A letter report issued by the Government Accountability Office with an abstract that begins "The Homeland Security Act of 2002 required that the Department of Homeland Security's on-site personnel in Saudi Arabia review all visa applications. The act also authorized the expansion of the Visa Security Program to other embassies and consulates to provide expert advice and training to consular officers, among other things. Given the congressional interest in effective implementation of the Visa Security Program, we assessed (1) the Visa Security Officers' activities in Saudi Arabia, and (2) DHS's plans to expand its Visa Security Program to other consular posts overseas."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of State supports foreign governments' efforts to eradicate illicit drug crops. In recent years, State's Office of Aviation has maintained aircraft and provided support for the aerial eradication program of the Colombian National Police. However, eradication aircraft are often shot at from the ground requiring helicopter gunships and a search and rescue helicopter to accompany each mission. In 2003, the Office of Aviation fumigated more than 132,000 hectares of coca, a record amount. GAO examined (1) how the threat to the spray planes has changed since 2001, (2) what actions State has taken to address any operational safety concerns, and (3) what resources State provided for the expanding program during fiscal years 2001-04 and how it planned and budgeted for the program's growth."

A letter report issued by the Government Accountability Office with an abstract that begins "After the Small Business Administration (SBA) was widely criticized for its performance following the 2005 Gulf Coast hurricanes, the agency took steps to reform the Disaster Loan Program and Congress enacted the Small Business Disaster Response and Loan Improvements Act of 2008 (Act). GAO was asked to determine (1) the extent to which SBA addressed the Act's requirements, and (2) how SBA's response to major disasters in 2008 aligned with key components of its June 2007 Disaster Recovery Plan (DRP). GAO reviewed the Act, as well as SBA information on requirements addressed and steps taken, including the DRP, various reports to Congress, and policy memoranda. GAO also conducted site visits to areas affected by major 2008 disasters, reviewed SBA's customer satisfaction survey, and obtained the opinions of relevant stakeholders."

Testimony issued by the Government Accountability Office with an abstract that begins "The Senate Veterans' Affairs Committee asked GAO to present its preliminary findings on the Department of Veterans Affairs' (VA) disability claims process. This statement discusses (1) the trends in VA compensation claims and appeals, and (2) the steps VA is taking to improve disability claims processing. This testimony is based on ongoing work. GAO's findings are based largely on VA performance data and information obtained from VA documents and through interviews with VA officials. This testimony is also based on past GAO work on this subject, updated as appropriate to reflect VA's current workload and initiatives."

Correspondence issued by the Government Accountability Office with an abstract that begins "The nation's economic vitality and the quality of life of its citizens depend significantly on the availability, dependability, and security of its surface transportation network. Our nation has built a vast surface transportation system of roads, railways, ports, and transit systems that facilitate commerce and improve our quality of life. The flow of people and goods is enormous: The nation moved about 5 trillion ton miles of freight and 5 trillion passenger miles of people in 2004. In total, about 4 million miles of roads, 117,000 miles of rail, 600,000 bridges, 19,000 airports, 11,000 miles of transit lines, and 500 train stations make up the surface transportation network. For the past several decades, demand has outpaced the capacity of the surface transportation system, and population growth, technological change, and the increased globalization of the economy will further strain the system. For example, according to the Transportation Research Board, an expected population growth of 100 million people could double the demand for passenger travel. Moreover, this population growth will be concentrated in certain regions and states, intensifying the demand for transportation in these areas. Likewise, freight traffic is projected …

A letter report issued by the Government Accountability Office with an abstract that begins "The executive branch has bolstered assistance to the Philippines, Indonesia, and Thailand to contribute to U.S. foreign policy and security goals. To further human rights goals, Congress restricts certain security assistance funds from being provided to any units of foreign security forces when credible evidence exists that units have committed gross violations of human rights. GAO (1) describes the nature and extent of U.S. assistance to foreign security forces in the Philippines, Indonesia, and Thailand, (2) assesses the controls used to achieve compliance with human rights restrictions on U.S. funding to foreign security forces in these countries, and (3) assesses the U.S. government's national security assistance strategy."

A letter report issued by the Government Accountability Office with an abstract that begins "Millions of adults in the U.S. report that they speak limited English, and English language ability appears linked to multiple dimensions of adult life, such as civic participation and workforce participation and mobility. GAO examined (1) the trends in the need for and enrollment in federally funded adult English language programs, (2) the nature of federal support for adult English language learning, (3) ways in which states and local public providers have supported English language programs for adults, and (4) federal agencies' plans for research to identify effective approaches to adult English language learning. To conduct this work, GAO analyzed Census and enrollment data and conducted interviews with federal officials within the Departments of Education, Health and Human Services (HHS), and Labor and the National Institute for Literacy (NIFL); semistructured telephone interviews with state adult education officials in 12 states; site visits to 4 states; and reviews of relevant laws and literature."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal assistance helps students and families pay for postsecondary education through several policy tools--grant and loan programs authorized by title IV of the Higher Education Act of 1965 and more recently enacted tax preferences. In fiscal year 2004, about $14 billion in grants and $56 billion in loans were made under title IV while estimated outlay equivalents for postsecondary tax preferences amounted to $10 billion. In light of the relative newness and financial significance of tax preferences, this report examines (1) how title IV assistance compares to that provided through the tax code, (2) the extent to which tax filers effectively use postsecondary tax preferences, and (3) what is known about the effectiveness of federal assistance."

A letter report issued by the Government Accountability Office with an abstract that begins "The home mortgage interest deduction is the third most expensive federal income tax expenditure, with the government expected to forgo about $80 billion of revenue for the deduction in 2009.1 Subject to various limitations, taxpayers may deduct interest on home-secured loans, such as mortgages, mortgage refinancings, and home equity loans, including those taken as lump sum amounts and home equity lines of credit. The rules that taxpayers must follow in determining the proper amount of mortgage interest to deduct can be complex. For example, there are limitations on the amount of debt for which interest can be deducted, special rules for refinancing, situations where alternative minimum tax (AMT) considerations apply, and rules on the deductibility of prepaid interest amounts called points. In general, complex tax rules increase the potential for noncompliance. Congress asked us to study the home mortgage interest deduction to determine if there are administrative issues that need to be addressed to improve taxpayer compliance and Internal Revenue Service (IRS) enforcement. For this report, we (1) provide information on how IRS detects taxpayers' noncompliance with the home mortgage interest deduction rules and what it …

A letter report issued by the Government Accountability Office with an abstract that begins "In the past, governments worldwide owned, operated, and regulated air navigation services, viewing air traffic control as a governmental function. But as nations faced increasing financial strains, many governments decided to shift the responsibility to an independent air navigation service provider (ANSP) that operates as a business. As of March 2005, 38 nations worldwide had commercialized their air navigation services, fundamentally shifting the operational and financial responsibility for providing these services from the national government to an independent commercial authority. GAO selected five ANSPs--in Australia, Canada, Germany, New Zealand, and the United Kingdom--to develop, as requested, a descriptive analysis of commercialized ANSPs that illustrated similarities and differences in ownership, length of experience with commercialization, and size and scope of operations. This report addresses the following questions: (1) What are common characteristics of commercialized ANSPs in selected foreign countries? (2) What do available data show about how the safety, cost, and efficiency of air navigation services have changed since commercialization? (3) What are some key lessons learned about the commercialization of air navigation services?"

A letter report issued by the Government Accountability Office with an abstract that begins "In February 2002, following years of rising costs to its nuclear waste cleanup program, the Department of Energy (DOE) announced a new initiative--the accelerated cleanup plan--and committed to reduce costs of cleanup by $50 billion, shorten the cleanup schedule by 35 years, and reduce risks to human health and the environment. GAO reviewed (1) the progress DOE has made under its accelerated cleanup plan, (2) the likelihood DOE will achieve its estimated $50 billion in cost reductions, and (3) whether DOE's performance reporting allows for a full understanding of progress toward achieving the accelerated plan goals."

A letter report issued by the Government Accountability Office with an abstract that begins "The Carl D. Perkins Career and Technical Education Act of 2006 (Perkins IV) supports career and technical education (CTE) in high schools and postsecondary institutions, such as community colleges. Perkins IV established student performance measures at the secondary and postsecondary levels for state agencies, such as state educational agencies, and local recipients, such as school districts, eligible to receive funds. GAO examined (1) how states have implemented the Perkins IV performance measures and what, if any, challenges they have faced in implementing the measures; (2) to what extent the Department of Education (Education) has ensured that states are implementing the new performance measures and supported states in their efforts; and (3) what Education knows about the effectiveness of CTE programs. To collect national-level data, GAO surveyed state CTE directors in the 50 states and District of Columbia between January and April 2009, and received responses from all states and the District of Columbia. To view survey results, click on http://redesign-www.gao.gov/special.pubs/gao-09-737sp/index.html. We provided a draft copy of this report to Education for comment. We received technical comments, which we incorporated into the draft where appropriate."

A letter report issued by the Government Accountability Office with an abstract that begins "Independent media development led by the Department of State and the U.S. Agency for International Development (USAID) supports the national security goal of developing sustainable democracies around the world. Independent media institutions play a role in supporting commerce, improving public health efforts, reducing corruption, and providing civic education. According to the Freedom House's Freedom of the Press 2005 survey, despite important gains in some countries, the overall level of press freedom worldwide continued to worsen in 2004. GAO was asked to examine (1) U.S. government funding for independent media development overseas; (2) the extent to which U.S. agencies measure performance toward achieving results; and (3) the challenges the United States faces in achieving results. The Department of State generally concurred with our report and USAID offered technical comments that were incorporated, as appropriate. In addition, State indicated that it plans to develop additional performance indicators and promote best practices in the future."

A letter report issued by the Government Accountability Office with an abstract that begins "A dramatic increase in freight moving on the nation's highways and rail lines, coupled with growing congestion and infrastructure limitations, has prompted DOT to explore new mobility-enhancing options like short sea shipping (SSS)--transporting freight by water between domestic ports, either along the coast or on inland waterways. This report describes (1) why SSS is being considered and factors affecting its viability, (2) the department's role in the development of this option, and (3) issues that should be considered by public transportation decision makers when making investment decisions about this option or other types of projects for addressing freight mobility challenges. This report is based on a review of pertinent studies, federal activities, and an examination of two new SSS operations."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal government purchases of contracted goods and services have grown to more than $300 billion annually. To protect the government's interests, the Federal Acquisition Regulation (FAR) provides that agencies can suspend or debar contractors for causes affecting present responsibility--such as serious failure to perform to the terms of a contract. The FAR provides flexibility to agencies in developing a suspension or debarment process. GAO was asked to (1) describe the general guidance on the suspension and debarment process and how selected agencies have implemented the process, and (2) identify any needed improvements in the suspension and debarment process. We examined the FAR and the regulations of 24 agencies that have FAR supplements governing suspension and debarment procedures. We selected 6 defense and civilian agencies representing about 67 percent of fiscal year 2003 federal contract spending for in-depth review."

A letter report issued by the General Accounting Office with an abstract that begins "GAO's continuing reviews of the acquisition workforce, focusing on the Department of Defense (DOD); the Departments of the Army, Navy, and Air Force; the Departments of Veterans Affairs, Energy, and Health and Human Services; the General Services Administration; and the National Aeronautics and Space Administration, indicate that some of the government's largest procurement operations are not run efficiently. GAO found that requirements are not clearly defined, prices and alternatives are not fully considered, or contracts are not adequately overseen. The ongoing technological revolution requires a workforce with new knowledge, skills, and abilities, and the nature of acquisition is changing from routine simple buys toward more complex acquisitions and new business practices. DOD has adopted multidisciplinary and multifunctional definitions of their acquisition workforce, but the civilian agencies have not. DOD and the civilian agencies reviewed have developed specific training requirements for their acquisition workforce and mechanisms to track the training of acquisition personnel. All of the agencies reviewed said they had sufficient funding to provide current required core training for their acquisition workforce, but some expressed concerns about funding training for future requirements and career development, particularly …

A letter report issued by the General Accounting Office with an abstract that begins "Social Security is an important social insurance program affecting virtually every American family. It is the foundation of the nation's retirement income system and also provides millions of Americans with disability insurance and survivors' benefits. Over the long term, as the baby boom generation retires, Social Security's financing shortfall presents a major solvency and sustainability challenge. The Chairman of the Senate Special Committee on Aging and the Chairman of the Senate Committee on Finance asked GAO to use its analytic framework to evaluate an illustrative "Trust Fund Exhaustion" scenario under which benefits are reduced proportionately for all beneficiaries by the shortfall in revenues occurring upon exhaustion of the combined Old-Age and Survivors Insurance and Disability Insurance Trust Funds. The analytic framework consists of three basic criteria: (1) the extent to which the proposal achieves sustainable solvency and how it would affect the U.S. economy and the federal budget; (2) the balance struck between the twin goals of income adequacy and individual equity; and (3) how readily changes could be implemented, administered, and explained to the public. The Trust Fund Exhaustion scenario is intended as an analytic …

Testimony issued by the Government Accountability Office with an abstract that begins "As the current H1N1 outbreak underscores, an influenza pandemic remains a real threat to our nation. Over the past 3 years, GAO conducted a body of work, consisting of 12 reports and 4 testimonies, to help the nation better prepare for a possible pandemic. In February 2009, GAO synthesized the results of most of this work and, in June 2009, GAO issued an additional report on agency accountability for protecting the federal workforce in the event of a pandemic. GAO's work points out that while a number of actions have been taken to plan for a pandemic, including developing a national strategy and implementation plan, many gaps in pandemic planning and preparedness still remain. This statement covers six thematic areas: (1) leadership, authority, and coordination; (2) detecting threats and managing risks; (3) planning, training, and exercising; (4) capacity to respond and recover; (5) information sharing and communication; and (6) performance and accountability."

Testimony issued by the Government Accountability Office with an abstract that begins "GAO previously reported that federal contractors abuse the tax system with little consequence. While performing those audits, GAO noted that much of the tax abuse involved contractors not remitting to the government payroll taxes that were withheld from salaries. As a result, GAO was asked to review the Internal Revenue Service's (IRS) processes and procedures to prevent and collect unpaid payroll taxes and determine (1) the magnitude of unpaid federal payroll tax debt, (2) the factors affecting IRS's ability to enforce compliance or pursue collections, and (3) whether some businesses with unpaid payroll taxes are engaged in abusive or potentially criminal activities with regard to the federal tax system. To address these objectives, GAO analyzed IRS's tax database, performed case study analyses of payroll tax offenders, and interviewed collection officials from IRS and several states."

A letter report issued by the General Accounting Office with an abstract that begins "The decisions that retiring workers make about how and when to draw down their pension plan assets determine in part whether they will have pension income that lasts throughout retirement. Individuals will need pension and other retirement income to sustain them over a longer period of time than in the past. Moreover, the continuing trend towards pension plans with individual accounts has increased participants' responsibility for managing their pension assets during retirement. As such, our objectives were to determine: (1) what benefit payout options and accompanying information pension plans make available to participants at retirement, (2) what benefit payouts plan participants receive at retirement, and (3) the actions available to help retiring participants preserve their pension and retirement savings plan assets."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses our work on reforms made to the Small Business Administration's (SBA) Disaster Loan Program and the impact those reforms had following recent disasters. SBA plays a critical role in assisting the victims of natural and other declared disasters. SBA provides financial assistance through its Disaster Loan Program to help homeowners, renters, businesses of all sizes, and nonprofits recover from disasters such as earthquakes, hurricanes, and terrorist attacks. Since the agency's inception in 1953, SBA has approved more than $46 billion in disaster loans for homeowners, businesses, and nonprofit organizations. After the 2005 Gulf Coast hurricanes (Katrina, Rita, and Wilma), SBA faced an unprecedented demand for disaster loans, while also being confronted with a significant backlog of applications; therefore, hundreds of thousands of loans were not disbursed in a timely way. Many criticized SBA for what was perceived to be a slow and confusing response to the disasters and one that exposed many deficiencies in the agency's Disaster Loan Program and demonstrated the need for reform. For example, as we stated in our February 2007 report, SBA did not engage in or complete comprehensive disaster plans …

A letter report issued by the General Accounting Office with an abstract that begins "From 1990 through 2001, the Department of Defense delivered over $138 billion in services and defense articles--including classified and controlled parts--to foreign governments through its foreign military sales programs. Classified spare parts are restricted for national security reasons, while controlled parts contain technology that the military does not want to release. GAO was asked to review the Air Force's internal controls aimed at preventing countries from requisitioning and receiving classified or controlled spare parts that they are ineligible to receive."

A letter report issued by the General Accounting Office with an abstract that begins "The Supplemental Security Income (SSI) program paid about $35 million recipients in 2002. In recent years, the Social Security Administration (SSA) has identified a general increase in the amount of annual overpayments made to (1) individuals who are found to have violated program residency requirements or (2) recipients who leave the United States and live outside the country for more than 30 consecutive days without informing SSA. This problem has caused concern among both program administrators and policy makers. As such, GAO was asked to determine what is known about the extent to which SSI benefits are improperly paid to individuals who are not present in the United States and to identify any weaknesses in SSA's processes and policies that impede the agency's ability to detect and deter residency violations."

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government strives to make postsecondary education accessible and affordable, primarily by providing financial aid to students and their families. Given that nearly half of undergraduates receive federal financial aid, Congress is interested in the overall cost of attendance, including the cost of textbooks. We were asked to determine (1) what has been the change in textbook prices, (2) what factors have contributed to changes in textbook prices, and (3) what factors explain why a given U.S. textbook may retail outside the United States for a different price. We received technical comments from the Department of Labor. The Department of Education had no comments. The National Association of College Stores generally agreed with the report's findings. The Association of American Publishers agreed with some findings but expressed concern about the data sources we used and the characterizations made by retailers and wholesalers regarding the impact of publisher practices on students. We carefully reviewed the data sources available on college textbook pricing and found the data we used to be the most complete and reliable data available for our purposes. Additionally, we sought perspectives from publishers, …