Guidance issued by the Government Accountability Office with an abstract that begins "This publication supersedes GAO-07-1134SP, Cost Assessment Guide: Best Practices for Estimating and Managing Program Costs--Exposure Draft, July 2007. The U.S. Government Accountability Office is responsible for, among other things, assisting the Congress in its oversight of the federal government, including agencies' stewardship of public funds. To use public funds effectively, the government must meet the demands of today's changing world by employing effective management practices and processes, including the measurement of government program performance. In addition, legislators, government officials, and the public want to know whether government programs are achieving their goals and what their costs are. To make those evaluations, reliable cost information is required and federal standards have been issued for the cost accounting that is needed to prepare that information. We developed the Cost Guide in order to establish a consistent methodology that is based on best practices and that can be used across the federal government for developing, managing, and evaluating capital program cost estimates."

Other written product issued by the Government Accountability Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) plans to invest billions in the coming years in science and exploration space fl ight initiatives. The scientifi c and technical complexities inherent in NASA's mission create great challenges in managing its projects and controlling costs. In the past, NASA has had diffi culty meeting cost, schedule, and performance objectives for some of its projects. The need to effectively manage projects will gain even more importance as NASA seeks to manage its wide-ranging portfolio in an increasingly constrained fiscal environment. Per congressional direction, this report provides an independent assessment of selected NASA projects. In conducting this work, GAO compared projects against best practice criteria for system development including attainment of knowledge on technologies and design as well as various aspects of program management. The projects assessed are considered major acquisitions by NASA--each with a life-cycle cost of over $250 million. No recommendations are provided."

A letter report issued by the Government Accountability Office with an abstract that begins "As a separately organized agency within the Department of Energy, the National Nuclear Security Administration (NNSA) administers the Stockpile Life Extension Program, whose purpose is to extend, through refurbishment, the operational lives of the weapons in the nuclear stockpile. NNSA encountered significant management problems with its first refurbishment for the W87 warhead. GAO was asked to assess the extent to which NNSA and the Department of Defense (DOD) have effectively managed the refurbishment of two other weapons--the B61 bomb and the W76 warhead. This report summarizes the findings of GAO's classified report on the refurbishment of the B61 bomb and W76 warhead."

Testimony issued by the Government Accountability Office with an abstract that begins "Since 1990, GAO has consistently designated the Department of Defense's (DOD) management of its major weapon acquisitions as a high-risk area. A broad consensus exists that weapon system problems are serious, but efforts at reform have had limited impact. Last year, GAO reported that DOD's portfolio of weapon programs experienced cost growth of $295 billion from first estimates, were delayed by an average of 21 months, and delivered fewer quantities and capabilities to the warfighter than originally planned. At a time when DOD faces increased fiscal pressures from ongoing operations in Iraq and Afghanistan, and the federal budget is strained by a growing number of priorities, it is critical that the department effectively manage its substantial investment in weapon system programs. Every dollar wasted or used inefficiently on acquiring weapon systems means that less money is available for the government's other important budgetary demands. This testimony describes the systemic problems that contribute to the cost, schedule, and performance problems in weapon system programs, recent actions that DOD has taken to address these problems, proposed reform legislation that the committee recently introduced, and additional steps needed to improve future …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the Department of Defense's (DOD) efforts to reduce fuel demand at its forward-deployed locations, particularly those that are not connected to local power grids. In 2008, more than 68 million gallons of fuel, on average, were supplied by DOD each month to support U.S. military forces in Iraq and Afghanistan. Transporting large quantities of fuel to forward-deployed locations presents an enormous logistics burden and risk. Long truck convoys moving fuel to forward-deployed locations have encountered enemy attacks, severe weather, traffic accidents, and pilferage. For example, DOD reported that in June 2008 alone, 44 trucks and 220,000 gallons of fuel were lost due to attacks or other events while delivering fuel to Bagram Air Field in Afghanistan. High fuel demand, coupled with the recent volatility of fuel prices, also have significant implications for DOD's operating costs. The fully burdened cost of fuel--that is, the total ownership cost of buying, moving, and protecting fuel in systems during combat--has been reported to be many times higher than the price of a gallon of fuel itself. While DOD's weapon systems require large amounts of fuel, the department reports that …

Testimony issued by the Government Accountability Office with an abstract that begins "Immigration and Customs Enforcement (ICE) was created in March 2003 as part of the Department of Homeland Security (DHS). From fiscal year 2003 through fiscal year 2007, the average daily population of detainees in ICE custody increased by about 40 percent, with the most growth occurring since fiscal year 2005. In fiscal year 2007, ICE held over 311,000 detainees at more than 500 detention facilities. Most of these were Intergovernmental Service Agreement (IGSA) facilities--state and local jails under contract with ICE to hold detainees. Some ICE detainees received health care services from IGSA staff, IGSA contractors, or community medical providers, and other ICE detainees received health care provided or arranged by the Division of Immigration Health Services (DIHS). DIHS is mainly composed of contract employees and officers from the U.S. Public Health Service (PHS) Commissioned Corps--a uniformed service of public health professionals who are part of the Department of Health and Human Services (HHS) and who provide services in different settings, including ICE detention facilities. In light of questions about the health care provided to detainees in ICE custody, Congress requested information about ICE's organizational structure and its …

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of the Interior is responsible for managing much of the nation's vast natural resources. Its agencies implement an array of programs intended to protect these precious resources for future generations while also allowing certain uses of them, such as oil and gas development and recreation. In some cases, Interior is authorized to collect royalties and fees for these uses. Over the years, GAO has reported on challenges facing Interior as it implements its programs. In addition to basic program management issues, Interior faces difficult choices in balancing its many responsibilities, and in improving the condition of the nation's natural resources and the department's infrastructure, in light of the federal deficit and long-term fiscal challenges facing the nation. This testimony highlights some of the major management challenges facing Interior today. It is based on prior GAO reports."

Testimony issued by the Government Accountability Office with an abstract that begins "Recovery from major disasters is a complex undertaking that involves the combined efforts of federal, state, and local government in order to succeed. While the federal government provides a significant amount of financial and technical assistance for recovery, state and local jurisdictions work closely with federal agencies to secure and make use of those resources. This testimony describes lessons and insights that GAO has identified from review of past disasters, which may be useful to inform recovery efforts in the wake of Hurricanes Ike and Gustav, as well as disasters yet to come. These lessons come from two reports GAO recently released last fall on disaster recovery. The first draws on the experiences of communities that have recovered from previous major disasters in order to help inform recovery efforts in the wake of Hurricanes Ike and Gustav as well as the 2008 Midwest floods. The second examines the implementation of the Federal Emergency Management Agency's (FEMA) Public Assistance grant program and identifies several actions that the Department of Homeland Security can take to improve operations of that program. These include improving information sharing and enhancing continuity and communication. …

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Energy (DOE) manages over 100 construction projects with estimated costs over $90 billion and 97 nuclear waste cleanup projects with estimated costs over $230 billion. DOE has about 14,000 employees to oversee the work of more than 93,000 contractor employees. Due to DOE's history of inadequate oversight and management of contractors, GAO continues to include DOE contract and project management on its list of government programs at high risk for fraud, waste, abuse, and mismanagement. This testimony discusses (1) recent GAO work on contract and project management within two of DOE's largest program offices--the National Nuclear Security Administration (NNSA) and the Office of Environmental Management (EM), (2) preliminary results of ongoing GAO work on project management at NNSA's Mixed Oxide Fuel Fabrication Facility (MFFF) project at the Savannah River Site in South Carolina, and (3) actions needed by NNSA and EM to improve contract and project management. GAO's reports over the past 3 years have contained nearly 60 recommendations collectively calling for DOE to ensure that project management requirements are consistently followed, to improve oversight of contractors, and to strengthen accountability. While DOE has generally …

A letter report issued by the Government Accountability Office with an abstract that begins "The Environmental Protection Agency's (EPA) overarching mission is to protect human health and the environment by implementing and enforcing environmental laws intended to improve the quality of the nation's air and water and to protect its land. EPA's policies and programs affect virtually all segments of the economy, society, and government. As such, it operates in a highly complex and controversial regulatory arena. In recent years, GAO has identified several key challenges EPA faces and corrective actions that would enable the agency to more effectively accomplish its mission. GAO was asked to identify challenges at EPA that hinder its ability to implement its programs effectively, based on prior GAO work. These challenges include (1) improving agencywide management, (2) transforming EPA's processes for assessing and controlling toxic chemicals, (3) improving implementation of the Clean Air Act, (4) reducing pollution in the nation's waters, (5) speeding the pace of cleanup at Superfund and other hazardous waste sites, and (6) addressing emerging climate change issues."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal and state trade promotion activities are intended to help U.S. firms compete successfully in foreign markets. Small and medium-sized enterprises (SME)--firms with fewer than 500 employees--represent a key segment of exporting firms. GAO was asked to determine (1) the relationship between the Department of Commerce's (Commerce) U.S. Commercial Service (CS) and states' trade offices' export promotion programs, (2) CS's methodology and practices for determining costs and establishing user fees for export promotion services, and (3) how CS's user fees affect SMEs' use of its programs. GAO conducted a survey of states' trade offices and reviewed data such as export promotion budgets and fees, program information, government standards, and user fee studies. GAO met with officials from Commerce, the State International Development Organizations, six states' trade offices, and others."

Other written product issued by the Government Accountability Office with an abstract that begins "This document is an E-supplement to GAO-09-144. It presents information from a GAO survey of states' trade offices throughout the United States on the nature of states' export promotion services and their partnerships with the Commercial Service (CS) of the U.S. Department of Commerce. We surveyed these offices to obtain information including (1) the types of export promotion services these states' trade offices provide and the user fees charged, (2) the number of state trade office staff providing these services, (3) whether small and medium-sized enterprises (SME) can use state grant programs or direct payments to defray the cost of CS's export promotion programs and services, (4) the importance of CS services to the operations of states' trade offices, and (5) the effect of CS user fees on SMEs' participation in CS export promotion programs. We surveyed all 50 states' trade offices and received responses from 45 of them. For a further discussion of our scope and methodology, see Export Promotion: Commerce Needs Better Information to Evaluate Its Fee-Based Programs and Customers. (GAO-09-144). We administered the survey from May 2008 to October 2008 in accordance with …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the Department of Homeland Security's (DHS) U.S. Immigration and Customs Enforcement's (ICE) management of the 287(g) program. Recent reports indicate that the total population of unauthorized aliens residing in the United States is about 12 million. Some of these aliens have committed one or more crimes, although the exact number of aliens that have committed crimes is unknown. Some crimes are serious and pose a threat to the security and safety of communities. ICE does not have the agents or the detention space that would be required to address all criminal activity committed by unauthorized aliens. Thus, state and local law enforcement officers play a critical role in protecting our homeland because, during the course of their daily duties, they may encounter foreign-national criminals and immigration violators who pose a threat to national security or public safety. On September 30, 1996, the Illegal Immigration Reform and Immigrant Responsibility Act was enacted and added section 287(g) to the Immigration and Nationality Act. This section authorizes the federal government to enter into agreements with state and local law enforcement agencies, and to train selected state and local …

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 allocate billions of dollars in federal assistance. In March 2008, GAO designated the 2010 Census a high-risk area in part because of problems with the performance of handheld computers used to collect data. The U.S. Census Bureau has since strengthened its risk management efforts and made other improvements; however, the Bureau curtailed a dress rehearsal scheduled for 2008 and was unable to test key operations under census-like conditions. This testimony discusses the Bureau's readiness for 2010 and covers: (1) importance of reliable cost estimates; (2) building a complete and accurate address list; (3) following up on missing and conflicting responses to ensure accuracy; (4) targeting outreach to undercounted populations; and (5) designing, testing, and implementing technology for the census. 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 allocate billions of dollars in federal assistance. In March 2008, GAO designated the 2010 Census a high-risk area in part because of problems with the performance of handheld computers used to collect data. The U.S. Census Bureau has since strengthened its risk management efforts and made other improvements; however, the Bureau curtailed a dress rehearsal scheduled for 2008 and was unable to test key operations under census-like conditions. This testimony discusses the Bureau's readiness for 2010 and covers: (1) the importance of reliable cost estimates; (2) building a complete and accurate address list; (3) following up on missing and conflicting responses to ensure accuracy; (4) targeting outreach to undercounted populations; and (5) designing, testing, and implementing technology for the census. The testimony is based on previously issued and ongoing GAO work."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses GAO's plans to carry out its oversight role related to the American Recovery and Reinvestment Act of 2009 (Recovery Act). The Recovery Act funds are provided for purposes including: preserving and creating jobs and promoting economic recovery; assisting those most impacted by the recession; investing in transportation, environmental protection, and other infrastructure to provide long-term economic benefits; and stabilizing state and local government budgets. The Recovery Act assigns GAO a range of responsibilities to help promote accountability and transparency. Some are recurring requirements such as providing bimonthly reviews of the use of funds by selected states and localities. Others include targeted studies in several areas such as small business lending, education, and trade adjustment assistance. This statement discusses (1) GAO's plans to carry out its responsibilities under the Recovery Act, (2) how GAO's responsibilities relate to other oversight authorities, such as the Inspectors General (IG) and the Recovery Accountability and Transparency Board (Board), and (3) the challenges posed in ensuring accountability over the use of funds and associated lessons learned and best practices that can be helpful in addressing those challenges."

Testimony issued by the Government Accountability Office with an abstract that begins "Carbon offsets--reductions of greenhouse gas emissions from an activity in one place to compensate for emissions elsewhere--can reduce the cost of regulatory programs to limit emissions because the cost of creating an offset may be less than the cost of requiring entities to make the reductions themselves. To be credible, however, an offset must be additional--it must reduce emissions below the quantity emitted in a business-as-usual scenario--among other criteria. In the U.S., there are no federal requirements to limit emissions and offsets may be purchased in a voluntary market. Outside the U.S., offsets may be purchased on compliance markets to meet requirements to reduce emissions. The Congress is considering adopting a market-based cap-and-trade program to limit greenhouse gas emissions. Such a program would create a price on emissions based on the supply and demand for allowances to emit. Under such a program, regulated entities could potentially substitute offsets for on-site emissions reductions, thereby lowering their compliance costs. Today's testimony summarizes GAO's prior work examining (1) the challenges in ensuring the quality of carbon offsets in the voluntary market, (2) the effects of and lessons learned from the Clean …

Testimony issued by the Government Accountability Office with an abstract that begins "In 1995, the Department of Defense (DOD) began an effort to implement a standard departmentwide travel system--the Defense Travel System (DTS). As part of its ongoing monitoring, GAO's April 2008 testimony before this subcommittee highlighted challenges confronted by the department in its implementation efforts. GAO's testimony today is based on its current follow-up work conducted at the request of this subcommittee, as well as the Subcommittee on Readiness. GAO's testimony today focuses on the actions DOD has taken to (1) implement previous GAO recommendations regarding implementation of DTS and related travel policies, (2) phase out legacy travel systems and their associated costs, and (3) implement electronic travel voucher processing. To address these objectives, GAO (1) analyzed specific documentation, such as test documentation, travel policies, and budget data, and (2) interviewed appropriate DOD travel personnel."

Testimony issued by the Government Accountability Office with an abstract that begins "The Decennial Census is mandated by the U.S. Constitution and provides vital data that are used, among other things, to reapportion and redistrict congressional seats and allocate federal financial assistance. In March 2008, GAO designated the 2010 Decennial Census a high-risk area, citing a number of long-standing and emerging challenges, including weaknesses in the U.S. Census Bureau's (Bureau) management of its information technology (IT) systems and operations. In conducting the 2010 census, the Bureau is relying on both the acquisition of new IT systems and the enhancement of existing systems. Thoroughly testing these systems before their actual use is critical to the success of the census. GAO was asked to testify on its report, being released today, on the status and plans of testing of key 2010 decennial IT systems."

A letter report issued by the Government Accountability Office with an abstract that begins "The Decennial Census is mandated by the U.S. Constitution and provides vital data that are used, among other things, to reapportion and redistrict congressional seats. In March 2008, GAO designated the 2010 Decennial Census a high-risk area, citing a number of long-standing and emerging challenges, including weaknesses in the Census Bureau's (Bureau) management of its information technology (IT) systems and operations. In conducting the 2010 census, the Bureau is relying on both the acquisition of new IT systems and the enhancement of existing systems. Thoroughly testing these systems before their actual use is critical to the success of the census. GAO was asked to determine the status of and plans for testing key decennial systems. To do this, GAO analyzed testing documentation, interviewed Bureau officials and contractors, and compared the Bureau's efforts with recognized best practices."

Testimony issued by the Government Accountability Office with an abstract that begins "The Decennial Census is mandated by the U.S. Constitution and provides vital data that are used, among other things, to reapportion and redistrict congressional seats and allocate federal financial assistance. In March 2008, GAO designated the 2010 Decennial Census a high-risk area, citing a number of long-standing and emerging challenges, including weaknesses in the U.S. Census Bureau's (Bureau) management of its information technology (IT) systems and operations. In conducting the 2010 census, the Bureau is relying on both the acquisition of new IT systems and the enhancement of existing systems. Thoroughly testing these systems before their actual use is critical to the success of the census. GAO was asked to testify on its report, being released today, on the status and plans of testing of key 2010 decennial IT systems."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the National Aeronautics and Space Administration's (NASA) oversight and management of its major projects. As you know, in 1990, GAO designated NASA's contract management as high risk in view of persistent cost growth and schedule slippage in the majority of its major projects. Since that time, GAO's high-risk work has focused on identifying a number of causal factors, including antiquated financial management systems, poor cost estimating, and undefinitized contracts. Because cost growth and schedule delays persist, this area - now titled acquisition management because of the scope of issues that need to be resolved - remains high risk. To its credit, NASA has recently made a concerted effort to improve its acquisition management. In 2007, NASA developed a comprehensive plan to address systemic weaknesses related to how it manages its acquisitions. The plan specifically seeks to strengthen program/project management, increase accuracy in cost estimating, facilitate monitoring of contractor cost performance, improve agency wide business processes, and improve financial management. While we applaud these efforts our recent work has shown that NASA needs to pay more attention to effective project management. It needs to adopt best …

A letter report issued by the Government Accountability Office with an abstract that begins "A key mission of the International Atomic Energy Agency (IAEA) is promoting the peaceful uses of nuclear energy through its Technical Cooperation (TC) program, which provides equipment, training, fellowships, and other services to its member states. The United States provides approximately 25 percent of the TC program's annual budget. This report addresses the (1) extent to which the United States and IAEA have policies limiting member states' participation in the TC program on the basis of nuclear proliferation and related concerns; (2) extent to which the United States and IAEA evaluate and monitor TC projects for proliferation concerns; and (3) any limitations and challenges in IAEA's management of the TC program. To address these issues, GAO interviewed relevant officials at the Departments of State (State) and Energy (DOE) and IAEA; analyzed IAEA, DOE, and national laboratory data; and assessed State and IAEA policies toward the TC program."

Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. financial system is more prone to systemic risk today because (1) the current U.S. financial regulatory system is not designed to adequately oversee today's large and interconnected financial institutions, (2) not all financial activities and institutions fall under the direct purview of financial regulators, and (3) market innovations have led to the creation of new and sometimes complex products that were not envisioned as the current regulatory system developed. Credit default swaps (CDS) are one of the products that have assumed a key role in financial markets. My statement will discuss (1) the extent to which U.S. financial regulators and the UK regulator oversee CDS, (2) risks and challenges that CDS present to the stability of financial markets and institutions and similar concerns that other products may pose, and (3) the recent steps that financial regulators and the industry have taken to address risks pose by CDS and similar efforts that may be warranted for other financial products. GAO reviewed research studies and congressional testimonies. We interviewed financial regulators and a variety of financial market participants. In January 2009, GAO designated the financial regulatory system as …