A letter report issued by the Government Accountability Office with an abstract that begins "The Honest Leadership and Open Government Act of 2007 amended the Lobbying Disclosure Act of 1995 (LDA). This is GAO's third report in response to the LDA's requirement for GAO to annually (1) determine the extent to which lobbyists can demonstrate compliance with the LDA by providing support for information on their registrations and reports, (2) identify challenges and potential improvements to compliance for registered lobbyists, and (3) describe the efforts the U.S. Attorney's Office for the District of Columbia (the Office) has made to improve its enforcement of the LDA. GAO reviewed a random sample of 134 lobbying disclosure reports filed from the fourth quarter of calendar year 2008 through the third quarter of calendar year 2009. GAO also selected two random samples of federal political campaign contributions reports from year-end 2008 through midyear 2009. GAO sampled 100 reports listing contributions and 100 reports listing no contributions. This methodology allowed GAO to generalize to the population of 53,756 disclosure reports, 10,928 contributions reports, and 22,572 reports with no contributions. GAO also met with officials from the Office regarding efforts to focus resources on lobbyists who …

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Army Corp of Engineers' (Corps) civil works mission has grown over the years, while its three-tiered headquarters, division, and district structure has remained the same since it was created in 1893. GAO was asked to examine for the Civil Works Program (1) over time, how the Corps has realigned its organization to take into account its changing mission, budget, staffing, and workload; (2) the challenges that the Corps has faced in realigning its organization; and (3) areas where officials and stakeholders believe changes to organizational alignment, if any, could enhance the Corps' civil works mission. Organizational alignment refers to, among other things, changes in structure, roles and responsibilities, and technical and policy guidance. GAO completed a historical and legislative review of the Corps' mission and past realignment efforts, reviewed budget, staffing, and workload data, and interviewed current and former officials and stakeholders."

A letter report issued by the Government Accountability Office with an abstract that begins "In July 2008, the Department of State (State) began issuing passport cards as a lower-cost alternative to passports for U.S. citizens to meet Western Hemisphere Travel Initiative requirements. In October 2008, State began issuing the second generation border crossing card (BCC) based on the architecture of the passport card. GAO was asked to examine the effectiveness of the physical and electronic security features of the passport card and second generation BCC. This report addresses: (1) How effectively State's development process--including testing and evaluation--for the passport card and second generation BCC mitigates the risk of fraudulent use? (2) How are U.S. Customs and Border Protection (CBP) officers using the cards' security features to prevent fraudulent use at land ports of entry? To conduct this work, GAO evaluated the security features of passport cards and second generation BCCs against international standards and guidance and results from testing and evaluation and observed the inspection of these cards at five land ports of entry (POE)."

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 "This document supersedes GAO-07-1SP, GAO Strategic Plan, 2007-2012, March 2007. This document presents GAO's strategic plan for serving the Congress for fiscal years 2010 through 2015. In keeping with our commitment to update our plan every 3 years, it describes our proposed goals and strategies for supporting the Congress and the nation as the United States undergoes a period of change, daunting challenges, and promising opportunities. We have identified eight trends that provide context for our plan: (1) evolving security threats; (2) urgent fiscal sustainability and debt challenges; (3) economic recovery and restored job growth; (4) changing dynamics of global interdependence and shifts in power; (5) advances in science, technology, engineering, and mathematics; (6) increasing impact of networks and virtualization; (7) shifting roles in government and governance; and (8) demographic and societal changes confronting the young and old. Since we issued our last plan, significant changes have affected our nation's commitments and fiscal outlook. Our nation has multiple wartime-related commitments as it winds down one war in Iraq, increases its presence in another in Afghanistan, and re-examines commitments in Pakistan. The global financial crisis emerged as …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Commerce's National Oceanic and Atmospheric Administration (NOAA), with the aid of the National Aeronautics and Space Administration (NASA), is to procure the next generation of geostationary operational environmental satellites, called Geostationary Operational Environmental Satellite-R (GOES-R) series. The GOES-R series is to replace the current series of satellites, which will likely begin to reach the end of their useful lives in approximately 2015. This new series is considered critical to the United States' ability to maintain the continuity of data required for weather forecasting through the year 2028. GAO was asked to (1) determine the status of the GOES-R acquisition; (2) evaluate whether NOAA has established adequate contingency plans in the event of delays; and (3) assess NOAA's efforts to identify GOES data users, prioritize their data needs, and communicate with them about the program's status. To do so, GAO analyzed contractor and program data and interviewed officials from NOAA, NASA, and other federal agencies that rely on GOES data."

Guidance issued by the Government Accountability Office with an abstract that begins "This letter describes the process used by GAO for revising GAGAS, summarizes the proposed major changes, discusses proposed effective dates, and provides instructions for submitting comments on the proposed standards."

Testimony issued by the Government Accountability Office with an abstract that begins "Cloud computing, an emerging form of computing where users have access to scalable, on-demand capabilities that are provided through Internet-based technologies, reportedly has the potential to provide information technology services more quickly and at a lower cost, but also to introduce information security risks. Accordingly, GAO was asked to testify on the benefits and risks of moving federal information technology into the cloud. This testimony summarizes the contents of a separate report that is being released today which describes (1) the models of cloud computing, (2) the information security implications of using cloud computing services in the federal government, and (3) federal guidance and efforts to address information security when using cloud computing. In preparing that report, GAO collected and analyzed information from industry groups, private-sector organizations, and 24 major federal agencies."

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."

A letter report issued by the Government Accountability Office with an abstract that begins "The Departments of Defense (DOD) and State and the U.S. Agency for International Development (USAID) have relied extensively on contracts, grants, and cooperative agreements for a wide range of services in Afghanistan and Iraq. However, as GAO previously reported, the agencies have faced challenges in obtaining sufficient information to manage these contracts and assistance instruments. As part of our third review under the National Defense Authorization Act for Fiscal Year (FY) 2008, as amended, GAO assessed the implementation of the Synchronized Predeployment and Operational Tracker (SPOT) and data reported by the three agencies for Afghanistan and Iraq for FY 2009 and the first half of FY 2010 on the (1) number of contractor and assistance personnel, including those providing security; (2) number of personnel killed or wounded; and (3) number and value of contracts and assistance instruments and extent of competition for new awards. GAO compared agency data to other available sources to assess reliability."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) military compensation package, which is a myriad of pays and benefits, is an important tool to attract and retain the number and quality of active duty servicemembers it needs to fulfill its mission. Compensation can be appropriate and adequate to attract and retain servicemembers when it is competitive with civilian compensation. However, comparisons between military and civilian compensation present both limitations and challenges. As we noted in 1986, exact compensation comparisons are not possible because no data exist which would allow an exact comparison of military and civilian personnel with the same levels of work experience. Also, nonmonetary considerations complicate military and civilian pay comparisons because their value cannot be quantified. Specifically, military service is unique in that the working conditions for active duty service carry the risk of death and injury during wartime and the potential for frequent, long deployments unlike most civilian jobs. The National Defense Authorization Act for Fiscal Year 2010 required that we conduct a study comparing pay and benefits provided by law to members of the Armed Forces with that of comparably situated private-sector employees to assess how …

A letter report issued by the Government Accountability Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) plans to invest billions in the coming years in science and exploration space fl ight initiatives. The scientifi c and technical complexities inherent in NASA's mission create great challenges in managing its projects and controlling costs. In the past, NASA has had diffi culty meeting cost, schedule, and performance objectives for many of its projects. The need to effectively manage projects will gain even more importance as NASA seeks to manage its wide-ranging portfolio in an increasingly constrained fi scal environment. This report provides an independent assessment of selected NASA projects. In conducting this work, GAO compared projects against best practice criteria for system development including attainment of knowledge on technologies and design. GAO also identifi ed other programmatic challenges that were contributing factors in cost and schedule growth of the projects reviewed. The projects assessed are considered major acquisitions by NASA--each with a life-cycle cost of over $250 million. No recommendations are provided in this report; however, GAO has reported extensively and made recommendations on NASA acquisition management in the past. GAO has designated NASA's acquisition management as …

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 …

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. …

A letter report issued by the Government Accountability Office with an abstract that begins "In 2006, the Department of Defense (DOD) established the Joint Improvised Explosive Device Defeat Organization (JIEDDO) to lead, advocate, and coordinate all DOD actions to defeat improvised explosive devices (IEDs). Since 2007, GAO has reported on several issues related to JIEDDO's management and transparency of operations. In response to the 2008 National Defense Authorization Act conference report, mandating that GAO review JIEDDO's efforts, this report addresses the extent to which JIEDDO has (1) measured the effectiveness of its efforts and investments, (2) adhered to its review and approval process for developing counter-IED initiatives, and (3) taken action to address overall internal control weaknesses previously reported by GAO. To address these objectives, GAO analyzed relevant documents and discussed with relevant officials their guidance, oversight, and internal control processes to carry out JIEDDO operations. GAO also conducted case studies of 56 of 497 initiatives JIEDDO's initiative management system."