Guidance issued by the Government Accountability Office with an abstract that begins "This publication supersedes GAO-08-81G, Audit Manual: Volume 1, Exposure Draft, October 2007. The U.S. Government Accountability Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."

A letter report issued by the Government Accountability Office with an abstract that begins "As a group, Asian American and Pacific Islanders represent about 5 percent of the U.S. population and hold about 8 percent of the college degrees. To better understand the educational attainment and average incomes of the subgroups that comprise this population, the Committee asked: 1) What are Asian American and Pacific Islander subgroups' educational attainment and household income levels? (2) What challenges, if any, Asian American and Pacific Islander students face in pursuing and completing their post-secondary education? and (3) What federal and institutional resources do institutions with large Asian American and Pacific Islander student enrollment use to address the particular needs of these students? GAO analyzed data from the U.S. Census Bureau and the U.S. Department of Education (Education) and spoke with officials and Asian American and Pacific Islander students at eight postsecondary institutions."

A letter report issued by the Government Accountability Office with an abstract that begins "During the Cold War, the Department of Energy (DOE) produced nuclear materials for nuclear weapons at its Savannah River Site (SRS) by dissolving highly radioactive spent nuclear fuel from reactors in a facility known as H-Canyon. DOE planned to end H-Canyon operations in 2007 but now plans to continue H-Canyon operations until 2019 to process additional nuclear material. GAO was asked to (1) identify the types of nuclear materials DOE will process using H-Canyon and its associated costs of operation, (2) determine whether SRS's radioactive waste storage tanks and associated nuclear waste facilities are capable of handling the additional waste generated by H-Canyon, and (3) describe H-Canyon's compliance with safety and environmental requirements. To conduct its work, GAO reviewed DOE's plans to process nuclear material using H-Canyon and visited SRS to observe the canyon and associated radioactive waste treatment facilities."

A letter report issued by the Government Accountability Office with an abstract that begins "The majority of the Department of Veterans Affairs (VA) education payments were made to a small percentage of schools receiving VA funding in fiscal year 2011, primarily through the Post-9/11 GI Bill. About 5 percent of schools (654 schools) received more than $3.8 billion in aggregate VA education payments used for tuition and fees in fiscal year 2011, over 60 percent of such funding. These 654 "highly VA-funded schools" each received at least $2 million (and as much as $113 million) in Post-9/11 GI Bill tuition and fee payments from fiscal year 2010 through fiscal year 2011 and enrolled more total students on average than other schools. Almost half of tuition and fee payments for all VA education programs were used at public schools. However, the breakdown of Post-9/11 GI Bill payments differed somewhat, with for-profit and public schools receiving about the same proportion of Post-9/11 GI Bill tuition and fee payments."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO identified four methods the Federal Transit Administration (FTA), within the U.S. Department of Transportation, uses to assure that recipients of federal transit funding comply with civil rights requirements: 1) requiring recipients to self-certify that they assure compliance with applicable civil rights requirements; 2) issuing guidance to inform recipients of their responsibilities; 3) administering a complaints process; and 4) conducting oversight reviews of funding recipients' compliance with laws and requirements. GAO found that FTA's policies and procedures for processing civil rights complaints incorporate nine key federal practices based on an analysis of U.S. Department of Justice guidance: 1) ensure a timely complaint process; 2) provide a complaint process that is accessible to the public; 3) acknowledge receipt of complaint to complainant; 4) document complaint allegations to be resolved; 5) document the results of any complaint investigations; 6) use informal method to resolve complaints when possible; 7) provide a formal or an informal appeals process for the results of complaints investigations; 8) after a complaint investigation is completed, monitor the recipient based on the issues involved in the complaint; and 9) oversee an effective program of compliance reviews for …

Testimony issued by the Government Accountability Office with an abstract that begins "GAO found that the Navy has made progress in addressing some of the early design and construction problems on the LCS 1 and LCS 2 seaframes, and quality defects and unit costs are declining, now that the seaframes are in steady production. Based on projected learning curves, shipyard performance can be expected to continue to improve over time. This expected progress could, however, be disrupted, as the Navy is considering potentially significant seaframe design changes. For example, the Navy is currently studying changes to increase the commonality of systems and equipment between the two ship variants, primarily with regard to the ships' combat management systems, and add new capabilities. In addition, the Navy still has outstanding gaps in its knowledge about how the unique designs of the two variants will perform in certain conditions. The lead ship of the Freedom class is currently on an extended deployment to Southeast Asia, and the Navy views this as an important opportunity to demonstrate some of the ship's capabilities and allow the crew to obtain first-hand experience with operations. Yet, developmental testing of the seaframes is ongoing, and neither variant has …

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government owns facilities that are underutilized in locations where it also leases space. In some cases, space within these government-owned properties could be occupied by other government agencies. This is particularly true for the U.S. Postal Service (USPS), for which declining mail volume and operational changes have freed space in many facilities. However, this potential for collocation of federal agencies is affected by such factors as the size, location, and condition of the available space."

A letter report issued by the Government Accountability Office with an abstract that begins "Voluntary agencies consider various factors when determining where refugees will be placed, but few agencies we visited consulted relevant local stakeholders, which posed challenges for service providers. When deciding how many refugees to place in each community, some voluntary agencies prioritize local agency capacity, such as staffing levels, while others emphasize community capacity, such as housing availability. Although the Immigration and Nationality Act states that it is the intent of Congress for voluntary agencies to work closely with state and local stakeholders when making these decisions, the Department of State's Bureau of Population, Refugees, and Migration (PRM) offers limited guidance on how this should occur. Some communities GAO visited had developed formal processes for obtaining stakeholder input after receiving an overwhelming number of refugees, but most had not, which made it difficult for health care providers and school systems to prepare for and properly serve refugees."

Testimony issued by the Government Accountability Office with an abstract that begins "Our March 2012 review found that the CMS Office of the Actuary’s (OACT) estimated cost of the demonstration exceeds $8 billion over 10 years. About $5.34 billion of this estimate is attributed to quality bonus payments more generous than those prescribed in PPACA, specifically to (1) higher bonuses for 4-star and 5-star plans, (2) new bonuses for 3-star and 3.5-star plans, (3) applying bonuses to plans’ entire benchmarks during the phase-in of PPACA’s new payment methodology, and (4) allowing plans’ benchmarks to exceed their pre-PPACA levels. Most of the remaining projected demonstration spending stems from higher MA enrollment because the bonuses enable MA plans to offer beneficiaries more benefits or lower premiums. Taken together, the expanded bonuses and higher enrollment mainly benefit average-performing plans—those receiving 3 and 3.5-star ratings. Also, while a reduction in MA payments was projected to occur as a result of PPACA’s payment reforms, OACT estimated that the demonstration would offset more than one-third of these payment reductions projected for 2012 through 2014."

Testimony issued by the Government Accountability Office with an abstract that begins "In light of GAO's past three testimonies and two reports on problems with controls over excess DOD property, GAO was asked to perform follow-up investigations to determine if (1) unauthorized parties could obtain sensitive excess military equipment that requires demilitarization (destruction) when no longer needed by DOD and (2) system and process improvements are adequate to prevent sales of new, unused excess items that DOD continues to buy or that are in demand by the military services."

A letter report issued by the General Accounting Office with an abstract that begins "About 7,000 Peace Corps volunteers now serve in 70 countries, often living in areas with limited access to reliable communications, police, or medical services. Moreover, as Americans, they may be viewed as relatively wealthy and hence good targets for criminal activity. The Peace Corps has reported rising numbers of assaults against its volunteers since it began collecting data in 1990. However, the Peace Corps' record is mixed when it comes to developing safe and secure housing and worksites for volunteers, monitoring volunteers and responding to security concerns or criminal incidents, and preparing for emergencies. To reduce risks to its volunteers, the Peace Corps has adopted policies that address monitoring and disseminating information on the security environment; volunteer training; development of safe and secure housing and work sites for volunteers; monitoring volunteers and responding to incidents and concerns; and planning for emergencies, such as evacuations. Volunteer surveys and GAO visits to five overseas ports indicate that volunteers are generally satisfied with agency training programs and other efforts designed to emphasize safety and security awareness. The agency is not certain, but officials have stated that efforts to improve …

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Army's acquisition of Category 2 weapons systems."

A letter report issued by the Government Accountability Office with an abstract that begins "The Environmental Protection Agency (EPA) operates 37 laboratories to provide the scientific foundation for its mission. Over the past 20 years, independent evaluations have identified problems with the laboratories' operations and management and called for improved planning, coordination, and leadership, as well as consolidation of laboratories. In its 2012 budget, EPA requested $2 million for another independent study of its laboratories. GAO was asked to examine the extent to which EPA (1) has addressed the findings of prior independent evaluations; (2) uses an agencywide, coordinated approach to manage its laboratory infrastructure and whether its new study will achieve stated cost savings and laboratory improvement goals; and (3) uses a comprehensive planning process to manage its laboratory workforce. GAO reviewed agency documents and independent evaluations, visited EPA laboratories, interviewed agency officials, and examined agency databases."

A letter report issued by the Government Accountability Office with an abstract that begins "According to the U.S. Strategic Command, the Department of Defense (DOD) is in the midst of a global cyberspace crisis as foreign nation states and other actors, such as hackers, criminals, terrorists, and activists exploit DOD and other U.S. government computer networks to further a variety of national, ideological, and personal objectives. This report identifies (1) how DOD is organized to address cybersecurity threats; and assesses the extent to which DOD has (2) developed joint doctrine that addresses cyberspace operations; (3) assigned command and control responsibilities; and (4) identified and taken actions to mitigate any key capability gaps involving cyberspace operations. It is an unclassified version of a previously issued classified report. GAO analyzed policies, doctrine, lessons learned, and studies from throughout DOD, commands, and the services involved with DOD's computer network operations and interviewed officials from a wide range of DOD organizations.."

A letter report issued by the Government Accountability Office with an abstract that begins "Brand USA's global campaign promotes travel to all 50 states through various television, print, billboard, Internet, and social media advertising activities, and its targeted campaigns conduct similar promotions in selected countries. To select countries for targeted campaigns, Brand USA uses several criteria, including volume of visitors and tourism revenue from the country. Brand USA launched targeted campaigns in 2012 in Canada, Japan, and the United Kingdom during each country's peak travel-planning periods, and it plans to launch targeted campaigns in these and additional countries in 2013. Brand USA contracts with overseas firms to plan and coordinate marketing activities in targeted countries. In addition, partners help Brand USA promote travel to specific U.S. destinations and establish a campaign presence outside targeted countries."

A letter report issued by the Government Accountability Office with an abstract that begins "The Millennium Challenge Corporation (MCC) was established in 2004 to help developing countries reduce poverty and stimulate economic growth through multiyear compact agreements. As of June 2011, MCC had signed compacts with 23 countries totaling approximately $8.2 billion in assistance. MCC asks countries to develop compacts with a focus on results and effective monitoring and evaluation. MCC sets targets, which may be revised, to measure the compact results. In late 2010, the Cape Verde and Honduras compacts reached the end of the 5-year implementation period. This report, prepared in response to a congressional mandate to review compact results, examines the extent to which MCC has (1) achieved performance targets and sustainability for projects in Cape Verde and Honduras and (2) assessed progress toward the goal of income growth and poverty reduction. GAO analyzed MCC documents and interviewed MCC officials and stakeholders in Washington, D.C., Cape Verde, and Honduras."

Correspondence issued by the General Accounting Office with an abstract that begins "In April 2002, GAO testified on the major challenges facing the District of Columbia Public School system faces in modernizing and renovating the District's schools (see GAO-02-628T). The school system, with the assistance of the U.S. Army Corps of Engineers, has made considerable progress in making emergency repairs during the past few years. However, the school system now faces the more complex task of modernizing--either through renovation or through new construction--virtually every public school in the District of Columbia. As a result, the school system must adopt a modernization program that will cost significantly more and take longer to accomplish than originally projected. In addition, the school system faces the challenge of ensuring that sufficient funds are budgeted for asbestos management activities."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Real Estate Assessment Center's (REAC) new physical inspection system for the Department of Housing and Urban Development's (HUD) public and multifamily housing properties, focusing on whether: (1) REAC's inspection system represents an improvement over HUD's prior inspection systems; and (2) REAC's inspections are reliable."

A letter report issued by the Government Accountability Office with an abstract that begins "Through the New Starts program, the Federal Transit Administration (FTA) evaluates and recommends new fixed guideway transit projects for funding using the evaluation criteria identified in law. In August 2007, FTA issued a Notice of Proposed Rulemaking (NPRM), in part, to incorporate certain provisions within the Safe, Accountable, Flexible, Efficient, Transportation Equity Act: A Legacy for Users (SAFETEA-LU) into the evaluation process. SAFETEA-LU requires GAO to annually review FTA's New Starts process. This report discusses (1) the information captured by New Starts project justification criteria, (2) challenges FTA faces as it works to improve the New Starts program, and (3) options for evaluating New Starts projects. To address these objectives, GAO reviewed statutes, FTA guidance and regulations governing the New Starts program, and interviewed experts, project sponsors, and Department of Transportation (DOT) officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The Space Shuttle Program is currently supported by over 1,500 active suppliers, some of whom are the only known or certified source of a particular material, part or service. The retirement of the Shuttle and transition to planned exploration activities, as called for in the President's Vision for Space Exploration, creates the need for NASA to begin making decisions today about its supplier base needs for the future. GAO was asked to (1) describe NASA's plans and processes for managing its supplier base through the Shuttle's retirement and the transition to the Constellation's exploration activities; (2) address factors that could impact the effectiveness of those plans and processes; and (3) identify any other issues that NASA will likely encounter as the agency transitions to and implements the Constellation Program."

A letter report issued by the Government Accountability Office with an abstract that begins "The School Improvement Grants (SIG) program, which was created in 2002, funds reforms in the country's lowest-performing schools with the goal of improving student outcomes, such as standardized test scores and graduation rates. Congress greatly increased SIG program funding from $125 million available in fiscal year 2007--the first year the program was funded--to $3.5 billion in fiscal year 2009 for the 2010-11 school year. Three billion dollars of this amount was provided by the American Recovery and Reinvestment Act of 2009 (Recovery Act). In addition, $546 million was appropriated in both fiscal years 2009 and 2010, and $535 million was appropriated in fiscal year 2011. These funds were provided to states by formula after the Department of Education (Education) approved state SIG grant applications. The funding increases provided by the Recovery Act spurred Education to make substantive changes to the SIG program. For example, the persistently lowest-achieving schools receiving SIG funding must now implement one of four intervention models, each with specific requirements for reform interventions, such as replacing principals or turning over school management to a charter organization or other outside organization. Also, after states …

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. agencies and implementing partners participate in various programs with the Palestine Investment Fund (PIF) or PIF-owned entities that include home mortgage financing, loan guarantees, and educational initiatives. First, the Overseas Private Investment Corporation (OPIC) along with PIF and other entities have committed to lend $485 million to the Affordable Mortgage and Loan Company (AMAL) to support mortgages for low- and medium-income borrowers in the West Bank. OPIC has committed to lend about $313 million; PIF has committed about $72 million, and two banks account for the balance of the committed lending. However, as of April 2013, OPIC and PIF had not yet disbursed any funds. Second, OPIC and PIF are co-guarantors in a Loan Guarantee Facility (LGF) program in the West Bank, guaranteeing up to $110 million and $50 million in loans, respectively, to nine regional banks to support lending to small- and medium-sized enterprises. Third, USAID officials stated that, in 2009, USAID provided a U.S. implementing partner $2.1 million for technical assistance and training to enhance the lending practices of participating banks in support of the LGF. Finally, according to USAID, it provided about …

A letter report issued by the Government Accountability Office with an abstract that begins "The four countries GAO analyzed--Canada, Germany, Japan, and South Korea--offer a varied mix of programs to support their manufacturing sectors. For example, Canada is shifting emphasis from its primary research and development (R&D) tax credit toward direct support to manufacturers to encourage innovation, particularly small- and medium-sized enterprises (SMEs). Germany has established applied institutes and clusters of researchers and manufacturers to conduct R&D in priority areas, as well as a national dual training system that combines classroom study with workplace training, and develops national vocational skills standards and credentials in 350 occupations. Japan has implemented science and technology programs--with a major focus on alternative energy projects--as part of a comprehensive manufacturing strategy. South Korea has substantially expanded investments in R&D, including the development of a network of technoparks--regional innovation centers that provide R&D facilities, business incubation, and education and production assistance to industry."

A letter report issued by the Government Accountability Office with an abstract that begins "The Capital Master Plan (CMP) has made progress, but may not deliver the project’s original scope, faces risks meeting its scheduled completion date, and is projected to be about $430 million over budget as of February 2012. Regarding the project’s scope, the CMP office may not renovate the Library and South Annex—two of the five buildings in its original scope—due to the lack of a workable design solution to address security concerns. Related to schedule, the CMP office expects to complete the CMP in 2014, but reports that previous schedule delays have reduced its ability to respond to unforeseen events without affecting the project’s end date. According to the CMP office, the project’s approximately $430 million in projected cost overruns are due to a number of factors, including about $266 million in direct project costs and over $164 million from scope additions authorized without a corresponding increase in budget by the United Nations (UN) General Assembly. The CMP office has proposed financing options that could address a portion of these cost overruns. However, even if approved, an additional member assessment may be needed. One option for …