Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-01-554G, Property Management Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Exposure Draft), June 2001. The Joint Financial Management Improvement Program's Property Management Systems Requirements assist (1) agencies implement and monitor their property management systems and (2) managers and auditors review agency property management systems to determine if they substantially comply with the Federal Financial Management Improvement Act. This checklist is provided as a tool for use by experienced staff and is one in a series of documents issued by GAO to help agencies improve or maintain effective operations."

Guidance issued by the General Accounting Office with an abstract that begins "This financial audit manual describes the methodology used by GAO and the President's Council on Integrity and Efficiency to perform financial statement audits of federal entities."

Correspondence issued by the Government Accountability Office with an abstract that begins "To address homeland defense needs and comply with government direction that agencies use the electromagnetic spectrum more efficiently, the Department of Defense (DOD) is deploying new Land Mobile Radios to military installations across the country. The new Land Mobile Radios operate in the same frequency range--380 Megahertz (MHz) to 399.9 MHz--as many unlicensed low-powered garage door openers, which have operated in this range for years. While DOD has been the authorized user of this spectrum range for several decades, their use of Land Mobile Radios between 380 MHz and 399.9 MHz is relatively new. With DOD's deployment of the new radios and increased use of the 380 MHz-399.9 MHz range of spectrum, some users of garage door openers have experienced varying levels of inoperability that has been attributed to interference caused by the new radios. Nevertheless, because garage door openers operate as unlicensed devices, they must accept any interference from authorized spectrum users. This requirement stems from Part 15 of the Federal Communications Commission (FCC) regulations. Garage door openers and other unlicensed devices are often referred to as "Part 15 devices." Congress requested that GAO review the potential …

Testimony issued by the Government Accountability Office with an abstract that begins "The gradual retreat of polar sea ice, combined with an expected increase in human activity--shipping traffic, oil and gas exploration, and tourism in the Arctic region--has increased the strategic interest that the United States and other nations have in the Arctic. As a result, the U.S. Coast Guard, within the Department of Homeland Security (DHS), has responsibilities in the Arctic, which are expected to increase. This testimony provides an update of: (1) the extent to which the Coast Guard has taken actions to identify requirements for future Arctic operations; (2) issues related to the U.S. icebreaking fleet; and (3) the extent to which the Coast Guard is coordinating with stakeholders on Arctic issues. This statement is based on GAO-10-870, issued in September 2010, and includes selected updates. For the selected updates, GAO analyzed Coast Guard, Department of Defense (DOD,) and other related documents on Arctic operations and capabilities. GAO also interviewed Coast Guard and DOD officials about efforts to identify Arctic requirements and coordinate with stakeholders."

Guidance issued by the General Accounting Office with an abstract that begins "Thos publication supersedes AIMD-21.2.8, Travel System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, May 2000. GAO published a guide reflecting the Joint Financial Management Improvement Program's revised Travel System Requirements to assist: (1) agencies in implementing and monitoring their travel systems; and (2) management and auditors in reviewing their travel systems to determine if they are in substantial compliance with the Federal Financial Management Improvement Act of 1996."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (MMA) required the Secretary of the Department of Health and Human Services to change the payment rates for chemotherapy-related drugs and chemotherapy administration services. These changes followed reports that Medicare payments for chemotherapy-related drugs were much higher than physicians' costs to acquire them, and oncologists' assertions that drug overpayments were needed to compensate for inadequate payments for chemotherapy administration services. In addition, the Centers for Medicare & Medicaid Services (CMS) made changes in billing rules for chemotherapy administration services. However, oncologists have been concerned that even with these changes, Medicare payments may not cover the costs of providing chemotherapy services in 2005. To respond to a Congressional request that we review the adequacy of Medicare payments for chemotherapy-related drugs and chemotherapy administration services in 2004 and 2005, we assessed the changes in these payments and compared the payments to the estimated costs of providing these services."

Testimony issued by the Government Accountability Office with an abstract that begins "Foster children have often been removed from abusive or neglectful homes and tend to have more mental health conditions than other children. Treatment may include psychotropic drugs but their risks to children are not well understood. Medicaid, administered by states and overseen by the Department of Health and Human Services (HHS), provides prescription drug coverage to foster children. This testimony examines (1) rates of psychotropic prescriptions for foster and nonfoster children in 2008 and (2) state oversight of psychotropic prescriptions for foster children through October 2011. GAO selected Florida, Maryland, Massachusetts, Michigan, Oregon, and Texas primarily based on their geographic diversity and size of the foster care population. Results cannot be generalized to other states. In addition, GAO analyzed Medicaid fee-for-service and foster care data from selected states for 2008, the most recent year of prescription data available at the start of the audit. Maryland's 2008 foster care data was unreliable. GAO also used expert child psychiatrists to provide a clinical perspective on its methodology and analysis, reviewed regulations and state policies, and interviewed federal and state officials."

Guidance issued by the General Accounting Office with an abstract that begins "GAO has updated its guidance on controls over employee time and attendance activities to (1) provide agencies with the flexibility needed to streamline time and attendance reporting systems, (2) allow agencies to reduce their costs while maintaining adequate internal control, and (3) update the requirements on electronic signature control."

Correspondence issued by the General Accounting Office with an abstract that begins "On December 13, 2002, in response to growing concern that a terrorist or hostile regime might have access to the smallpox virus and attempt to use it against the American people, the President announced the formation of the National Smallpox Vaccination Program. The program has two components--one responsible for vaccinating civilians and another responsible for vaccinating military personnel. The Centers for Disease Control and Prevention (CDC) is responsible for implementing the civilian component of the National Smallpox Vaccination Program. The Department of Defense (DOD) is responsible for implementing the military component of the program. Because the National Smallpox Vaccination Program is the nation's first large-scale bioterrorism defense program, Congress asked us to assess the implementation of the program in order to aid the development of future programs. In April 2003, we reported on the implementation of the civilian component of the National Smallpox Vaccination Program. In this report, we describe (1) how DOD implemented its smallpox vaccination program and (2) the steps DOD took to facilitate the implementation of the program."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-650G, Acquisition/Financial Systems Interface Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act, June 2004. The Federal Financial Management Improvement Act of 1996 (FFMIA) requires that agencies implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are described in detail in the Office of Management and Budget's (OMB) guidance and in the Federal Financial Management System Requirements series issued by the Joint Financial Management Improvement Program (JFMIP). JFMIP intends for its requirements series to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems that support program and financial managers, and to describe specific requirements of financial management systems."

A letter report issued by the Government Accountability Office with an abstract that begins "The Post-9/11 GI Bill was signed into law in June 2008 and provides educational assistance for veterans and members of the armed forces who served on or after September 11, 2001. The Department of Veterans Affairs (VA) is responsible for processing claims for these new education benefits. VA concluded that its legacy systems and manual processes were insufficient to support the new benefits and, therefore, began an initiative to modernize its benefits processing capabilities. The long-term solution was to provide a fully automated end-to-end information technology (IT) system to support the delivery of benefits by December 2010. VA chose an incremental development approach, called Agile software development, which is intended to deliver functionality in short increments before the system is fully deployed. GAO was asked to (1) determine the status of VA's development and implementation of its IT system to support the implementation of education benefits identified in the Post-9/11 GI Bill and (2) evaluate the department's effectiveness in managing its IT project for this initiative."

Guidance issued by the Government Accountability Office with an abstract that begins "This publication supersedes GAO-07-731G, Government Auditing Standards: July 2007 Revision. This is the Government Auditing Standards 2011 version. This document outlines standards that contain requirements for auditor reporting on internal control. This revision supersedes the 2007 revision."

Guidance issued by the General Accounting Office with an abstract that begins "A statement of budgetary resources (SBR) and related disclosures can provide useful information on the budgetary resources provided to a federal agency as well as the status of those resources at the end of a fiscal year. The audit of an SBR and other disclosures can help assess the reliability of a reported budget execution data and the amounts reported as "actual" in the President's budget. The audit also tests provisions of relevant laws and regulations that significantly affect the financial statements, including budget restrictions. An earlier GAO review found that the SBR was not always properly audited and that explanations of material differences between the SBR and the President's Budget were not always disclosed as required. These deficiencies break the linkage between the documents and make it difficult to assess the reliability of budget execution data."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses our key findings and recommendations in our report that we are releasing today on some aspects of personnel security clearance reforms. We conducted our review in response to a congressional request. This is the fourth in a series of hearings, in which Congress has asked GAO to testify; and this Subcommittee's continued oversight has helped focus attention on the need for personnel security reform. Personnel security clearances allow government and industry personnel to gain access to classified information that, through unauthorized disclosure, can in some cases cause exceptionally grave damage to U.S. national security. The July 2010 and subsequent October 2010 recent unauthorized leak of almost 500,000 classified documents posted to the Internet related to the ongoing wars in Afghanistan and Iraq provides a cogent example of the inherent risks involved when granting an individual a security clearance. To ameliorate these risks, government agencies rely on a multiphased personnel security clearance process. However, with the increase in demand over the past decade for personnel with security clearances, we and others have identified problems with the security clearance process with respect to delays and incomplete documentation. …

Other written product issued by the General Accounting Office with an abstract that begins "The Office of Information Management and Communications (OIMC) published its second annual performance report on OIMC's service to the GAO user community. This report: (1) provides a snapshot of major OIMC projects and key services; (2) highlights performance indicators OIMC has established for customer satisfaction and timeliness; and (3) identifies emerging issues requiring GAO management attention."

Testimony issued by the Government Accountability Office with an abstract that begins "The Pension Benefit Guaranty Corporation (PBGC) is a self-financing government corporation that insures the pensions of 44 million workers in more than 27,000 private sector defined benefit pension plans. Yet, PBGC faces financial instability that could pose a future threat to this source of protection for Americans' retirement income. As fewer sponsors pay premiums for fewer participants in defined benefit plans, and as the underfunding of large defined benefit plans increases, the risks to PBGC's financial future also increase. As of September 2010, PBGC's net accumulated financial deficit was $23 billion. GAO has designated PBGC and the pension insurance programs it administers as "high risk" areas in need of urgent attention and transformation to address economy, efficiency, or effectiveness changes. In this testimony, GAO discusses its recent work regarding PBGC. Specifically, this statement focuses on needed improvements to PBGC's governance structure and strategic management based on GAO's prior work in these areas. GAO is making no new recommendations in this statement, but continues to believe that Congress should consider expanding PBGC's board of directors and that PBGC should implement recommendations from prior reports that have not yet been …

Other written product issued by the General Accounting Office with an abstract that begins "GAO published a functional requirements document for seized property and forfeited assets systems that will provide the capability for financial managers and others to control and account for seized property and forfeited assets."

Other written product issued by the Government Accountability Office with an abstract that begins "There is widespread agreement that the federal government faces a range of challenges in the 21st century that it must confront to enhance performance, ensure accountability, and position the nation for the future. Federal agencies will need the most effective human capital systems to address these challenges and succeed in their transformation efforts during a period of likely sustained budget constraints. More progress in addressing human capital challenges was made in the last 3 years than in the last 20, and significant changes in how the federal workforce is managed are underway. On April 14, 2004, GAO and the National Commission on the Public Service Implementation Initiative hosted a forum with selected executive branch officials, key stakeholders, and other experts to help advance the discussion concerning how governmentwide human capital reform should proceed."

Other written product issued by the Government Accountability Office with an abstract that begins "This is Appendix 2 of GAO's 2006 Performance and Accountability Report. Section 6 of the GAO Personnel Flexibilities Act of 2000, Pub. L. No. 106-303 (2000), and section 11 of the GAO Human Capital Reform Act of 2004, Pub. L. No. 108-271 (2004), require GAO to report to the Congress regarding its use of certain of the provisions of these acts."

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided a listing of its reports, testimonies, correspondence and other publications issued in October 1999."

A letter report issued by the Government Accountability Office with an abstract that begins "As part of the Acela high-speed rail program, the National Railroad Passenger Corporation (Amtrak) executed contracts in 1996 with train manufacturers Bombardier and Alstom to build 20 high-speed trains--called trainsets--and 15 electric high-horsepower locomotives; construct three maintenance facilities; and provide maintenance services for the Acela trainsets. The trainsets, locomotives, and facilities contracts totaled $730 million. Bombardier and Alstom, referred to as the Consortium, created the Northeast Corridor Management Service Corporation (NecMSC) to manage the facilities and maintain the trainsets, including supervising Amtrak maintenance employees. Amtrak pays NecMSC for its management and maintenance services. Concerns about the quality of the Consortium's work and Amtrak's withholding of $70 million in payments resulted in the parties suing each other, each seeking damages of $200 million. After entering into negotiations at the end of 2002, officials from the Consortium and Amtrak signed a settlement agreement in March 2004. In general, under the settlement, the Consortium must complete modifications to the trainsets and locomotives, achieve established performance requirements, provide training to Amtrak staff, and provide and extend warranties. In addition, Amtrak agreed to release up to $42.5 million of the $70 …

Testimony issued by the Government Accountability Office with an abstract that begins "The Federal Housing Administration (FHA) has helped millions purchase homes by insuring private lenders against losses from defaults on single-family mortgages. In recent years, FHA has experienced a dramatic increase in its market role due, in part, to the contraction of other mortgage market segments. The increased reliance on FHA mortgage insurance highlights the need for FHA to ensure that it has the proper controls in place to minimize financial risks while meeting the housing needs of borrowers. This statement discusses (1) changes in the financial condition of FHA's fund used to insure mortgages--the Mutual Mortgage Insurance Fund (Fund)--and the budgetary implications of these changes; (2) how FHA evaluates the financial condition of the Fund; and (3) steps FHA has taken to assess and manage risks. This statement is drawn from a recent report on FHA's oversight capacity (GAO-12-15) as well as a report issued in September 2010 on the financial condition of the Fund (GAO-10-827R). GAO also obtained updated information on the status of the Fund from the recently issued actuarial report on the Fund."

Other written product issued by the Government Accountability Office with an abstract that begins "Two key measures that have been used as indicators of the government's annual fiscal condition are the unified budget deficit measured primarily on a cash basis and the net operating cost measured on an accrual basis for financial statement purposes. The unified budget deficit has historically been the focus of budget debates and media reports in part because it closely approximates the government's short-term borrowing needs. Cash accounting can also be useful for controlling spending in the current year. However, the cash measure of fiscal condition, which is similar to keeping a checkbook, by nature excludes information about the long-term consequences of today's policy decisions and operations. Indeed, understanding our nation's long-term fiscal outlook is important because, as GAO's long-term simulations show, current fiscal policy is unsustainable. The accrual measure primarily provides more information on the longer-term implications of today's policy decisions and operations by showing certain costs incurred today but not payable for years to come, such as civilian and military pensions and retiree health care. While cash and accrual measures each serve different purposes, they present complementary information and can be used together to …