A letter report issued by the General Accounting Office with an abstract that begins "The National Military Strategy calls for the Department of Defense (DOD) to maintain the transportation capability to quickly move the large amounts of personnel and equipment needed to win two nearly simultaneous major theater wars anywhere in the world. To provide this mobility, DOD relies on a transportation system--the En Route System (ERS)--that includes an airlift fleet of cargo aircraft and a critical network of overseas airfields that provide logistical support to aircraft on their way to the war zones. Although the two-war requirement and other aspects of the National Military Strategy are now under review by the new administration, the ERS remains critically important as the primary means of quickly moving U.S. soldiers and equipment to areas of conflict around the world. This report addresses (1) whether en-route airfields have the capacity to meet the requirements of the National Military Strategy, (2) the causes of any shortfalls and DOD's plans to correct them, and (3) whether DOD has the information and management structure needed to ensure that the operations of the ERS can be carried out efficiently and effectively."

Testimony issued by the Government Accountability Office with an abstract that begins "Increasing retirements and declining fertility rates, among other factors, could affect the labor force growth in many developed countries. To maintain the size and productivity of the labor force, many governments and employers have introduced strategies to keep workers who face greater challenges in maintaining jobs and incomes, such as women and low-skilled workers, in the workforce. This testimony discusses our work on (1) describing the policies and practices implemented in other developed countries that may help women and low-wage/low-skilled workers enter and remain in the labor force, (2) examining the change in the targeted groups' employment following the implementation of the policies and practices, and (3) identifying the factors that affect employees' use of workplace benefits and the resulting workplace implications. The testimony is based on a report we are issuing today (GAO-07-817). For that report, we conducted an extensive review of workforce flexibility and training strategies in a range of developed countries and site visits to selected countries. Our reviews were limited to materials available in English. We identified relevant national policies in the U.S., but did not determine whether other countries' strategies could be implemented …

Testimony issued by the Government Accountability Office with an abstract that begins "The radio-frequency spectrum is used to provide an array of wireless communications services that are critical to the U.S. economy and various government missions, such as national security. With demand for spectrum exploding, and most useable spectrum allocated to existing users, there is growing concern that the current spectrum management framework might not be able to respond adequately to future demands. This testimony, which is based on previous GAO reports, provides information on (1) the extent to which the Federal Communications Commission (FCC) has adopted market-based mechanisms for commercial use, (2) the extent to which market-based mechanisms have been adopted for federal government users of spectrum, (3) options for improving spectrum management, and (4) potential barriers to spectrum reform."

A letter report issued by the General Accounting Office with an abstract that begins "Donating a vehicle to charity enables a donor to support a charitable cause, dispose of an unwanted vehicle, and receive a tax benefit. More charities are turning to vehicle donation programs as a means for raising funds. As a result, our objectives were to: (1) determine the number of charities with vehicle donation programs, and the number of taxpayers claiming deductions for vehicle donations; (2) compare the proceeds received by charities from vehicle donations to what donors claimed for those deductions; and (3) describe related Internal Revenue Service (IRS) and state compliance activities."

Testimony issued by the Government Accountability Office with an abstract that begins "The Federal Bureau of Investigation (FBI) is in the process of modernizing its information technology (IT) systems. Replacing much of its 1980s-based technology with modern system applications and supporting technical infrastructure, this modernization is intended to enable the FBI to take an integrated, agencywide approach to performing its critical missions, such as federal crime investigation and terrorism prevention. At the request of the Congress, GAO has conducted a series of reviews of the FBI's modernization management. GAO was requested to testify on the bureau's progress to date in several areas of IT management. In addition, GAO discusses the importance of these areas for maximizing the prospects for success of the bureau's ongoing and future IT system investments, including the FBI's flagship Sentinel program; this program replaces the bureau's failed Virtual Case File project and aims to acquire and deploy a modern investigative case management system. In this testimony, GAO relied extensively on its previous work on the FBI's management of its IT processes, human capital, and tools, and it obtained updates on these efforts through reviews of documentation and interviews with responsible FBI officials, including the Chief Information …

Testimony issued by the Government Accountability Office with an abstract that begins "A terrorist's use of a radiological dispersal device (RDD) or improvised nuclear device (IND) to release radioactive materials into the environment could have devastating consequences. The timely cleanup of contaminated areas, however, could speed the restoration of normal operations, thus reducing the adverse consequences from an incident. This testimony examines (1) the extent to which federal agencies are planning to fulfill their responsibilities to assist cities and their states in cleaning up areas contaminated with radioactive materials from RDD and IND incidents; (2) what is known about the federal government's capability to effectively cleanup areas contaminated with radioactive materials from RDD and IND incidents, and (3) suggestions from government emergency management officials on ways to improve federal preparedness to provide assistance to recover from RDD and IND incidents. We also discuss recovery activities in the United Kingdom. This testimony is based on our ongoing review of recovery preparedness issues for which we examined applicable federal laws and guidance; interviewed officials from the Department of Homeland Security (DHS), Federal Emergency Management Agency (FEMA), Department of Energy (DOE), and Environmental Protection Agency (EPA); and surveyed emergency management officials from 13 …

Testimony issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) recent estimate of the difference between what taxpayers timely and accurately paid in taxes and what they owed ranged from $312 billion to $353 billion for tax year 2001. IRS estimates it will eventually recover some of this tax gap, resulting in a net tax gap from $257 billion to $298 billion. The tax gap arises when taxpayers fail to comply with the tax laws by underreporting tax liabilities on tax returns; underpaying taxes due from filed returns; or "nonfiling," which refers to the failure to file a required tax return altogether or in a timely manner. The Chairman and Ranking Minority Member of the Senate Committee on Finance asked GAO to review a number of issues related to the tax gap. This testimony will address GAO's longstanding concerns regarding tax compliance; IRS's efforts to ensure compliance; and the significance of reducing the tax gap, including some steps that may assist with this challenging task. For context, this testimony will also address GAO's most recent simulations of the long-term fiscal outlook and the need for a fundamental reexamination of major spending and tax …

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) computer-generated low-dollar notices, focusing on notices involving: (1) amounts due of less than $5; and (2) refunds of less than $1."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Medicaid program and State Children's Health Insurance Program (SCHIP), focusing on the differences between both programs with regard to outreach, application and eligibility determination, screening and enrollment, and benefits."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed whether federal agencies have the capacity to monitor and enforce trade agreements, focusing on: (1) the federal structure for monitoring and enforcing trade agreements; (2) the increasing complexity of the federal monitoring and enforcement task and key activities that federal agencies must perform; and (3) whether the Office of the U.S. Trade Representative (USTR), the Department of Commerce, and the Department of Agriculture (USDA) have the capacity to handle their monitoring and enforcement workload, that is, whether their human capital resources and support mechanisms enable them to perform needed monitoring and enforcement activities."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the Department of Homeland Security's (DHS) efforts to identify and address barriers to equal employment opportunity (EEO) in its workforce. Since its inception in March 2003, DHS has faced a number of challenges, one of which is effectively and strategically managing its large workforce (about 216,000 employees) to respond to current and emerging 21st century issues. The federal government is faced with a workforce that is becoming increasingly eligible for retirement. We have reported that it is important for federal agencies, including DHS, to use available flexibilities to acquire, develop, motivate, and retain talented individuals who reflect all segments of society and our nation's diversity. The Equal Employment Opportunity Commission's (EEOC) Management Directive (MD) 715 provides that in order to attract and retain top talent, federal agencies are to identify barriers to EEO in the workplace, execute plans to eliminate barriers, and report annually to EEOC. This testimony is based on our report that we recently issued entitled Equal Employment Opportunity: DHS Has Opportunities to Better Identify and Address Barriers to EEO in Its Workforce. This testimony discusses (1) the extent to which DHS has …

Testimony issued by the Government Accountability Office with an abstract that begins "The events of September 11, 2001, and the subsequent discovery of commercial nuclear power plants on a list of possible terrorist targets have focused considerable attention on the plants' capabilities to defend against a terrorist attack. The Nuclear Regulatory Commission (NRC), an independent agency established by the Energy Reorganization Act of 1974 to regulate the civilian use of nuclear materials, is responsible for regulating and overseeing security at commercial nuclear power plants. GAO was asked to review (1) NRC's efforts since September 11, 2001, to improve security at nuclear power plants, including actions NRC has taken to implement some of GAO's September 2003 recommendations to improve security oversight and (2) the extent to which NRC is in a position to assure itself and the public that the plants are protected against terrorist attacks. This testimony reflects the preliminary results of GAO's review. GAO will issue a more comprehensive report in early 2005."

Testimony issued by the Government Accountability Office with an abstract that begins "According to the National Flood Insurance Program (NFIP), 90 percent of all natural disasters in the United States involve flooding. Because of the catastrophic and unpredictable nature of floods, private insurance companies do not typically cover flood losses. Congress established the NFIP in 1968 to provide an insurance alternative to disaster assistance in response to the escalating costs of repairing flood damage. During congressional hearings on provisions of the Flood Insurance Reform Act of 2004, several legislators testified on NFIP shortcomings, as reported by constituents whose properties had been flooded by Hurricane Isabel in September 2003. The act required GAO to study coverage provided under the NFIP. It also required the Federal Emergency Management Agency (FEMA), the administrator of the NFIP, to take steps to address concerns about coverage and claims procedures. Today's testimony is based on work in progress to address this mandate. It provides preliminary information on (1) the types of coverage limits, restrictions, and exclusions under the NFIP; (2) how FEMA, in partnership with private insurers, manages and oversees the NFIP and the views of selected private sector program managers on how the program is …

Testimony issued by the Government Accountability Office with an abstract that begins "The Trade Adjustment Assistance (TAA) program, administered by the Department of Labor (Labor), is the nation's primary program providing income support, job training, and other benefits to manufacturing workers who lose their jobs as a result of international trade. In fiscal year 2006, Congress appropriated about $900 million for TAA, including about $220 million for training. GAO has conducted a number of studies on the TAA program since the program was last reauthorized in 2002. This testimony draws upon the results of two of those reports, issued in 2006 and 2007, as well as ongoing work, and addresses issues raised and recommendations made regarding (1) Labor's administration of the TAA program, (2) the challenges states face in providing services to trade affected workers, (3) the factors that affect workers' use of the wage insurance and health coverage benefits, and (4) the impact of using industrywide certification approaches on the number of workers potentially eligible for TAA."

A letter report issued by the General Accounting Office with an abstract that begins "Although training for employed workers is largely the responsibility of employers and individuals, the Workforce Investment Act (WIA) allowed state and local entities to use federal funds for training employed workers. Similarly, welfare reform legislation created Temporary Assistance for Needy Families (TANF) block grants and gave states greater flexibility to design training services for TANF clients to help them obtain and retain jobs. To better understand how the training needs of employed workers, including low-wage workers, is publicly supported, GAO was asked to determine (1) the extent to which local areas and states provide assistance to train employed workers, including funding training; (2) the focus of such training efforts and the kind of training provided; and (3) when targeting training to low-wage workers, the approaches state and local officials identified to address challenges in training this population."

Testimony issued by the Government Accountability Office with an abstract that begins "FAA operates one of the safest air transportation systems in the world. It is, however, a system under strain. The skies over America are becoming more crowded every day. FAA faces the daunting task of safely integrating a growing influx of passengers and aircraft into the system and simultaneously leading the transition to the Next Generation Air Transportation System (NextGen)--a complicated effort to modernize the system. FAA's broad responsibilities to maintain and modernize the nation's air transportation system must be met in an uncertain budgetary and long-term fiscal environment. GAO's concerns about financing the nation's transportation system, including aviation, led GAO to designate this issue as high-risk."

Testimony issued by the Government Accountability Office with an abstract that begins "Manufacturing workers face an uncertain future as manufacturing employment declines--more than 3 million manufacturing jobs have been lost in this country since 2000, many due to international trade. Furthermore, finding a new job may be harder for these workers because they tend to be older with have fewer transferable skills than other laid-off workers. The Trade Adjustment Assistance (TAA) program was established in 1962 to assist manufacturing workers who lose their jobs because of international trade. In 2002, the Congress made a number of key changes designed to expand benefits and decrease the time it takes to get workers into services. This testimony draws upon several GAO reports, including our most recently issued TAA report and our case study of five layoffs, and provides an overview of (1) how the TAA program operates, (2) recent trends in the Department of Labor's (Labor) certification of petitions, (3) the extent to which workers participate in training, (4) the extent to which workers take advantage of other TAA benefits, and (5) what is known about TAA program outcomes. We are not making new recommendations at this time. Labor generally agreed with …

A letter report issued by the General Accounting Office with an abstract that begins "This report reviews the Securities and Exchange Commission's (SEC) resolution of accounting issues submitted by companies that have or are contemplating publicly traded securities. Companies are required by law to register their securities with SEC by filing a registration statement. This statement must contain financial and other information on the securities and the issuer. SEC's Office of the Chief Accountant (OCA) is responsible for providing guidance to companies to ensure that they comply with the reporting requirements of the law. Generally, registrants submit issues to OCA for which there is no authoritative guidance. These issues tend to involve unusual, complex, or innovative transactions. Some of the accounting issues frequently reviewed include business mergers and issues surrounding revenue recognition and financial instruments. Representatives of registrants and the accounting profession have had both positive and negative experiences with SEC's handling of accounting issues. Several representatives expressed concerns over the transparency of SEC's decision making process and SEC's use of accounting sources outside of generally accepted accounting procedures."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO audited the financial statements of the Capitol Preservation Fund for the fiscal years ended September 30, 1999 and 1998, and the related statements of activities and statements of cash flows for the fiscal years then ended."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of Veterans Affairs' (VA) whistleblower protection, focusing on the: (1) actions VA has taken since October 29, 1994--the enactment of the 1994 Whistleblower Protection Act amendments--to inform its employees about their rights to protection against reprisal when reporting misconduct; (2) extent to which VA employees are aware of their rights to such protection; (3) extent to which VA employees are willing to report misconduct in VA operations, should they become aware of it; and (4) number and disposition of whistleblower reprisal complaints filed by VA employees with agencies responsible for providing whistleblower protection."

A letter report issued by the General Accounting Office with an abstract that begins "Children diagnosed with attention deficit disorders are often treated with stimulant medications, such as Ritalin or Adderall. These drugs are controlled substances under federal law because of their high potential for abuse. Many of these stimulant drugs must be taken several times a day to be effective, so children need medication during the school day. Concern has arisen that the increasing use of these medications in school might provide additional opportunities for drug abuse. No data exists on the extent to which attention disorder drugs have been diverted or abused at school, or the extent to which state laws or regulations guide local school officials in safely administering these drugs. Middle and high school principals reported little diversion or abuse of attention disorder drugs. For the first seven to nine months of school year 2000-2001, about eight percent of principals in public middle and high schools reported that attention disorder drugs had been diverted or abused at their school. Most of the principals reported that school officials administer attention disorder medications, with about two percent of the school's students on average being administered attention disorder drugs …

Testimony issued by the Government Accountability Office with an abstract that begins "Both the Presidential Commission on the U.S. Postal Service and GAO's past work have reported that universal postal service is at risk and that comprehensive postal reform legislation is needed to minimize the risk of a significant taxpayer bailout or dramatic postal rate increases. In April 2001, GAO added the Postal Service's (the Service) transformation efforts and long-term outlook to its High-Risk List. GAO has testified that comprehensive postal reform legislation is needed to clarify the Service's mission and role; enhance governance, transparency, and accountability; improve regulation of postal rates and oversight; help to ensure the rationalization of the Service's infrastructure and workforce; and make certain human capital reforms. The Service has made significant progress on some of its key challenges but postal reform legislation continues to be needed in order to facilitate a broader transformation effort. To help Congress and other stakeholders understand Service progress and the need for postal reform, GAO will focus on (1) Service progress since GAO put Service transformation efforts and long-term outlook on GAO's High-Risk List, (2) why comprehensive postal reform legislation is needed, and (3) key areas for comprehensive postal reform. …

Testimony issued by the Government Accountability Office with an abstract that begins "After the events of September 11, 2001, the Transportation Security Administration (TSA) assumed the function of passenger prescreening--or the matching of passenger information against terrorist watch lists to identify persons who should undergo additional security scrutiny--for domestic flights, which is currently performed by the air carriers. To do so, TSA has been developing Secure Flight. This testimony covers TSA's progress and challenges in (1) developing, managing, and overseeing Secure Flight; (2) coordinating with key stakeholders critical to program operations; (3) addressing key factors that will impact system effectiveness; and (4) minimizing impacts on passenger privacy and protecting passenger rights."

Testimony issued by the Government Accountability Office with an abstract that begins "GAO has performed extensive work and gained experience on government transformation and the critical role that human capital management can play in driving this change. Valuable lessons from these efforts could help guide the proposed reforms in the intelligence community envisioned by the 9/11 Commission. This statement focuses on (1) the lessons GAO has learned from successful mergers and organizational transformations; particularly the need for committed and sustained leadership and the role of performance management systems in these changes; (2) human capital flexibilities that can be used as essential tools to help achieve these reforms; (3) how the Federal Bureau of Investigation (FBI) is using these lessons and human capital flexibilities to transform to meet its evolving mission in the post 9/11 environment, and (4) GAO's findings to date on the factors that must be considered in the approach to the government's security clearance process, as a means to accelerate the process for national security appointments."