A letter report issued by the Government Accountability Office with an abstract that begins "Under the No Child Left Behind Act (NCLBA), districts and schools must demonstrate adequate yearly progress (AYP) for all students. Because schools may spend more time improving students' academic skills to meet NCLBA's requirements, some are concerned that arts education might be cut back. To determine how, if at all, student access to arts education has changed since NCLBA, the Congress asked: (1) has the amount of instruction time for arts education changed and, if so, have certain groups been more affected than others, (2) to what extent have state education agencies' requirements and funding for arts education changed since NCLBA, (3) what are school officials in selected districts doing to provide arts education since NCLBA and what challenges do they face in doing so, and (4) what is known about the effect of arts education in improving student outcomes? GAO analyzed data from the U.S. Department of Education (Education), surveyed 50 state arts officials, interviewed officials in 8 school districts and 19 schools, and reviewed existing research."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the GAO report on accountability for small arms and light weapons that the United States has obtained and provided or intends to provide to the Afghan National Security Forces (ANSF)--the Afghan National Army and the Afghan National Police. Given the unstable security conditions in Afghanistan, the risk of loss and theft of these weapons is significant, which makes this hearing particularly timely. This testimony today focuses on (1) the types and quantities of weapons the Department of Defense (Defense) has obtained for ANSF, (2) whether Defense can account for the weapons it obtained for ANSF, and (3) the extent to which ANSF can properly safeguard and account for its weapons and other sensitive equipment."

Correspondence issued by the Government Accountability Office with an abstract that begins "This report was written in response to House Report 110-181, accompanying H.R. 2638, the Department of Homeland Security Appropriations Bill, 2008. In accordance with direction in that report, we are reporting on the operation of the transportation security inspector (TSI) program since it has been located at the Transportation Security Administration (TSA) within the Department of Homeland Security, including the size of the TSI workforce, the roles and responsibilities of TSIs, and the extent to which TSA has a reasonable basis for determining the size of the workforce needed to achieve inspection goals."

A letter report issued by the Government Accountability Office with an abstract that begins "The legislative framework for combating money laundering began with the Bank Secrecy Act (BSA) in 1970 and most recently expanded in 2001with the USA PATRIOT Act. The Financial Crimes Enforcement Network (FinCEN) administers BSA and relies on multiple federal and state agencies to ensure financial institution compliance. GAO was asked to (1) describe how BSA compliance and enforcement responsibilities are distributed, (2) describe how agencies other than FinCEN are implementing those responsibilities and evaluate their coordination efforts, and (3) evaluate how FinCEN is implementing its BSA responsibilities. Among other things, GAO reviewed legislation, past GAO and Treasury reports, and agreements and guidance from all relevant agencies; and interviewed agency, association, and financial institution officials."

A letter report issued by the Government Accountability Office with an abstract that begins "To assist law enforcement agencies in their efforts to combat money laundering, terrorist financing, and other financial crimes, the Bank Secrecy Act (BSA) requires financial institutions to file suspicious activity reports (SAR) to inform the federal government of transactions related to possible violations of law or regulation. Depository institutions have been concerned about the resources required to file SARs and the extent to which SARs are used. GAO was asked to examine (1) factors affecting the number of SARs filed, (2) actions agencies have taken to improve the usefulness of SARs, (3) federal agencies' use of SARs, and (4) the effectiveness of the process used to revise SAR forms. GAO reviewed laws and agency documents; analyzed SAR filings; and interviewed representatives from the Financial Crimes Enforcement Network (FinCEN), law enforcement agencies, bank regulators, and depository institutions."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Justice's Federal Bureau of Prisons (BOP) is responsible for the custody and care of more than 202,000 federal offenders with approximately 35,000 employees, almost half of whom are correctional officers, dispersed across BOP's 114 correctional facilities in 6 regions. In response to a request, GAO identified whether BOP had policies and procedures and how it assessed the management of those policies and procedures for (1) employee-requested lateral transfers of BOP employees between correctional facilities and (2) day-to-day changes in correctional services or temporary assignments of BOP employees within a correctional facility. GAO reviewed available documentation on BOP's policies and procedures on lateral transfers and temporary assignments. GAO also interviewed officials from BOP's central and regional offices and seven facilities selected on the basis of the number of staff; at least one facility was selected from within each of BOP's six regions."

A letter report issued by the Government Accountability Office with an abstract that begins "Pursuant to 3 U.S.C. 105(d) and 106(b), we reviewed certificated expenditures from fiscal year 2007 appropriations of the President of the United States and the Vice President of the United States. These sections authorize the President and the Vice President to expend appropriated funds for certain specified purposes that may be accounted for solely on their certificates and as they determine, notwithstanding the provisions of any other law. Sections 105(d) and 106(b) also authorize us to examine records related to these expenditures for the purpose of verifying that all such expenditures related to purposes specified in those sections. We are to report to Congress our verification and any amounts not expended for the specified purposes."

Testimony issued by the Government Accountability Office with an abstract that begins "Congress passed the Toxic Substances Control Act (TSCA) in 1976, authorizing the Environmental Protection Agency (EPA) to obtain information on the risks of industrial chemicals and to control those that EPA determines pose an unreasonable risk. However, EPA does not have sufficient chemical assessment information to determine whether it should establish controls to limit public exposure to many chemicals that may pose substantial health risks. In reports on TSCA, GAO has recommended statutory changes to, among other things, provide EPA with additional authorities to obtain health and safety information from the chemical industry and to shift more of the burden to chemical companies for demonstrating the safety of their chemicals. The most important recommendations aimed at providing EPA with the information needed to support its assessments of industrial chemicals have not been implemented--a key factor leading GAO in January 2009 to add transforming EPA's process for assessing and controlling toxic chemicals to its list of high-risk areas warranting attention by Congress and the executive branch. This testimony, which is based on prior GAO work, addresses EPA's implementation of TSCA and options for (1) obtaining information on the risks …

A letter report issued by the Government Accountability Office with an abstract that begins "Coal-fired power plants generate about one-half of the nation's electricity and about one-third of its carbon dioxide (CO2) emissions, which contribute to climate change. In 2003, the Department of Energy (DOE) initiated FutureGen--a commercial-scale, coal-fired power plant to incorporate integrated gasification combined cycle (IGCC), an advanced generating technology, with carbon capture and storage (CCS). The plant was to capture and store underground about 90 percent of its CO2 emissions. DOE's cost share was 74 percent, and industry partners agreed to fund the rest. Concerned about escalating costs, DOE restructured FutureGen. GAO was asked to examine (1) the original and restructured programs' goals, (2) similarities and differences between the new FutureGen and other DOE CCS programs, and (3) if the restructuring decision was based on sufficient information. GAO reviewed best practices for making programmatic decisions, FutureGen plans and budgets, and documents on the restructuring of FutureGen. GAO contacted DOE, industry partners, and experts."

Testimony issued by the Government Accountability Office with an abstract that begins "Elevated levels of greenhouse gases in the atmosphere and the resulting effects on the earth's climate could have significant impacts in the United States and internationally. Potential impacts include a change in sea levels, ecosystems, and ice cover. The United States Congress is considering proposals to limit greenhouse gas emissions using market-based mechanisms that would place a price on emissions. Such programs would create an economic incentive for regulated entities to limit their emissions. Limiting greenhouse gas emissions requires an understanding of existing emissions as well as the development of a program to monitor, report, and verify emissions from entities that might be affected by a future regulatory program. A greenhouse gas mitigation program also requires an understanding of the numerous emissions sources and methods for calculating emissions of six major greenhouse gases--carbon dioxide, methane, nitrous oxide, and several synthetic gases. This testimony focuses on (1) the importance of quality data on emissions in the context of a program intended to limit greenhouse gas emissions, and (2) key considerations in developing reliable data on greenhouse gas emissions. This testimony is based on several prior GAO reports and a …

A letter report issued by the Government Accountability Office with an abstract that begins "Numerous incidents around the world have highlighted the vulnerability of commercial vehicles to terrorist acts. Commercial vehicles include over 1 million highly diverse truck and intercity bus firms. Within the Department of Homeland Security (DHS), the Transportation Security Administration (TSA) has primary federal responsibility for ensuring the security of the commercial vehicle sector, while vehicle operators are responsible for implementing security measures for their firms. GAO was asked to examine: (1) the extent to which TSA has assessed security risks for commercial vehicles; (2) actions taken by key stakeholders to mitigate identified risks; and (3) TSA efforts to coordinate its security strategy with other federal, state, and private sector stakeholders. GAO reviewed TSA plans, assessments, and other documents; visited a nonrandom sample of 26 commercial truck and bus companies of varying sizes, locations, and types of operations; and interviewed TSA and other federal and state officials and industry representatives."

A letter report issued by the Government Accountability Office with an abstract that begins "The National Railroad Passenger Corporation (Amtrak) and commuter rail agencies often share rights-of-way with each other and with freight railroads. Negotiating agreements that govern the shared use of infrastructure can be challenging, especially on issues such as liability and indemnity. As requested, this report discusses (1) the liability and indemnity provisions in agreements among passenger and freight railroads, and the resulting implications of these provisions; (2) federal and state court opinions and Surface Transportation Board (STB) decisions related to contractual liability and indemnity provisions of passenger and freight railroad agreements; (3) factors that influence the negotiations of liability and indemnity provisions among passenger and freight railroads; and (4) potential options for facilitating negotiations of liability and indemnity provisions. GAO obtained information from all existing and proposed commuter rail agencies, Amtrak, and major freight railroads through site visits or telephone interviews. GAO analyzed the liability and indemnity provisions in agreements between commuter rail agencies, Amtrak, and freight railroads. GAO also reviewed federal and state laws, STB decisions, and court cases related to liability and indemnity provisions. The Department of Transportation and STB had no comments on the …

Testimony issued by the Government Accountability Office with an abstract that begins "The Missile Defense Agency (MDA) has spent about $56 billion and will spend about $50 billion more through 2013 to develop a Ballistic Missile Defense System (BMDS). This testimony is based on two reviews GAO was directed to conduct in 2008. In addition to our annual review assessing the annual cost, testing, schedule, and performance progress MDA made in developing BMDS, we have also reported on MDA's targets program. In this testimony we discuss (1) the productivity of MDA's recent test program, (2) the consequences of the testing shortfalls, and (3) key factors that should be considered as MDA revises its approach to testing. GAO assessed contractor cost, schedule, and performance; tests completed; and the assets fielded during 2008. GAO also reviewed pertinent sections of the U.S. Code, acquisition policy, and the activities of a new missile defense board."

Correspondence issued by the Government Accountability Office with an abstract that begins "The National Defense Authorization Act (NDAA) for Fiscal Year 2008 directed GAO to report on potential modifications of the organization and structure of the Department of Defense (DOD) for Major Defense Acquisition Programs (MDAP). In preparing the report, the review was required to include the feasibility and advisability of seven potential modifications of DOD's organization and structure for MDAPs. We were charged with reporting on the feasibility and advisability of (1) establishing a process in which the commanders of combatant commands (COCOM) assess and provide input on the capabilities needed to successfully accomplish their missions over a long-term planning horizon of 15 years or more; (2) establishing a materiel solutions process for addressing identified gaps in critical warfighting capabilities, under which the Under Secretary of Defense for Acquisition, Technology, and Logistics (USD (AT&L)) circulates among the military departments and appropriate defense agencies requests for proposals for technologies and systems to address such gaps; (3) revising the acquisition process by establishing shorter, more frequent acquisition program milestones; (4) requiring the milestone decision authority (MDA) to specify at the time of milestone B approval the period of time that will …

A letter report issued by the Government Accountability Office with an abstract that begins "In February 2007, the President directed the Department of Defense (DOD) to establish the U.S. Africa Command (AFRICOM) to help strengthen U.S. security cooperation with African nations and bring peace and stability to the continent. For this review, GAO assessed DOD's (1) efforts to establish the command and communicate its mission, (2) progress in integrating personnel from other U.S. government agencies into AFRICOM, and (3) plans and costs for establishing a permanent headquarters and supporting offices in Africa. In assessing DOD's efforts to establish AFRICOM, GAO analyzed relevant documentation and obtained perspectives from the combatant commands, military services, Office of the Secretary of Defense, Department of State (State), U. S. Agency for International Development, and nongovernmental organizations."

Testimony issued by the Government Accountability Office with an abstract that begins "Today's testimony addresses the challenges DOD faces to improve the efficiency and effectiveness of its weapon systems acquisition and contract management. GAO has designated both areas as high risk areas since the early 1990s. DOD's major weapon systems programs continue to take longer to develop, cost more, and deliver fewer quantities and capabilities than originally planned. DOD also continues to face long-standing challenges managing service contracts and contractors. For example, the oversight of service contracts has been recognized as a material weakness in the Army. The current fiscal environment combined with the current operational demands elevates the need to improve weapon systems acquisition and contract management. DOD has taken steps in response to recommendations GAO has made over the past decade. Taken collectively, these actions reflect the commitment of DOD senior leadership. However, to fully address these challenges the department needs to (1) translate policy into practice, (2) ensure steps undertaken result in intended outcomes, and (3) conduct a fundamental reexamination of its reliance on contractors. In preparing this testimony, GAO drew from issued reports, containing statements of scope and methodology used, and testimonies."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) relies heavily on petroleum-based fuel to sustain its forward-deployed locations--particularly those that are not connected to local power grids. While weapon platforms require large amounts of fuel, DOD reports that the single largest battlefield fuel consumer is generators, which provide power for base support activities such as cooling, heating, and lighting. Transporting fuel to forward-deployed locations presents an enormous logistics burden and risk, including exposing fuel truck convoys to attack. GAO was asked to address DOD's (1) efforts to reduce fuel demand at forward-deployed locations and (2) approach to managing fuel demand at these locations. This review focused on locations within Central Command's area of responsibility. GAO visited DOD locations in Kuwait and Djibouti to learn about fuel reduction efforts and challenges facing these locations."

Correspondence issued by the Government Accountability Office with an abstract that begins "Recent events have drawn attention to the health care provided to detainees held by U.S. Immigration and Customs Enforcement (ICE), a component of the Department of Homeland Security (DHS). For fiscal year 2004 through fiscal year 2007, ICE reported that 69 detainees died while in ICE custody, and during 2008, national news organizations investigated and published reports of the circumstances surrounding several detainee deaths. Other reports have also outlined concerns about the health care provided to detainees. For example, in 2007, the DHS Office of the Inspector General (OIG) found problems with adherence to ICE's medical standards at two ICE facilities it reviewed where detainee deaths had occurred. Additionally, members of Congress, the media, and advocacy groups have raised questions about the health care provided to detainees in ICE custody. An explanatory statement accompanying the fiscal year 2009 DHS appropriations act directed ICE to fund an independent, comprehensive review of the medical care provided to persons detained by DHS and identified $2 million for that purpose. ICE was created in March 2003 as part of DHS. From fiscal year 2003 through fiscal year 2007, the average daily population …

Correspondence issued by the Government Accountability Office with an abstract that begins "Congress asked GAO to estimate the state allocations that would likely occur if an across-the-board percentage point increase in the Federal Medical Assistance Percentage (FMAP) replaced Section 5001 of the proposed American Recovery and Reinvestment Act of 2009, while maintaining the same funding level that the Congressional Budget Office estimated for this section. This correspondence responds to your request for state-by-state, quarter-by-quarter estimates of the Medicaid funding states would receive with such an across-the-board increase."

Correspondence issued by the Government Accountability Office with an abstract that begins "Congress asked us to estimate the state allocations that would likely occur in the Federal Medical Assistance Percentage (FMAP) for the Medicaid funding included in Section 5001 of the American Recovery and Reinvestment Act of 2009, which is currently being debated by the Senate. This correspondence responds to your request for state-by-state, quarter-by-quarter estimates of the Medicaid funding states would receive under the section of the proposed legislation that temporarily increases the FMAP."

A letter report issued by the Government Accountability Office with an abstract that begins "To protect the government's interests, any agency can exclude (i.e., debar or suspend) parties from receiving federal contracts or assistance for a range of offenses. Exclusions of companies or individuals from federal contracts or other funding are listed in the Excluded Parties List System (EPLS), a Web-based system maintained by GSA. Recent allegations indicate that excluded parties have been able to receive federal contracts. As a result, GAO was asked (1) to determine whether these allegations could be substantiated and (2) to identify the key causes of any improper awards and other payments detected. GAO investigated parties that were excluded for offenses such as fraud, theft, and violations of federal statutes and received awards in excess of $1,000."

Testimony issued by the Government Accountability Office with an abstract that begins "In July 2005, GAO reported that the data in EPLS were insufficient to enable agencies to determine with confidence that a prospective vendor was not currently excluded. In response, GSA agreed to modify EPLS's data requirements to include a mandatory provision that agencies enter a Data Universal Numbering System (DUNS) number to facilitate the identification of excluded parties. Despite such modifications, recent allegations indicate that businesses or individuals that have been excluded for egregious offenses have been able to "resurface" under the same or a different business name or identity in order to continue to receive federal contracts and other funds. We described the results of our investigation confirming these allegations in our recently issued report. This testimony will summarize our overall findings and will also describe the key causes of the improper awards and other payments we detected."

Guidance issued by the Government Accountability Office with an abstract that begins "FISCAM presents a methodology for performing information system (IS) control audits of federal and other governmental entities in accordance with professional standards. This version supersedes the prior version, Federal Information System Controls Audit Manual: Volume I Financial Statement Audits, AIMD-12.19.6, January 1, 2001. The FISCAM is designed to be used primarily on financial and performance audits and attestation engagements performed in accordance with GAGAS, as presented in Government Auditing Standards (also know as the "Yellow Book"). The FISCAM is consistent with the GAO/PCIE Financial Audit Manual (FAM). Also, FISCAM control activities are consistent with NIST Special Publication 800-53 and all SP800-53 controls have been mapped to the FISCAM. The FISCAM, which is consistent with NIST and other criteria, is organized to facilitate effective and efficient IS control audits. Specifically, the methodology in the FISCAM incorporates the following: (1) A top-down, risk-based approach that considers materiality and significance in determining effective and efficient audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on business process application controls; (4) Evaluation of security management at all levels (entitywide, …

A letter report issued by the Government Accountability Office with an abstract that begins "In 2000, Congress authorized the U.S. Department of Agriculture's Forest Service to allow the Colorado State Forest Service to conduct certain activities, such as reducing hazardous vegetation, on U.S. Forest Service land when performing similar activities on adjacent state or private land. The Department of the Interior's Bureau of Land Management (BLM) received similar "Good Neighbor" authority in 2004, as did the U.S. Forest Service in Utah. Congress has also considered the authority's expansion to other states. GAO was asked to determine (1) the activities conducted under the authority; (2) the federal and state guidance, procedures, and controls used to conduct Good Neighbor projects; and (3) successes, challenges, and lessons learned resulting from the authority's use. To do so, GAO reviewed Good Neighbor project documentation and interviewed federal and state officials."