A letter report issued by the Government Accountability Office with an abstract that begins "Federal and tribal lands on the U.S. borders with Canada and Mexico are vulnerable to illegal cross-border activity. The Department of Homeland Security (DHS)--through its U.S. Customs and Border Protection's Office of Border Patrol (Border Patrol)--is responsible for securing these lands, while the Departments of the Interior (DOI) and Agriculture (USDA) manage natural resources and protect the public. GAO was asked to examine the extent that (1) border security threats have changed on federal lands; (2) federal agencies operating on these lands have shared threat information and communications; and (3) federal agencies have coordinated budgets, resources, and strategies. GAO reviewed interagency agreements and threat assessments; analyzed enforcement data from 2007 through 2009; and interviewed officials at headquarters and two Border Patrol sectors selected due to high volume of illegal cross-border activity (Tucson) and limited ability to detect this activity (Spokane). GAO's observations cannot be generalized to all sectors but provide insights. This is a public version of a sensitive report that GAO issued in October 2010. Information that DHS deemed sensitive has been redacted."

Testimony issued by the Government Accountability Office with an abstract that begins "Key scientific assessments have underscored the urgency of reducing emissions of carbon dioxide to help mitigate potentially negative effects of climate change; however, many countries with significant greenhouse gas emissions, including the United States, China, and India, have not committed to binding limits on emissions to date, and carbon dioxide levels continue to rise. Recently, some policymakers have raised questions about geoengineering--large-scale deliberate interventions in the earth's climate system to diminish climate change or its potential impacts--and its role in a broader strategy of mitigating and adapting to climate change. Most geoengineering proposals fall into two approaches: solar radiation management (SRM), which offset temperature increases by reflecting a small percentage of the sun's light back into space, and carbon dioxide removal (CDR), which address the root cause of climate change by removing carbon dioxide from the atmosphere. Today's testimony focuses on GAO's preliminary observations on (1) the state of the science regarding geoengineering approaches and their effects, (2) federal involvement in geoengineering activities, and (3) the views of experts and federal officials about the extent to which federal laws and international agreements apply to geoengineering. To address these …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses our work on the status of efforts to establish federal border control in the Commonwealth of the Northern Mariana Islands (CNMI) and implement the Consolidated Natural Resources Act of 2008 (CNRA) with regard to foreign workers, visitors, and investors in the CNMI. In May 2008, the United States enacted CNRA, amending the U.S.-CNMI Covenant to establish federal control of CNMI immigration. CNRA contains several CNMI-specific provisions affecting foreign workers and investors during a transition period that began in November 2009 and ends in 2014. In addition, CNRA amends existing U.S. immigration law to establish a joint visa waiver program for the CNMI and Guam by replacing an existing visa waiver program for Guam visitors. During the transition period, the U.S. Secretary of Homeland Security, in consultation with the Secretaries of the Interior, Labor, and State and the U.S. Attorney General, has the responsibility to establish, administer, and enforce a transition program to regulate immigration in the CNMI. CNRA requires that we report on the implementation of federal immigration law in the CNMI. This testimony summarizes findings from our recent report regarding (1) steps that the …

A letter report issued by the Government Accountability Office with an abstract that begins "This report is part of GAO's requirement, under the Emergency Economic Stabilization Act of 2008, to monitor the Department of the Treasury's (Treasury) implementation of the Troubled Asset Relief Program and submit special reports as warranted from oversight findings. It evaluates Treasury's borrowing actions since the start of the crisis, and how Treasury communicates with market participants in the context of the growing debt portfolio and the medium- and long-term fiscal outlook. GAO analyzed market data; interviewed Treasury, the Federal Reserve Bank of New York, and market experts; and surveyed major domestic holders of Treasury securities."

A letter report issued by the Government Accountability Office with an abstract that begins "The Logistics Modernization Program (LMP) is an Army business system that is intended to replace the aging Army systems that manage inventory and depot repair operations. From 1999 through 2009, the Army expended more than $1 billion for LMP. LMP was originally scheduled to be completed by 2005, but after the first deployment in July 2003, the Army delayed fielding because of significant problems. The Army later decided to field the system in two additional deployments: the second in May 2009 and the third in October 2010. GAO was asked to evaluate the extent to which the Army will achieve the intended functionality (e.g., supply chain management and materiel maintenance) from LMP for the commands, depots, and arsenals participating in the third deployment. To do this, GAO reviewed Army plans and policies related to LMP and met with Army officials at three Army commands and several third deployment sites."

A letter report issued by the Government Accountability Office with an abstract that begins "Between fiscal years 2004 and 2009, Congress appropriated nearly $190 million in federal payments for school improvement to the District of Columbia (D.C.). This includes $85 million to the state education office--currently the Office of the State Superintendent of Education (OSSE)--to expand public charter schools and $105 million to D.C. Public Schools (DCPS) to improve education in public schools. Over the years, GAO and others have identified challenges that DCPS and OSSE face in managing federal monies. This report identifies, on the basis of available information, activities for which OSSE and DCPS used federal payments between 2004 and 2009 and describes how OSSE and DCPS monitored grant and contract recipients, respectively. GAO reviewed expenditure data and interviewed and collected documentation from OSSE and DCPS, among others. GAO reviewed all available grants awarded by OSSE in 2008 and 2009 and 14 of the largest contracts awarded by DCPS during that time."

Testimony issued by the Government Accountability Office with an abstract that begins "The Freedom of Information Act (FOIA) establishes that federal agencies must provide the public with access to government information, enabling them to learn about government operations and decisions. To help ensure proper implementation, the act requires that agencies annually report specific information about their FOIA operations, such as numbers of requests received and processed and other statistics. In work reported from 2001 to 2008, GAO examined the annual reports for major agencies, describing the status of reported implementation and any observable trends. GAO also reported on agency improvement plans developed in response to a 2005 Executive Order aimed at improving FOIA implementation, including reducing backlogs of overdue requests. GAO was asked to testify on its previous work on FOIA implementation, as well as on selected changes in the FOIA landscape resulting from legislation, policy, and guidance. To develop this testimony, GAO drew on its previous work, as well as publicly available information."

Testimony issued by the Government Accountability Office with an abstract that begins "The Head Start program, overseen by the Department of Health and Human Services and administered by the Office of Head Start, provides child development services primarily to low-income families and their children. Federal law allows up to 10 percent of enrolled families to have incomes above 130 percent of the poverty line--GAO refers to them as "over-income." Families with incomes below 130 percent of the poverty line, or who meet certain other criteria, are referred to as "under-income". Nearly 1 million children a year participate in Head Start, and the American Recovery and Reinvestment Act provided an additional $2.1 billion in funding. GAO received hotline tips alleging fraud and abuse by grantees. In response, GAO investigated the validity of the allegations, conducted undercover tests to determine if other centers were committing fraud, and documented instances where potentially eligible children were put on Head Start wait lists. The investigation of allegations is ongoing. To perform this work, GAO interviewed grantees and a number of informants and reviewed documentation. GAO used fictitious identities and bogus documents for proactive testing of Head Start centers. GAO also interviewed families on wait lists. …

A letter report issued by the Government Accountability Office with an abstract that begins "Educational achievement of students can be negatively affected by their changing schools often. The recent economic downturn, with foreclosures and homelessness, may be increasing student mobility. To inform Elementary and Secondary Education Act of 1965 (ESEA) reauthorization, GAO was asked: (1) What are the numbers and characteristics of students who change schools, and what are the reasons students change schools? (2) What is known about the effects of mobility on student outcomes, including academic achievement, behavior, and other outcomes? (3) What challenges does student mobility present for schools in meeting the educational needs of students who change schools? (4) What key federal programs are schools using to address the needs of mobile students? GAO analyzed federal survey data, interviewed U.S. Department of Education (Education) officials, conducted site visits at eight schools in six school districts, and reviewed federal laws and existing research."

A letter report issued by the Government Accountability Office with an abstract that begins "States suspend driver's licenses for a variety of offenses that are not directly related to driving safety. For example, all states have procedures to suspend licenses for child support arrearages. In addition, a majority of states issue suspensions for such offenses as failure to pay court or motor vehicle fines or maintain proper insurance. While recognizing that license suspension can be an effective tool for encouraging compliance with various laws, some policymakers and advocacy groups have raised concerns that certain drivers may face suspension because of their limited ability to meet financial obligations. They have also raised concerns that suspensions make it difficult for some low-income individuals to maintain or find work, and may make it more challenging for them to pay fines or meet child support obligations. Additionally, they have raised concerns that suspensions for nondriving offenses may clog court systems and divert resources to activities that do not improve traffic safety. Although the federal government has a limited role with regard to driver's licenses, federal law promotes nondriving suspensions in two circumstances. First, as a condition of federal funding for their child support enforcement …

A letter report issued by the Government Accountability Office with an abstract that begins "Federally funded at about $5 billion a year, the Low-Income Home Energy Assistance Program (LIHEAP) provides financial assistance to low-income households for heating and cooling costs. The Department of Health and Human Services (HHS) awards LIHEAP funds based on low-income populations and other factors. Grantees--states, the District of Columbia, territories, and Indian tribes and tribal organizations--then provide energy assistance payments to low-income households. GAO was asked to audit (1) the risk of fraud and abuse in LIHEAP in selected states; (2) case studies of fraudulent, improper, and abusive LIHEAP activity; and (3) key weaknesses in the design of LIHEAP's internal controls framework. To meet these objectives, GAO analyzed LIHEAP data from seven states for fraud indicators, interviewed federal and state officials, performed investigations, and conducted proactive testing in two states using a bogus company, individuals, addresses, and documents. The seven states were primarily selected based on size of LIHEAP grant and availability of centralized database."

Testimony issued by the Government Accountability Office with an abstract that begins "Since 2007, the Departments of Defense (DOD) and Veterans Affairs (VA) have been pilot testing a new disability evaluation system designed to integrate their separate processes and thereby expedite veterans' benefits for wounded, ill, and injured servicemembers. Having piloted the integrated disability evaluation system (IDES) at 27 military facilities, they are now planning for its expansion military-wide. This testimony is based on GAO's ongoing review of the IDES pilot and draft report, which is currently with DOD and VA for agency comment. GAO conducted this review pursuant to the National Defense Authorization Act for Fiscal Year 2008. This review specifically examined: (1) the results of the agencies' evaluation of the IDES pilot, (2) challenges in implementing the IDES pilot to date, and (3) whether the agencies' plans to expand the IDES adequately address potential future challenges. To address these questions, GAO analyzed data from DOD and VA, conducted site visits at 10 military facilities, and interviewed DOD and VA officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Nonprofits are key partners in delivering federal services yet reportedly often struggle to cover their indirect costs (costs not readily identifiable with particular programs or projects). This raises concerns about fiscal strain on the sector. To provide information on nonprofits' indirect cost reimbursement, especially when funding flows through entities such as state and local governments, GAO was asked to review, for selected grants and nonprofits, (1) how indirect cost terminology and classification vary, (2) how indirect costs are reimbursed, and (3) if gaps occur between indirect costs incurred and reimbursed, steps taken to bridge gaps. GAO selected six Departments of Health and Human Services and Housing and Urban Development grants and 17 nonprofits in Louisiana, Maryland, and Wisconsin. GAO selected these agencies for their historical relationship with nonprofits. GAO reviewed policies and documents governing indirect costs and interviewed relevant officials. GAO also reviewed research on nonprofits' indirect costs."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Justice (DOJ) awards an array of law enforcement and criminal justice grants to states, localities, and private and not-for-profit organizations to help prevent crime in their communities. From fiscal years 2008 through 2009, DOJ's Office of Justice Programs (OJP) awarded over 7,900 grants totaling over $4.2 billion. Some DOJ grant programs emphasize the prevention of crime and juvenile delinquency, and in some instances, DOJ's grant funds have been used, in part, to support recreational activities for youth involving various sports programs and field trips. In addition, DOJ grant recipients, such as a state's department of juvenile justice services, may provide grant funds to a subgrantee, like the Boys and Girls Club of America, to carry out various activities, such as mentoring or antigang initiatives, within the overall parameters of the grant program. However, no DOJ grant programs are designed to fund recreational activities exclusively. This letter responds to a congressional request to determine (1) the extent to which DOJ tracks grant funds spent on recreational activities, and how, if at all, DOJ assesses the impact of federally funded recreational activities on crime prevention and reduction; …

A letter report issued by the Government Accountability Office with an abstract that begins "Thirty years ago Congress enacted protections to ensure that participants in multiemployer pension plans received their promised benefits. These defined benefit plans are created by collective bargaining agreements covering more than one employer. Today, these plans provide pension coverage to over 10.4 million participants in approximately 1,500 multiemployer plans insured by the Pension Benefit Guaranty Corporation (PBGC). In this report, GAO examines (1) the current status of nation's multiemployer plans; (2) steps PBGC takes to monitor the health of these plans; (3) the structure of multiemployer plans in other countries; and (4) statutory and regulatory changes that could help plans provide participants with the benefits they are due. To address these questions, GAO analyzed government and industry data and interviewed government officials, pension experts and plan practitioners in the United States, the Netherlands, Denmark, United Kingdom, and Canada."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) Secure Border Initiative Network (SBInet) is to place surveillance systems along our nation's borders and provide Border Patrol command centers with the imagery and related tools and information needed to detect breaches and make agent deployment decisions. To deliver SBInet, DHS has relied heavily on its prime contractor. Because of the importance of effective contractor management and oversight to SBInet, GAO was asked to determine the extent to which DHS (1) defined and implemented effective controls for managing and overseeing the prime contractor and (2) effectively monitored the contractor's progress in meeting cost and schedule expectations. To do this, GAO analyzed key program documentation against relevant guidance and best practices, and interviewed program officials."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony is based on our report "Secure Border Initiative: DHS Needs to Address Testing and Performance Limitations That Place Key Technology Program at Risk." In September 2008, we reported to Congress that important aspects of SBInet were ambiguous and in a continuous state of flux, making it unclear and uncertain what technology capabilities were to be delivered when. In addition, the program did not have an approved integrated master schedule to guide the program's execution, and key milestones continued to slip. This schedule-related risk was exacerbated by the continuous change in and the absence of a clear definition of the approach used to define, develop, acquire, test, and deploy SBInet. Furthermore, different levels of SBInet requirements were not properly aligned, and all requirements had not been properly defined and validated. Also, the program office had not tested the individual system components to be deployed to initial locations, even though the contractor had initiated integration testing of these components with other system components and subsystems, and its test management strategy did not contain, among other things, a clear definition of testing roles and responsibilities; or sufficient detail to …

Testimony issued by the Government Accountability Office with an abstract that begins "Third parties, often businesses, reported more than $6 trillion in miscellaneous income payments to the Internal Revenue Service (IRS) in tax year 2006 on Form 1099-MISC. Payees are to report this income on their tax returns. It has been long known that if these payments are not reported on 1099-MISCs, it is less likely that they will be reported on payee tax returns. In 2010, the reporting requirements were expanded to cover payments for goods and payments to corporations, both previously exempt, beginning in 2012. This testimony summarizes recent GAO reports and provides information on (1) benefits of the current requirements in terms of improved compliance by taxpayers and reduced taxpayer recordkeeping, (2) costs to the third-party businesses of the current 1099-MISC reporting requirement, and (3) options for mitigating the reporting burden for third-party businesses. GAO has not assessed the expansion of 1099-MISC reporting to payments for goods."

A letter report issued by the Government Accountability Office with an abstract that begins "Life expectancy has increased over the last several decades, and by 2050 persons age 65 or older will account for more than 20 percent of the total U.S. population, up from about 13 percent in 2000. Without significant changes in retirement decisions, these improvements in longevity are expected to lengthen the average number of years that Americans spend in retirement and contribute to the expected long-term revenue shortfall in the trust funds for Social Security's Old-Age and Survivors Insurance (OASI) and Disability Insurance (DI) programs (collectively knows as OASDI). The 2010 report from the Social Security Board of Trustees projects that the trust funds' assets will be exhausted by 2037. In light of the long-term trust fund solvency issues and increased longevity, many have suggested changing the earliest eligibility age (EEA) at which workers first qualify for retirement benefits, the full retirement age (FRA) at which they receive full benefits, or both. By reducing monthly benefits for those taking early benefits or delaying eligibility, raising the retirement ages could create an incentive for workers to delay retirement, thus earning more income and possibly saving more for …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony is of Eugene L. Dodaro's appointment as the Comptroller General of the United States."

Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. Postal Service's (USPS) financial condition and outlook deteriorated significantly during fiscal year 2009. USPS was not able to cut costs fast enough to offset declining mail volume and revenues resulting from the economic recession and changes in the use of mail, such as electronic bill payment. In July 2009, GAO added USPS's financial condition and outlook to its High-Risk List and reported that USPS urgently needed to restructure to improve its financial viability. Declines in mail volume and revenue, large financial losses, increasing debt, and financial obligations will continue to challenge USPS. This testimony provides (1) information on USPS's financial condition and forecast and (2) GAO's perspective on the need for USPS restructuring. In addition, questions and issues are included for Congress to consider regarding USPS's proposal to reduce delivery from 6 to 5 days. This testimony is based on GAO's past and ongoing work, including its work on postal reform issues, its report adding USPS's financial condition and outlook to its High-Risk List, and updated information on USPS's financial condition and outlook."