Correspondence issued by the Government Accountability Office with an abstract that begins "Since 1983, the states of Maryland, Pennsylvania, and Virginia; the District of Columbia; the Chesapeake Bay Commission; and the Environmental Protection Agency (EPA) have partnered to protect and restore the deteriorated Chesapeake Bay ecosystem. The partners established the Chesapeake Bay Program (Bay Program) to manage and coordinate a variety of restoration activities and in their most recent agreement, Chesapeake 2000, which was signed in June 2000, they established 102 commitments for the Chesapeake Bay, which were organized under five broad restoration goals to be achieved by 2010. In October 2005, we issued a report in which we reviewed the management, coordination, and reporting mechanisms used by the Bay Program. Our review found that the Bay Program had (1) developed more than 100 measures of restoration but lacked an integrated approach for measuring the progress being made in restoring the bay, (2) reported on individual species and pollutants but lacked independent and credible mechanisms to report on overall bay health, and (3) developed numerous plans for accomplishing its restoration commitments but lacked a comprehensive strategy that could provide a roadmap for accomplishing the goals outlined in Chesapeake 2000, and …

Guidance issued by the Government Accountability Office with an abstract that begins "This publication supersedes GAO-07-313G, Financial Audit Manual: Volume Three, Exposure Draft, June 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 "The Department of Energy's (DOE) Hanford site in Washington State is one of the most contaminated nuclear waste sites in North America. The Columbia River flows through about 50 miles of the site. Radioactive and hazardous contamination from decades of producing nuclear materials for the nation's defense have migrated through the soil into the groundwater, which generally flows toward the river. In November 2005, GAO reported on the potential for the Hanford site to contaminate the Columbia River. To address continuing concerns, GAO reviewed the status of DOE's efforts to (1) understand the risk to the Columbia River from Hanford site contamination and to deploy effective technologies to address contamination near the river and (2) strengthen the management of its river protection program. To assess DOE's efforts, GAO reviewed numerous reports by DOE and others, and discussed the problem with federal and state regulators and DOE officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Case processing times under the Integrated Disability Evaluation System (IDES) have increased over time, and measures of servicemember satisfaction have shortcomings. Since 2008, annual average processing times for IDES cases have steadily climbed, while the percentage of cases meeting established timeliness goals declined. Average case processing times reached 394 and 420 days for active and reserve component members in fiscal year 2011--compared to goals of 295 and 305 days, respectively, and just 19 percent of active duty and 18 percent of guard or reserve servicemembers completed the process and received benefits within established goals. Of the four phases comprising IDES, the medical evaluation board phase increasingly fell short of timeliness goals, while the physical evaluation board phase, although meeting goals, was taking increasingly more time to complete. With respect to servicemember satisfaction with the IDES process, GAO found shortcomings in how these data are collected and reported, such as unduly limiting who is eligible to receive a survey and computing average satisfaction scores in a manner that may overstate them. Department of Defense (DOD) officials told GAO they are considering alternatives for gauging satisfaction with the …

Correspondence issued by the Government Accountability Office with an abstract that begins "While CRA should increase investor demand for LIHTCs, quantifying the extent of any effect of CRA on LIHTC equity contributions is difficult given data and methodological challenges. In part because of the qualitative nature of the CRA investment test, regulatory ratings cannot be systematically linked to banks' LIHTC investments. Although a bank's overall rating and the associated narrative of its CRA examination are publicly available, the performance evaluation report does not individually list qualified investments and how they were considered for that examination. Furthermore, quantifying potential bank demand for LIHTCs in specific geographic areas is complicated because not every bank assessment area is considered to the same degree in a CRA examination. Although one way to assess demand for LIHTCs is by examining how much equity investors are willing to contribute, the common LIHTC price measure--the ratio of investors' equity contribution to the total amount of LIHTCs in nominal dollars--is subject to misinterpretation. Specifically, an investor's equity contribution reflects the value of not just the LIHTCs, but also any other tax and regulatory benefits--such as higher CRA ratings--plus project risks. Such other tax benefits include deductions for depreciation …

A letter report issued by the Government Accountability Office with an abstract that begins "In 1998, CMS established the Special Focus Facility (SFF) Program as one way to address poor performance by nursing homes. The SFF methodology assigns points to deficiencies cited on standard surveys and complaint investigations, and to revisits conducted to ensure that deficiencies have been corrected. CMS uses its methodology periodically to identify candidates for the program--nursing homes with the 15 worst scores in each state--but the program is limited to 136 homes at any point in time because of resource constraints. In 2008, CMS introduced a Five-Star Quality Rating System that draws on the SFF methodology to rank homes from one to five stars. GAO assessed CMS's SFF methodology, applied it on a nationwide basis using statistical scoring thresholds, and adopted several refinements to the methodology. Using this approach, GAO determined (1) the number of most poorly performing homes nationwide, (2) how their performance compared to that of homes identified using the SFF methodology, and (3) the characteristics of such homes."

A letter report issued by the Government Accountability Office with an abstract that begins "Government functions and effective disaster response and management rely on the ability of national security and emergency preparedness (NS/EP) personnel to communicate. The Department of Homeland Security's (DHS) National Communications System (NCS), is responsible for ensuring continuity of NS/EP communications when network congestion or damage occurs. As requested, GAO assessed the (1) priority communication programs NCS provides, how it enlists subscribers, and to what extent NCS controls access to these programs; (2) challenges that can affect delivery of these programs; and (3) extent to which NCS plans for and evaluates its services. GAO reviewed NCS program documents, such as annual reports and access control procedures and data on program subscribers. GAO also interviewed officials from NCS and select state and local government entities. GAO compared NCS performance measures to federal best practices."

Correspondence issued by the Government Accountability Office with an abstract that begins "U.S. Customs and Border Protection (CBP) has taken actions to address the recommendations from GAO's December 2011 report on CBP officer training programs aimed at strengthening officer training; three of the four recommendations are closed, and CBP has actions underway to address the remaining open recommendation, as follows:"

A letter report issued by the Government Accountability Office with an abstract that begins "Under federal regulations, 401(k) participants may tap into their accrued retirement savings before retirement under certain circumstances, including hardship. This "leakage" from 401(k) accounts can result in a permanent loss of retirement savings. GAO was asked to analyze (1) the incidence, amount, and relative significance of the different forms of 401(k) leakage; (2) how plans inform participants about hardship withdrawal provisions, loan provisions, and options at job separation, including the short- and long-term costs of each; and (3) how various policies may affect the incidence of leakage. To address these matters, GAO analyzed federal and 401(k) industry data and interviewed federal officials, pension experts, and plan administrators responsi- ble for managing the majority of 401(k) participants and assets."

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Motor Carrier Safety Administration (FMCSA) has the primary federal responsibility for reducing crashes involving large trucks and buses. FMCSA uses its "SafeStat" tool to target carriers for reviews of their compliance with the agency's safety regulations based on their crash rates and safety violations. As requested, this study reports on (1) the extent to which FMCSA's policy for prioritizing compliance reviews targets carriers with a high risk of crashes, (2) how FMCSA ensures compliance reviews are thorough and consistent, and (3) the extent to which FMCSA follows up with carriers with serious safety violations. To complete this work, GAO reviewed FMCSA's regulations, policies, and safety data and contacted FMCSA officials in headquarters and nine field offices."

A letter report issued by the Government Accountability Office with an abstract that begins "Concerns over the Department of Homeland Security's (DHS) Federal Emergency Management Agency's (FEMA) provision of temporary housing assistance, including travel trailers at group sites, after the 2005 hurricanes led to the development of the National Disaster Housing Strategy. GAO was asked to assess (1) the challenges households faced in transitioning to permanent housing, (2) the extent to which FEMA measured its performance in closing and transitioning households in group sites, (3) the strategy's effectiveness in defining FEMA's roles and responsibilities for closing and transitioning households in group sites, and (4) the alternatives to travel trailers in group sites and how well the strategy assessed them. GAO reviewed the strategy and interviewed officials from FEMA, state agencies, and selected nonprofit and housing research groups."

Correspondence issued by the General Accounting Office with an abstract that begins "This report responds to a request made by the Defense Finance and Accounting Service (DFAS) that we approve the use of a statistical sampling plan for voucher prepayment examination of contract payments. While Title VII, "Fiscal Guidance," of the GAO Policy and Procedures Manual for Guidance of Federal Agencies requires prepayment examination of vouchers prior to their certification and payment, it permits the use of statistical sampling for vouchers up to $2,500. DFAS requested a waiver of the $2,500 ceiling for statistical sampling and approval of an alternative voucher prepayment examination plan that would, among other things, use statistical sampling for certain vouchers up to a maximum of $500,000 for contract payments."

Correspondence issued by the Government Accountability Office with an abstract that begins ""

A letter report issued by the Government Accountability Office with an abstract that begins "The September 11 terrorist attacks have heightened concerns about the security of the nation's icons and parks, which millions of people visit every year. The National Park Service (Park Service) within the Department of the Interior (Interior) is responsible for securing nearly 400 park units that include icons and other parks. In 2004, GAO identified a set of key protection practices that include: allocating resources using risk management, leveraging technology, information sharing and coordination, performance measurement and testing, and strategic management of human capital. As requested, GAO determined whether the Park Service's security efforts for national icons and parks reflected key practices. To meet this objective, GAO used its key practices as criteria, reviewed five icons and parks to gain firsthand knowledge, analyzed Interior documents, and interviewed Interior officials."

A letter report issued by the General Accounting Office with an abstract that begins "About $3.3 billion in funds were allocated to states in fiscal year 2003 for Youth, Adult, and Dislocated Worker employment and training programs under the Workforce Investment Act (WIA) of 1998. The formulas used to distribute these funds are generally the same as those used to distribute funds under the Job Training Partnership Act (JTPA) of 1982, although WIA target populations and program goals differ from those of JTPA. In anticipation of the reauthorization of WIA, we assessed current and proposed formulas for allocating funds to states for these programs and identify potential alternative allocation formulas. We identified various issues with the current funding formulas in our April 2003 report. For this review, we focused on three questions: (1) Are there alternative formula factors that are better aligned with current programs and are based on reliable and more current data? (2) How might changes to the current formulas affect the distribution of WIA funds among the states? (3) What are the implications of proposed program and formula changes in the House's WIA reauthorization bill (H.R. 1261) for state allocations and what are some alternatives to these …

A letter report issued by the General Accounting Office with an abstract that begins "The 95-million acre National Wildlife Refuge System contains federal lands devoted to the conservation and management of fish, wildlife, and plant resources. While the federal government owns the surface lands in the system, in many cases private parties own the subsurface mineral rights and have the legal authority to explore for and extract oil and gas. GAO was asked to determine the extent of oil and gas activity on refuges, identify the environmental effects, and assess the Fish and Wildlife Service's management and oversight of oil and gas activities."

Testimony issued by the General Accounting Office with an abstract that begins "Over the past decade, a series of devastating and deadly wildland fires has burned millions of acres of federal forests, grasslands, and deserts each year, requiring federal and management agencies to spend hundreds of millions of dollars to fight them. GAO was asked to provide an interim update on key segments of an ongoing review of the use of geospatial information technologies in wildland fire management. Specifically, GAO was asked to provide an overview of key geospatial information technologies and their uses in different aspects of wildland fire management and to summarize key challenges to the effective use of these technologies. The final report is expected to be issued in September 2003. GAO's review focused on the five federal agencies that are primarily responsible for wildland fire management: the Department of Agriculture's Forest Service and the Department of the Interior's National Park Service, Bureau of Land Management, Fish and Wildlife Service, and Bureau of Indian Affairs."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony reviews the progress of the Department of Defense's (DOD) base realignments and closures (BRAC) in 1988, 1991, 1993, and 1995 and the implementation of the BRAC Commissions' recommendations. Although some communities surrounding closed base areas are faring better than others, most are recovering from the initial economic impact of base closures. The short-term impact can be very traumatic for BRAC-affected communities, but the long-term economic recovery of communities depends on several factors, including the strength of the national and regional economies and successful redevelopment of base property. Key economic indicators show that the majority of communities surrounding closed bases are faring well economically in relation to U.S. unemployment rates and show some improvement since the time closures began in 1988. Implementation of BRAC recommendations is essentially completed, but title to only 41 percent of unneeded base property has been transferred. As of August 20, 2001, DOD reported that it has essentially implemented all of the BRAC Commission's 451 recommendations. Although DOD has made progress and established numerous initiatives to expedite cleanup, many cleanup activities remain. Cleaning up environmental contamination on BRAC-affected installations has proven to be …

A letter report issued by the Government Accountability Office with an abstract that begins "Congress, policy analysts, and groups representing physicians have raised questions about beneficiary access to Medicare physician services. At the same time, high levels of spending for health care in some parts of the country, and rapid increases in spending for physician services, have been identified as factors that threaten the long-term fiscal sustainability of the Medicare program. GAO was asked to assess beneficiary access to physician services and to identify indicators of potential overutilization of physician services. In this report, GAO (1) examines whether, from 2000 through 2008, beneficiaries had problems accessing physician services; (2) identifies areas of the country in which Medicare beneficiaries are potentially overserved by physicians; and (3) describes characteristics that distinguish the potentially overserved areas from other areas in the nation. GAO analyzed the most recent data available from several sources, including an annual Centers for Medicare & Medicaid Services (CMS) survey of fee-for-service (FFS) Medicare beneficiaries, Medicare physician claims for services provided in April of each year from 2000 through 2008, the Health Resources and Services Administration's Area Resource File, and the U.S. Census Bureau."

A letter report issued by the Government Accountability Office with an abstract that begins "Increasingly, U.S. consumers are recycling their old electronics to prevent the environmental harm that can come from disposal. Concerns have grown, however, that some U.S. companies are exporting these items to developing countries, where unsafe recycling practices can cause health and environmental problems. Items with cathode-ray tubes (CRT) are particularly harmful because they can contain 4 pounds of lead, a known toxin. To prevent this practice, since January 2007 EPA began regulating the export of CRTs under its CRT rule, which requires companies to notify EPA before exporting CRTs. In this context, GAO examined (1) the fate of exported used electronics, (2) the effectiveness of regulatory controls over the export of these devices, and (3) options to strengthen federal regulation of exported used electronics. Among other things, GAO reviewed waste management surveys in developing countries, monitored e-commerce Web sites, and posed as foreign buyers of broken CRTs."

A letter report issued by the Government Accountability Office with an abstract that begins "As part of its most recent estimate of the tax gap, for tax year 2001, the Internal Revenue Service (IRS) estimated that individuals underreported taxes related to their rental real estate activities by as much as $13 billion. Given the magnitude of underreporting, even small improvements in taxpayer compliance could result in substantial revenue. GAO was asked to provide information on rental real estate reporting compliance. This report (1) provides information on the extent and primary types of taxpayer misreporting of rental real estate activities and (2) identifies challenges IRS faces in ensuring compliance and assesses options for increasing compliance. For estimates of taxpayer misreporting, GAO analyzed a probability sample of examination cases for tax year 2001 from IRS's most recent National Research Program (NRP) study of individual taxpayer compliance."