merit review procedures it has established."

A letter report issued by the General Accounting Office with an abstract that begins "U.S. officials are interested in transferring some government social welfare functions to nongovernmental organizations (NGOs). One area is in the delivery of foreign assistance to developing countries and countries transitioning from communism to market-oriented democracy. Many NGOs active in international development have years of experience working overseas and have received millions of dollars in funds from private sources as well as the U.S. government. USAID directed $4 billion of its $7.2 billion assistance funding to NGOs in fiscal year 2000. However, the amount of funding provided by specific types of assistance is unknown, because USAID lacks comprehensive and reliable data. USAID uses various types of contracts, grants, and cooperative agreements to provide assistance through NGOs. This range of funding mechanisms allows USAID flexibility to draw on the strengths and expertise of a large community of experienced NGOs. The different mechanisms have advantages and disadvantages in terms of cost, time, selection of potential implementers, and USAID's authority to oversee assistance activities. Compared with USAID, official donors provide more of their funding to foreign governments and private donors and spend more of their funding on unsolicited proposals. USAID …

Correspondence issued by the Government Accountability Office with an abstract that begins "Meeting the nation's mobility needs requires constructing, improving, and repairing roads and bridges. However, these actions can have serious environmental impacts, such as harming water quality and wildlife and their habitats. The federal government's policy is to carry out federally funded highway projects in an environmentally responsible manner, as directed by the National Environmental Policy Act of 1969 (NEPA) and other environmental and natural resource protection laws. The environmental review of projects, as required by the act, involves identifying and assessing environmental impacts; evaluating alternatives; seeking input, and in some cases approvals, from federal and state agencies responsible for natural resources, environmental protection, and historic preservation (referred to hereafter as resource agencies); and obtaining approval from the Federal Highway Administration (FHWA). These reviews provide important environmental protections, yet it is generally agreed that it often takes too long to complete the most complex highway projects and the environmental review is the most time-consuming aspect. In 2005, the Safe, Accountable, Flexible, and Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) made a number of changes to the planning and environmental review processes required of state and local transportation …

A letter report issued by the Government Accountability Office with an abstract that begins "Hospitals submit data in electronic form on a series of quality measures to the Centers for Medicare & Medicaid Services (CMS) and receive scores on their performance. Increasingly, the clinical information from which hospitals derive the quality data for CMS is stored in information technology (IT) systems. GAO was asked to examine (1) hospital processes to collect and submit quality data, (2) the extent to which IT facilitates hospitals' collection and submission of quality data, and (3) whether CMS has taken steps to promote the use of IT systems to facilitate the collection and submission of hospital quality data. GAO addressed these issues by conducting case studies of eight hospitals with varying levels of IT development and interviewing relevant officials at CMS and the Department of Health and Human Services (HHS)."

Testimony issued by the General Accounting Office with an abstract that begins "GAO discussed the Department of Housing and Urban Development's (HUD) fiscal year 2002 budget request. Because HUD's 2002 budget request was released only two weeks before this testimony, GAO could only offer a general discussion of the budget's policy policy implications and program trade-offs. GAO found that, in recent years, HUD has had significant unexpended balances, making it difficult for Congress to assess the Department's need for new appropriations. Without accurate and timely information on the nature, the amount, and the availability of HUD's unexpended balances, decision-makers cannot fully and fairly evaluate HUD's funding needs. HUD has begun several short-term efforts to identify, quantify, and recapture some unexpended balances and has, in fact, recaptured about $3 billion each year between fiscal years 1998 and 2000. In spite of these efforts, HUD has not yet integrated the processes needed to routinely and accurately account for unexpended balances into its ongoing financial, program, and budget management. As a result, HUD lacks the information it needs to (1) determine with certainty how much of the unexpended balances should be recaptured and (2) clearly factor these funds into its budget requests."

A letter report issued by the General Accounting Office with an abstract that begins "Given the magnitude of its reported spending on information technology (IT) services--more than $6.2 billion in fiscal year 2001--it is critical that the Department of Defense (DOD) adopt effective practices for acquiring IT services. GAO researched leading commercial practices for the outsourcing of IT services, and, in November 2001, published a framework consisting of seven phases that span the full range of activities that are performed during the outsourcing of those services (this is an acquisition in which a client organization transfers responsibility for performing services to an external provider). GAO was asked to determine (1) the extent to which selected DOD projects for outsourcing IT services use leading commercial practices as specified in GAO's framework and (2) whether DOD is sharing lessons learned from its IT outsourcing projects across the department."

A letter report issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service (IRS) does various compliance checks to ensure the accuracy of information reported on taxpayers' returns. In recent years, the audit rate--the proportion of tax returns that IRS audits each year--has drawn attention because of a long-term decline in audit rates and the differences in audit rates for lower and higher income individuals. This report (1) describes the changes in audit rates for individual income tax returns overall and for categories, such as major sources (i.e., nonbusiness versus business) and levels of income for fiscal years 1996 through 2000; (2) discusses IRS' reasons and related data explaining the changes in audit rates; and (3) describes what is known about the effects of changes in the audit rates on tax compliance. In comparing fiscal years 1996 and 2000, GAO found that the overall tax audit rate of individuals declined about 70 percent. These rates declined regardless of the individual taxpayer's income level. IRS cited the following three reasons for the decline in audit rates for fiscal years 1996 to 2000: (1) the number of IRS auditors for individual returns declined by more than half …

A letter report issued by the Government Accountability Office with an abstract that begins "Because of concerns about changes in Earth's climate due to greenhouse gas emissions and the potential economic and environmental consequences of these changes, GAO (1) inventoried greenhouse gas emissions generated by legislative branch operations in fiscal year 2006, as well as identified trends in emissions starting from a base year of the average annual amount emitted in fiscal years 1998 through 2001, and (2) identified a strategy for reducing emissions. To perform this work, GAO followed the Greenhouse Gas Protocol and additional guidance from the Environmental Protection Agency, using data provided by officials responsible for legislative branch operations and the General Services Administration."

Testimony issued by the General Accounting Office with an abstract that begins "Gasoline prices in West Coast states are frequently among the highest in the nation and these states tend to see longer periods of high prices compared with other parts of the country, the West Coast gasoline market is characterized by a tight balance between supply and demand, and isolation from other U.S. gasoline markets. Both of these situations cause rapid price increases in reaction to supply disruptions. GAO's comparisons of gasoline prices in California, Oregon, and Washington found that individual markets in the three states are closely linked and are essentially part of a single market for gasoline on the West Coast. Gasoline prices for cities in these states generally followed similar patterns with respect to price increases and decreases. As a result, any event that a significantly changed prices in one state could affect gasoline prices in other West Coast states. Although California, Oregon, and Washington are essentially part of the same West Coast market, each state has attributes that tend to increase its respective gasoline prices. Moreover, within any given state, local market conditions may cause prices to vary considerably. GAO's analysis found that lifting the …

Testimony issued by the General Accounting Office with an abstract that begins "The terrorist attacks of September 11 have heightened concerns about the physical security of federal buildings and the need to protect those who work in and visit these facilities. These concerns have been underscored by reports of long-standing vulnerabilities, including weak controls over building access. There are several commercially available security technologies that can be deployed, ranging from turnstiles, to smart cards, to biometric systems. Although many of these technologies can provide highly effective technical controls, the overall security of a federal building will depend on robust risk management processes and implementing the three integral concepts of a holistic security process: protection, detection, and reaction."

A letter report issued by the Government Accountability Office with an abstract that begins "Disputes between policyholders and insurers after the 2005 hurricanes highlight the challenges of determining the cause and extent of damages when properties are subject to both high winds and flooding. Additionally, insurers want to reduce their exposure in high-risk areas, and state wind insurance programs have grown significantly. H.R. 3121, the Flood Insurance Reform and Modernization Act of 2007, would create a combined federal insurance program with coverage for both wind and flood damage. GAO was asked to evaluate this potential program in terms of (1) what would be required to implement it; (2) the steps the Federal Emergency Management Agency (FEMA) would need to take to determine premium rates that reflect all future costs; and (3) how it could affect policyholders, insurance market participants, and the federal government. To address these questions, GAO analyzed state and federal programs, examined studies of coastal wind insurance issues, and interviewed federal and state regulatory officials as well as industry participants and analysts. FEMA and the National Association of Insurance Commissioners generally agreed with GAO's report findings. FEMA emphasized the challenges it would face in addressing several key issues. …

A chapter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on Soviet-designed nuclear power reactors, focusing on: (1) how much money has been spent by the United States and other countries for assistance to improve the safety of Soviet-designed nuclear power reactors--and the types of assistance being provided--as well as planned U.S. expenditures; (2) experts' views on the impact of the assistance; (3) the status of efforts to close high-risk Soviet-designed reactors; and (4) the management of the Department of Energy's (DOE) and the Nuclear Regulatory Commission's (NRC) safety assistance activities."

Testimony issued by the Government Accountability Office with an abstract that begins "Perchlorate has been used for decades by the Department of Defense, the National Aeronautics and Space Administration, and the defense industry in manufacturing, testing, and firing missiles and rockets. Other uses include fireworks, fertilizers, and explosives. Perchlorate is readily dissolved and transported in water and has been found in groundwater, surface water, and soil across the country. Perchlorate emerged as a contaminant of concern because health studies have shown that it can affect the thyroid gland, which helps regulate the body's metabolism, and may cause developmental impairment in fetuses of pregnant women. In 2005, EPA set a reference dose of 24.5 parts per billion (ppb)--the exposure level not expected to cause adverse effect in humans. Today's testimony updates GAO's May 2005 report, Perchlorate: A System to Track Sampling and Cleanup Results is Needed, GAO-05-462. It summarizes GAO's (1) compilation of the extent of perchlorate contamination in the U.S. and (2) review of peer-reviewed studies about perchlorate's health risks. GAO's 2005 report recommended that EPA work to track and monitor perchlorate detections and cleanup efforts. In December 2006, EPA reiterated its disagreement with this recommendation. GAO continues to believe …

Testimony issued by the Government Accountability Office with an abstract that begins "The United States, along with coalition partners and various international organizations, has undertaken a challenging and costly effort to stabilize and rebuild Iraq following multiple wars and decades of neglect by the former regime. This enormous effort is taking place in an unstable security environment, concurrent with Iraqi efforts to transition to its first permanent government. In November 2005, the President issued the National Strategy for Victory in Iraq. According to the strategy, victory will be achieved when Iraq is peaceful, united, stable, secure, well integrated into the international community, and a full partner in the global war on terror. In this testimony, GAO discusses the key challenges that the United States, international community, and Iraq face in rebuilding and stabilizing Iraq. This statement is based on four reports GAO has issued to the Congress since July 2005 and recent trips to Iraq. Since July 2005, GAO issued reports on (1) the status of funding and reconstruction efforts in Iraq, the progress achieved, and challenges faced in rebuilding Iraq's infrastructure; (2) U.S. efforts in the water and sanitation sector; and (3) U.S. assistance for the January 2005 Iraqi …

A letter report issued by the General Accounting Office with an abstract that begins "Since 1996, federal land management agencies have collected over $900 million in recreation fees from the public under an experimental initiative called the Recreational Fee Demonstration Program. Under the trial program, the Congress authorized the four federal land management agencies, including the Forest Service, to charge fees to visitors and to retain the revenues for use in addition to other appropriated funds. The Congress originally authorized the program for 3 years and has extended it several times. As Congress considers whether to extend the program or to make it permanent, the Chairman of the Subcommittee on Forests and Forest Health asked GAO to address several questions about the Forest Service's administration of the program: (1) How are spending priorities determined for the revenues generated by the program? (2) How has the agency spent its fee demonstration program revenues? (3) What, if anything, is the agency doing to measure the impact of the recreation fee revenues on reducing the agency's deferred maintenance backlog? (4) How does the agency account for its fee demonstration program revenues?"