A letter report issued by the Government Accountability Office with an abstract that begins "In accordance with 36 U.S.C. 2103, GAO is responsible for conducting audits of the agencywide financial statements of the American Battle Monuments Commission (the Commission). GAO audited the financial statements of the Commission for the fiscal years ended September 30, 2009, and 2008. The audits were done to determine whether, in all material respects, (1) the Commission's financial statements were presented fairly and (2) Commission management maintained effective internal control over financial reporting. GAO also tested Commission management's compliance with selected laws and regulations. Created in 1923, the Commission operates and maintains 24 American military cemeteries on foreign soil; 25 federal memorials, monuments, and markers; and 7 nonfederal memorials. GAO is not making any recommendations in this report, but will be reporting separately on our recommendations for strengthening the Commission's controls. In commenting on a draft of this report, the Commission concurred with its facts and conclusions. Further, the Commission stated it would report the Antideficency Act violation and noted that the appointment of Commissioners to provide governance resides with the President of the United States."

Other written product issued by the Government Accountability Office with an abstract that begins "Since 1992, GAO has published long-term fiscal simulations of what might happen to federal deficits and debt levels under varying policy assumptions. We developed our long-term model in response to a bipartisan request from Members of Congress who were concerned about the long-term effects of fiscal policy. More recently, GAO has also begun publishing separate long-term fiscal simulations for the state and local government sector. GAO runs two simulations: (1) "Baseline Extended" follows the Congressional Budget Office's (CBO) January 2010 baseline estimates for the first 10 years and then simply holds revenue and spending other than large entitlement programs constant as a share of gross domestic product (GDP); and (2) the "Alternative" simulation is based on historical trends and policy preferences. Discretionary spending grows with GDP rather than inflation during the first 10 years, Medicare physician payment rates are not reduced as in CBO's baseline, all tax provisions are extended to 2020, and the alternative minimum tax (AMT) exemption amount is indexed to inflation through 2020; revenues are then brought back to their historical level. This update incorporates CBO's most recent baseline projections that were released …

A letter report issued by the Government Accountability Office with an abstract that begins "Fiscal sustainability presents a national challenge shared by all levels of government. Since 2007, GAO has published long-term fiscal simulations for the state and local government sector. These simulations show that, like the federal government, the state and local government sector faces persistent and long-term fiscal pressures. Using the Bureau of Economic Analysis's National Income and Product Accounts (NIPA) as the primary data source, GAO's model projects the level of receipts and expenditures for the sector until 2060 based on current and historical spending and revenue patterns. GAO assumes the current set of policies in place across federal, state, and local governments remains constant. This update incorporates NIPA data including increased federal grant funding made available to the sector through the American Recovery and Reinvestment Act of 2009. The model simulates the long-term fiscal outlook for the state and local sector as a whole and, while the model incorporates the Congressional Budget Office's economic projections, adjustments are made to capture the budgetary effects of near-term cyclical swings in the economy. Because the model covers the sector in the aggregate, the fiscal outcomes for individual states and …

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits the briefing in response to a mandate in the conference report (No. 111-298) and senate report (No. 111-31) to the Department of Homeland Security Appropriations Act, 2010. In accordance with the direction in those reports, and in consultation with congressional staff, we are reporting on (1) actions taken by the Department of Homeland Security's Office of Emergency Communications (OEC) to establish the Emergency Communications Preparedness Center (ECPC) and (2) challenges OEC and ECPC officials reported that could affect interagency coordination through ECPC. Based on the results of our review, we are not making any recommendations for congressional consideration or agency action."

Testimony issued by the Government Accountability Office with an abstract that begins "Medicare Part D, the voluntary, outpatient prescription drug benefit for eligible individuals 65 years and older and certain individuals with disabilities, is at risk for fraud, waste, and abuse. Part D is administered by the Centers for Medicare & Medicaid Services (CMS). All Part D sponsors--private companies that operate Part D benefit plans--are required to have programs to safeguard the Part D program from fraud, waste, and abuse. GAO refers to these programs as fraud and abuse programs. This statement discusses CMS's oversight of Part D sponsors' fraud and abuse programs, including its past efforts and planned oversight activities. It is primarily based on the GAO report, Medicare Part D: Some Plan Sponsors Have Not Completely Implemented Fraud and Abuse Programs, and CMS Oversight Has Been Limited (GAO-08-760). The five Part D sponsors GAO reviewed for that report had not completely implemented all of CMS's elements for Part D fraud and abuse programs at that time. CMS agreed with GAO's recommendation in the report that it conduct timely audits of Part D sponsors' fraud and abuse programs. For the 2008 report, GAO reviewed laws, regulation, and CMS documents, …

Testimony issued by the Government Accountability Office with an abstract that begins "The September 11, 2001, terrorist attacks raised concerns about the security of Department of Energy (DOE) sites with weapons-grade nuclear material, known as Category I special nuclear material (SNM). To better protect these sites against attacks, DOE has sought to transform its protective forces protecting SNM into a Tactical Response Force (TRF) with training and capabilities similar to the U.S. military. This testimony is based on prior work and has been updated with additional information provided by protective forces' union officials. In a prior GAO report, Nuclear Security: DOE Needs to Address Protective Forces' Personnel System Issues (GAO-10-275), GAO (1) analyzed information on the management, organization, staffing, training, and compensation of protective forces at DOE sites with Category I SNM; (2) examined the implementation of TRF; and (3) assessed DOE's two options to more uniformly manage protective forces; and (4) reported on DOE's progress in addressing protective force issues. DOE generally agreed with the recommendations in GAO's prior report that called for the agency to fully assess and implement, where feasible, measures identified by DOE's 2009 protective forces study group to enhance protective forces' career longevity and retirement …

A letter report issued by the Government Accountability Office with an abstract that begins "This report responds to two ongoing GAO mandates under the American Recovery and Reinvestment Act of 2009 (Recovery Act). It is the fifth in a series of reports since passage of the Recovery Act on the uses of and accountability for Recovery Act funds in 16 selected states, certain localities in those jurisdictions, and the District of Columbia (District). These jurisdictions are estimated to receive about two-thirds of the intergovernmental assistance available through the Recovery Act. It is also the second report in which GAO is required to comment on the jobs created or retained as reported by recipients of Recovery Act funds. GAO collected and analyzed documents and interviewed state and local officials and other Recovery Act award recipients. GAO also analyzed federal agency guidance and spoke with officials at federal agencies overseeing Recovery Act programs."

A letter report issued by the Government Accountability Office with an abstract that begins "Increases in the number and intensity of wildland fires have led the Department of Agriculture's Forest Service to place greater emphasis on thinning forests and rangelands to reduce the buildup of potentially hazardous vegetation that can fuel wildland fires. The public generally has an opportunity to challenge agency hazardous fuel reduction decisions with which it disagrees. Depending on the type of project being undertaken, the public can file a formal objection to a proposed decision, or can appeal a decision the agency has already made. Appeals and objections must be reviewed by the Forest Service within prescribed time frames. Final decisions may also generally be challenged in federal court. GAO was asked, among other things, to determine, for fiscal years 2006-2008, (1) the number of Forest Service fuel reduction decisions and the associated acreage; (2) the number of decisions subject to appeal and objection, the number appealed, objected to, and litigated, and the associated acreage; and (3) the outcomes of appeals, objections, and litigation, and the extent to which appeals and objections were processed within prescribed time frames. In doing so, GAO conducted a nationwide survey …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses our work on the U.S. Department of Agriculture's (USDA) actions to enforce the Humane Methods of Slaughter Act of 1978 (HMSA), as amended, which prohibits the inhumane treatment of livestock in slaughter plants and generally requires that animals be rendered insensible--that is, unable to feel pain--before being slaughtered. USDA's Food Safety and Inspection Service (FSIS) is responsible for enforcing HMSA. Concerns about the humane handling and slaughter of livestock have increased in recent years, particularly after possible HMSA violations were revealed at a slaughter plant in California in 2008 and one in Vermont in 2009. This statement summarizes our report being released today that (1) evaluates USDA's efforts to enforce HMSA, (2) identifies the extent to which FSIS tracks recent trends in FSIS inspection resources for enforcing HMSA, and (3) evaluates FSIS's efforts to develop a strategy to guide HMSA enforcement. To perform this work we, among other things, conducted a survey of inspectors-in-charge--those responsible for reporting on humane handling enforcement in the plants--from a random sample of inspectors-in-charge at 257 livestock slaughter plants from May 2009 through July 2009. Our sample allowed us to …

A letter report issued by the Government Accountability Office with an abstract that begins "In 1995, the United States banned exports to Iran of most U.S. goods without a Treasury Department license. In 2008, the U.S. media, citing U.S. government statistics, reported that U.S. firms were exporting numerous goods to Iran. The statistics are maintained by the Census Bureau and are based on data filed by exporters or their agents. The United States has also generally banned unlicensed transshipments of U.S. goods to Iran via other nations. In this report, GAO assesses the extent to which (1) U.S. trade statistics accurately depict exports to Iran, (2) Treasury licenses exports to Iran in accordance with the trade restrictions and provides licensing data to enforcement agencies and Congress, and (3) Iran obtains U.S. military and dual-use goods through transshipment. GAO analyzed Census export data, a randomly selected sample of Treasury export licenses, Treasury licensing information systems, and U.S. government transshipment data. It also interviewed relevant U.S. government officials."

Testimony issued by the Government Accountability Office with an abstract that begins "The American Recovery and Reinvestment Act of 2009 (Recovery Act)--initially estimated to cost $787 billion in spending and tax provisions--aims to promote economic recovery, make investments, and minimize or avoid reductions in state and local government services. The Recovery Act provided the Department of Energy (DOE) more than $43.2 billion, including $36.7 billion for projects and activities and $6.5 billion in borrowing authority, in areas such as energy efficiency and renewable energy, nuclear waste clean-up, and electric grid modernization. This testimony discusses (1) the extent to which DOE has obligated and spent its Recovery Act funds, and (2) the factors that have affected DOE's ability to select and start Recovery Act projects. In addition, GAO includes information on ongoing work related to DOE Recovery Act programs. This testimony is based on prior work and updated with data from DOE."

Correspondence issued by the Government Accountability Office with an abstract that begins "Counties containing federal lands have historically received a percentage of the receipts generated by the sale or use of natural resources on the federal lands. A steep decline in federal timber sales during the 1990s, however, resulted in a significant decrease in federal payments to counties that previously depended on timber receipts. The Secure Rural Schools and Community Self-Determination Act of 2000, reauthorized in 2008, was enacted, in part, to address this decline by stabilizing payments to counties that depended on revenues from timber sales on Forest Service and certain Bureau of Land Management (BLM) lands. Under the aceach county may continue to receive a portion of the revenues generated from the sale or use of resources from these lands or may choose instead to receive annual payments based in part on historical revenue payments to the county. Among other things, the act provides for the Forest Service and BLM to implement certain land management projects, known as Title II projects, using a portion of these funds. The act mandates that a certain percentage of Title II projects involving the sale of merchantable timber be carried out under …

Correspondence issued by the Government Accountability Office with an abstract that begins "The U.S. government's reliance on contractors, including the State Department's and Department of Defense's (DOD) use of private security contractors in Iraq, has been well documented. We and others have examined many of the challenges the government faces using contractors in Iraq, including issues related to the scope of private security contractors' activities, the challenges in providing sufficient oversight, the appropriate accountability processes, and difficulties in conducting background screenings of foreign national contractor employees. What has not been so well examined is the comparative cost of using civilian employees or military members versus the cost of using contractors, particularly private security contractors, during contingency operations such as Operation Iraqi Freedom. Generally, when costs have been discussed, the focus has been on the daily rate paid to contractor employees, rather than on the total costs of using State Department or DOD personnel. However, in October 2005, the Congressional Budget Office (CBO) issued a study that compared the cost of using military personnel, federal civilians, or contractors to provide logistic support for overseas operations. The study concluded that over a 20-year period, using Army military units would cost roughly 90 …

A letter report issued by the Government Accountability Office with an abstract that begins "According to the Department of Homeland Security (DHS), there are thousands of facilities in the United States that if destroyed by a disaster could cause casualties, economic losses, or disruptions to national security. The Homeland Security Act of 2002 gave DHS responsibility for leading and coordinating the nation's effort to protect critical infrastructure and key resources (CIKR). Homeland Security Presidential Directive 7 (HSPD-7) defined responsibilities for DHS and certain federal agencies--known as sector-specific agencies (SSAs)--that represent 18 industry sectors, such as energy. In accordance with the Homeland Security Act and HSPD-7, DHS issued the National Infrastructure Protection Plan (NIPP) in June 2006 to provide the approach for integrating the nation's CIKR. GAO was asked to study DHS's January 2009 revisions to the NIPP in light of a debate over whether DHS has emphasized protection--to deter threats, mitigate vulnerabilities, or minimize the consequences of disasters---rather than resilience---to resist, absorb, or successfully adapt, respond to, or recover from disasters. This report discusses (1) how the 2009 NIPP changed compared to the 2006 NIPP and (2) how DHS and SSAs addressed resiliency as part of their planning efforts. GAO …

A letter report issued by the Government Accountability Office with an abstract that begins "In response to the ongoing threats to federal systems and operations posed by cyber attacks, President Bush established the Comprehensive National Cybersecurity Initiative (CNCI) in 2008. This initiative consists of a set of projects aimed at reducing vulnerabilities, protecting against intrusions, and anticipating future threats. GAO was asked to determine (1) what actions have been taken to develop interagency mechanisms to plan and coordinate CNCI activities and (2) what challenges CNCI faces in achieving its objectives related to securing federal information systems. To do this, GAO reviewed CNCI plans, policies, and other documentation and interviewed officials at the Office of Management and Budget (OMB), Department of Homeland Security, and the Office of the Director of National Intelligence (ODNI), among other agencies. GAO also reviewed studies examining aspects of federal cybersecurity and interviewed recognized cybersecurity experts."

A letter report issued by the Government Accountability Office with an abstract that begins "American consumers, businesses, and federal agencies rely on the Energy Star program to identify products that decrease greenhouse emissions and lower energy costs. In addition, the federal government and various states offer tax credits and other incentives to encourage the use of energy-efficient products including Energy Star products. Specifically, approximately $300 million from the American Recovery and Reinvestment Act will be used for state rebate programs on energy-efficient products. The Energy Star program, which began in 1992, is overseen jointly by the U.S. Department of Energy (DOE) and the U.S. Environmental Protection Agency (EPA). Given the millions of dollars allocated to encourage use of Energy Star products and concerns that the Energy Star program is vulnerable to fraud and abuse, GAO was asked to conduct proactive testing to (1) obtain Energy Star partnership status for bogus companies and (2) submit fictitious products for Energy Star certification. To perform this investigation, GAO used four bogus manufacturing firms and fictitious individuals to apply for Energy Star partnership and submitted 20 fictitious products with fake energy-savings claims for Energy Star certification. GAO also reviewed program documents and interviewed agency …

Testimony issued by the Government Accountability Office with an abstract that begins "The American Recovery and Reinvestment Act of 2009 (Recovery Act) specifies several roles for GAO, including conducting bimonthly reviews of selected states' and localities' use of funds made available under the act. This testimony is based on GAO's bimonthly work in California, where the Recovery Act provided more than $85 billion--or about 10 percent of the funds available nationally--for program funding and tax relief. This testimony provides a general overview of: (1) California's use of Recovery Act funds for selected programs, (2) the approaches taken by California agencies to ensure accountability for Recovery Act funds, and (3) the impacts of these funds. This testimony focuses on selected programs that GAO has covered in previous work including the use of Recovery Act funds by the state and two localities' --City of Los Angeles and County of Sacramento, Highway Infrastructure Investment, and the Weatherization Assistance Program. GAO also updated information on three education programs with significant Recovery Act funds being disbursed--the State Fiscal Stabilization Fund (SFSF), and Recovery Act funds for Title I, Part A, of the Elementary and Secondary Education Act of 1965 (ESEA), as amended, and Part B …

A letter report issued by the Government Accountability Office with an abstract that begins "Interest has re-emerged in developing oil and gas in the nation's offshore areas, such as the North Aleutian Basin. Located on the outer continental shelf (OCS) where the Aleutian Islands meet the Alaskan mainland around Bristol Bay, the basin may contain sizable oil and gas deposits, although the area's environmental and cultural sensitivity has made oil and gas development in the area controversial. The Alaska OCS Region within the Department of the Interior's Minerals Management Service (MMS) oversees oil and gas development in this offshore area. GAO was asked to examine issues related to oil and gas development in the North Aleutian Basin. This report (1) describes the basin's estimated quantities of oil and gas and needed infrastructure; (2) identifies steps MMS is to take to meet federal requirements for oil and gas development; and (3) identifies challenges, if any, MMS faces in meeting these requirements in its Alaska OCS Region. GAO analyzed laws and documents and interviewed representatives from MMS, other federal agencies, state agencies, industry, and other stakeholders."

A letter report issued by the Government Accountability Office with an abstract that begins "The illicit drug trade remains a challenge to the overall U.S. counterinsurgency campaign in Afghanistan. Afghanistan produces over 90 percent of the world's opium, which competes with the country's licit agriculture industry, provides funds to insurgents, and fuels corruption in Afghanistan. Since 2005, the United States has allotted over $2 billion to stem the production, consumption, and trafficking of illicit drugs while building the Afghan government's capacity to conduct counternarcotics activities on its own. In this report, GAO (1) examines how the U.S. counternarcotics strategy in Afghanistan has changed; (2) assesses progress made and challenges faced within the elimination/eradication, interdiction, justice reform, public information, and drug demand reduction program areas; and (3) assesses U.S. agencies' monitoring and evaluation efforts. To address these objectives, GAO obtained pertinent program documents and interviewed relevant U.S. and Afghan officials. GAO has prepared this report under the Comptroller General's authority to conduct evaluations on his own initiative."

A letter report issued by the Government Accountability Office with an abstract that begins "Since the February 2006 bombing of the Al-Askari Mosque in Samara that triggered the displacement of thousands of Iraqis, the United States has taken a lead role in resettling the displaced. The administration has indicated its intent to assist those Iraqis who supported the United States in Iraq. In addition, Congress authorized the Departments of Defense (DOD) and State (State) to jointly establish and operate a program to offer temporary employment to Iraqi special immigrant visa (SIV) holders in the United States. This report provides information on the (1) status of resettled Iraqis in the United States and the initial challenges they face, (2) benefits afforded Iraqi refugees and SIV holders, and (3) challenges they face obtaining employment with the federal government. GAO conducted this review under the Comptroller General's authority. GAO analyzed data on Iraqi refugees and SIV holders in the United States, and laws and regulations on the benefits afforded to them. GAO also analyzed U.S. government employment and personnel security requirements. GAO interviewed officials from five key agencies regarding these requirements. This report does not contain recommendations. DOD provided official comments. State and …

Testimony 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 acquisition program. As a result, the Army is outlining a new approach to ground force modernization. This statement outlines the Army's preliminary post-FCS actions and identifies the challenges DOD and the Army must address as they proceed. This testimony is based on GAO's report on the Army's Ground Force Modernization effort scheduled for release March 15, 2010. It emphasizes the December 2009 decision to begin low-rate initial production for Increment 1 of the Brigade Combat Team Modernization."

Testimony issued by the Government Accountability Office with an abstract that begins "The majority of large-scale acquisition programs in the Department of Defense's (DOD) space portfolio have experienced problems during the past two decades that have driven up costs by billions of dollars, stretched schedules by years, and increased technical risks. To address the cost increases, DOD altered its acquisitions by reducing the number of satellites it intended to buy, reducing the capabilities of the satellites, or terminating major space systems acquisitions. Moreover, along with the cost increases, many space acquisitions are experiencing significant schedule delays--as much as 8 years--resulting in potential capability gaps in areas such as missile warning, military communications, and weather monitoring. This testimony focuses on (1) the status of space acquisitions, (2) causal factors of acquisition problems, and (3) efforts underway to improve acquisitions. In preparing this testimony, GAO relied on its body of work, including GAO reports on best practices, assessments of individual space programs, common problems affecting space system acquisitions, and the DOD's acquisition policies. We have made numerous recommendations to the DOD in the past on matters relating to overall best practices as well as on individual space program acquisitions. DOD often concurred …

Correspondence issued by the Government Accountability Office with an abstract that begins "Substance use disorders (SUD), such as alcohol abuse and drug addiction, are serious health conditions that affect many Americans, including a substantial number of veterans. According to the Department of Veterans Affairs (VA), about 420,000 of the over 5 million veterans receiving health care from VA had SUD diagnoses in fiscal year 2009. Both older veterans and veterans of the current military operations in Iraq and Afghanistan are at risk for SUDs, as veterans may use drugs or alcohol to help cope with the effects of stressful events experienced during deployment or with difficulties they encounter in readjusting from wartime military service to civilian life. The identification and treatment of veterans with SUDs is important, as SUDs can have harmful effects on veterans' physical, psychological, and social well-being if left untreated. VA provides SUD services in a range of settings, including inpatient SUD programs that provide acute in-hospital care, which may include detoxification services; residential rehabilitation treatment programs, which provide intensive treatment and rehabilitation services with supported housing; intensive outpatient programs, which provide at least 3 hours of treatment services 3 days per week; and standard outpatient programs, …

Testimony issued by the Government Accountability Office with an abstract that begins "Global hunger continues to worsen despite world leaders' 1996 pledge--reaffirmed in 2000 and 2009--to halve hunger by 2015. To reverse this trend, in 2009 major donor countries pledged about $22.7 billion in a 3-year commitment to agriculture and food security in developing countries, of which $3.5 billion is the U.S. share. This testimony addresses (1) the types and funding of food security programs and activities of relevant U.S. government agencies and (2) progress in developing an integrated U.S. governmentwide strategy to address global food insecurity and the strategy's potential vulnerabilities. This is based on a new GAO report being released at today's hearing (GAO-10-352)."