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 "The Logistics Modernization Program (LMP) is an Army business system that is intended to replace the aging Army systems that manage inventory and depot repair operations. From 1999 through 2009, the Army expended more than $1 billion for LMP. LMP was originally scheduled to be completed by 2005, but after the first deployment in July 2003, the Army delayed fielding because of significant problems. The Army later decided to field the system in two additional deployments: the second in May 2009 and the third in October 2010. GAO was asked to evaluate the extent to which the Army will achieve the intended functionality (e.g., supply chain management and materiel maintenance) from LMP for the commands, depots, and arsenals participating in the third deployment. To do this, GAO reviewed Army plans and policies related to LMP and met with Army officials at three Army commands and several third deployment sites."

A letter report issued by the Government Accountability Office with an abstract that begins "On July 16, 2004, the director of the Los Alamos National Laboratory (LANL) declared a suspension, or stand-down, of laboratory operations to address safety and security concerns. LANL is one of three laboratories that conduct nuclear weapons research for the National Nuclear Security Administration (NNSA) within the Department of Energy (DOE). In deciding to stand down operations, LANL's director consulted with senior officials from NNSA and the University of California, the management and operating contractor for the laboratory. GAO was asked to assess (1) the extent to which LANL's and NNSA's estimates capture the total cost of the stand-down, (2) the effect of the stand-down on LANL's major research programs, and (3) whether there was a reasonable basis for NNSA's decisions regarding the reimbursement of stand-down costs to the University of California."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Expeditionary Fire Support System (EFSS)--which consists of two kinds of motorized vehicles, a 120-mm mortar, an ammunition trailer, and fire direction equipment--is being developed to meet the United States Marine Corps' need for a weapon system that can be carried inside the MV-22 Osprey to support assault operations. The Marine Corps Operational Test and Evaluation Activity (MCOTEA), the independent test agency for the Marines, conducted initial operational testing and evaluation of the EFSS from May to July 2007, and reported in September 2007, among other things, that it experienced several safety, performance, reliability, and mechanical problems. We briefed Congress on these and other issues related to the EFSS in September 2007. Subsequently, at congressional request, the Marine Corps delayed full-rate production of the EFSS until after GAO reported on the system. In December 2007, we issued our report, which described the system's safety, performance, reliability, and mechanical problems. MCOTEA retested the system in February and March 2008, focusing on determining whether the problems identified in 2007 were resolved. It reported its analysis of the test results in May 2008. In October 2008, Congress asked us to provide …

A letter report issued by the Government Accountability Office with an abstract that begins "Life expectancy has increased over the last several decades, and by 2050 persons age 65 or older will account for more than 20 percent of the total U.S. population, up from about 13 percent in 2000. Without significant changes in retirement decisions, these improvements in longevity are expected to lengthen the average number of years that Americans spend in retirement and contribute to the expected long-term revenue shortfall in the trust funds for Social Security's Old-Age and Survivors Insurance (OASI) and Disability Insurance (DI) programs (collectively knows as OASDI). The 2010 report from the Social Security Board of Trustees projects that the trust funds' assets will be exhausted by 2037. In light of the long-term trust fund solvency issues and increased longevity, many have suggested changing the earliest eligibility age (EEA) at which workers first qualify for retirement benefits, the full retirement age (FRA) at which they receive full benefits, or both. By reducing monthly benefits for those taking early benefits or delaying eligibility, raising the retirement ages could create an incentive for workers to delay retirement, thus earning more income and possibly saving more for …

Testimony issued by the Government Accountability Office with an abstract that begins "The Federal Protective Service (FPS) within the Department of Homeland Security (DHS) is responsible for providing law enforcement and related security services for nearly 9,000 federal facilities under the control and custody of the General Services Administration (GSA). In 2004 GAO identified a set of key protection practices from the collective practices of federal agencies and the private sector, which included allocation of resources using risk management, strategic management of human capital, leveraging of technology, information sharing and coordination, and performance measurement and testing. This testimony is based on past reports and testimonies and discusses (1) limitations FPS faces in protecting GSA buildings and resulting vulnerabilities; and (2) actions FPS is taking. To perform this work, GAO used its key practices as criteria, visited a number of GSA buildings, surveyed tenant agencies, analyzed pertinent laws and DHS and GSA documents, conducted covert testing at 10 judgmentally selected high-security buildings in four cities, and interviewed officials from DHS, GSA, and tenant agencies, and contractors and guards."

Other written product issued by the General Accounting Office with an abstract that begins "The August 14, 2003, electricity blackout--the largest in the nation's history--affected millions of people across eight northeastern and midwestern states as well as areas in Canada. The blackout intensified concerns about the overall status and security of the electricity industry at a time when the industry is undergoing major changes and Americans have a heightened awareness of threats to security. Because of these widespread concerns and the broad institutional interest of the Congress, we (1) highlighted information about the known causes and effects of the blackout, (2) summarized themes from prior GAO reports on electricity and security matters that provide a context for understanding the blackout, and (3) identified some of the potential options for resolving problems associated with these electricity and security matters."

A letter report issued by the Government Accountability Office with an abstract that begins "To improve outcomes for youth leaving foster care, Congress passed the Foster Care Independence Act of 1999 (FCIA), which increased the allocation of federal funds for independent living programs from $70 million to $140 million. This report reviews (1) how states' funding allocations changed to serve youth after FCIA, (2) the extent to which states have expanded services and age groups of foster youth served since the passage of FCIA and what challenges remain, (3) the extent to which states have used other federal and state programs to coordinate the delivery of services to foster youth, and (4) how the states and the Department of Health and Human Services (HHS) have fulfilled the program accountability provisions of the law and assessed the effectiveness of independent living services."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal and tribal lands on the U.S. borders with Canada and Mexico are vulnerable to illegal cross-border activity. The Department of Homeland Security (DHS)--through its U.S. Customs and Border Protection's Office of Border Patrol (Border Patrol)--is responsible for securing these lands, while the Departments of the Interior (DOI) and Agriculture (USDA) manage natural resources and protect the public. GAO was asked to examine the extent that (1) border security threats have changed on federal lands; (2) federal agencies operating on these lands have shared threat information and communications; and (3) federal agencies have coordinated budgets, resources, and strategies. GAO reviewed interagency agreements and threat assessments; analyzed enforcement data from 2007 through 2009; and interviewed officials at headquarters and two Border Patrol sectors selected due to high volume of illegal cross-border activity (Tucson) and limited ability to detect this activity (Spokane). GAO's observations cannot be generalized to all sectors but provide insights. This is a public version of a sensitive report that GAO issued in October 2010. Information that DHS deemed sensitive has been redacted."

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 "The Transportation Worker Identification Credential (TWIC) program, which is managed by the Department of Homeland Security's (DHS) Transportation Security Administration (TSA) and the U.S. Coast Guard, requires maritime workers who access secure areas of transportation facilities to obtain a biometric identification card to access these facilities. A federal regulation set a national compliance deadline of April 15, 2009. TSA is conducting a pilot program to test the use of TWICs with biometric card readers in part to inform the development of a second TWIC regulation. The Government Accountability Office (GAO) was asked to evaluate TSA's and the Coast Guard's progress and related challenges in implementing TWIC, and to evaluate the management challenges, if any, TSA, Coast Guard, and DHS face in executing the TWIC pilot test. GAO reviewed TWIC enrollment and implementation documents and conducted site visits or interviewed officials at the seven pilot program sites."

A letter report issued by the Government Accountability Office with an abstract that begins "Under 10 U.S.C. 2466, the military departments and defense agencies can use no more than 50 percent of annual depot maintenance funding for work performed by private-sector contractors. The Department of Defense (DOD) must submit a report to Congress annually on the division of depot maintenance funding between the public and private sectors during the preceding fiscal year and projected distribution for the current and ensuing fiscal years. As required, GAO reviewed the report submitted in April 2005 and is, with this report, submitting its views to Congress on whether (1) the military departments complied with the "50-50 requirement" for fiscal year 2004 and (2) the projections for fiscal years 2005 and 2006 represent reasonable estimates. Additionally, GAO is assessing whether the data currently provided in DOD's annual 50-50 report are useful to Congress in exercising its oversight role."

A letter report issued by the Government Accountability Office with an abstract that begins "Agencies can improve their efficiency through the use of shared services, which are often financed through intragovernmental revolving funds (IRF). GAO was asked to (1) identify key operating principles the Commerce Departmental and Census Bureau Working Capital Funds (WCF), which are one type of IRF, should follow to ensure appropriate tracking and use of federal funds and (2) evaluate how departmental and Census policies and procedures for managing these WCFs reflect these principles. GAO identified four key operating principles based on a review of governmentwide guidance on business principles, internal controls, managerial cost accounting, and performance management. GAO also discussed the reasonableness of the principles with staff of the two WCFs and the Office of Management and Budget; these staff generally found the principles to be reasonable. GAO reviewed WCF authorizing legislation and statutory authorities, analyzed agency policies and data, and interviewed agency officials."

Testimony issued by the Government Accountability Office with an abstract that begins "In March 2004, GAO testified before the Subcommittee on Readiness and Management Support, Senate Committee on Armed Services on the impact and causes of financial and related business weaknesses on the Department of Defense's (DOD) operations and the status of DOD reform efforts. GAO's reports continue to show that fundamental problems with DOD's financial management and related business operations result in substantial waste and inefficiency, adversely impact mission performance, and result in a lack of adequate transparency and appropriate accountability across all major business areas. Over the years, DOD leaders have initiated a number of efforts to address these weaknesses and transform the department. For years, GAO has reported that DOD is challenged in its efforts to effect fundamental financial and business management reform, and GAO's ongoing work continues to raise serious questions about DOD's chances of success. The Subcommittee asked GAO to provide a current status report on DOD's progress to date and suggestions for improvement. Specifically, GAO was asked to provide (1) an overview of the impact and causes of weaknesses in DOD's business operations, (2) the status of DOD reform efforts, (3) the impact of …

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) National Protection and Programs Directorate (NPPD) was directed by the Senate and House Committees on Appropriations to provide a report on the results of a review to streamline the processes for coordinating and sharing information with its critical infrastructure (CI) protection partners. GAO was unable to assess the extent to which NPPD's streamlining efforts were designed to ensure progress in four areas--mission clarity, useful and actionable work products, efficacy of planning and information sharing, and cost savings--because DHS's response does not discuss NPPD efforts to streamline those processes. Specifically, GAO's analysis of DHS's response showed that DHS provided information on NPPD efforts to coordinate and share information with its public and private partners (e.g., CI owners and operators) and the results of some of those efforts but did not provide information about any NPPD efforts to streamline the processes for coordination and information sharing. For example, DHS's response includes a section on coordinating and executing plans--one of the five topic areas that NPPD was required to include in its report--that describes who NPPD's partners are and ways that NPPD coordinates and executes …

A letter report issued by the Government Accountability Office with an abstract that begins "Educational achievement of students can be negatively affected by their changing schools often. The recent economic downturn, with foreclosures and homelessness, may be increasing student mobility. To inform Elementary and Secondary Education Act of 1965 (ESEA) reauthorization, GAO was asked: (1) What are the numbers and characteristics of students who change schools, and what are the reasons students change schools? (2) What is known about the effects of mobility on student outcomes, including academic achievement, behavior, and other outcomes? (3) What challenges does student mobility present for schools in meeting the educational needs of students who change schools? (4) What key federal programs are schools using to address the needs of mobile students? GAO analyzed federal survey data, interviewed U.S. Department of Education (Education) officials, conducted site visits at eight schools in six school districts, and reviewed federal laws and existing research."

A letter report issued by the Government Accountability Office with an abstract that begins "Large trucks make up 3 percent of the nation's registered vehicles, but they were involved in 11 percent of all fatal crashes in 2003. To reduce the fatality rate, the Federal Motor Carrier Safety Administration (FMCSA) sets national safety goals and works in partnership with states to reach them. Crash data collected by states and submitted to FMCSA is key to these efforts, and to be fully useful, this data must be complete, timely, accurate, and collected in a consistent manner. GAO addressed (1) what is known about the quality of commercial motor vehicle crash data, and what states are doing to improve it, and (2) the results of FMCSA's efforts to help states make improvements."

A letter report issued by the Government Accountability Office with an abstract that begins "Between fiscal years 2004 and 2009, Congress appropriated nearly $190 million in federal payments for school improvement to the District of Columbia (D.C.). This includes $85 million to the state education office--currently the Office of the State Superintendent of Education (OSSE)--to expand public charter schools and $105 million to D.C. Public Schools (DCPS) to improve education in public schools. Over the years, GAO and others have identified challenges that DCPS and OSSE face in managing federal monies. This report identifies, on the basis of available information, activities for which OSSE and DCPS used federal payments between 2004 and 2009 and describes how OSSE and DCPS monitored grant and contract recipients, respectively. GAO reviewed expenditure data and interviewed and collected documentation from OSSE and DCPS, among others. GAO reviewed all available grants awarded by OSSE in 2008 and 2009 and 14 of the largest contracts awarded by DCPS during that time."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 required the Centers for Medicare & Medicaid Services (CMS) in the Department of Health and Human Services (HHS) to broadly disseminate information on the program to the millions of Medicare beneficiaries--seniors and people under age 65 with permanent disabilities--who are eligible for a drug discount card. In response, CMS began education and outreach efforts designed to publicize the availability and features of the drug discount cards, provide information to facilitate beneficiary choice, and assist beneficiaries with the enrollment process. Congress asked us to provide information on CMS's efforts because the agency's experience in supporting the drug card program may yield important insights relevant to implementing the new prescription drug benefit that becomes effective in 2006. In this report, we (1) describe CMS's education and outreach efforts in support of the drug card program and review assessments of these efforts by public and private health care research organizations and (2) provide data on enrollment in the drug card program and identify factors that may have limited this enrollment."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Air Force's best practices implementation schedule for the acquisition and distribution of secondary inventory items, focusing on: (1) the extent to which the schedule responds to the provisions of the Strom Thurmond National Defense Authorization Act for Fiscal Year 1999; and (2) specific elements of a management framework needed for effective implementation and oversight of the Air Force's best practice initiatives."

Testimony issued by the General Accounting Office with an abstract that begins "The Department of Defense is spending nearly $18 billion annually to develop, acquire, and operate satellites and other spacerelated systems. The majority of satellite programs that GAO has reviewed over the past 2 decades experienced problems that increased costs, delayed schedules, and increased performance risk. In some cases, capabilities have not been delivered to the warfighter after decades of development. DOD has recently implemented a new acquisition policy, which sets the stage for decision making on individual space programs. GAO was asked to testify on its assessment of the new policy."

Testimony issued by the Government Accountability Office with an abstract that begins "Third parties, often businesses, reported more than $6 trillion in miscellaneous income payments to the Internal Revenue Service (IRS) in tax year 2006 on Form 1099-MISC. Payees are to report this income on their tax returns. It has been long known that if these payments are not reported on 1099-MISCs, it is less likely that they will be reported on payee tax returns. In 2010, the reporting requirements were expanded to cover payments for goods and payments to corporations, both previously exempt, beginning in 2012. This testimony summarizes recent GAO reports and provides information on (1) benefits of the current requirements in terms of improved compliance by taxpayers and reduced taxpayer recordkeeping, (2) costs to the third-party businesses of the current 1099-MISC reporting requirement, and (3) options for mitigating the reporting burden for third-party businesses. GAO has not assessed the expansion of 1099-MISC reporting to payments for goods."

Testimony issued by the General Accounting Office with an abstract that begins "After the attacks of September 11th, 2001, concerns intensified over the vulnerability of U.S. ports to acts of terrorism. One particular concern involves the possibility that terrorists would attempt to smuggle illegal fissile material or a tactical nuclear weapon into the country through a cargo container shipped from overseas. This testimony discusses the programs already in place to counter such attempts, new initiatives now under way to enhance the nation's security against such attempts, and the key challenges faced in implementing these various efforts."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony is of Eugene L. Dodaro's appointment as the Comptroller General of the United States."