Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes AIMD-98-21.3.1, Standards for Internal Control in the Federal Government (Exposure Draft), December 1997. This publication supersedes AIMD-99-21.3.1, Standards for Internal Control in the Federal Government (Exposure Draft), May 1999. GAO published a guide on internal control standards for executive agency managers as required by the Federal Managers' Financial Integrity Act. The standards apply equally to program implementation and administration as well as financial operations, and they are intended to help both program and financial managers."

Correspondence issued by the General Accounting Office with an abstract that begins "The Small Business Act requires small businesses to have the maximum practicable opportunity to participate in the performance of federal government contracts. Congress directed the President to set a governmentwide goal of at least 23 percent of the total dollar value of the federal government's prime contract awards to be awarded to small businesses each fiscal year. The small Business Administration's (SBA) Procurement Center Representatives (PCRs) work with federal agencies and procuring activities by reviewing proposed acquisitions to determine whether they can be set aside for small businesses. GAO found that the number of PCR-recommended small businesses set-asides has declined by almost one-half since fiscal year 1991. Overall, contracting officers accepted 76 percent of the set-aside recommendations. Of the 24 percent rejected, SBA did not pursue 85 percent. Of the 15 percent appealed, 26 percent were successful. SBA officials attributed the decline to several factors, including (1) downsizing the number of PCRs; (2) assigning other duties to PCRs, such as requiring some PCRs to be Commercial Marketing Representatives, further reducing available PCR resources; and (3) fewer set-aside opportunities due to increasing size and individual federal procurements. SBA officials …

Guidance issued by the General Accounting Office with an abstract that begins "This is one in a series or reports designed to help federal agencies improve or maintain effective internal control, financial management systems, and financial reporting. GAO discusses the status of the 13 remaining standards in Title 2, "Accounting," of the GAO Policy and Procedures Manual for Guidance of Federal Agencies in light of the most recent compendium of Federal Accounting Standards Advisory Board (FASAB) standards and guidance. GAO either (1) reprinted the standards that remain in effect, along with any updated citations to relevant guidance, or (2) provided the citation of current guidance replacing that standard."

Correspondence issued by the General Accounting Office with an abstract that begins "Earlier this year, GAO began a governmentwide review of the implementation of the Federal Civil Penalties Inflation Adjustment Act of 1990. The act requires each federal agency to issue a regulation adjusting its covered maximum and minimum civil monetary penalties for inflation by October 23, 1996, and requires them to make necessary adjustments at least once every 4 years thereafter. During the review, GAO determined that the United States Coast Guard published its first round of penalty adjustments in 1997, but has not published a second round of adjustment for 56 eligible penalties."

Other written product issued by the General Accounting Office with an abstract that begins "GAO published a performance and accountability challenge report on government programs and functions that GAO has identified as "high risk" because of their greater vulnerabilities to waste, abuse, and mismanagement."

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on establishing core competencies for budget analysts who work in the federal government. This document identifies and sorts the competencies necessary for budget analysts' work into the following categories: (1) budgeting concepts and process; (2) budget presentation and justification; and (3) general."

A staff study issued by the General Accounting Office with an abstract that begins "GAO provided information on an innovative technique (called the "three-card method") for collecting data on sensitive policy-relevant topics."

Guidance issued by the General Accounting Office with an abstract that begins "This publication is superseded by AIMD-21.2.6, Direct Loan System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, April 2000. GAO published a checklist to assist: (1) agencies in implementing and monitoring their direct loan systems; and (2) management and auditors in reviewing their direct loan systems to determine if they are in substantial compliance with the Federal Financial Management Improvement Act."

Guidance issued by the General Accounting Office with an abstract that begins "This report has been superseded by GAO-04-310G, GAO's Congressional Protocols July 2004. GAO published a pamphlet outlining the set of protocols governing its work for Congress. GAO decided to modify its protocol in two areas. GAO will not conduct work involving state and local activities, and GAO will only submit comments on proposed legislation if requested to by Congress or lawfully bound to do so."

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-03-678G, Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs, May 2003. The federal government of the United States--the largest and most complex organization in the world--expended approximately $15 billion through federal organizations' purchase card programs in fiscal year 2002. As the steward of taxpayer dollars, federal agencies are accountable for how purchase cards are used and how the funds are spent. To that end, federal agencies are responsible for establishing and maintaining internal control to provide reasonable assurance that (1) the goals and objectives of the purchase card program are met and (2) safeguards against fraudulent, improper, and abusive purchases are adequate. Recent congressional testimony and inspector general and GAO reports show that some federal agencies do not have adequate internal control over their purchase card programs. Without effective internal control, management has little assurance that fraudulent, improper, and abusive purchases are being prevented or, if occurring, are being promptly detected with appropriate corrective actions taken. A key element of internal control is monitoring that assesses the quality of performance over time and ensures that the findings of audits and …

Testimony issued by the Government Accountability Office with an abstract that begins "To help prevent accidents resulting from drug use by individuals in safety-sensitive positions, the Department of Transportation (DOT) requires motor carriers to conduct drug testing of their employees. These drug tests involve collecting a urine specimen from employees. To ensure the integrity of the urine specimen and the collection process, DOT regulations provide numerous protocols that outline collection procedures and identify controls to prevent employees from defeating a drug test. Recent media accounts indicate that some sites performing DOT drug test collections may not be adhering to the collection protocols. Moreover, given the different techniques a drug user may employ in an attempt to defeat a drug test, it is possible that a commercial truck driver could defeat a drug test by diluting, substituting, or adulterating a urine specimen in order to obtain a passing result. GAO was asked to perform an undercover operation to determine whether (1) urine collectors followed DOT protocols at selected collection sites and (2) commercially available products could be used to defeat drug tests. To perform this undercover operation, GAO created two fictitious trucking companies and produced bogus driver's licenses. GAO investigators then …

Other written product issued by the General Accounting Office with an abstract that begins "The Recreational Fee Demonstration Program authorizes four land management agencies-- the National Park Service, the Fish and Wildlife Service (FWS), the Bureau of Land Management (BLM), and the Forest Service--to establish, charge, collect, and use fees at a number of sites. The program's goals are to (1) enhance visitor services, (2) address a backlog of needs for repair and maintenance, and (3) manage and protect resources. GAO found that the agencies applied "entrance fees" for basic admission to an area and "user fees" for specific activities such as camping or launching a boat. Under the law, 80 percent of program revenue must be used at the site where it was collected, and the remaining 20 percent may be distributed to other sites that may or may not be participating in the demonstration program. Some of the sites that GAO surveyed experimented with innovative fee designs and collection methods, such as reducing fees during off-peak seasons and allowing visitors to use credit cards, but room for additional innovation exists, particularly in the areas of fee collection and coordination. Three areas of program management could be improved. First, …

Other written product issued by the General Accounting Office with an abstract that begins "The Core Financial System Requirements document is intended to assist agencies when reviewing new core financial systems and when improving or evaluating existing core financial systems. It provides the baseline functionally in order to support agency missions and comply with laws and regulations. The final issuance of this document will augment existing federal financial management system functional requirements used in assessing compliance with the Federal Financial Management Improvement Act."

Other written product issued by the General Accounting Office with an abstract that begins "This document is a supplement to GAO's May 1998 executive guide on information security management. It is intended to help federal managers implement an ongoing information security risk assessment process by providing examples, or case studies, of practical risk assessment procedures that have been successfully adopted by four organizations known for their efforts to implement good risk assessment practices."

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Joint Financial Management Improvement Program's current financial management initiatives, activities, and practices."

Testimony issued by the Government Accountability Office with an abstract that begins "The Small Business Administration's (SBA) 7(a) program, initially established in 1953, provides loan guarantees to small businesses that cannot obtain credit in the conventional lending market. In fiscal year 2006, the program assisted more than 80,000 businesses with loan guarantees of nearly $14 billion. This testimony, based on a 2007 report, discusses (1) the 7(a) program's purpose and the performance measures SBA uses to assess the program's results; (2) evidence of any market constraints that may affect small businesses' access to credit in the conventional lending market; (3) the segments of the small business lending market that were served by 7(a) loans and the segments that were served by conventional loans; and (4) 7(a) program's credit subsidy costs and the factors that may cause uncertainty about these costs."

Testimony issued by the Government Accountability Office with an abstract that begins "Many drugs marketed in the United States are manufactured in foreign countries and the value of such products entering the country is increasing. The Food and Drug Administration (FDA) is responsible for overseeing the safety and effectiveness of human drugs that are marketed in the United States, whether they are manufactured in foreign or domestic establishments. Foreign establishments that market their drugs in the United States must register with FDA and FDA inspects foreign establishments to ensure that they meet the same standards that are required of domestic ones. GAO reported 9 years ago that FDA needed to improve its foreign drug inspection program (GAO/HEHS-98-21). Questions remain as to whether FDA has improved its management of the foreign drug inspection program. This statement discusses preliminary information on (1) the extent to which FDA has accurate data to manage the foreign drug inspection program, (2) the frequency of foreign inspections and factors influencing the selection of establishments to inspect, and (3) issues unique to conducting foreign inspections. To address these issues GAO interviewed FDA officials; reviewed pertinent statutes, regulations, and guidance; and analyzed information from FDA databases. Because of …

Testimony issued by the Government Accountability Office with an abstract that begins "Medicaid, a joint federal-state program, financed the health care for about 60 million low-income people in fiscal year 2005. States have considerable flexibility in deciding what medical services and individuals to cover and the amount to pay providers, and the federal government reimburses a proportion of states' expenditures according to a formula established by law. The Centers for Medicare & Medicaid Services (CMS) is the federal agency responsible for overseeing Medicaid. Growing pressures on federal and state budgets have increased tensions between the federal government and states regarding this program, including concerns about whether states were appropriately financing their share of the program. GAO's testimony describes findings from prior work conducted from 1994 through March 2007 on (1) certain inappropriate state Medicaid financing arrangements and their implications for Medicaid's fiscal integrity, and (2) outcomes and transparency of a CMS oversight initiative begun in 2003 to end such inappropriate arrangements."

Testimony issued by the Government Accountability Office with an abstract that begins "Federal regulation is one of the basic tools of government used to implement public policy. Agencies publish thousands of regulations each year to achieve goals such as ensuring that workplaces, air travel, and food are safe; that the nation's air, water, and land are not polluted; and that the appropriate amount of taxes are collected. Because regulations affect so many aspects of citizens' lives, it is crucial that rulemaking procedures and practices be effective and transparent. GAO, at the request of Congress, has prepared over 60 reports and testimonies during the past decade that review aspects of federal rulemaking procedures and practices. This testimony summarizes some of the general findings and themes that have emerged from GAO's body of work on federal regulatory processes and procedures, including areas on which Congress might consider taking legislative action or sponsoring further study. GAO's prior reports and testimonies contain a variety of recommendations to improve various aspects of rulemaking procedures and practices."

Testimony issued by the General Accounting Office with an abstract that begins "Federal agencies spend billions of tax dollars each year to buy services, from clerical support to information technology expertise to facilities management. Agency service procurements are not always as efficient as they could be. Too often agencies are not clearly defining their requirements, fully considering alternative solutions, performing vigorous price analyses, or adequately overseeing contractor performance. Furthermore, agencies do not always have enough people with the right skills to manage service contracts. Congress is considering a package of proposals to improve the government's acquisition of services by (1) strengthening management oversight of services acquisitions, (2) improving the acquisition workforce, and (3) moving toward a performance-based contracting environment."

Testimony issued by the General Accounting Office with an abstract that begins "In 1999, about 10 million Americans aged 55 and older relied on employer-sponsored health benefits until they became eligible for Medicare or to pay for out-of-pocket expenses not covered by Medicare. However, the number of employers offering these benefits has declined considerably during the past decade. Despite the recent strong economy and the relatively low increases in health insurance premiums during the late 1990's, the availability of employer-sponsored health benefits for retirees has declined. Two widely cited surveys found that only about one-third of large employers and less than 10 percent of small employers offer such benefits. Alternative sources of health care coverage for retirees may be costly, limited, or unavailable. Retirees not yet 65 may be eligible for coverage from a spouse's employer or from their former employer. Other retirees not yet 65 may seek coverage in the individual insurance market, but these policies can be expensive or may offer more limited coverage, especially for those with existing health problems. Nearly one-third of retirees eligible for Medicare have employer-sponsored supplemental coverage, but many others buy private supplemental coverage known as "Medigap." It can cost upwards of $1,300 …

Testimony issued by the General Accounting Office with an abstract that begins "Contaminated soil or water resulting from leaks at underground storage tanks can pose serious health risks. In 1984, Congress created the Underground Storage Tank (UST) program to protect the public from potential leaks. Under the program, the Environmental Protection Agency required tank owners to install new leak detection equipment and new spill-, overfill-, and corrosion-prevention equipment. GAO found that about 1.5 million tanks have been permanently closed since the program was created, but more than half of the states do not inspect all of their tanks often enough to meet the minimum rate recommended by EPA--at least once every three years. States reported that even tanks with the required leak prevention and detection equipment continue to leak, although the full extent of the problem is unknown."

A statement of record issued by the General Accounting Office with an abstract that begins "This testimony discusses GAO's need to access to records concerning the administration's process for approving United Nations (U.N.) peacekeeping operations. To complete this study, GAO needs (1) access to all records at the Department of State, the Department of Defense, and the National Security Council that are considered to be relevant to GAO's study, and (2) independent access to these agencies' records for the U.N. peacekeeping operations covered by this study. The copies of the requested documents that GAO received were so heavily redacted that they did not provide any useful information. GAO believes the process used by State and DOD threatens its independent access to records as well as the quality and validity of the study. GAO also believes that the existing process of allowing federal agencies to collect the relevant documents and edit their contents before releasing them to GAO is unacceptable and must change."

Testimony issued by the Government Accountability Office with an abstract that begins "Crashes involving commercial motor carriers, including trucks and buses, account for 13 percent of all highway deaths each year. While illegal drug use is not among the most frequently cited factors associated with large truck crashes; studies show that the use of illegal drugs, such as marijuana, heroin, or cocaine, can severely impair driving ability. Since 1988, federal regulations have required commercial drivers to submit urine samples to be tested for drugs. The Federal Motor Carrier Safety Administration (FMCSA) is responsible for ensuring compliance with these regulations. News reports and other investigations have raised concerns that drivers may be escaping detection by avoiding the test or somehow altering the results. This testimony provides preliminary information on the challenges confronting FMCSA in (1) overseeing and enforcing compliance with drug testing regulations and (2) ensuring the integrity of the drug tests and the processes for keeping drivers with identified drug problems off the roads. It is based on work currently in process, which includes examining options to address these challenges. GAO's work thus far has included interviews with officials from the Department of Transportation (DOT) and the Substance Abuse and …