A letter report issued by the Government Accountability Office with an abstract that begins "Because of the significance of Internal Revenue Service (IRS) collections to overall federal receipts and, in turn, to the consolidated financial statements of the U.S. government, which GAO is required to audit, and Congress's interest in financial management at IRS, GAO audits IRS's financial statements annually to determine whether (1) the financial statements are fairly stated, and (2) IRS management maintained effective internal control. GAO also tests IRS's compliance with selected provisions of significant laws and regulations and its financial systems' compliance with the Federal Financial Management Improvement Act of 1996 (FFMIA)."

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2007, the Department of Homeland Security (DHS) obligated about $12 billion for acquisitions to support homeland security missions. DHS's major investments include Coast Guard ships and aircraft; border surveillance and screening equipment; nuclear detection equipment; and systems to track finances and human resources. In part to provide insight into the cost, schedule, and performance of these acquisitions, DHS established an investment review process in 2003. However, concerns have been raised about how well the process has been implemented--particularly for large investments. GAO was asked to (1) evaluate DHS's implementation of the investment review process, and (2) assess DHS's integration of the investment review and budget processes to ensure major investments fulfill mission needs. GAO reviewed relevant documents, including those for 57 DHS major investments (investments with a value of at least $50 million)--48 of which required department-level review through the second quarter of fiscal year 2008; and interviewed DHS headquarters and component officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Established in 1934 to enforce the securities laws and protect investors, the Securities and Exchange Commission (SEC) plays an important role in maintaining the integrity of the U.S. securities markets. Pursuant to the Accountability of Tax Dollars Act of 2002, SEC is required to prepare and submit to Congress and the Office of Management and Budget audited financial statements. GAO agreed, under its audit authority, to perform the audit of SEC's financial statements. GAO's audit determined whether, in all material respects, (1) SEC's fiscal year 2008 financial statements were reliable and (2) SEC's management maintained effective internal control over financial reporting and compliance with laws and regulations. GAO also tested SEC's compliance with selected laws and regulations."

A letter report issued by the Government Accountability Office with an abstract that begins "The Small Business Administration (SBA) helps small businesses gain access to federal contracting opportunities and helps socially and economically disadvantaged small businesses, known as 8(a) firms, by providing management and contracting assistance. SBA negotiates agency-specific goals to ensure that the federal government meets the statutory goal of awarding 23 percent of contract dollars to small businesses. GAO was asked to (1) describe how SBA sets small business contracting goals and the extent to which federal agencies met these goals; (2) examine the role of SBA staff in supporting small business contracting at selected federal agencies; and (3) examine SBA's overall administration of the 8(a) program. To address these objectives, GAO reviewed SBA guidance and SBA Inspector General (IG) reports, interviewed SBA and other federal officials, and conducted site visits and file reviews at four SBA locations."

A letter report issued by the Government Accountability Office with an abstract that begins "While some progress has been made in recent years, agencies urgently need to strengthen basic management capabilities to successfully address current and emerging demands. The incoming administration will face challenges in implementing its policy and program agendas because of shortcomings in agencies' management capabilities. Building and developing the institutional capacity to meet these challenges will require appointing the right people to the right positions. It is vitally important that leadership and management skills, abilities, and experience be among the key criteria the new President uses to select his leadership teams in the agencies. The Senate's interest in leveraging its role in confirmation hearings will send a strong message that nominees should have the requisite skills to deal effectively with the broad array of complex management challenges they will face. This report includes questions for each of 28 major executive branch departments and agencies, and one for each of the following seven major governmentwide management areas: (1) acquisition management, (2) collaboration, (3) financial management, (4) human capital management, (5) information and technology management, (6) results-oriented decision making, and (7) real property management and security."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) C-5 Galaxy and C-17 Globemaster III aircraft play key roles in transporting weapons and other cargo. Since September 2001, these aircraft have delivered over 2.4 million tons of cargo to staging and operating bases in Iraq and Afghanistan. Yet determining the number and mix to meet current and future airlift requirements has become increasingly challenging given distinct differences between the two aircraft. While the C-5 can carry more cargo, the newer C-17 is more flexible since it can deliver to forward-deployed bases and has a higher mission capable rate. GAO was asked to identify the impact C-5 modernization cost increases have had on the mix of aircraft; assess the current C-5 modernization cost estimate; and identify C-17 production plans and issues related to production line shutdown. To conduct its work, GAO reviewed options DOD considered to meet its current and future strategic airlift requirements, and evaluated C-5 modernization and C-17 production line shut down cost estimates."

A letter report issued by the Government Accountability Office with an abstract that begins "Competition between federal and private organizations to provide services--referred to as "competitive sourcing"--can be one way to help achieve greater efficiency in government. Under guidance from the Office of Management and Budget (OMB), competitive sourcing has been implemented at various executive branch agencies over the years. As required under the Consolidated Appropriations Act, 2008 and directed by House Report 110-231, this report examines the use of competitive sourcing at the Department of Labor (DOL). Specifically, GAO examined the comprehensiveness and reliability of DOL's performance and cost assessments in accordance with OMB and DOL guidance as well as the impact of competitive sourcing on certain DOL workers. To address these issues, GAO reviewed relevant statutes, guidance, reports and personnel actions; and interviewed OMB and DOL officials and 60 DOL staff, grouped by role, in four locations."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) is one of the largest procurement spending agencies in the federal government. In fiscal year 2007, DHS obligated about $12 billion for a wide range of goods and services to meet complex mission needs. Like other federal agencies, DHS has faced challenges in building and sustaining a capable workforce to support its acquisitions. GAO was asked to identify and assess DHS's efforts to build and sustain an effective acquisition workforce and determine the extent to which DHS has planned strategically for the acquisition workforce. To conduct the work, GAO collected and reviewed data and interviewed officials from the Office of the Chief Procurement Officer (CPO), DHS's nine procurement offices, and nine program offices, and reviewed in detail workforce information and data for acquisition support contracts from selected offices."

This report summarizes the procedures the two houses of Congress use most frequently to resolve their legislative differences. It is based upon an interpretation of the rules and published precedents of the House and Senate, and an analysis of the application of these rules and precedents in recent practice. It bears emphasizing that this report is not exhaustive nor is it in any way an official statement of House or Senate procedures. It may serve as a useful introduction or general guide, but it should not be considered an adequate substitute for a study of House and Senate rules and precedents themselves, or for consultations with the parliamentarians of the House and Senate on the meaning and possible application of the rules and precedents.

A letter report issued by the Government Accountability Office with an abstract that begins "A diverse Senior Executive Service (SES), which generally represents the most experienced segment of the federal workforce, can be an organizational strength by bringing a wider variety of perspectives and approaches to policy development and implementation, strategic planning, problem solving, and decision making. In a January 2003 report (GAO-03-34), GAO provided data on career SES members by race, ethnicity, and gender as of October 2000 and a statistically estimated projection of what the profile of the SES would be in October 2007 if appointment and separation trends did not change. In response to a request for updated information on the diversity in the SES, GAO is providing information from the Office of Personnel Management's (OPM) Central Personnel Data File (1) on the representation of women and minorities in the SES and the SES developmental pool (i.e., GS-15 and GS-14 positions) for the executive branch as of fiscal year 2007 and comparing this representation to fiscal year 2000 levels and to levels GAO projected for October 2007 in its 2003 report; (2) for fiscal years 2000 and 2007, the average age at which women and minorities were …

A letter report issued by the Government Accountability Office with an abstract that begins "Genetically engineered (GE) crops--including crops engineered to resist pests or tolerate herbicides--are widespread in the United States and around the world. Taking direction from the 1986 Coordinated Framework for Regulation of Biotechnology, the U.S. Department of Agriculture (USDA), Environmental Protection Agency (EPA), and Food and Drug Administration (FDA) regulate GE crops to ensure that they are safe. The unauthorized mixing of some GE crops with non-GE crops has caused controversy and financial harm. GAO examined (1) unauthorized releases of GE crops, (2) coordination among the three agencies, and (3) additional actions they have proposed to improve oversight. GAO gathered data from agencies and stakeholders; used criteria from prior GAO work to assess coordination; and reviewed agency proposals."

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Emergency Management Agency (FEMA), the Department of Homeland Security (DHS) agency that administers the National Flood Insurance Program (NFIP), estimates that subsidized properties--those that receive discounted premium rates that do not fully reflect the properties' actual flood risk--experience as much as five times the flood damage as properties that do not qualify for subsidized rates. Almost one in every four residential policies has subsidized rates that are on average 35-40 percent of the full-risk rate. Unprecedented losses from the 2005 hurricane season and NFIP's periodic need to borrow from the Department of the Treasury to pay flood insurance claims has raised concerns about the impact that subsidized premium rates have on the longterm financial solvency of NFIP. GAO designated NFIP as high-risk in March 2006; as of June 2008, NFIP's debt stood at $17.4 billion. This report (1) provides information on NFIP's inventory of subsidized properties and (2) examines NFIP's current approach to subsidized properties and the advantages and disadvantages of options for reducing the costs associated with these properties. To do this work, GAO analyzed data on policies and claims and collected available …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) use of unmanned aircraft systems (UAS) continues to increase. In 2000, DOD components had fewer than 50 unmanned aircraft in their inventory. By May 2008, they had more than 6,000. However, DOD faces challenges, such as UAS acquisition and the integration of UAS into joint combat operations. GAO has made a series of recommendations to address challenges, including the need for a UAS strategic plan. To improve upon the management and use of UAS, DOD has implemented several actions, such as establishing new task forces. GAO was asked to (1) identify key DOD efforts to improve the management and operational use of UAS and (2) assess the extent to which these efforts constitute an overarching organizational framework to guide and oversee UAS efforts. GAO reviewed DOD documents such as directives and memorandums, and interviewed agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The World Bank Group lends about $40 billion annually to developing countries. Critics have claimed that some projects have harmed the environment and the local population. Title XIII of the International Financial Institutions Act of 1977 outlines in part the U.S. government's requirements for reviewing potential environmental and social impacts of proposed multilateral development bank projects. GAO was asked to assess the U.S. government's international environmental oversight efforts by examining (1) how U.S. agencies implement legislative requirements to review the potential environmental concerns associated with proposed World Bank Group projects, and (2) agencies' ability to identify and address these concerns. GAO reviewed Title XIII, World Bank Group reports, and U.S. agency documents and met with representatives from U.S. government agencies, the World Bank Group, and nongovernmental organizations."

A letter report issued by the Government Accountability Office with an abstract that begins "Covering nearly 4,000 miles of land and water from Washington to Maine, the U.S.-Canadian border is the longest undefended border in the world. Various Department of Homeland Security (DHS) component agencies share responsibility for northern border security, primarily U.S. Customs and Border Protection (CBP), in collaboration with other federal, state, local, tribal, and Canadian entities. The Implementing Recommendations of the 9/11 Act of 2007 required the Secretary of Homeland Security to submit a report to Congress that addresses the vulnerabilities along the northern border, and provides recommendations and required resources to address them. The act also required GAO to review and comment on this report. In response to this mandate, GAO examined (1) the extent to which the DHS report to Congress is responsive to the legislative requirements and (2) actions that may be necessary to address northern border vulnerabilities in addition to the actions addressed in the report. To conduct this work, GAO reviewed DHS plans, reports, and other documents, and interviewed DHS officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Agriculture's Forest Service and the Department of the Interior's Bureau of Land Management (BLM) have stewardship contracting authority, which allows the agencies to trade goods--such as timber--for services (e.g., thinning forests or rangelands) that the agencies would otherwise pay for with appropriated dollars, and to enter into stewardship contracts lasting up to 10 years. The authority is set to expire in 2013. GAO was asked to determine, among other things, (1) the extent to which the agencies are using stewardship contracting and (2) what successes and challenges the agencies have experienced in using it. In doing so, GAO assessed agency data, reviewed project files, and visited projects in numerous locations."

A letter report issued by the Government Accountability Office with an abstract that begins "The President announced the Proliferation Security Initiative (PSI) in 2003 to enhance U.S. efforts to prevent the spread of weapons of mass destruction. In a 2006 classified report, GAO recommended that agencies establish clear PSI policies and procedures and performance indicators. In 2007, Congress enacted a law calling for the administration to expand and strengthen PSI and address GAO's prior recommendations. This report assesses (1) the extent to which the administration issued a PSI directive and submitted required PSI-related reports to Congress; (2) steps U.S. agencies have taken to establish clear PSI policies and procedures, structures, budgets, and performance indicators; and (3) U.S. agencies' efforts to increase cooperation and coordination with PSI countries and develop a strategy to resolve interdiction issues. GAO reviewed and analyzed agency documents and interviewed officials from the Departments of State (State), Defense (DOD), and other agencies with PSI responsibilitie"

A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, the Centers for Disease Control and Prevention (CDC), an agency within the Department of Health and Human Services (HHS), developed an electronic syndromic surveillance system called BioSense that uses health-related data to identify patterns of disease symptoms prior to specific diagnoses. In late 2007, CDC began to redesign the program to improve collaboration with stakeholders and address identified management weaknesses. Pursuant to House Report 110-231, GAO evaluated the BioSense program, focusing on the cost and timeline estimates and performance measures and benchmarks for implementing the program, among other objectives. To accomplish this, GAO analyzed relevant program documentation and interviewed CDC officials responsible for developing and implementing BioSense."

A letter report issued by the Government Accountability Office with an abstract that begins "International policies to address climate change have largely relied on market-based programs; for example, under the European Union's Emissions Trading Scheme (ETS) phase I (2005 to 2007) carbon dioxide emissions reductions were sought by setting a cap on each member state's allowable emissions and distributing tradable allowances to covered entities, such as power plants. Beginning operation in 2002, the Kyoto Protocol's Clean Development Mechanism (CDM) has relied on offsets, allowing certain industrialized nations to pay for emission reduction projects in developing countries--where the cost of abatement may be less expensive--in addition to reducing emissions within their borders. Legislative proposals to limit greenhouse gas emissions are under consideration in the United States. In this context, GAO was asked to examine the effects of and lessons learned from (1) the ETS phase I and (2) the CDM. GAO worked with the National Academy of Sciences to identify experts in market-based programs and gathered their opinions through a questionnaire, interviewed stakeholders, and reviewed available information."

A letter report issued by the Government Accountability Office with an abstract that begins "Amid ongoing operations in Iraq and Afghanistan, the Army embarked in 2004 on a plan to create a modular, brigade-based force that would be equally capable as its divisional predecessor in part because it would have advanced equipment and specialized personnel. GAO has previously reported that restructuring and rebuilding the Army will require billions of dollars for equipment and take years to complete. For this report, GAO assessed the extent to which the Army has (1) developed a plan to link funding with results and (2) evaluated its modular force designs. GAO analyzed Army equipment and personnel data, key Army reports, planning documents, performance metrics, testing plans, and funding requests. GAO also visited Army Training and Doctrine Command, including selected Army proponents and schools; Army Reserve Command; and the National Guard Bureau."

A letter report issued by the Government Accountability Office with an abstract that begins "Wildland fires have become increasingly damaging and costly. To deal with fire's threats, the five federal wildland fire agencies--the Forest Service in the Department of Agriculture and four agencies in the Department of the Interior (Interior)--rely on thousands of firefighters, fire engines, and other assets. To ensure acquisition of the best mix of these assets, the agencies in 2002 began developing a new interagency budget tool known as fire program analysis (FPA). FPA underwent major changes in 2006, raising questions about its ability to meet its original objectives. GAO was asked to examine (1) FPA's development to date, including the 2006 changes, and (2) the extent to which FPA will meet its objectives. To do so, GAO reviewed agency policies and FPA documentation and interviewed agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Agency for International Development's (USAID)Cuba Program provides assistance to support human rights and promote nonviolent democratic change in Cuba. From 1996 through 2008, the program awarded $83 million in grants to nongovernmental organizations and universities. In 2006, GAO found weaknesses in program oversight that increased the risk of grantees' improperly using grant funds and failing to comply with U.S. laws. In 2008, misuse of grant funds at organizations with the program's two largest grants was detected. GAO was asked to examine (1) actions that USAID has taken since 2006, or plans to take, to improve its award and oversight of the Cuba Program's grants and (2) actions that USAID has taken in response to the recently detected misuses of grant funds. GAO analyzed USAID and grantee records, conducted limited reviews at five grantees, and interviewed agency and grantee officials."

A letter report issued by the Government Accountability Office with an abstract that begins "GAO is required to audit the consolidated financial statements of the U.S. government. Due to the significance of the federal debt held by the public to the governmentwide financial statements, GAO audits the Bureau of the Public Debt's (BPD) Schedules of Federal Debt annually. The audit of these schedules is done to determine whether, in all material respects, (1) the schedules are reliable and (2) BPD management maintained effective internal control relevant to the Schedule of Federal Debt. Further, GAO tests compliance with a significant provision of law related to the Schedule of Federal Debt (statutory debt limit). Federal debt managed by BPD consists of Treasury securities held by the public and by certain federal government accounts, referred to as intragovernmental debt holdings. The level of debt held by the public primarily reflects how much of the nation's wealth has been absorbed by the federal government to finance prior federal spending in excess of federal revenues. Intragovernmental debt holdings represent balances of Treasury securities held by federal government accounts, primarily federal trust funds such as Social Security, that typically have an obligation to invest their excess …

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. military has long used contractors to provide supplies and services to deployed U.S. forces as well as for post-conflict support. The Department of Defense's (DOD) use of contractors has grown significantly to the extent that the force in Iraq is composed of approximately 143,000 military personnel and 149,000 DOD contractor personnel. Congress,GAO, and others have frequently reported on or expressed concerns about the long-standing challenges that DOD faces when managing operational contract support. These challenges include a failure to adequately plan for the use of contractors, poorly defined or changing requirements, a lack of deployable contracting personnel with contingency contracting experience, and difficulties in coordinating contracts and contractor management across military services in joint contingency environments. Furthermore, as we have previously reported, DOD has not provided a sufficient number of trained contract oversight and management personnel in contingency operations, and visibility of contracting activities and contractors has been limited. As we have testified, problems associated with DOD's inability to overcome these challenges have resulted in higher costs, schedule delays, unmet goals, and negative operational impacts. To respond to these concerns, Congress enacted an amendment …