Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the progress being made in addressing the year 2000 computing challenge, focusing on: (1) the federal government's progress and the challenges that remain in correcting its systems; (2) state and local government year 2000 issues; and (3) the readiness of key public infrastructure."

Testimony issued by the Government Accountability Office with an abstract that begins "Over the past decade, the per capita consumption of bottled water in the United States has more than doubled--from 13.4 gallons per person in 1997 to 29.3 gallons per person in 2007. With this increase have come several concerns, raised by public interest groups in recent years, over bottled water's quality and safety. For example, water quality testing conducted by some of these groups, and others, has shown that bottled water does not necessarily have lower levels of contamination than tap water. Furthermore, bottled water's potential environmental impact has also come under scrutiny. Several organizations have raised concerns about a low recycling rate for plastic water bottles, the amount of energy used to manufacture and transport the product, and the impact of groundwater extraction on local resources. This testimony is based on our June 2009 report, which is being publicly released today and addresses three issues: (1) the extent to which federal and state authorities regulate the quality of bottled water to ensure its safety, (2) the extent to which federal and state authorities regulate the accuracy of labels or claims regarding the purity and source of bottled …

Testimony issued by the Government Accountability Office with an abstract that begins "Views on defense offsets range from beliefs that they are both positive and an unavoidable part of doing business overseas to beliefs that they negatively affect the U.S. industrial base. Defense offsets are often viewed as the key to foreign sales and thus increased business on the prime contractor level. They can also result in reduced unit costs to the U.S. military because of the increased size of production runs. However, the use of a foreign supplier by a U.S. prime contractor as a result of an offset may lead to decreased business opportunities for U.S. suppliers. Additionally, U.S. prime contractors may develop long-term relationships with foreign suppliers, which may lead to the transfer of capability from the U.S. defense industrial base. As a result of congressional concerns about emerging trends in defense offsets, GAO conducted a number of reviews and issued multiple reports. Because of GAO's work in this area, Congress asked us to provide our observations on offset issues. Specifically, GAO is providing observations on (1) what constitutes offsets and how they are used in defense trade, (2) how that use has changed over time, and …

A letter report issued by the General Accounting Office with an abstract that begins "The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 created the Temporary Assistance for Needy Families (TANF) block grants to states, which emphasizes work and responsibility over dependence on government benefits. GAO found that impairments are common among TANF recipients and their children, with 44 percent of TANF recipients reporting that they or their children had impairments, compared with 15 percent of the non-TANF population. Moreover, recipients with impairments were more likely to be white and over age 35 than those without impairments. GAO found that people with impairments who left TANF were less likely to be employed than leavers without impairments, but many leavers with impairments received Supplemental Security Income, a federal program providing cash assistance to low-income individuals who are aged, blind, or disabled."

Testimony issued by the Government Accountability Office with an abstract that begins "The Social Security Statement (the statement) is the federal government's main document for communicating with more than 150 million workers about their Social Security benefits. Provided annually, it serves as a key financial literacy tool that can educate the public about Social Security Administration (SSA) program benefits, aid in financial planning, and ensure that workers' earnings records are complete and accurate. The statement is also a key tool for communicating with the public about the long-term financial challenges the Social Security system faces. However, due to budget constraints, SSA chose to suspend mailings of the statement in March 2011. GAO examined (1) the current status of the statement and (2) ways SSA plans to improve the usefulness of the statement. To address these issues, GAO interviewed SSA officials and reviewed agency documents and our prior work on the statement's understandability. GAO also provided a draft of this testimony to SSA for review and comment."

Testimony issued by the Government Accountability Office with an abstract that begins "GAO is required to annually audit the consolidated financial statements of the U.S. government. Proper accounting and reporting practices are essential in the public sector. The U.S. government is the largest, most diverse, most complex, and arguably the most important entity on earth today. Its services--homeland security, national defense, Social Security, mail delivery, and food inspection, to name a few--directly affect the well-being of almost every American. But sound decisions on the future direction of vital federal government programs and policies are made more difficult without timely, accurate, and useful financial and performance information. Until the problems discussed in GAO's audit report on the U.S. government's consolidated financial statements are adequately addressed, they will continue to (1) hamper the federal government's ability to accurately report a significant portion of its assets, liabilities, and costs; (2) affect the federal government's ability to accurately measure the full cost as well as the financial and nonfinancial performance of certain programs while effectively managing related operations; and (3) significantly impair the federal government's ability to adequately safeguard certain significant assets and properly record various transactions."

Testimony issued by the Government Accountability Office with an abstract that begins "The Homeland Security Act of 2002 brought together 22 agencies to create a new cabinet-level department focusing on reducing U.S. vulnerability to terrorist attacks, and minimizing damages and assisting in recovery from attacks that do occur. GAO has previously reported on the Department of Homeland Security's (DHS) financial management challenges and key elements necessary for reform. DHS continues to be faced with significant financial management challenges, including addressing existing internal control weaknesses and integrating redundant inherited financial management systems. Additionally, DHS is the largest entity in the federal government that is not subject to the Chief Financial Officers (CFO) Act of 1990 or the Federal Financial Management Improvement Act (FFMIA) of 1996. In light of these conditions, Congress asked GAO to testify on the financial management challenges facing DHS."

Other written product issued by the Government Accountability Office with an abstract that begins "This supplementary report to GAO-09-829 provides individual state appendixes for 16 states and the District of Columbia for GAO's work on the second of its bimonthly reviews of the American Recovery and Reinvestment Act (Recovery Act). GAO's work focused on nine federal programs that are estimated to account for approximately 87 percent of federal Recovery Act outlays in fiscal year 2009 for programs administered by states and localities."

Testimony issued by the General Accounting Office with an abstract that begins "GAO, the Department of the Interior, and others have reported on the National Park Service's efforts to develop an effective maintenance management process that would, among other things, enable the agency to accurately and reliably estimate the amount of deferred maintenance on its assets. Over the years, the agency's estimates of the amount of its deferred maintenance have varied widely--sometimes by billions of dollars. Currently, the agency estimates that its deferred maintenance backlog is over $5 billion. In April 2002, GAO reported on the status of efforts to develop better deferred maintenance data. (National Park Service: Status of Efforts to Develop Better Deferred Maintenance Data)(Apr. 12, 2002, GAO-02-568R) This testimony presents the results of GAO's April report and updates the progress the Park Service is making in implementing its new asset management process."

Other written product issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Environmental Protection Agency's (EPA) new rule on regional haze regulations. GAO noted that: (1) the rule calls for states to establish goals and emission reduction strategies for improving visibility in all 156 mandatory Class I national parks and wilderness areas; (2) specific provisions are included in the rule allowing nine western states to implement the recommendations of the Grand Canyon Visibility Transport Commission within the framework of the national regional haze program; and (3) EPA complied with applicable requirements in promulgating the rule."

A chapter report issued by the General Accounting Office with an abstract that begins "The widespread drought conditions of 2002 focused attention on a critical national challenge: ensuring a sufficient freshwater supply to sustain quality of life and economic growth. States have primary responsibility for managing the allocation and use of water resources, but multiple federal agencies also play a role. For example, Interior's Bureau of Reclamation operates numerous water storage facilities, and the U.S. Geological Survey collects important surface and ground-water information. GAO was asked to determine the current conditions and future trends for U.S. water availability and use, the likelihood of shortages and their potential consequences, and states' views on how federal activities could better support state water management efforts to meet future demands. For this review, GAO conducted a web-based survey of water managers in the 50 states and received responses from 47 states; California, Michigan, and New Mexico did not participate."

Testimony issued by the Government Accountability Office with an abstract that begins "GAO annually audits the consolidated financial statements of the U.S. government (CFS). The Congress and the President need reliable, useful, and timely financial and performance information to make sound decisions and conduct effective oversight of federal government programs and policies. Except for the 2008 and 2007 Statements of Social Insurance, GAO has been unable to provide assurance on the reliability of the CFS due primarily to inadequate systems and lack of sufficient, reliable evidence to support certain material information in the CFS. Unless these weaknesses are adequately addressed, they will, among other things, (1) hamper the federal government's ability to reliably report a significant portion of its assets, liabilities, costs, and other related information; and (2) affect the federal government's ability to reliably measure the full cost as well as the financial and nonfinancial performance of certain programs and activities. This testimony presents the results of GAO's audit of the CFS for fiscal year 2008 and discusses federal financial management challenges and the long-term fiscal outloo"

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO examined the Department of Defense's (DOD) management and oversight of its animal research programs, focusing on the extent projects funded or performed by DOD utilizing animals: (1) were directed toward military objectives; (2) unnecessarily duplicated other research; and (3) incorporated alternatives that reduced, replaced, or refined the use of animals."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on: (1) the status of competition in the subscription television market; (2) the extent to which ownership ties between cable companies and program suppliers may be affecting the development of competition; and (3) key factors that may influence the development of competition in the future."

Testimony issued by the Government Accountability Office with an abstract that begins "Telework has received significant attention in Congress and the executive branch and is an increasingly popular flexibility among federal employees. In July 2003 GAO reported on the use of telework in the federal government (GAO-03-679). Not only is telework an important flexibility from the perspective of employees, it has also become a critical management tool for coping with potential disruptions in the workplace, including terrorism. This statement highlights key practices GAO research identified as important to implementing successful telework initiatives. The statement then discusses efforts to coordinate and promote telework, and concludes with a review of OPM's May 2004 telework report."

Testimony issued by the General Accounting Office with an abstract that begins "The difficulties of managing, preserving, and providing access to the vast and rapidly growing volumes of electronic records produced by federal agencies present challenges to the National Archives and Records Administration (NARA), the nation's recordkeeper and archivist. Complex electronic records are being created in volumes that make them difficult to organize and keep accessible. These problems are compounded as computer hardware, application software, and even storage media become obsolete, as they may leave behind electronic records that can no longer be read. As a result, valuable government information may be lost. GAO was requested to testify, among other things, on NARA's recent actions to address the challenges of electronic records management, including its effort to address the problem of preserving electronic records by acquiring an advanced Electronic Records Archive (ERA)."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony is based on our review of schedules and financial reports for the CVC project and related records maintained by AOC and its construction management contractor, Gilbane Building Company; our observations on the progress of work at the CVC construction site; and our discussions with the CVC team (AOC and its major CVC contractors) and AOC's Chief Fire Marshal. We also reviewed AOC's construction management contractor's periodic schedule assessments."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Air Force's budget formulation process for its flying hour program for fiscal years (FY) 1997 through 1999, focusing on: (1) the extent to which the Air Force has flown the hours requested in its budget; (2) the process that the Air Force uses to determine flying hour requirements; (3) how the requirements and specific cost factors are used to develop the budget estimate for the flying hour program; and (4) program funding and obligations incurred in FY 1997 and FY 1998 and the reasons for the differences."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on households collecting Food Stamp benefits for persons disqualified for intentional program violations, focusing on: (1) how many individuals were included as members of food stamp households in four states while disqualified from the program in calendar year 1997 and estimated the value of the benefits that were improperly issued to those households; and (2) why these individuals were improperly included in households and what actions the Department of Agriculture (USDA) and state agencies could take to detect and prevent disqualified participation."

Testimony issued by the Government Accountability Office with an abstract that begins "GAO discussed its perspective on the process for establishing accounting standards for private-sector entities and then, more specifically, the current proposals for accounting for stock options. We recognize that accounting for stock options is a complex and controversial issue on which reasonable people can and do disagree. As a result, in light of the Financial Accounting Standards Board's (FASB) current proposed standard for accounting for stock options and other share-based compensation, there has been a renewed interest for the Congress to possibly legislate accounting rules for stock options. FASB is a non-governmental organization empowered to establish financial accounting and reporting standards for private-sector entities. Although this function legally resides with the Securities and Exchange Commission (SEC) for public companies as part of its mandate to administer and enforce the provisions of the federal securities laws, the SEC has traditionally relied on FASB since 1973 to fulfill this function. The U.S. capital markets depend on a system of continuously improving financial information about the underlying economic activities of companies. This information is fostered and framed by independently established financial accounting and reporting standards, collectively referred to as generally accepted …

Testimony issued by the Government Accountability Office with an abstract that begins "To accomplish its mission of protecting about 9,000 federal facilities, the Federal Protective Service (FPS) currently has a budget of about $1 billion, about 1,200 full time employees, and about 13,000 contract security guards. This testimony discusses GAO's preliminary findings on (1) the extent to which FPS ensures that its guards have the required training and certifications before being deployed to a federal facility, (2) the extent to which FPS ensures that its guards comply with their assigned responsibilities (post orders) once they are deployed at federal facilities, and (3) security vulnerabilities GAO recently identified related to FPS's guard program. To address these objectives, GAO conducted site visits at 6 of FPS's 11 regions, interviewed numerous FPS officials, guards, contractors, and analyzed FPS's policies and data. GAO also conducted covert testing at 10 judgmentally selected level IV facilities in four cities. A level IV facility has over 450 employees and a high volume of public contact."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Air Force's C-17 logistics support plan, focusing on the: (1) C-17's core logistics capabilities; (2) cost effectiveness of the planned support strategy; and (3) Air Force's implementation of the plan under current law."

Testimony issued by the Government Accountability Office with an abstract that begins "Countries can take varying approaches to reducing greenhouse gas emissions. Since energy use is a significant source of greenhouse gas emissions, policies designed to increase energy efficiency or induce a switch to less greenhouse-gas-intensive fuels, such as from coal to natural gas, can reduce emissions in the short term. In the long term, however, major technology changes will be needed to establish a less carbon-intensive energy infrastructure. To that end, a U.S. policy to mitigate climate change may require facilities to achieve specified reductions or employ a market-based mechanism, such as establishing a price on emissions. Several bills to implement emissions pricing in the United States have been introduced in the 110th and 111th Congresses. These bills have included both cap-and-trade and carbon tax proposals. Some of the proposed legislation also include measures intended to limit potentially adverse impacts on the international competitiveness of domestic firms."

Testimony issued by the Government Accountability Office with an abstract that begins "GAO has previously reported on the Department of Defense's (DOD) financial management and business related problems and key elements necessary for successful reform. Although the underlying conditions remain fundamentally unchanged, DOD continues to be confronted with pervasive problems related to its systems, processes (including internal controls), and people (human capital). These problems impede DOD's ability to operate its numerous business operations in an efficient and effective manner. Congress asked GAO to provide its views on (1) the impact that long-standing financial management and related business process weaknesses continue to have on DOD, (2) the underlying causes of DOD business transformation challenges, and (3) DOD's business transformation efforts. In addition, GAO reiterates the key elements to successful reform: (1) an integrated business management transformation strategy, (2) sustained leadership and resource control, (3) clear lines of responsibility and accountability, (4) results-oriented performance measures, (5) appropriate incentives and consequences, (6) an enterprise architecture to guide reform efforts, and (7) effective monitoring and oversight."