A letter report issued by the Government Accountability Office with an abstract that begins "Congress is considering proposals for market-based programs to limit greenhouse gas emissions. Many proposals involve creating a cap-and-trade program, in which an overall emissions cap is set and entities covered by the program must hold tradable permits--or "allowances"-- to cover their emissions. According to the Congressional Budget Office (CBO), the value of these allowances could total $300 billion annually by 2020. The government could either sell the allowances, give them away for free, or some combination of the two. Some existing cap-and-trade programs have experience selling allowances. For example, member states participating in the European Union's (EU) Emissions Trading Scheme (ETS) have sold up to about 9 percent of their allowances, and the amount of auctioning is expected to increase significantly starting in 2013. In the United States, the 10 northeastern states participating in the Regional Greenhouse Gas Initiative (RGGI) have auctioned about 87 percent of their allowances. This report is part of GAO's response to a request to review climate change policy options. This report describes the implications of different methods for selling allowances, given available information and the experiences of selected programs. GAO reviewed …

A letter report issued by the Government Accountability Office with an abstract that begins "For tax year 2007, nonresident alien individuals filed about 634,000 Forms 1040NR, the U.S. Nonresident Alien Income Tax Return. IRS has not developed estimates for the extent of nonresident alien tax noncompliance because it often lacks information to distinguish between nonresident aliens and other filers, and examinations can be costly and difficult since many nonresident aliens would depart the country before IRS could examine their returns. IRS's outreach and education efforts have focused on presenting information on nonresident tax issues to a variety of audiences and making information available on its Web site and in its publications. Nevertheless, some nonresidents, their employers, and paid preparers may not be aware of nonresident alien tax rules, according to representatives of groups that work with employers and nonresidents to assist them in fulfilling their tax obligations. Other filing challenges exist. For example, individuals filing Forms 1040NR cannot file electronically. Also, nonresidents in the U.S. for less than 90 days who earn over $3,000 in compensation for services paid for by a foreign employer will likely have to file Form 1040NR, even if they owe no tax. The $3,000 exemption …

A letter report issued by the Government Accountability Office with an abstract that begins "The National Archives and Records Administration (NARA) is responsible for preserving access to government documents and other records of historical significance and overseeing records management throughout the federal government. NARA relies on the use of information systems to receive, process, store, and track government records. As such, NARA is tasked with preserving and maintaining access to increasing volumes of electronic records. GAO was asked to determine whether NARA has effectively implemented appropriate information security controls to protect the confidentiality, integrity, and availability of the information and systems that support its mission. To do this, GAO tested security controls over NARA's key networks and systems; reviewed policies, plans, and reports; and interviewed officials at nine sites."

Correspondence issued by the Government Accountability Office with an abstract that begins "This report presents the results of our review of the expenses paid from the Department of Justice (DOJ) permanent, indefinite appropriation covering the 7- month period ending September 30, 2009. The expenses we reviewed were those paid out of the permanent, indefinite appropriation by DOJ between March 1, 2009, and September 30, 2009, to cover Independent and Special Counsel administrative activities. With the October 2009 repeal of the requirement for a GAO review and report on such expenses, this represents our final report."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) provides health care and mental health care through its TRICARE program. Under TRICARE, beneficiaries may obtain care through TRICARE Prime, an option that includes the use of civilian provider networks and requires enrollment. TRICARE beneficiaries who do not enroll in this option may obtain care from nonnetwork providers through TRICARE Standard, or from network providers through TRICARE Extra. In addition, qualified National Guard and Reserve servicemembers may purchase TRICARE Reserve Select, a plan whose care options are similar to those of TRICARE Standard and TRICARE Extra. We refer to servicemembers who use TRICARE Standard, TRICARE Extra, or TRICARE Reserve Select as nonenrolled beneficiaries. The National Defense Authorization Act for Fiscal Year 2008 directed GAO to analyze the adequacy of DOD's surveys of TRICARE beneficiaries and providers and report what the surveys' results indicate about access to care for nonenrolled beneficiaries. To do so, GAO evaluated the surveys' methodology by interviewing DOD officials and reviewing relevant documentation, including the Office of Management and Budget's (OMB) survey standards. GAO also assessed the surveys' results by interviewing DOD officials, obtaining relevant documentation, and analyzing …

Correspondence issued by the Government Accountability Office with an abstract that begins "On November 16, 2009, we issued our opinion on the U.S. Securities and Exchange Commission's (SEC) fiscal years 2009 and 2008 financial statements. We also issued our opinion on the effectiveness of SEC's internal controls over financial reporting as of September 30, 2009, and our evaluation of SEC's compliance with selected provisions of laws and regulations during fiscal year 2009. The purpose of this report is to present (1) our recommendations related to the significant deficiencies we reported and discussed in our opinion report; (2) less significant internal control issues we identified during our fiscal year 2009 audit of SEC's internal controls and accounting procedures, along with our related recommended corrective actions; (3) the status of the recommendations reported as open in our April 2, 2009, management report (see enclosure I), and (4) the status of the security weaknesses in information systems controls at SEC that we identified in public and "Limited Official Use Only" reports issued in 2005, 2007, 2008, and 2009, that were unresolved at the time of our March 16, 2009, information security reports."

A letter report issued by the Government Accountability Office with an abstract that begins "Recent market declines have significantly diminished the asset value of state and local pension plans. Reported unfunded liabilities for these plans are estimated in the hundreds of billions of dollars. As a result, in the long term, these governments may need to make significant fiscal adjustments such as modifying employee benefits, or increasing contributions to plans. They may also alter investment strategies to attempt to maximize returns by assuming increased risk. Consequently, GAO was asked to examine: (1) who makes investment decisions for state and local defined benefit pension plans and what guides their decision making; (2) how plans allocate their assets and manage their investments; and (3) practices that plans are using to meet a range of challenges in governance, investment, or funding. To address these objectives, GAO reviewed relevant literature, interviewed experts in pension and retirement systems, conducted a survey of state and local plans, and performed more detailed reviews of plans in seven states."

A letter report issued by the Government Accountability Office with an abstract that begins "Political appointees in the federal government sometimes seek appointments to career competitive and other positions which, unlike political appointments, do not terminate at the end of an administration. Federal agencies must use appropriate authorities and follow proper procedures in making these conversions. GAO was asked to determine for departments and selected agencies (1) the number and characteristics of all political to career conversions occurring during the period from May 1, 2005, through May 30, 2009, and (2) whether appropriate authorities were used and proper procedures were followed in making these conversions at the GS-12 level and above."

Correspondence issued by the Government Accountability Office with an abstract that begins "The United States continues to face a myriad of broad and evolving threats, such as the October 2010 attempted attack on the nation's air cargo system, that underscore the high priority the federal government places on homeland security and efforts to coordinate security roles, responsibilities, and activities across a wide variety of stakeholders, including state, local, tribal, private sector, nongovernmental, and international partners. The Implementing Recommendations of the 9/11 Commission Act of 2007 (9/11 Commission Act) required that beginning in 2009 and every 4 years thereafter the Department of Homeland Security (DHS) conduct a quadrennial review that provides a comprehensive examination of the homeland security strategy of the United States. According to the act, the review is to delineate the national homeland security strategy, outline and prioritize critical homeland security missions, and assess the organizational alignment of DHS to the homeland security strategy and mission areas, among other things. The act required that DHS conduct the quadrennial review in consultation with stakeholders, such as heads of federal agencies; state, local, and tribal governments; private sector representatives; and academics and other policy experts. The act also specified that DHS …

A letter report issued by the Government Accountability Office with an abstract that begins "Assistance provided by the Department of the Treasury (Treasury) under the Troubled Asset Relief Program (TARP) and the Board of Governors of the Federal Reserve System (Federal Reserve) to American International Group, Inc. (AIG)--a holding company that, through its subsidiaries, is engaged in a broad range of insurance and insurance-related activities in the United States and abroad--represents one of the federal government's largest investments in a private sector institution since the financial crisis began in 2008. Treasury and the Federal Reserve provided assistance to AIG in September 2008 that was restructured in November 2008 and March 2009. As part of GAO's statutorily mandated oversight of TARP, this report updates the risk and repayment indicators GAO originally reported in September 2009 (GAO-09-975). Specifically in this report, GAO discusses (1) trends in AIG's financial condition, (2) trends in the unwinding of AIG Financial Products (AIGFP), (3) the financial condition of AIG's insurance companies, and (4) the status of AIG's repayment of its federal assistance. To update the indicators, GAO primarily used data as of December 31, 2009, and more current publicly available information; reviewed rating agencies' reports; identified …

A letter report issued by the Government Accountability Office with an abstract that begins "Intellectual property (IP) plays a significant role in the U.S. economy. Enforcing IP laws involves many U.S. agencies, making coordination essential. Under the Prioritizing Resources and Organization for Intellectual Property Act of 2008 (PRO-IP Act), Congress required the U.S. Attorney General, through the Department of Justice (DOJ), to devote additional resources and undertake other specific IP efforts. The PRO-IP Act also created the position of the Intellectual Property Enforcement Coordinator (IPEC) to enhance interagency coordination. The act mandates that GAO provide Congress with a report on the efforts of DOJ and the IPEC. This status report addresses DOJ and Office of the IPEC's efforts to implement the act. The report also compares the 2010 Joint Strategic Plan on Intellectual Property Enforcement to the content called for in the PRO-IP Act. GAO examined relevant documents, interviewed agency staff and officials, and compared agency actions and the 2010 strategic plan with the PRO-IP Act."

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2003, the Future Combat System (FCS) program has been the centerpiece of the Army's efforts to transition to a lighter, more agile, and more capable combat force. In 2009, however, concerns over the program's performance led to the Secretary of Defense's decision to significantly restructure and ultimately cancel the program. As a result, the Army has outlined a new approach to ground force modernization. This report (1) outlines the Army's preliminary post-FCS plans and (2) identifies the challenges and opportunities the Department of Defense (DOD) and the Army must address as they proceed with Army ground force modernization efforts. To meet these objectives, GAO reviewed key documents, performed analyses, visited test facilities where the Army evaluated FCS equipment, and interviewed DOD and Army officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Eighty percent of Afghans are dependent on agriculture for their livelihoods. Agricultural assistance is a key U.S. contribution to Afghanistan's reconstruction efforts. Since 2002, the U.S. Agency for International Development (USAID) has awarded about $1.4 billion for agricultural programs to increase agricultural productivity, accelerate economic growth, and eliminate illicit drug cultivation. This report (1) describes the change in U.S. focus on agricultural assistance since 2002, (2) assesses USAID's performance management and evaluation of its agricultural programs, (3) analyzes the extent to which certain programs met targets, and (4) addresses efforts to mitigate implementation challenges. GAO reviewed USAID documents; analyzed program data; and interviewed program implementers and USAID officials in Washington, D.C., and Afghanistan. GAO has prepared this report as part of its ongoing efforts to monitor key aspects of U.S. efforts in Afghanistan."

A letter report issued by the Government Accountability Office with an abstract that begins "To accomplish its mission of protecting about 9,000 federal facilities, the Federal Protective Service (FPS) currently has a budget of about $1 billion, about 1,225 full-time employees, and about 15,000 contract security guards. FPS obligated $659 million for guard services in fiscal year 2009. This report assesses the challenges FPS faces in managing its guard contractors, overseeing guards deployed at federal facilities, and the actions, if any, FPS has taken to address these challenges. To address these objectives, GAO conducted site visits at 6 of FPS's 11 regions; interviewed FPS officials, guards, and contractors; and analyzed FPS's contract files. GAO also conducted covert testing at 10 judgmentally selected level IV facilities in four cities. A level IV facility has over 450 employees and a high volume of public contact."

A letter report issued by the Government Accountability Office with an abstract that begins "E-Verify is a system to electronically verify work eligibility and operated by the Department of Homeland Security's (DHS) U.S. Citizenship and Immigration Services (USCIS) and the Social Security Administration (SSA). GAO testified in June 2008 that ensuring accuracy and combating fraud were challenges facing E-Verify. As requested, GAO examined the extent to which USCIS and SSA took efforts to (1) reduce tentative nonconfirmations (TNC) and E-Verify's vulnerability to fraud, (2) safeguard employee personal information, and (3) prepare for possible mandatory use by all employers nationwide. GAO reviewed key policy and procedural documents, interviewed relevant DHS and SSA officials, and conducted site visits to three states selected, in part, based on employer types."

A letter report issued by the Government Accountability Office with an abstract that begins "The Native American Housing Assistance and Self-Determination Act of 1996 (NAHASDA) changed how the Department of Housing and Urban Development (HUD) provides housing assistance to Native Americans. Congress created NAHASDA to recognize self-determination for tribes in addressing their low-income housing needs. In NAHASDA's 2008 reauthorization, Congress asked GAO to assess the program's effectiveness. This report discusses (1) how tribes have used NAHASDA funds, (2) how NAHASDA has improved the process of providing tribes with funds for housing, and (3) the extent to which NAHASDA has contributed to infrastructure improvements in tribal communities. GAO analyzed agency documentation, surveyed all tribes receiving grants in fiscal year 2008, conducted site visits with select tribes, and interviewed officials at HUD and other agencies."

Testimony issued by the Government Accountability Office with an abstract that begins "VA clinicians use expendable medical supplies--disposable items that are generally used one time--and reusable medical equipment (RME), which is designed to be reused for multiple patients. VA has policies that VA medical centers (VAMC) must follow when purchasing such supplies and equipment and tracking--that is, accounting for--these items at VAMCs. GAO was asked to evaluate VA's purchasing and tracking of expendable medical supplies and RME and their potential impact on veterans' safety. This testimony is based on GAO's ongoing work and provides preliminary observations on (1) the extent of compliance with VA's requirements for purchasing and tracking of expendable medical supplies and RME and (2) steps VA plans to take to improve its oversight of VAMCs' purchasing and tracking of expendable medical supplies and RME. GAO reviewed VA policies and selected three requirements that GAO determined to be relevant to patient safety. At each of the five VAMCs GAO visited, GAO reviewed documents used to identify issues related to the three requirements and interviewed officials to gather further information on these issues. The VAMCs GAO visited represent different surgical complexity groups, sizes of veteran populations served, and geographic …

Testimony issued by the Government Accountability Office with an abstract that begins "Under the Defense Environmental Restoration Program (DERP), the Department of Defense (DOD) is responsible for cleaning up about 5,400 sites on military bases that have been closed under the Base Realignment and Closure (BRAC) process, as well as 21,500 sites on active bases and over 4,700 formerly used defense sites (FUDS), properties that DOD owned or controlled and transferred to other parties prior to October 1986. The cleanup of contaminants, such as hazardous chemicals or unexploded ordnance, at BRAC bases has been an impediment to the timely transfer of these properties to parties who can put them to new uses. The goals of DERP include (1) reducing risk to human health and the environment (2) preparing BRAC properties to be environmentally suitable for transfer (3) having final remedies in place and completing response actions and (4) fulfilling other established milestones to demonstrate progress toward meeting program performance goals. This testimony is based on prior work and discusses information on (1) how DOD allocates cleanup funding at all sites with defense waste and (2) BRAC cleanup status. It also summarizes other key issues that GAO has identified in the …

Testimony issued by the Government Accountability Office with an abstract that begins "The overall goal of the U.S. National Drug Control Strategy, prepared by the White House Office of National Drug Control Policy (ONDCP), is to reduce illicit drug use in the United States. GAO has issued more than 20 products since 2000 examining U.S.-funded international programs aimed at reducing the supply of drugs. These programs have been implemented primarily in drug source countries, such as Colombia and Afghanistan as well drug transit countries, such as Mexico, Guatemala, and Venezuela. They have included interdiction of maritime drug shipments on the high seas, support for foreign military and civilian institutions engaged in drug eradication, detection, and interdiction; and rule of law assistance aimed at helping foreign legal institutions investigate and prosecute drug trafficking, money laundering, and other drug-related crimes."

Testimony issued by the Government Accountability Office with an abstract that begins "The F-35 Lightning II, also known as the Joint Strike Fighter (JSF), is the Department of Defense's (DOD) most costly and ambitious aircraft acquisition, seeking to simultaneously develop and field three aircraft variants for the Air Force, Navy, Marine Corps, and eight international partners. The JSF is critical for recapitalizing tactical air forces and will require a long-term commitment to very large annual funding outlays. The current estimated investment is $323 billion to develop and procure 2,457 aircraft. This statement draws substantively from GAO's March 19, 2010 report (GAO-10-382). That report discusses JSF costs and schedules, warfighter requirements, manufacturing performance, procurement rates, and development testing plans. This statement also provides an updated analysis of relative costs and benefits from a second (or alternate) engine program. In previous years, we recommended, among other things, that DOD rethink plans to cut test resources, improve reliability of cost estimates, and reduce the number of aircraft procured before testing demonstrates their performance capabilities. In our March 2010 report, we recommended that DOD (1) make a new, comprehensive assessment of the program's costs and schedule and (2) reassess warfighter requirements. DOD concurred with …

Other written product issued by the Government Accountability Office with an abstract that begins "The Rehabilitation Act of 1973 (Rehabilitation Act) requires agencies to take proactive steps to provide equal opportunity to qualified individuals with disabilities, but their rate of employment with the federal government remains low. GAO was asked to identify barriers to the employment of people with disabilities in the federal workforce and leading practices that could be used to overcome these barriers. On July 20, 2010, GAO convened a forum to identify leading practices that federal agencies could implement within the current legislative context. In preparation for the forum, GAO surveyed a wide range of knowledgeable individuals to identify barriers and leading practices. Forum participants were selected from among respondents (or their representatives) to reflect varying expertise and views concerning the employment of individuals with disabilities. The survey results formed the basis for the initial forum agenda, and were refined by participants to focus on actions they deemed most important. Comments in this report do not necessarily represent the views of any individual participant or the organizations that these participants represent or with which they are affiliated, including GAO."

Testimony issued by the Government Accountability Office with an abstract that begins "To reduce spending on durable medical equipment (DME) and related items, under federal law the Centers for Medicare & Medicaid Services (CMS) is phasing in, with several rounds of bidding, a competitive bidding program (CBP) for certain DME and other items. Because of numerous concerns, the Medicare Improvements for Patient and Providers Act of 2008 (MIPPA) terminated the CBP round 1 supplier contracts and required CMS to repeat the CBP round 1, the rebid that began in 2009. In November 2009, GAO issued the report Medicare: CMS Working to Address Problems from Round 1 of the Durable Medical Equipment Competitive Bidding Program (GAO-10-27) that documented problems in CMS's implementation of CBP round 1. This statement discusses some of the problems GAO identified and how CMS has or plans to address them in the ongoing CBP rebid bidding process, particularly (1) the bid submission information provided to suppliers, (2) the electronic bid submission system, and (3) the bid disqualification notification process. For the 2009 report, GAO reviewed data provided by CMS and relevant laws and regulations, and interviewed CMS officials. For this statement, GAO also obtained select information on …

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has numerous intelligence, surveillance, and reconnaissance (ISR) systems--including manned and unmanned airborne, space-borne, maritime, and terrestrial systems--that play critical roles in support of current military operations. The demand for these capabilities has increased dramatically. Today's testimony addresses (1) the challenges the military services and defense agencies face processing, exploiting, and disseminating the information collected by ISR systems and (2) the extent to which the military services and defense agencies have developed the capabilities required to share ISR information. This testimony is based on GAO's January 2010 report on DOD's ISR data processing capabilities. GAO reviewed and analyzed documentation, guidance, and strategies of the military services and defense agencies in regard to processing, exploiting, and disseminating ISR data as well as information-sharing capabilities. GAO also visited numerous commands, military units, and locations in Iraq and the United States."

Testimony issued by the Government Accountability Office with an abstract that begins "Among the lessons learned from the aftermath of Hurricane Katrina was that effective disaster response requires planning followed by the execution of training and exercises to validate those plans. The Federal Emergency Management Agency (FEMA) is responsible for disaster response planning. This testimony focuses on (1) criteria for effective disaster response planning established in FEMA's National Response Framework, (2) additional guidance for disaster planning, (3) the status of disaster planning efforts, and (4) special circumstances in planning for oil spills. This testimony is based on prior GAO work on emergency planning and response, including GAO's April 2009 report on the FEMA efforts to lead the development of a national preparedness system. GAO reviewed the policies and plans that form the basis of the preparedness system. GAO did not assess any criteria used or the operational planning for the Deepwater Horizon response."