Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-02-69G, Strategies to Manage Improper Payments: Learning From Public and Private Sector Organizations, October 2001. This executive guide is intended to identify effective practices and provide case illustrations and other information for federal agencies' consideration when developing strategies and planning and implementing actions to manage improper payments in their programs."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-87G, Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs, November 2003. The federal government of the United States--the largest and most complex organization in the world--expended approximately $15 billion through federal organizations' purchase card programs in fiscal year 2002. As the steward of taxpayer dollars, federal agencies are accountable for how purchase cards are used and how the funds are spent. To that end, federal agencies are responsible for establishing and maintaining internal control to provide reasonable assurance that (1) the goals and objectives of the purchase card program are met and (2) safeguards against fraudulent, improper, and abusive purchases are adequate. Recent congressional testimony and Inspector General and GAO reports show that some federal agencies do not have adequate internal control over their purchase card programs. Without effective internal control, management has little assurance that fraudulent, improper, and abusive purchases are being prevented or, if occurring, are being promptly detected with appropriate corrective actions taken. A key element of internal control is monitoring that assesses the quality of performance over time and ensures that the findings …

Correspondence issued by the Government Accountability Office with an abstract that begins "The wildland fire problems facing our nation continue to grow. The number of acres burned by wildland fires annually from 2000 to 2005 was 70 percent greater than the average burned annually during the 1990s, while appropriations for the federal government's wildland fire management activities tripled from about $1 billion in fiscal year 1999 to nearly $3 billion in fiscal year 2005. Experts believe that catastrophic damage from wildland fire probably will continue to increase until an adequate long-term federal response, coordinated with others, is implemented and has had time to take effect. In the past 7 years, the federal government has made important progress in putting into place basic components of a framework for managing and responding to the nation's wildland fire problems. Many challenges lie ahead, however, if the federal agencies having primary responsibility for managing wildland fire issues--the Forest Service within the Department of Agriculture and the Bureau of Indian Affairs (BIA), Bureau of Land Management (BLM), Fish and Wildlife Service (FWS), and National Park Service (NPS) within the Department of the Interior--are to address the problems in a timely and effective manner. Most notably, …

Testimony issued by the Government Accountability Office with an abstract that begins "The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 requires individuals to receive credit counseling before filing for bankruptcy and to take a debtor education course before having debts discharged. Concerns were raised that the new requirements could expose consumers to abusive practices by credit counseling agencies or become barriers to filing for bankruptcy. This testimony is based on GAO's report issued last month, and addresses (1) the process of approving counseling and education providers, (2) the content and results of the counseling and education sessions, (3) the fees charged, and (4) the availability of and challenges to accessing services. To address these issues, GAO reviewed Trustee Program data and application case files, and interviewed a wide range of individuals and groups involved in the bankruptcy process."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-394G, Information Technology Investment Management: A Framework for Assessing and Improving Process Maturity, March 2004. GAO published a document on the Information Technology Investment Management (ITIM) framework, which identifies critical processes for successful information technology (IT) investment and organizes these processes into a framework of increasingly mature stages. ITIM establishes three key benefits: (1) a rigorous, standardized tool for internal and external evaluations of an agency's IT management process; (2) a consistent and understandable mechanism for reporting the results of these assessments to agency executives, Congress, and other interested parties; and (3) a road map agencies can use for improving their IT investment management process."

Correspondence issued by the General Accounting Office with an abstract that begins "For fiscal year 2002, Congress has before it two separate budget requests for the Internal Revenue Service (IRS)--the traditional request prepared by the administration and a separate request prepared by the IRS Oversight Board. There are some significant differences between the two requests. The administration is requesting about $9.4 billion while the Board is requesting an additional $300 million. This correspondence addresses several questions related to (1) the differences between the two requests, (2) IRS' hiring plans for its Staffing Tax Administration for Balance and Equity initiative, (3) the productivity of IRS staff, and (4) business systems modernization."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on national water efficiency standards, focusing on the impact of: (1) the national water efficiency standards on water consumption levels and wastewater flows; and (2) repealing the national standards on projected infrastructure investments for drinking water and wastewater treatment facilities."

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes AIMD-00-21.2.8, Travel System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act of 1996, December 1999. GAO published a functional requirements document to assist: (1) agencies in implementing and monitoring their travel systems; and (2) management and auditors in reviewing their travel systems to determine if they substantially comply with the Federal Financial Management Improvement Act of 1996."

Guidance issued by the General Accounting Office with an abstract that begins "GAO published a guide to assist agencies in maintaining effective internal control while streamlining the operations of their payment systems and reducing costs."

Correspondence issued by the Government Accountability Office with an abstract that begins "Amid rising oil and gas prices and reports of record oil industry profits, a number of governments have taken steps to reevaluate and, in some cases, increase the share of oil and gas revenues they receive for the rights to develop oil and gas on their lands and waters. For example, the State of Alaska has recently passed new oil and gas legislation that will increase the state's share of revenue received from oil and gas companies operating state leases. In January 2007, the Department of the Interior announced an increase in the royalty rate for future leases granted in the deepwater region of the Gulf of Mexico. Companies engaged in exploration and development of oil and gas resources do so under terms of concessions, leases, or contracts granted by governments or other resource owners. The terms and conditions of such arrangements are established by law or negotiated on a case-by-case basis. One important aspect of the arrangements is the applicable payments from the companies to the resource owners--in the United States, these include bonuses, rentals, royalties, corporate income taxes, and special fees or taxes. The precise mix …

Correspondence issued by the Government Accountability Office with an abstract that begins "Elevated concentrations of greenhouse gases--carbon dioxide, methane, nitrous oxide, and several synthetic chemicals--in the atmosphere resulting from the combustion of fossil fuels and other sources have the potential to cause significant changes in the earth's climate. These potential impacts include shifts in sea level and weather patterns and could pose threats to coastal and other infrastructure. Concerns about the potential impacts of climate change have led the Congress to consider legislation that would place binding, nationwide limits on greenhouse gas emissions, and the House of Representatives' leadership has initiated efforts to decrease emissions attributable to its operations. Nearly all of the greenhouse gas emissions from House operations consist of carbon dioxide and are associated with electricity purchased from utilities and the combustion of fossil fuels in the Capitol Power Plant (CPP), which provides steam and chilled water for heating and cooling the Capitol building and 23 surrounding facilities. The Architect of the Capitol (AOC) operates CPP. In June 2007, the Chief Administrative Officer (CAO) of the House of Representatives released the Green the Capitol initiative (the initiative) at the direction of the Speaker and the Majority Leader. Among …

Correspondence issued by the General Accounting Office with an abstract that begins "In connection with fulfilling the requirement to audit the financial statements of the U.S. government, GAO audited and reported on the Schedules of Federal Debt Managed by the Bureau of the Public Debt (BPD) for the fiscal years ended September 30, 2002 and 2001. As part of these audits, GAO performed a review of the general and application computer controls over key BPD financial systems."

Other written product issued by the General Accounting Office with an abstract that begins "This report presents the General Accounting Office's (GAO) Performance Plan for Fiscal Year 2005. In the spirit of the Government Performance and Results Act, this annual plan informs the Congress and the American people about what we expect to accomplish on their behalf in the coming fiscal year. It sets forth our plan to make progress toward achieving our strategic goals for serving the Congress and the American people. The plan is based on our strategic plan, which was prepared in consultation with members of the Congress and other key stakeholders and was issued in March 2004."

Testimony issued by the Government Accountability Office with an abstract that begins "The United States Capitol Police (USCP) is responsible for securing the 276-acre Capitol Complex, including protecting Members of Congress, visitors, and congressional facilities. In response to heightened security concerns, various requests, and legislative mandates over the years, GAO has reported on management control problems in five key areas: (1) establishing an accountability framework for monitoring recommendations, (2) establishing a risk management framework, (3) ensuring financial management, (4) ensuring strategic and human capital planning, and (5) managing information technology (IT). From January 2004 through March 2007, GAO made 46 recommendations aimed at improving USCP administrative and management operations and achieving strategic goals. This testimony reports on the status of USCP's efforts to address GAO's recommendations. To conduct its work, GAO analyzed USCP documentation, such as risk matrices, budget documents, and strategic plans. GAO also conducted interviews with USCP officials and contractors on their efforts related to its recommendations. GAO performed this work from October 2007 through April 2008. USCP generally agreed with GAO's 46 prior recommendations and GAO's assessment of the status of USCP's efforts to implement those recommendations. Along these lines, USCP needs to complete those actions in …

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Federal Accounting Standards Advisory Board's statement of federal financial accounting standards (SFFAS). The statement presents amendments to SSFAS No. 2 and provides accounting standards for direct loans and loan guarantees."

Other written product issued by the General Accounting Office with an abstract that begins "Unrelenting growth in health care spending has put pressure on policymakers to seek health care system reforms. The stress comes partly from a wide gap in expectations between what health care Americans want and what the nation can afford and sustain. GAO's Health Care Forum was held on January 13, 2004, to find ways to elevate the nation's understanding of health care cost, access, and quality challenges. Forum attendees included a select group of experts, business leaders, and public officials. The forum's plenary speakers discussed issues associated with health care costs and value, including spending drivers, long-term affordability, and the effect of differences across the country in medical practices. Participants in breakout sessions led by the forum's faculty of experts deliberated on the merits of the various health care reform strategies, including focusing on consumer cost sensitivity, targeting high-cost patients, reducing unwarranted variation in medical practices, and managing technology to control spending growth. GAO has developed a series of questions to evaluate all health care reform proposals, based in part, on the results of this forum."

Testimony issued by the General Accounting Office with an abstract that begins "The Jenkins Act requires any person who sells and ships cigarettes across a state line to a buyer, other than a licensed distributor, to report the sale to the buyer's state tobacco tax administrator. The act establishes misdemeanor penalties for violating the act. Compliance with this federal law by cigarette sellers enables states to collect cigarette excise taxes from consumers. However, some state and federal officials are concerned that as Internet cigarette sales continue to grow, particularly as states' cigarette taxes increase, so will the amount of lost state tax revenue due to noncompliance with the Jenkins Act. One research firm estimated that Internet tobacco sales in the United States will exceed $5 billion in 2005 and that the states will lose about $1.4 billion in tax revenue from these sales."

Testimony issued by the General Accounting Office with an abstract that begins "Rightsizing is the aligning of the number and location of staff assigned to U.S. embassies with foreign policy priorities, security, and other constraints. GAO is developing a framework to enable the executive branch to assess the number and mix of embassy staff. The framework will link staffing levels to the following three critical elements of overseas operations: (1) physical security and real estate, (2) mission priorities and requirements, and (3) operational costs. GAO reviewed policies and practices at the U.S. Embassy in Paris because of its large size and history of rightsizing decisions. GAO found that about 700 employees from 11 agencies work in main buildings at the Paris Embassy. Serious security concerns in at least one embassy building in Paris suggest the need to consider staff reductions unless building security can be improved. Staffing levels are hard to determine because agencies use different criteria and priorities to place staff. The lack of comprehensive cost data on all agencies' operations, which is estimated at more than $100 million annually in France, and the lack of an embassywide budget eliminate the possibility of cost-based decisionmaking on staffing. The number …

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the role of the Small Business Administration's (SBA) Disaster Loan Program in responding to the September 11, 2001, terrorist attacks, general performance measures for the program, and the effects of SBA's program to sell loans to private investors on disaster loans and their borrowers. In reviewing SBA's loan sales program, which includes disaster loans, we identified three areas needing improvement: tracking borrower inquiries and complaints; sales budgeting and accounting which affect the reliability of SBA financial statements and budget information; and reporting on the operational benefits of the loans sales. This testimony focuses on SBA's (1) response to the September 11 terrorist attacks; (2) performance plans and measures for its Disaster Loan program; and (3) loan assets sales program, which involves selling disaster and other loans."

Other written product issued by the Government Accountability Office with an abstract that begins "This report presents an analysis of information on the members of the 51 state advisory committees of the U.S. Commission on Civil Rights (Commission). These state advisory committees exist to provide information on state and local civil rights issues to the Commission. This analysis contains information on state and advisory committee member demographics and the members' occupations. Information on the members was obtained from the Commission from the most recent charter for each advisory committee at the time of our analysis. We obtained our state demographic information from U.S. census data except for data on religion and politics. Religion data was obtained from The American Religious Identification Survey 2001.1 The political data was obtained from The 2004 Political Landscape by the Pew Research Center for the People and the Press. We are providing this information so that readers may see how the advisory committees' membership reflects various criteria. For more detailed information on the old and new membership criteria, please see our report entitled U. S. Commission on Civil Rights: The Commission Should Strengthen Its Quality Assurance Policies and Make Better Use of Its State Advisory …

Other written product issued by the General Accounting Office with an abstract that begins "GAO published a functional requirements document that provided high level functional requirements for benefits systems that will provide the capability for financial managers, program managers and others to control and account for federal benefit programs as defined in governmentwide and agency specific statutes, regulations, guidelines, and need assessments."

Testimony issued by the Government Accountability Office with an abstract that begins "Federal assistance helps students and families pay for postsecondary education through several policy tools--grant and loan programs authorized by Title IV of the Higher Education Act of 1965 and more recently enacted tax preferences. This testimony summarizes our 2005 report and provides updates on (1) how Title IV assistance compares to that provided through the tax code (2) the extent to which tax filers effectively use education tax preferences, (3) potential benefits and costs of simplifying federal student aid, and (4) what is known about the effectiveness of federal assistance. This hearing is an opportunity to consider whether changes should be made in the government's overall strategy for providing such assistance or to the individual programs and tax provisions that provide the assistance. This statement is based on updates to previously published GAO work and reviews of relevant literature."

Other written product issued by the General Accounting Office with an abstract that begins "GAO published a framework for information technology (IT) investment management, which provided a unified basis for communication and evaluation of agency IT investment practices."

Other written product issued by the Government Accountability Office with an abstract that begins "This document is a guide to GAO Protective Orders."