Testimony issued by the Government Accountability Office with an abstract that begins "Over the past 25 years, the number of defined benefit (DB) plans has declined while the number of defined contribution (DC) plans has increased. Today, DC plans are the dominant type of employer-sponsored retirement plans, with more than 49 million U.S. workers participating in them. 401(k) plans currently cover over 85 percent of active DC plan participants and are the fastest growing type of employer-sponsored pension plan. Given these shifts in pension coverage, workers are increasingly relying on 401(k) plans for their pension income. Recently, policy makers have focused attention on the ability of 401(k) plans to provide participants with adequate retirement income and the challenges that arise as 401(k) plans become the predominant retirement savings plan for employees. As a result, GAO was asked to report on (1) challenges to building and maintaining of savings in 401(k) plans, and (2) recent measures to improve 401(k) participation and savings levels."

Testimony issued by the Government Accountability Office with an abstract that begins "The decennial census is a constitutionally-mandated activity that produces data used to apportion congressional seats, redraw congressional districts, and help allocate billions of dollars in federal assistance. In March 2008, GAO designated the 2010 Census a high-risk area in part because of information technology (IT) shortcomings. The U.S. Census Bureau (Bureau) has since strengthened its risk management efforts and made other improvements; however, in March 2009, GAO noted that a number of challenges and uncertainties remained. This testimony discusses the Bureau's readiness for 2010 and covers: (1) the delivery of key IT systems, (2) preliminary findings on the results of address canvassing and the lessons learned from that operation that can be applied to subsequent field operations, and (3) the Bureau's progress in improving its cost estimation abilities. The testimony is based on previously issued and ongoing GAO work."

Testimony issued by the Government Accountability Office with an abstract that begins "The decennial census is a constitutionally mandated activity that produces data used to apportion congressional seats, redraw congressional districts, and help allocate billions of dollars in federal assistance. A complete and accurate master address file (MAF), along with precise maps--the U.S. Census Bureau's (Bureau) mapping system is called Topologically Integrated Geographic Encoding and Referencing (TIGER)--are the building blocks of a successful census. If the Bureau's address list and maps are inaccurate, people can be missed, counted more than once, or included in the wrong location. This testimony discusses the Bureau's readiness for the 2010 Census and covers: (1) the Bureau's progress in building an accurate address list; and (2) an update of the Bureau's information technology (IT) system used to extract information from its MAF/TIGER? database. Our review included observations at 20 early opening local census offices in hard-to-count areas. The testimony is based on previously issued and ongoing work."

Testimony issued by the Government Accountability Office with an abstract that begins "The decennial census is a constitutionally-mandated activity that produces critical data used to apportion congressional seats, redraw congressional districts, and allocate billions of dollars in federal assistance. This testimony discusses (1) the various measures of population used to allocate federal grant funds (2) how the accuracy of the population count and measurement of accuracy have evolved and the U.S. Census Bureau's (Bureau) plan for coverage measurement in 2010; and (3) the potential impact that differences in population estimates can have on the allocation of grant funds. This testimony is based primarily on GAO's issued work in which it evaluated the sensitivity of grant formulas to population estimates."

Testimony issued by the Government Accountability Office with an abstract that begins "U.S. agriculture generates over $1 trillion in economic activity annually, but concerns exist about its vulnerability to foreign pests and diseases. Under the agricultural quarantine inspection (AQI) program, passengers and cargo are inspected at U.S. ports of entry to intercept prohibited material and pests. The Homeland Security Act of 2002 transferred responsibility for inspections from the U.S. Department of Agriculture's (USDA) Animal and Plant Health Inspection Service (APHIS) to the Department of Homeland Security's (DHS) Customs and Border Protection (CBP). APHIS retained some AQI-related responsibilities, such as policy setting and training. This testimony is based on issued GAO reports and discusses (1) steps DHS and USDA took that were intended to strengthen the AQI program, (2) views of agriculture specialists of their work experiences since the transfer, and (3) management problems. As part of these reports, GAO surveyed a representative sample of agriculture specialists on their work experiences, analyzed inspection and interception data, and interviewed agency officials."

Testimony issued by the General Accounting Office with an abstract that begins "The Federal Aviation Administration's (FAA) air traffic control modernization (ATC) efforts are designed to enhance the safety, capacity, and efficiency of the national airspace system through the acquisition of a vast network of radar, navigation, communications, and information processing systems, as well as new air traffic control facilities. Since 1981, when these efforts began, FAA's ATC modernization projects have consistently experienced cost, schedule, and performance problems that GAO and others have attributed to systemic management issues. As a result, FAA's cost estimates have grown and planned improvements have been delayed. Initially FAA estimated that its ATC modernization efforts would cost $12 billion and could be completed over 10 years. Now, two decades and $35 billion later, FAA expects to need another $16 billion through 2007 to complete key projects, for a total cost of $51 billion. This testimony (1) provides an overview of the systemic management issues that GAO and others have identified in FAA's ATC modernization efforts over time, (2) discusses key actions that FAA and others have taken to address these issues, and (3) identifies the challenges that lie ahead for FAA."

Correspondence issued by the Government Accountability Office with an abstract that begins "The conference report for the Fiscal Year 2005 Consolidated Appropriations Act required that we review the past and current methodologies used by the American Battle Monuments Commission (ABMC) and the Office of Management and Budget (OMB) to estimate exchange rates used in preparing the budgets for ABMC's foreign currency fluctuation account. This account is intended to maintain the spending power of funds appropriated for ABMC operations in the event that the U.S. dollar depreciates against the currencies used to pay for these operations, which include designing, constructing, operating, and maintaining permanent American military burial grounds in foreign countries. In light of recent low foreign currency fluctuation account levels, the appropriations committees' conferees were concerned with the failure of OMB to adequately address the effect of foreign currency rate fluctuations on ABMC in its original budget submission for fiscal year 2005, or through a supplementary budget request. In response to this mandate, we examined (1) ABMC's method of forecasting exchange rates in preparing budgets for the foreign currency fluctuation account prior to its fiscal year 2006 budget submission and OMB guidance on that method; (2) changes that occurred in …

Testimony issued by the General Accounting Office with an abstract that begins "The original anthrax vaccine was developed in the 1950s and was first produced on a large scale by Merck. The BioPort Corporation in Michigan is now the sole facility in the United States capable of producing the vaccine. The Food and Drug Administration (FDA) licenses biological products and their production facilities. The manufacturer is required to comply with current good manufacturing practices, which regulate personnel, buildings, equipment, production controls, records, and other aspects of the vaccine manufacturing process. When there is a major change in the manufacturing process, the manufacturer must submit evidence to FDA showing that the change does not have any adverse effects. The manufacturer must also ensure that the quality of the product is maintained. In the case of the anthrax vaccine, the Michigan facility did not notify FDA of several changes to the manufacturing process in the early 1990s, and no specific studies were done to confirm that vaccine quality was not affected. FDA inspections found several deficiencies, many of which were not corrected in a timely manner."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the Department of Defense's (DOD) Anthrax Vaccine Program. Many questions have been raised about the program since DOD began vaccinating its 2.4 million active duty and reserve members in 1998. A major concern has been the program's effect on the National Guard and Air Force Reserve's retention of trained and experienced personnel. A questionnaire sent to 1,253 randomly selected Guard and Reserve pilots and others revealed that the anthrax immunization was a key reason these individuals left or otherwise changed their military status. Since September 1998, an estimated 25 percent of the pilots and aircrew members of the Guard and Reserve in this population transferred to another unit, left the military, or moved to inactive status."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the Office of the National Drug Control Policy's (ONDCP) contract with Ogilvy & Mather, the lead media campaign contractor for the National Youth Anti-Drug Media Campaign. GAO reviewed ONDCP investigations into: (1) the facts and circumstances surrounding actions taken by ONDCP after receiving the allegations that Ogilvy may have over-billed the government, and (2) allegations that Ogilvy had provided services unrelated to the contract and had submitted invoices under the contract for those services. The Director of ONDCP, General Barry McCaffrey, knew about the fraud allegations concerning Ogilvy's billing practices. GAO found that Director McCaffrey had a private meeting with Ogilvy's project director after internal ONDCP discussions of the need for an external audit. However, GAO found no evidence that this meeting affected any decision with respect to an external audit of Ogilvy's contract. GAO also found that Ogilvy did not write congressional testimony for ONDCP employees, which would have gone beyond the scope of its contract with ONDCP. Ogilvy did provide ONDCP with figures, research, and documentation for use in responding to congressional inquiries and testimony. Ogilvy did not provide any services to Director …

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."

Testimony issued by the Government Accountability Office with an abstract that begins "More than 5.5 billion pounds of explosives are used each year in the United States by private sector companies and government entities. The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) has authority to regulate explosives and to license privately owned explosives storage facilities. After the July 2004 theft of several hundred pounds of explosives from a local government storage facility, concerns arose about vulnerability to theft. This testimony provides information about (1) the extent of explosives thefts from state and local government facilities, (2) ATF's authority to regulate and oversee state and local government storage facilities, and (3) security measures in place at selected state and local government storage facilities. This information is based on a report GAO is releasing today on these issues."

Testimony issued by the Government Accountability Office with an abstract that begins "To address projected increases in air traffic and current problems with aviation congestion and delays, the Joint Planning and Development Office (JPDO), an interagency organization within the Federal Aviation Administration (FAA), is working to plan and implement a new air traffic management system, known as the Next Generation Air Transportation System (NextGen). This effort involves implementing new technologies and air traffic control procedures, airspace redesign, and infrastructure developments, including new or expanded runways and airports. Community opposition is, however, a major challenge, largely because of concerns about aviation noise. As a result, according to JPDO, aviation noise will be a primary constraint on NextGen unless its effects can be managed and mitigated. GAO's requested testimony addresses (1) the key factors that affect communities' level of exposure to aviation noise, (2) the status of efforts to address the impact of aviation noise, and (3) major challenges and next steps for reducing and mitigating the effects of aviation noise. The testimony is based on prior GAO work (including a 2000 survey of the nation's 50 largest airports), updated with reviews of recent literature, FAA data and forecasts, and interviews with …

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses challenges associated with building new runways and with ensuring that existing runways are properly maintained. Recent flight delays and cancellations as well as significant media attention have heightened public concern about the need to increase the capacity of the National Airspace System. According to the Federal Aviation Administration (FAA), 24 of the nation's 50 busiest commercial service airports have proposed, planned, or begun construction on new runways and runway extensions at an estimated cost of $6.5 billion. Airports and FAA face challenges in building new runways and in determining at what point runway pavement conditions warrant repair in order for existing runways to be maintained in the most cost-effective manner. The federal government and the aviation industry are involved in several efforts to balance airports' growth with environmental concerns and to address runway maintenance in a cost-effective way. Additional actions would help minimize some delays associated with adding capacity and problems with preserving existing capacity."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Fair Treatment for Experienced Pilots Act (the act) extended the federal age standard for pilots of large commercial aircraft from 60 to 65 years of age. The act also requires us to report--no later than 24 months after its enactment--on the effect, if any, of this change on aviation safety. This report responds to that requirement."

Testimony issued by the Government Accountability Office with an abstract that begins "Within the Department of Homeland Security (DHS), the Transportation Security Administration's (TSA) mission is to protect the nation's transportation network. Since its inception in 2001, TSA has developed and implemented a variety of programs and procedures to secure commercial aviation. GAO examined (1) the progress DHS and TSA have made in securing the nation's commercial aviation system, and (2) challenges that have impeded the Department's efforts to implement its mission and management functions. This testimony is based on issued GAO reports and testimonies addressing the security of the nation's commercial aviation system, including a recently issued report (GAO-07-454) that highlights the progress DHS has made in implementing its mission and management functions."

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 …

Correspondence issued by the General Accounting Office with an abstract that begins "Despite years of effort to provide debt relief to the world's poorest countries, these countries' debt problems still have not been resolved. In response to this situation, Congress introduced Senate Bill 2210, the Debt Relief Enhancement Act of 2002, to reduce these countries' debt service payments to manageable levels. The act proposes that no qualified country pay more than 10 percent of its revenue on external debt service or no more than 5 percent if the country suffers a public health crisis. GAO found that the act would immediately lower the debt service of countries that qualify for relief. It would cost $2.7 billion for 26 countries over the next 3 years and have no effect on long-term debt sustainability. If applied over a 20-year period, the act's provisions would address the long-term debt sustainability of these countries. However, the cost of the proposal would grow to between $7 billion and $12 billion for those 26 countries. An alternative debt proposal, proposed by the Bush administration, is to convert up to 50 percent of future multilateral concessional loans to grants. This proposal does not address the short-term debt …

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses on the efforts of federal agencies to prepare for the consequences of a bioterrorist attack. GAO found that federal agencies are participating in research and preparedness activities, from improving the detection of biological agents to developing a national stockpile of pharmaceuticals to treat victims of disasters. Federal agencies also have several efforts underway to coordinate these activities on a formal and informal basis, such as interagency work groups. Despite these efforts however, coordination between agencies remains fragmented. GAO also found emerging concerns about the preparedness of state and local jurisdictions, including insufficient state and local planning for response to terrorist events, inadequate public health infrastructure, a lack of hospital participation in training on terrorism and emergency response planning, insufficient capabilities for treating mass casualties, and the timely availability of medical teams and resources in an emergency. This testimony summarizes a September 2001 report (GAO-01-915)."

Testimony issued by the General Accounting Office with an abstract that begins "Federal research and preparedness activities related to bioterrorism center on detecting of such agents; developing new or improved vaccines, antibiotics, and antivirals; and developing performance standards for emergency response equipment. Preparedness activities include: (1) increasing federal, state, and local response capabilities; (2) developing response teams; (3) increasing the availability of medical treatments; (4) participating in and sponsoring exercises; (5) aiding victims; and (6) providing support at special events, such as presidential inaugurations and Olympic games. To coordinate their activities, federal agencies are developing interagency response plans, participating in various interagency work groups, and entering into formal agreements with each other to share resources and capabilities. However, GAO found that coordination of federal terrorism research, preparedness, and response programs is fragmented, raising concerns about the ability of states and localities to respond to a bioterrorist attack. These concerns include poor state and local planning and the lack of hospital participation in training on terrorism and emergency response planning. This report summarized a September 2001 report (GAO-01-915)."

Testimony issued by the General Accounting Office with an abstract that begins "Federal research and preparedness activities related to bioterrorism center on detecting of such agents; developing new or improved vaccines, antibiotics, and antivirals; and developing performance standards for emergency response equipment. Preparedness activities include: (1) increasing federal, state, and local response capabilities; (2) developing response teams; (3) increasing the availability of medical treatments; (4) participating in and sponsoring exercises; (5) aiding victims; and (6) providing support at special events, such as presidential inaugurations and Olympic games. To coordinate their activities, federal agencies are developing interagency response plans, participating in various interagency work groups, and entering into formal agreements with each other to share resources and capabilities. However, GAO found that coordination of federal terrorism research, preparedness, and response programs is fragmented, raising concerns about the ability of states and localities to respond to a bioterrorist attack. These concerns include poor state and local planning and the lack of hospital participation in training on terrorism and emergency response planning. This report summarized a September 2001 report (GAO-01-915)."

Correspondence issued by the Government Accountability Office with an abstract that begins "Section 1081 of the National Defense Authorization Act for Fiscal Year 2008 calls for the Secretary of the Air Force to conduct a pilot program to assess the feasibility and advisability of utilizing commercial fee-for-service air refueling tanker aircraft for Air Force operations. In response to your May 2009 letter to the Secretary of the Air Force requesting an update on the status of this pilot program, the Air Force submitted the Status of the Pilot Program on Commercial Fee-For-Service Air Refueling Support for the Air Force on August 7, 2009."

Testimony issued by the General Accounting Office with an abstract that begins "Business-owned life insurance is held by employers on the lives of their employees, and the employer is the beneficiary of these policies. Unless prohibited by state law, businesses can retain ownership of these policies regardless of whether the employment relationship has ended. Generally, business-owned life insurance is permanent, lasting for the life of the employee and accumulating cash value as it provides coverage. Attractive features of business-owned life insurance, which are common to all permanent life insurance, generally include both tax-free accumulation of earnings on the policies' cash value and tax-free receipt of the death benefit. To address concerns that businesses were abusing their ability to deduct interest expenses on loans taken against the value of their policies, Congress passed legislation to limit this practice, and the Internal Revenue Service (IRS) and Department of Justice pursued litigation against some businesses. But concerns have remained regarding employers' ability to benefit from insuring their employees' lives. This testimony provides some preliminary information from ongoing GAO work on (1) the uses and prevalence of business-owned life insurance and (2) federal and state regulatory requirements for and oversight of business-owned life insurance."

Testimony issued by the Government Accountability Office with an abstract that begins "GAO testified before Congress on the progress on the Capitol Visitor Center (CVC) project. Our remarks will focus on (1) the Architect of the Capitol's (AOC) progress in managing the project's schedule since Congress's September 15 hearing on the project, (2) issues associated with the CVC's fire protection system, and (3) the project's costs and funding. Our ability to fully address these issues is limited by two important factors. First, AOC's sequence 2 construction contractor's--Manhattan Construction Company--September 2005 schedule reflects a number of significant changes, and AOC has not yet had the opportunity to fully evaluate these changes. Second, neither AOC nor its construction management contractor--Gilbane Building Company--has completed the evaluation of elements of the project schedule that we recommended during Congress's September 15 hearing. Thus, while we will discuss the schedule's status, we will not be able to provide specific estimated completion dates until AOC and its construction management contractor complete their assessments and we have the opportunity to evaluate them. Similarly, while we will discuss the status of the project's costs and funding, we will wait until the project schedule is fully reviewed and stabilized and …