A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of Defense's (DOD) purchasing and pricing of commercially available spare parts, focusing on: (1) a comparative analysis between the purchasing and pricing practices of selected commercial passenger and freight airline companies and the practices of DOD; and (2) how airlines and DOD ensure that they are obtaining reasonable prices when buying commercial items from sole-source suppliers."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) procedures for the disposal and destruction of excess firearms, items with national security implications, and pharmaceuticals."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) progress in eliminating asset management control weaknesses, focusing on: (1) the implementation of the IRS Restructuring and Reform Act's mandate to remove revenue officers from the asset sale function; and (2) other internal control weaknesses identified in GAO's 1992 testimony."

A chapter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) use of seizure authority, focusing on whether: (1) IRS targeted the most noncompliant taxpayers; (2) IRS brought affected taxpayers into compliance; (3) IRS exercised appropriate discretion in conducting seizures; and (4) IRS' implementation of the IRS Restructuring and Reform Act of 1998 would address any weaknesses found in the pre-Restructuring Act seizure process."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the use of pesticides in schools, focusing on: (1) what federal requirements govern the use of pesticides in schools; (2) what information exists on the use of pesticides in schools; (3) what data exist on the incidences of short- and long-term illnesses linked to the exposure to pesticides in schools, and to the extent data are available, what does this data show; and (4) what actions are the Environmental Protection Agency (EPA) and the states taking, where appropriate, to reduce the use of pesticides in schools, and what are the results of their efforts."

Correspondence issued by the General Accounting Office with an abstract that begins "The Forest Service canceled or suspended several timber sales contracts to protect endangered or threatened species. From October 1992 through June 1996, the Forest Service paid $6.5 million to settle claims on 48 canceled or suspended contracts. Currently, there are pending claims of about $51 million for canceled or suspended contracts. To minimize its financial liability in the future, the Forest Service is developing cancellation regulations and a new standard timber sales contract. Progress in finalizing these new regulations has been slow because of the Forest Service's need to conduct a more detailed economic analysis. The proposed rules have also undergone several changes since the Forest Service began working on them in the late 1980s to settle some of the timber companies' claims. The Forest Service has sometimes used replacement timber; however, the timber replacement program has had limited success because the timber was either unavailable within the sale area or was in such poor condition that many companies would not accept it."

Correspondence issued by the Government Accountability Office with an abstract that begins "Each year, Congress appropriates billions of dollars to pay and support U.S. military personnel at home and overseas. In fiscal year 2003, military personnel (MILPERS) appropriations amounted to more than $109 billion. Once the funds are appropriated, the military services are responsible for ensuring that the funds are properly obligated and disbursed. Their end-of-the-fiscal-year review is critical to the next year's budget formulation process because the services use the obligations for the most recent fiscal year completed as a point of reference in developing their new budgets, and Congress uses this information as a point of comparison in its review of the new budget requests. In our prior work for the House and Senate appropriation and authorization committees, reviewing the services' budget justifications, we found that although the services were conducting annual reviews and certifications, the services did not review transactions by matching obligations to individual disbursements in all of the years that disbursements can occur, as required by the Department of Defense (DOD) Financial Management Regulation. We also found that the services disbursed some obligations for purposes other than those reported in their budget submission, but their …

A letter report issued by the Government Accountability Office with an abstract that begins "The fiscal year 1993 National Defense Authorization Act established the National Guard Youth Challenge Program as a pilot program to evaluate the effectiveness of providing military based training to improve the life skills of high school dropouts. The Assistant Secretary of Defense for Reserve Affairs, under the authority of the Under Secretary of Defense for Personnel and Readiness, is responsible for overall policy for the program. The National Guard Bureau (NGB) provides direct management and oversight. In 1998, Congress permanently authorized the program and began decreasing the federal cost share until it reached its current level of 60 percent in 2001. Conference Report 108-767 directed GAO to review the program. Specifically, GAO reviewed (1) historical trends of the program; (2) the extent of analyses performed to determine program costs and the need to adjust the federal and state cost share; and (3) NGB oversight of the program. GAO is also providing information on Reserve Affairs' and states' efforts to obtain funding from alternative sources."

A letter report issued by the Government Accountability Office with an abstract that begins "Government agencies and businesses that require significant capacity to meet voice and data needs depend on dedicated access services. This segment of the telecommunications market generated about $16 billion in revenues for the major incumbent telecommunications firms in 2005. The Federal Communications Commission (FCC) has historically regulated dedicated access prices. With the Telecommunications Act of 1996, FCC reformed its rules to rely on competition to bring about cost-based pricing. Starting in 2001, FCC granted pricing flexibility on the basis of a proxy measure of competition. GAO examined (1) the extent that alternatives are available in areas where FCC granted pricing flexibility, (2) how prices have changed since the granting of pricing flexibility, and the effect on government agencies, and (3) how FCC monitors competition. GAO's work included analyzing data on competitive alternatives, list prices, and average revenue, and interviewing FCC officials and industry representatives."

A letter report issued by the Government Accountability Office with an abstract that begins "Over the last 25 years, pension coverage has shifted primarily from "traditional" defined benefit (DB) plans, in which workers accrue benefits based on years of service and earnings, toward defined contribution (DC) plans, in which participants accumulate retirement balances in individual accounts. DC plans provide greater portability of benefits, but shift the responsibility of saving for retirement from employers to employees. This report addresses the following issues: (1) What percentage of workers participate in DC plans, and how much have they saved in them? (2) How much are workers likely to have saved in DC plans over their careers and to what degree do key individual decisions and plan features affect plan saving? (3) What options have been recently proposed to increase DC plan coverage, participation, and savings? GAO analyzed data from the Federal Reserve Board's 2004 Survey of Consumer Finances (SCF), the latest available, utilized a computer simulation model to project DC plan balances at retirement, reviewed academic studies, and interviewed experts."

A letter report issued by the Government Accountability Office with an abstract that begins "Threats to federal information technology (IT) infrastructure and systems continue to grow in number and sophistication. The ability to make federal IT infrastructure and systems secure depends on the knowledge, skills, and abilities of the federal and contractor workforce that implements and maintains these systems. In light of the importance of recruiting and retaining cybersecurity personnel, GAO was asked to assess (1) the extent to which federal agencies have implemented and established workforce planning practices for cybersecurity personnel and (2) the status of and plans for governmentwide cybersecurity workforce initiatives. GAO evaluated eight federal agencies with the highest IT budgets to determine their use of workforce planning practices for cybersecurity staff by analyzing plans, performance measures, and other information. GAO also reviewed plans and programs at agencies with responsibility for governmentwide cybersecurity workforce initiatives."

A letter report issued by the Government Accountability Office with an abstract that begins "Among accommodations requested and granted in the most recent testing year, approximately three-quarters were for extra time, and about half were for applicants with learning disabilities. High school and postsecondary school officials GAO interviewed reported advising students about which accommodations to request and providing documentation to testing companies, such as a student's accommodations history."

Testimony issued by the Government Accountability Office with an abstract that begins "In summary, TSA receives thousands of air passenger screening complaints through five central mechanisms, but does not have an agencywide policy, consistent processes, or a focal point to guide receipt and use of such information. Also, while the agency has several methods to inform passengers about its complaint processes, it does not have an agencywide policy or mechanism to ensure consistent use of these methods among commercial airports. In addition, TSA's complaint resolution processes do not fully conform to standards of independence to ensure that these processes are fair, impartial, and credible, but the agency is taking steps to improve independence. To address these issues, we made four recommendations to TSA with which the agency concurred, and it indicated actions it is taking in response. Finally, TSA officials stated that the agency is undertaking efforts to focus its resources and improve the passenger experience at security checkpoints by applying new intelligence-driven, risk-based screening procedures, including expanding its Pre✓™ program. TSA plans to have this program in place at 35 airports by the end of the calendar year and estimates that it has screened more than 4 million passengers …

Testimony issued by the Government Accountability Office with an abstract that begins "Understanding the extent and nature of identity theft-related refund fraud is important to crafting a response to it, but Internal Revenue Service (IRS) managers recognize that they do not have a complete picture. Program officials said that one of the challenges they face in combating this type of fraud is its changing nature and how it is concealed. While perfect knowledge about cases and who is committing the crime will never be attained, the better IRS understands the problem, the better it can respond and the better Congress can oversee IRS's efforts. IRS officials described several areas where the extent and nature of identity theft is unknown."

Other written product issued by the Government Accountability Office with an abstract that begins "GAO's previous work has shown that, once enacted, tax expenditures and their relative contributions toward achieving federal missions and goals are often less visible than spending programs, which are subject to more systematic review. One reason for this is that they often operate, in practice, like entitlement programs not subject to annual appropriations. Since 1994, GAO has recommended greater scrutiny of tax expenditures, as periodic reviews could help determine how well specific tax expenditures work to achieve their goals and how their benefits and costs compare to those of programs with similar goals. However, the Executive Branch has made little progress in developing a framework for systematically evaluating tax expenditures."

Testimony issued by the Government Accountability Office with an abstract that begins "GAO reported in February 2012 that replacing $1 notes with $1 coins could potentially provide $4.4 billion in net benefits to the federal government over 30 years. The overall net benefit was due solely to increased seigniorage and not to reduced production costs. Seigniorage is the difference between the cost of producing coins or notes and their face value; it reduces government borrowing and interest costs, resulting in a financial benefit to the government. GAO’s estimate takes into account processing and production changes that occurred in 2011, including the Federal Reserve’s use of new equipment to determine the quality and authenticity of notes, which has increased the expected life of the note thereby reducing the costs of circulating a note over 30 years. (The $1 note is expected to last 4.7 years and the $1 coin 30 years.) Like all estimates, there are uncertainties surrounding GAO’s estimate, especially since the costs of the replacement occur in the first several years and can be estimated with more certainty than the benefits, which are less certain because they occur further in the future. Moreover, changes to the inputs and assumptions …