Correspondence issued by the Government Accountability Office with an abstract that begins "In March 2011, we issued our report on the results of our audit of the financial statements of the Deposit Insurance Fund (DIF) and the Federal Savings and Loan Insurance Corporation Resolution Fund (FRF) as of, and for the years ending December 31, 2010, and 2009, and on the effectiveness of the Federal Deposit Insurance Corporation's (FDIC) internal control over financial reporting as of December 31, 2010. We also reported our conclusions on FDIC's compliance with selected provisions of laws and regulations. The purpose of this report is to present information on certain internal control and accounting procedure issues we identified during our 2010 audit and to provide our recommended actions to address these issues."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO discussed the results of its work on payroll taxes owed to the federal government and the associated trust fund recovery penalties (TFRP) assessed against individuals responsible for the nonpayment of these taxes."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed how the Federal Emergency Management Agency (FEMA), in conjunction with the states, ensures the cost-effectiveness of projects funded under the Hazard Mitigation Grant Program."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed matters related to deceptive mail marketing practices, focusing on the extent and nature of consumers' problems with deceptive mail and the initiatives various federal agencies and other organizations have made to address deceptive mail problems and educate consumers."

Testimony issued by the General Accounting Office with an abstract that begins "The challenges posed by homeland security exceed the capacity and authority of any one level of government. Protecting the nation against these threats calls for a truly integrated approach, bringing together the resources of all levels of government. The proposed Department of Homeland Security will clearly have a central role in efforts to enhance homeland security. The proposed consolidation of homeland security programs has the potential to reduce fragmentation, improve coordination, and clarify roles and responsibilities. Realistically, the challenges that the new department faces will clearly require substantial time and effort, and it will take additional resources to make it effective. Moreover, formation of a department should not be considered a replacement for the timely issuance of a national homeland security strategy to guide implementation of the complex mission of the department. Appropriate roles and responsibilities within and between the levels of government and with the private sector are evolving and need to be clarified. New threats are prompting a reassessment and shifting of long-standing roles and responsibilities, but these shifts are being considered on a piecemeal basis without benefit of an overarching framework and criteria to guide …

Testimony issued by the General Accounting Office with an abstract that begins "The challenges posed by homeland security exceed the capacity and authority of any one level of government. Protecting the nation against these threats calls for a truly integrated approach, bringing together the resources of all levels of government. The proposed Department of Homeland Security will clearly have a central role in efforts to enhance homeland security. The proposed consolidation of homeland security programs has the potential to reduce fragmentation, improve coordination, and clarify roles and responsibilities. Realistically, the challenges that the new department faces will clearly require substantial time and effort, and it will take additional resources to make it effective. Moreover, formation of a department should not be considered a replacement for the timely issuance of a national homeland security strategy to guide implementation of the complex mission of the department. Appropriate roles and responsibilities within and between the levels of government and with the private sector are evolving and need to be clarified. New threats are prompting a reassessment and shifting of long-standing roles and responsibilities, but these shifts are being considered on a piecemeal basis without benefit of an overarching framework and criteria to guide …

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 and economic sectors."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses (1) the shortage of healthcare workers and (2) the lessons learned by the National Health Service Corps (NHSC) in addressing these shortages. GAO found that problems in recruiting and retaining health care professionals could worsen as demand for these workers increases. High levels of job dissatisfaction among nurses and nurses aides may also play a crucial role in current and future nursing shortages. Efforts to improve the workplace environment may both reduce the likelihood of nurses and nurse aides leaving the field and encourage more young people to enter the nursing profession. Nonetheless, demographic forces will continue to widen the gap between the number of people needing care and the nursing staff available. As a result, the nation will face a caregiver shortage very different from shortages of the past. More detailed data are needed, however, to delineate the extent and nature of nurse and nurse aide shortages to assist in planning and targeting corrective efforts. Better coordination of NHSC placements, with waivers for foreign U.S.-educated physicians, could help more needy areas. In addition, addressing shortfalls in the Department of Health and Human Services (HHS) …

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the regulatory efforts to identify and mitigate risks to U.S. depository institutions' operations introduced by the growth in the use of Internet banking systems, focusing on: (1) the risks posed by Internet banking and the extent of any industrywide Internet banking problems; (2) how the five U.S. financial regulators track institutions' plans to provide Internet banking services; (3) how regulators have begun to examine Internet banking activities; and (4) the extent to which regulators have examined firms providing Internet banking support services to institutions."

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 and economic sectors."

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 …

Testimony issued by the General Accounting Office with an abstract that begins "The challenges posed by homeland security exceed the capacity and authority of any one level of government. Protecting the nation against these threats calls for a truly integrated approach, bringing together the resources of all levels of government. The proposed Department of Homeland Security will clearly have a central role in efforts to enhance homeland security. The proposed consolidation of homeland security programs has the potential to reduce fragmentation, improve coordination, and clarify roles and responsibilities. Realistically, the challenges that the new department faces will clearly require substantial time and effort, and it will take additional resources to make it effective. Moreover, formation of a department should not be considered a replacement for the timely issuance of a national homeland security strategy to guide implementation of the complex mission of the department. Appropriate roles and responsibilities within and between the levels of government and with the private sector are evolving and need to be clarified. New threats are prompting a reassessment and shifting of long-standing roles and responsibilities, but these shifts are being considered on a piecemeal basis without benefit of an overarching framework and criteria to guide …

Testimony issued by the General Accounting Office with an abstract that begins "The Air Force started developing the F-22 aircraft in 1991, and plans to complete development in September 2003. The Air Force plans to procure 333 production aircraft at a cost now capped at $37.6 billion. The law does not specify the total number of aircraft to be procured. This testimony discusses (1) potential cost reduction plans, (2) production cost estimates by the Air Force and the Office of the Secretary of Defense, and (3) the Department of Defense's (DOD) efforts to implement GAO's earlier recommendations (see GAO/NSIAD-00-178, August 2000). GAO found that the F-22 contractors' estimated amount of cost reduction plans total about $26.5 billion. Both the Air Force and the Office of the Secretary of Defense cost estimators projected in late 2000 that F-22 production costs would still exceed the $37.6 billion congressional cost limitation if the Air Force were to procure 333 F-22s. DOD plans to reconcile the number of F-22s needed with the amount of the congressional cost limitation on F-22 production as part of the next Quadrennial Defense Review."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed Indian self-determination contracting, focusing on the extent of, and reasons for, increases in contract support costs over the last several years and four alternatives for funding these costs."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the circumstances surrounding the Los Alamos wildfire, focusing on: (1) the events leading up to the prescribed fire and how it was managed; and (2) what fire management policies or practices need to be improved."

Testimony issued by the General Accounting Office with an abstract that begins "The importance of the role of the Federal Energy Regulatory Commission (FERC) is illustrated by the situation in California. Wholesale electricity prices in California rose sharply in May 2000 and have remained high. California also saw disruptions in service this winter and spring. GAO reviewed FERC's outage study and two other studies that examined possible exercise of market power in California's electricity industry. GAO found that FERC's study was not thorough enough to support its conclusion that audited generators were not physically withholding electricity to influence prices. FERC's study largely focused on determining whether or not the outages were caused by actual physical problems, such as leaks in cooling tubes that required maintenance or repairs. Two other studies GAO examined found evidence that electricity generators exercised market power to boost electricity prices in California. These studies sought broader evidence of the exercise of market power in the entire market by comparing wholesale electricity prices to the estimated costs of producing electricity. In doing so, they found that prices were higher than would be expected if the generators were acting competitively. None of the studies was thorough enough to …

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the circumstances surrounding the Los Alamos wildfire, focusing on: (1) the events leading up to the prescribed fire and how it was managed; and (2) what fire management policies or practices need to be improved."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses information security controls over computer systems at the Department of Commerce. Dramatic increases in computer interconnectivity, especially in the use of the Internet, are revolutionizing the way the government, the nation, and much of the world communicate and conduct business. However, this widespread interconnectivity also poses significant risks to the nation's computer systems and to the critical operations and infrastructures they support. This testimony provides information on the effectiveness of Commerce's (1) logical access controls and other information system controls over its computerized data, (2) incident detection and response capabilities, and (3) information security management program and related procedures."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the need to revamp the federal food safety system, focusing on: (1) an overview of GAO's work on the problems resulting from the fragmented food safety system; and (2) where in the federal government food safety inspection responsibilities should reside."

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 and economic sectors."

Testimony issued by the General Accounting Office with an abstract that begins "Although most of the attention following the September 11 terrorist attacks focused on airport security, an increasing emphasis has since been placed on ports. Ports are inherently vulnerable to terrorist attacks because of their size, generally open accessibility by water and land, metropolitan area location, the amount of material being transported through ports, and the ready transportation links to many locations within the country's borders. Since September 11, federal, state, and local authorities, and private sector stake holders have addressed vulnerabilities in the security of the nation's ports. The Coast Guard has acted as a focal point for assessing and addressing security concerns, anticipating many of the requirements that Congress and the administration are contemplating or have already put into place. Although the proposal to consolidate the federal agencies responsible for border security may offer some long-term benefits, overcoming three challenges will be key to successfully enhancing security at the nation's ports: standards, funding, and collaboration."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the financial condition of the Federal Emergency Management Agency's National Flood Insurance Program, focusing on the: (1) financial results of the program's operations since fiscal year 1993; (2) major factors contributing to the financial difficulties faced by the program; and (3) actions taken by and plans of the Federal Insurance Administration that may affect the program's financial health."

Testimony issued by the General Accounting Office with an abstract that begins "Organizations and individuals have recently had to contend with particularly vexing computer attacks. The most notable is Code Red, but potentially more damaging are Code Red II and SirCam. Together, these attacks have infected millions of computer users, shut down websites, slowed Internet service, and disrupted businesses and government operations. They have already caused billions of dollars of damage, and their full effects have yet to be completely assessed. Code Red and Code Red II are both "worms," which are attacks that propagate themselves through networks without any user intervention or interaction. Both take advantage of a flaw in a component of versions 4.0 and 5.0 of Microsoft's Internet Information Services Web server software. SirCam is a malicious computer virus that spreads primarily through E-mail. Once activated on an infected computer, the virus searches through a select folder and mails user files acting as a "Trojan horse" to E-mail addresses in the user's address book. In addition to spreading, the virus can delete a victim's hard drive or fill the remaining free space on the hard drive, making it impossible to save files or print. On July 19, …

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the Office of National Drug Control Policy's (ONDCP) advertising contract for Phase III of the National Youth Anti-Drug Media Campaign. GAO found that the contractor, Ogilvy & Mather, improperly charged the government for some of its labor costs incurred under this contract. Ogivley & Mather submitted time sheets claiming hours that some employees said they did not work on the anti-drug media campaign. In addition, the company made little progress toward restructuring its accounting system to meet government requirements until nearly two years after the contract was awarded. The government poorly managed aspects of the award and administration of the contract. The Department of Health and Human Services (HHS) should not have awarded this cost-reimbursement contract without determining whether the contractor had an adequate cost accounting system. In addition, HHS should have reviewed the appropriateness of the large amount of money that the technical representative recommended be disallowed from the contractor's invoices, or arranged for an audit of the contract. The technical representative appropriately brought allegations of improper billing to the attention of ONDCP management, but ONDCP management did not take prompt action to investigate …