Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-09-680G, Assessing the Reliability of Computer-Processed Data, July 2009. GAO published a guide to assist its auditing staff in ensuring the reliability of computer-based data. The guidance provides a flexible, risk-based framework for data reliability assessments that can be geared to the specific circumstances of each engagement. The framework is built on (1) making use of all existing information about the data; (2) performing at least a minimal level of data testing; (3) doing only the amount of work necessary to determine whether the data are reliable enough for GAO's purposes; (4) maximizing professional judgment; and (5) bringing the appropriate people, including management, to the table at key decision points."

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-02-762G, Benefit System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act, September 2002. The Federal Financial Management Improvement Act of 1996 (FFMIA) requires, among other things, that agencies implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are detailed in the Federal Financial Management System Requirements series issued by the Joint Financial Management Improvement Program (JFMIP) and in the guidance issued by the Office of Management and Budget (OMB): Circular A-127, Financial Management Systems, and the January 4, 2001, Revised Implementation Guidance for the Federal Financial Management Improvement Act (FFMIA) of 1996. JFMIP intends for the requirements to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems to support program and financial managers, and to describe specific requirements of financial management systems. We are issuing this checklist, which reflects JFMIP's Benefit System (JFMIP-SR-01-01, September 2001), to assist (1) agencies in implementing and monitoring their benefit systems and (2) managers and auditors in reviewing their benefit systems to determine if they substantially comply …

Testimony issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) believes it is increasingly likely that an adversary of the United States will use chemical or biological weapons against U.S. forces to degrade superior U.S. conventional warfare capabilities, placing service members' lives and effective military operations at risk. During the past 6 years, GAO has identified many problems with DOD's capabilities to defend against chemical and biological weapons and sustain operations in the midst of their use. Although GAO has found that DOD has made some improvements--in equipment, training, and reporting, and in the coordination of research and development activities--it has continuing concerns in each of these areas. One particular issue is the supply of chemical protective clothing and the way associated risk is assessed. Due to the upcoming expiration of existing protective suits, the slower rate at which new suits are entering the inventory, and DOD's method of assessing risk for individual items rather than complete protective ensembles, GAO believes that the risk for protective clothing shortages may increase dramatically from now through 2007. GAO is also concerned that certain management weaknesses, such as program organizational complexity and prolonged vacancies in key …

Testimony issued by the General Accounting Office with an abstract that begins "In 2002, the Administration announced its Global Climate Change Initiative. It included, among other things, a goal concerning U.S. carbon dioxide and other greenhouse gas emissions, which are widely believed to affect the earth's climate. The Administration's general goal was to reduce the growth rate of emissions, but not total emissions, between 2002 and 2012. Its specific goal was to reduce emissions intensity 18 percent, 4 percentage points more than the 14 percent decline already expected. Emissions intensity measures the amount of greenhouse gases emitted per unit of economic output. In the United States, this ratio has generally decreased for 50 years or more. Under the Initiative, emissions would increase, but less than otherwise expected. GAO was asked to testify on whether the Administration's publicly available documents (1) explain the basis for the Initiative's general and specific goals, (2) identify elements to help reduce emissions and contribute to the 18 percent reduction goal, as well as their specific contributions, and (3) discuss plans to track progress in meeting the goal. This testimony is based on ongoing work, and GAO expects to issue a final report on this work …

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 contractors to provide a range of services in Iraq and Afghanistan, but as GAO has previously reported, the agencies have faced challenges in obtaining sufficient information to plan and manage their use of contractors. As directed by the National Defense Authorization Act for Fiscal Year (FY) 2008, GAO analyzed DOD, State, and USAID data for Iraq and Afghanistan for FY 2008 and the first half of FY 2009 on the (1) status of agency efforts to track information on contracts and contractor personnel; (2) number of contractor personnel; (3) number of killed and wounded contractors; and (4) number and value of contracts and extent to which they were awarded competitively. GAO reviewed selected contracts and compared personnel data to other available sources to assess the reliability of agency-reported data."

A letter report issued by the Government Accountability Office with an abstract that begins "The Departments of Defense (DOD) and State and the United States Agency for International Development (USAID) have relied extensively on contractors to carry out a range of services in Iraq and Afghanistan. While recognizing the benefits of using contractors, GAO and others have noted the challenges and risks associated with an increased reliance on contractors and the ability of agencies to manage their growing number of contractors. As directed by the National Defense Authorization Act for Fiscal Year 2008, GAO analyzed DOD, State, and USAID data on contracting activities in Iraq and Afghanistan for fiscal year 2007 and the first half of fiscal year 2008 including (1) the number and value of contracts and the extent they were awarded competitively; (2) the number of contractor personnel, including those performing security functions; and (3) the number of contractor personnel who were killed or wounded. GAO also reviewed the status of the three agencies' memorandum of understanding (MOU) related to maintaining data on contracts and contractor personnel. GAO reviewed selected contract files and compared personnel data to other available sources to assess the reliability of the data reported …

Testimony issued by the General Accounting Office with an abstract that begins "Computerized control systems perform vital functions across many of our nation's critical infrastructures. For example, in natural gas distribution, they can monitor and control the pressure and flow of gas through pipelines; in the electric power industry, they can monitor and control the current and voltage of electricity through relays and circuit breakers; and in water treatment facilities, they can monitor and adjust water levels, pressure, and chemicals used for purification. In October 1997, the President's Commission on Critical Infrastructure Protection emphasized the increasing vulnerability of control systems to cyber attacks. The House Committee on Government Reform, Subcommittee on Technology, Information Policy, Intergovernmental Relations, and the Census asked GAO to testify on potential cyber vulnerabilities. GAO's testimony focused on (1) significant cybersecurity risks associated with control systems; (2) potential and reported cyber attacks against these systems; (3) key challenges to securing control systems; and (4) steps that can be taken to strengthen the security of control systems, including current federal and private-sector initiatives."

Testimony issued by the Government Accountability Office with an abstract that begins "By preparing their families and property before an event, individuals can reduce a disaster's impact on them and their need for first responder assistance, particularly in the first 72 hours following a disaster. By law, the Federal Emergency Management Agency (FEMA), located in the Department of Homeland Security (DHS), is to develop a national preparedness system (NPS)--FEMA includes community preparedness programs as part of the NPS. FEMA's budget to operate these programs made up less than one half of 1 percent of its $7.9 billion budget for fiscal year 2009. These programs include the Citizen Corps program and its partner programs, such as Fire Corps, and rely on volunteers to coordinate efforts and assist first responders in local communities. DHS's Ready Campaign promotes preparedness through mass media. This testimony provides preliminary observations on (1) challenges FEMA faces in measuring the performance of Citizen Corps, its partner programs, and the Ready Campaign and (2) actions FEMA has taken to develop a strategy to encompass how Citizen Corps, its partner programs, and the Ready Campaign operate within the context of the NPS. This testimony is based on work conducted from …

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 SFFAS No. 7 and provides provisions that apply to entities collecting taxes on behalf on the federal government."

Testimony issued by the General Accounting Office with an abstract that begins "The federal government faces longstanding problems with excess and underutilized real property, deteriorating facilities, unreliable real property data, and costly space. These problems have multibillion-dollar cost implications and can seriously jeopardize agencies' missions. In addition, federal agencies face many challenges securing real property due to the threat of terrorism. This testimony discusses long-standing, complex problems in the federal real property area and what actions are needed to address them."

Guidance issued by the General Accounting Office with an abstract that begins "In July 2001, the U.S. General Accounting Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) issued the GAO/PCIE Financial Audit Manual (FAM). In April 2003, we issued an update to the FAM. The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources. GAO and the PCIE are committed to keeping the FAM current. With this goal in mind,we are now requesting comments on an exposure draft that will revise the Checklist for Reports Prepared Under the CFO Act (CFO Checklist). This update will replace the current CFO Checklist in the FAM Volume II, Section 1004. Once finalized,the updated CFO Checklist will be designated in the FAM Volume II at section 1050."

Guidance issued by the Government Accountability Office with an abstract that begins "This publication has been superseded by GAO-08-585G, Financial Audit Manual: Volume 1, July 2008. The U.S. Government Accountability Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."

Guidance issued by the Government Accountability Office with an abstract that begins "This publication has been superseded by GAO-08-586G, Financial Audit Manual: Volume 2, July 2008. The U.S. Government Accountability Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."

A letter report issued by the General Accounting Office with an abstract that begins "Effective management of the government's day-to-day operations has been hampered by a lack of necessary data. The Chief Financial Officers (CFO) Act of 1990 calls for the modernization of federal financial management systems, including the systematic measurement of performance; the development of cost information; and the integration of program, budget, and financial information. The Federal Financial Management Improvement Act of 1996 (FFMIA) encourages agencies to have systems that generate timely, accurate, and useful information with which to make informed decisions and to ensure accountability on an ongoing basis. Auditors for 19 of the 24 CFO Act agencies reported that their agencies' financial management systems did not comply substantially with FFMIA requirements, compared to 21 agencies reported as not being substantially compliant for 1999. The auditors for five CFO Act agencies reported no instances in which the agencies' systems did not substantially comply with FFMIA. These auditors, however, did not definitively state whether the agencies' financial management systems substantially complied with FFMIA. FFMIA requires agencies to prepare remediation plans to overcome financial management systems problems. These plans have improved over the fiscal year 1998 plans; however, further …

A letter report issued by the General Accounting Office with an abstract that begins "The ability to produce the data needed to efficiently and effectively manage the day-to-day operations of the federal government and provide accountability to taxpayers has been a long-standing challenge at most federal agencies. To help address this challenge, the Federal Financial Management Improvement Act of 1996 (FFMIA) requires the 24 Chief Financial Officers Act agencies to implement and maintain financial management systems that comply substantially with (1) federal system requirements, (2) federal accounting standards, and (3) the U.S. Government Standard General Ledger (SGL). FFMIA also requires GAO to report annually on the implementation of the act."

A letter report issued by the Government Accountability Office with an abstract that begins "The ability to produce the data needed to efficiently and effectively manage the day-to-day operations of the federal government and provide accountability to taxpayers has been a long-standing challenge to most federal agencies. To help address this challenge, the Federal Financial Management Improvement Act of 1996 (FFMIA) requires the 23 Chief Financial Officers Act agencies to implement and maintain financial management systems that comply substantially with (1) federal financial management systems requirements, (2) applicable federal accounting standards, and (3) the U.S. Government Standard General Ledger (SGL) at the transaction level. FFMIA also requires GAO to report annually on the implementation of the act."

Other written product issued by the Government Accountability Office with an abstract that begins "This report presents the General Accounting Office's (GAO) Performance Plans for Fiscal Year 2007. 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. This framework not only shows the relationship between our strategic goals and strategic objectives, but also show major themes that could potentially affect our work."

Other written product issued by the Government Accountability Office with an abstract that begins "This report has been superseded by GAO-06-394SP, GAO's International Protocols January 2006. This document contains the protocols governing the U.S. Government Accountability Office's (GAO) work that has international components or implications. These protocols are intended to provide clearly defined and transparent policies and practices on how GAO will interact with U.S. federal departments and agencies, other national governments and international organizations in its international work. They identify what international organizations and supreme audit institutions (SAIs) can expect from GAO. These protocols are intended to cover most situations that arise during the course of GAO's work and are consistent, to the extent applicable, with the protocols that govern GAO's work for the Congress and with U.S. federal agencies. These protocols--which are grounded in applicable professional standards and GAO's core values of accountability, integrity, and reliability--will enable us to conduct international work more consistently, effectively, and efficiently; achieve GAO's strategic goals; support improved government performance and accountability worldwide; and better serve the Congress and the American people."

Testimony issued by the General Accounting Office with an abstract that begins "The Environmental Protection Agency (EPA) has faced persistent challenges in managing its grants, which, at about $4 billion annually constitute over one-half of the agency's total budget. EPA awards grants to thousands of recipients to implement its programs to protect human health and the environment. Given the size and diversity of EPA's programs, its ability to efficiently and effectively accomplish its mission largely depends on how well it manages its grant resources and builds accountability into its efforts. In our comprehensive report on EPA's management of its grants, released last week, we found that EPA continues to face four key grants management challenges despite past efforts to address them--(1) selecting the most qualified grant applicants, (2) effectively overseeing grantees, (3) measuring the results of grants, and (4) effectively managing its grant staff and resources. The report also discusses EPA's latest competition and oversight policies and its new 5-year plan to improve the management of its grants. This testimony, based on our report, focuses on the extent to which EPA's latest policies and plan address (1) awarding grants competitively, (2) improving oversight of grantees, and (3) holding staff and …

A letter report issued by the General Accounting Office with an abstract that begins "The 1998 Head Start Act mandated that 50 percent of all Head Start teachers nationwide have a minimum of an associate degree in early childhood education, or, in a related field with preschool teaching experience, by September 30, 2003. This law also required that each classroom in center-based programs (those that primarily provide services in classroom settings) without such a degreed teacher have a teacher with a Child Development Associate credential or an equivalent state certificate. In preparation for the reauthorization of Head Start in fiscal year 2003, GAO was asked to examine: (1) the extent to which Head Start has met legislative mandates concerning teacher qualifications; (2) whether Head Start teachers' salaries have increased and enabled grantees to attract and retain teachers with degrees; and (3) the extent to which degree and other programs in early childhood education are available for Head Start teachers and if grantees have taken steps to enhance access to them."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the temporary cessation of funding for new information technology (IT) infrastructure and business system investments related to the proposed Department of Homeland Security. Integrating the diverse communication and information systems of the myriad of organizations that would be part of the proposed Department of Homeland Security would be an enormous undertaking. Among the near-term challenges that would have to be addressed to successfully tackle this task is developing an enterprise architecture. Managed properly, enterprise architectures can clarify and help optimize the interdependencies and interrelationships among related enterprise operations and the underlying IT infrastructure and applications that support them. Another long-term challenge is establishing and enforcing a disciplined IT investment management process. Well managed IT investments that are carefully selected and focused on meeting mission needs can propel an organization forward, dramatically improving performance while reducing costs. To help tackle these challenges, in July the Office of Management and Budget (OMB) issued two memoranda to selected agencies telling them to "cease temporarily" and report on new IT infrastructure an business systems investments above $500,000, which are to be reviewed by IT infrastructure and business system investments …

Testimony issued by the General Accounting Office with an abstract that begins "Leading public organizations here and abroad recognize that a more strategic approach to human capital management is essential for change initiatives that are intended to transform their cultures. To that end, organizations are looking for ways to identify and develop the leaders, managers, and workforce necessary to face the array of challenges that will confront government in the 21st century. The Subcommittee on Civil Service and Agency Organization, House Committee on Government Reform, requested GAO to identify how agencies in four countries--Australia, Canada, New Zealand, and the United Kingdom--are adopting a more strategic approach to managing the succession of senior executives and other public sector employees with critical skills."

Correspondence issued by the General Accounting Office with an abstract that begins "Some U.S.-based multinational companies have found that the effective tax rate on income earned from foreign sources can be reduced if they are incorporated in countries that either do not tax corporate income at all or tax the income at a lower rate than the U.S. corporate tax rate. Consequently, some U.S.-based companies incorporate from the outset in these so-called "tax haven" countries. In addition, some companies that were incorporated in the United States have reincorporated in tax haven countries through "corporate inversion transactions." According to the Department of the Treasury, the term "inversion" is used to describe a transaction through which a U.S.-based multinational company restructures its corporate group so that after the transaction the ultimate parent of the corporate group is a foreign corporation. After an inversion transaction, shareholders of the former U.S. parent company hold stock of the newly formed foreign parent, and the operations of the company are unchanged. Treasury also noted that there has been a marked increase recently in the frequency, size, and profile of inversion transactions. Four of the top 100 federal contractors that are publicly traded corporations are incorporated in …

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles concerning: (1) auditing in the Iceland; (2) improving public service; (3) news in brief; (4) the audit directorate of Bahrain; (5) reports in print; and (6) activities within INTOSAI."