Correspondence issued by the Government Accountability Office with an abstract that begins "The Small Business Innovation Research (SBIR) program targets small businesses for federal research or research and development funding to develop and commercialize innovative technologies. The Small Business Administration (SBA), which oversees the program, is in the process of amending the provisions of the SBIR policy directive that pertain to small businesses retaining the rights to data they generate in the performance of an SBIR award for not less than 4 years. Because the update to the policy directive has a bearing on the issue of whether laws and policy directives are sufficient to protect SBIR awardees, GAO will study the SBIR data rights issues, as mandated in 2012 by the National Defense Authorization Act (NDAA), once SBA has completed that update, which SBA officials estimate will be in late 2013 or early 2014."

Correspondence issued by the Government Accountability Office with an abstract that begins "We assisted the Department of Transportation (DOT) in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2005, is supported by the underlying records. As agreed with DOT, we evaluated fiscal year 2005 activity affecting distributions to the HTF. In performing the agreed-upon procedures, we conducted our work in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance for performing and reporting the results of agreed-upon procedures."

Testimony issued by the Government Accountability Office with an abstract that begins "The Delphi Corporation (Delphi) was a global supplier of mobile electronics and transportation systems that began as part of the General Motors Corporation (GM) and was spun off as an independent company in 1999. Delphi filed for bankruptcy in 2005, and in July 2009, Delphi's six defined benefit pension plans were terminated and trusteed by the Pension Benefit Guaranty Corporation (PBGC). In March 2011, GAO issued a report providing a timeline of key events leading to the plans' termination (GAO-11-373R). This report focused, in particular, on events related to the reasons for GM providing retirement benefit supplements to certain Delphi employees, but not to others, and the role of the U.S. Department of the Treasury (Treasury) in those events. GAO was asked to testify on the information gathered on the termination of Delphi's pension plans for this previous report. In preparing that report, GAO relied on publicly available documents--such as bankruptcy filings by GM and Delphi, company reports to the Securities and Exchange Commission, and press releases--and on documents received from groups with whom we have talked, including Delphi, GM, the Delphi Salaried Retiree Association, PBGC, and Treasury."

Correspondence issued by the Government Accountability Office with an abstract that begins "Under the Safe Drinking Water Act and the Federal Water Pollution Control Act, commonly referred to as the Clean Water Act, the Environmental Protection Agency (EPA) has responsibility for protecting public health and welfare, as well as the integrity of our nation's waters. Federal water requirements under these acts affect facilities providing the most basic services at the local level, including drinking water treatment plants and distribution systems; wastewater treatment plants and collection systems; and storm sewer systems, which collect storm water, or the runoff created by rainfall and other types of wet weather. For example, depending on the circumstances, local communities may have to pay for installing new treatment technologies or taking other measures so that community-based or regional facilities can meet applicable water quality standards. Nationwide, there are roughly 53,000 community drinking water systems, 17,000 municipal wastewater treatment plants, and 7,000 communities served by municipal storm sewer collection systems that may be affected by federal water requirements. While recognizing the public health and environmental benefits of federal water requirements, communities are increasingly voicing concerns about the financial burden imposed by these requirements--in particular, the projected costs …

Correspondence issued by the Government Accountability Office with an abstract that begins "We performed the procedures which we agreed to perform and with which the Department of Labor (DOL) concurred soley to assist the DOL in ascertaining whether the net federal unemployment tax (FUTA) revenue distributed to the Unemployment Trust Fund (UTF) for the fiscal year ended September 30, 2006, is supported by the underlying records. The procedures we agreed to perform relate to (1) transactions that represent underlying basis of amounts distributed to the UTF and (2) key reconciliations of the Internal Revenue Service records to the Department of the Treasury Records."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Army has three government-owned and operated manufacturing arsenals that it considers vital to the Department of Defense's (DOD) industrial base because they provide products or services that are either unavailable from private industry or ensure a ready and controlled source of technical competence and resources in case of national defense contingencies or other emergencies. These three arsenals are Pine Bluff Arsenal, Arkansas; Rock Island Arsenal, Illinois; and Watervliet Arsenal, New York. Pine Bluff's core mission is the production of conventional ammunition and other types of munitions. Rock Island's core mission is weapons manufacturing, and the arsenal is home to the Army's only remaining foundry. Watervliet is the Army's only cannon maker and also produces other armaments and mortars. Historically, the Army's arsenals have generally had vacant or underutilized space. For many years the Army has not provided the capital investment needed to keep pace with modern manufacturing requirements and retain core skills in the arsenal workforce. Additionally, the arsenals have generally had lower workloads during peacetime, but since the onset of the wars in Iraq and Afghanistan they have experienced a surge in workloads to provide vital …

Correspondence issued by the Government Accountability Office with an abstract that begins "Owing to high levels of poverty, American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), Guam, the Commonwealth of Puerto Rico, and the U.S. Virgin Islands (USVI) rely heavily on need-based federal programs to provide basic services. Two federal agencies publish measures used by some federal programs to determine poverty status and allocate need-based assistance: the Census Bureau (Census) publishes poverty thresholds--dollar-value benchmarks for determining poverty status--and the Department of Health and Human Services (HHS) provides poverty guidelines, which are derived from the poverty thresholds. The approaches used to determine these poverty measures affect, respectively, poverty population statistics and income eligibility of individuals and families for certain need-based federal assistance. The poverty thresholds apply nationwide and in the insular areas, with no geographic variation, while separate poverty guidelines for Alaska and Hawaii, but not for the insular areas, have been provided since 1970. We (1) examined how the Census poverty thresholds and HHS poverty guidelines are determined for the insular areas. In addition, we (2) considered the possibility of providing poverty thresholds and guidelines specific to the insular areas and identified the implications of extending to the …

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 …

Testimony issued by the Government Accountability Office with an abstract that begins "We found that state and local social services, criminal justice, and consumer protection agencies face many challenges as they work to prevent and respond to elder financial exploitation. For example:"

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Jewish War Veterans, U.S.A., National Memorial, Incorporated, for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Testimony issued by the Government Accountability Office with an abstract that begins "In November 2013, GAO reported that (1) peer-reviewed, published research we reviewed did not support whether nonverbal behavioral indicators can be used to reliably identify deception, (2) methodological issues limited the usefulness of DHS's April 2011 SPOT validation study, and (3) variation in referral rates raised questions about the use of indicators. GAO reported that its review of meta-analyses (studies that analyze other studies and synthesize their findings) that included findings from over 400 studies related to detecting deception conducted over the past 60 years, other academic and government studies, and interviews with experts in the field, called into question the use of behavior observation techniques, that is, human observation unaided by technology, as a means for reliably detecting deception. The meta-analyses GAO reviewed collectively found that the ability of human observers to accurately identify deceptive behavior based on behavioral cues or indicators is the same as or slightly better than chance (54 percent). GAO also reported on other studies that do not support the use of behavioral indicators to identify mal-intent or threats to aviation."

Correspondence issued by the Government Accountability Office with an abstract that begins "In November 2005, we issued a report on the environment within which the Department of Defense (DOD) program managers perform their work. We identified areas where program managers believe they are insufficiently empowered to execute programs, and therefore, because much is beyond their control, accountability is difficult. We also compared department policies and practices to those of leading commercial companies we visited and discussed actions DOD could take to improve program manager accountability, while also providing them with timely support as they manage the development of weapon systems. We recommended that DOD take a number of actions to ensure program managers are well positioned to successfully execute acquisitions and be held accountable. The John Warner National Defense Authorization Act for Fiscal Year 2007 directed the Secretary of Defense to develop a comprehensive strategy for enhancing the role of DOD program managers in developing and carrying out defense acquisition programs and to revise guidance for major defense acquisition programs to address the qualifications, resources, responsibilities, tenure, and accountability of program managers for the program development and execution periods. In addition, GAO was directed to report on the actions taken …

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

Correspondence issued by the General Accounting Office with an abstract that begins "In July 2000, the Department of Defense published a proposed revision of its guidelines for developing profit objectives used in contract negotiations. The existing profit policy guidelines address investment in facilities and equipment, performance risk, and contract type risk. For each profit factor, the contracting officer determines an appropriate value and applies it against a specified base to develop the profit objectives. The proposed revision would make the following changes to the profit guidelines: (1) include a fourth element--cost efficiency, that would allow the contracting officer to reward cost reduction efforts; (2) eliminate profit on investment in buildings and reduce the amount of profit derived from equipment investment; (3) increase the amount of profit based on performance risk; and (4) add general and administrative expenses to the cost base used to compute profit for performance risk, contract type risk, and cost efficiency. The decrease in profit for investment in facilities would be offset by the increased profit derived from performance risk and the inclusion of general and administrative expenses."

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 "Pursuant to a congressional request, GAO provided information on the: (1) extent to which the accuracy of the 1990 census address counts varied by geographic area; and (2) difficulties that the Bureau of the Census faces in building a quality address list."

Other written product issued by the Government Accountability Office with an abstract that begins "Presented is GAO's Performance and Accountability Report for fiscal year 2011. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."

Correspondence issued by the Government Accountability Office with an abstract that begins "Strong productivity gains in the U.S. economy hinge, in part, on transportation networks working efficiently. Continued development and efficient management of the nation's freight transportation system--especially highways and rail lines that connect international gateways and intermodal facilities to retailers, producers, and consumers--are important to sustaining the nation's competitive position in the global economy. However, the increasing congestion on the transportation system poses a threat to the efficient flow of the nation's goods and has strained the system in some locations. Moreover, recent growth in international trade has placed even greater pressures on ports, border crossings, and distribution hubs. Congestion delays that significantly constrain freight mobility in these areas could result in increased economic costs for the nation. The Federal Highway Administration has calculated that delays caused by highway bottlenecks cost the trucking industry alone more than $8 billion a year. Recognizing that freight congestion has been well-defined and studied, Congress asked us to research technologies and projects currently in place or in development that could improve freight mobility, including low-cost approaches. In doing our work, we learned that the National Cooperative Freight Research Program (NCFRP) is currently conducting …

Correspondence issued by the General Accounting Office with an abstract that begins "The Federal Civil Penalties Inflation Adjustment Act of 1990 went under a governmentwide review by GAO earlier this year. The act required 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. GAO determined that the Mine Safety and Health Administration within the Department of Labor published its first round of penalty adjustments in April 1998, but has not published a second round of adjustments for at least two eligible penalties."

Other written product issued by the Government Accountability Office with an abstract that begins "Presented is GAO's Performance and Accountability Report for fiscal year 2012. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of Transportation's (DOT) performance plan for fiscal year (FY) 2000, focusing on whether the plan provided information on: (1) the desired end results; (2) the results of programs and activities that are expected to lead to end outcomes; and (3) products and services that are typically based on the numbers of activities or products that result from internal effort."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Energy's (DOE) Hanford site in southeastern Washington state was established in 1943 to produce nuclear materials, especially plutonium, for the nation's defense. The site occupies 586 square miles northwest of the cities of Richland, Pasco, and Kennewick, with a combined regional population of over 200,000. The Columbia River, the nation's second largest river and a source of hydropower production and drinking water for downstream communities, as well as a major route for salmon migration, flows through the site for almost 50 miles. DOE built nine nuclear reactors to produce plutonium and other materials near the river shore to take advantage of river water for reactor cooling. Several miles away from the river, DOE built other facilities used in making nuclear materials. During operations from 1943 to 1989, activity at these reactors and other facilities generated large volumes of hazardous and radioactive waste. Some of this waste was deposited directly into the ground in trenches, injection wells, or other facilities designed to allow the waste to disperse into the soil. Some of the most hazardous and radioactive material was stored in large underground tanks. Over time, …

Correspondence issued by the Government Accountability Office with an abstract that begins "Beginning January 1, 2007, the premiums for the Medicare Part B Supplementary Medical Insurance program will be based on income, which will raise the premiums for approximately 1.65 million higher-income beneficiaries to as much as 80 percent of the full cost over the 3-year phase-in period. This change, which may be unknown to some beneficiaries, will affect single individuals with incomes over $80,000 and married couples who file jointly with incomes over $160,000. Medicare Part B is a voluntary program administered by the Centers for Medicare & Medicaid Services (CMS) that covers doctors' services, certain outpatient services, and other care. Currently, Medicare Part B beneficiaries generally pay a flat premium of 25 percent (the standard monthly premium) of the cost of the program, with the remaining 75 percent subsidized by the federal government. While CMS administers the program, the Social Security Administration (SSA) is responsible for determining and assessing Medicare Part B income-based premiums once CMS has set the standard premium amount for the year. To better understand how SSA is implementing such premiums, the Senate Committee on Finance requested that we review the process that SSA has …

Correspondence issued by the General Accounting Office with an abstract that begins "The decision by the United States Court of Appeals for the 11th Circuit resulted in the Forest Service's suspending or maintaining the suspension of 49 projects within Georgia's Chattahoochee-Oconee National Forests--11 for contracted timber sales and 27 for vegetative management actions. The decision did not result in the suspension of projects in other national forests in Alabama and Florida. According to Forest Service officials and other stakeholders, the decision has had various consequences for timber sales and vegetative management projects in the Chattahoochee-Oconee National Forests. In some cases, such as the suspended timber sale projects, the consequences could be quantified in terms of monetary claims against the Forest Service and reduced receipts to local communities. In other cases, such as the suspended vegetative management projects, the consequences are more qualitative. According to Forest Service officials, the suspensions affected the Forest Service's ability to control for wildfires, sedimentation, and southern pine beetle infestations; to protect endangered species; and to ensure habitat diversity. Although the environmental group that filed the lawsuit against the Forest Service could not provide any data on the consequences of the suspended timber sales and vegetative …