Testimony issued by the Government Accountability Office with an abstract that begins "The sorrow, loss, anger, and resolve so evident immediately following the September 11, 2001, attacks have been combined in an effort to help assure that our country will never again be caught unprepared. As the 9/11 Commission notes, we are safer today but we are not safe, and much work remains. Although in today's world we can never be 100 percent secure, and we can never do everything everywhere, we concur with the Commission's conclusion that the American people should expect their government to do its very best. GAO's mission is to help the Congress improve the performance and ensure the accountability of the federal government for the benefit of the American people. GAO has been actively involved in improving government's performance in the critically important homeland security area both before and after the September 11 attacks. In its request, the House Committee on Government Reform have asked GAO to address two issues: the lack of effective information sharing and analysis and the need for executive branch reorganization in response to the 9/11 Commission recommendations. Further, the Committee has asked GAO to address how to remedy problems in …

A letter report issued by the Government Accountability Office with an abstract that begins "Under federal regulations, 401(k) participants may tap into their accrued retirement savings before retirement under certain circumstances, including hardship. This "leakage" from 401(k) accounts can result in a permanent loss of retirement savings. GAO was asked to analyze (1) the incidence, amount, and relative significance of the different forms of 401(k) leakage; (2) how plans inform participants about hardship withdrawal provisions, loan provisions, and options at job separation, including the short- and long-term costs of each; and (3) how various policies may affect the incidence of leakage. To address these matters, GAO analyzed federal and 401(k) industry data and interviewed federal officials, pension experts, and plan administrators responsi- ble for managing the majority of 401(k) participants and assets."

A letter report issued by the General Accounting Office with an abstract that begins "To take a more complete and accurate count of the nation's population in the 2000 Census, the Bureau of the Census partnered with other federal agencies, as well as with state, local, and tribal governments; religious, community, and social service organizations; and private businesses. According to the Bureau, about 140,000 organizations participated in the partnership program by assisting in such critical activities as reviewing and updating the Bureau's address list, encouraging people--especially hard-to-count populations--to participate in the census, and recruiting temporary census employees. GAO found that the Bureau spent about $142.9 million on its partnership program, or about two percent of the estimated $6.5 billion the Bureau allocated for the census and an average of about $1.19 for each of the 120 million households that the Bureau estimates are in the nation. The Bureau staffed the partnership program with 594 full-time positions, of which 560 were allocated to the field, while the remaining slots were located in the Bureau's headquarters. Decisions on which organizations to partner with and what events to attend were governed by unwritten guidelines and criteria and were driven by the Bureau's desire …

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Census Bureau (Bureau) has typically counted overseas members of the military, federal civilian employees, and their dependents. However, it usually excluded private citizens residing abroad. In July 2004, the Bureau completed a test of the practicality of counting all overseas Americans. GAO was asked to assess (1) whether the Bureau implemented the test consistent with its design, and (2) the lessons learned from the test results."

Correspondence issued by the General Accounting Office with an abstract that begins "This report discusses the validity of the results of a 1998 study of the Canadian lynx. The Forest Service contracted with Dr. John Weaver of the Wildlife Conservation Society in New York City to help survey the Canadian lynx in the Cascade Mountains of Washington and Oregon. In a March 1999 interim report, Dr. Weaver concluded that the Canadian lynx lives in some forests in Washington and Oregon. In March 2000, the Fish and Wildlife Service placed the lynx on its list of threatened species in the forested portions of 13 states, including Washington and Oregon. Issues have since been raised about whether the study's results were falsified. GAO found no evidence that the study was deliberately falsified."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the United Mine Workers of America Combined Benefit Fund."

A letter report issued by the Government Accountability Office with an abstract that begins "The Advance Earned Income Tax Credit (AEITC) allows individuals to receive a portion of the Earned Income Tax Credit (EITC) in their paychecks, instead of receiving all of it when filing their year-end tax return. Limited research has been conducted on the AEITC since GAO last examined it in the early 1990s. GAO was asked to determine (1) how many individuals received the AEITC compared with the EITC in tax years 2002 through 2004, what actions, if any, have been taken to increase use, and the potential for increases in use in the future; (2) the extent of noncompliance, if any, associated with the AEITC; and (3) how well the Internal Revenue Service's (IRS) procedures address the areas of noncompliance. To address these questions, GAO analyzed Forms W-2 and tax return data and interviewed IRS and Social Security Administration (SSA) officials."

A letter report issued by the General Accounting Office with an abstract that begins "Chemical pesticides play an important role in providing Americans with an abundant and inexpensive food supply. However, these chemicals can have adverse effects on human health and the environment, and pests continue to develop resistance to them. Sustainable and effective agricultural pest management will require continued development and increased use of alternative pest management strategies, such as integrated pest management (IPM). Some IPM practices yield significant environmental and economic benefits in certain crops, and IPM can lead to better long-term pest management than chemical control alone. However, the federal commitment to IPM has waned over the years. The IPM initiative is missing several key management elements identified in the Government Performance and Results Act. Specifically, no one is effectively in charge of federal IPM efforts; coordination of IPM efforts is lacking among federal agencies and with the private sector; the intended results of these efforts have not been clearly articulated or prioritized; and methods for measuring IPM's environmental and economic results have not been developed. Until these shortcomings are addressed, the full range of potential benefits that IPM can yield for producers, the public, and the …

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on the financial and management issues related to the depot maintenance activity group of the Air Force Working Capital Fund."

Correspondence issued by the Government Accountability Office with an abstract that begins "Burning coal generates about 50 percent of the nation's electricity and produces air pollution that can pose a significant threat to human health and ecosystems. The Department of Energy (DOE) predicts that demand for electricity will increase nationally by 26 percent between 2007 and 2030, and DOE's Energy Information Administration projects that Texas's electricity demand will steadily increase through 2030. This increasing demand for electricity in Texas has in recent years led to proposals for 33 new coal-burning, electricity-generating units across the state. The Clean Air Act requires the Environmental Protection Agency (EPA) to establish national ambient air quality standards for six pollutants to protect public health and welfare. These six pollutants, also known as criteria pollutants, are carbon monoxide, nitrogen dioxide, sulfur oxides, particulate matter, ozone, and lead. In Texas, ozone is the criteria pollutant of primary concern. States are primarily responsible for ensuring attainment and maintenance of national ambient air quality standards once EPA has established them. States submit state implementation plans to EPA for approval that provide for the attainment and maintenance of air quality standards. If the state fails to submit this plan, submits …

A letter report issued by the Government Accountability Office with an abstract that begins "Power plants emit pollutants that have been linked to various negative health effects. In 2003, two new power plants, owned by Sempra Energy and Intergen, began operations 3 miles south of the U.S.-Mexico border near Imperial County, California. The county does not meet some federal and state air quality standards and may be further impacted by the emissions from these plants. Although these plants export most of the electricity they produce to the United States, they are not currently required to meet any U.S. or California emissions standards. GAO was asked to determine (1) how emissions from the two plants compare with emissions from recently permitted plants in California and emissions from sources in Imperial County, and what emissions standards they would be subject to if they were located in Imperial County; (2) the health impacts of emissions from the plants on Imperial County residents; and (3) options available to U.S. policymakers to ensure that emissions from these plants do not adversely affect the health of Imperial County residents. In commenting on a draft of this report, DOE disagreed with our characterization of the limitations of …

A chapter report issued by the Government Accountability Office with an abstract that begins "Since 1981, the Federal Aviation Administration (FAA) has been working to modernize its aging air traffic control (ATC) system. Individual projects have suffered cost increases, schedule delays, and performance shortfalls of large proportions, leading GAO to designate the program a high-risk information technology initiative in 1995. Because the program remains a high risk initiative, GAO was requested to assess FAA's progress in several information technology management areas. This report, one in a series responding to that request, has two objectives: (1) to evaluate FAA's capabilities for developing and acquiring software and systems on its ATC modernization program and (2) to assess the actions FAA has under way to improve these capabilities."

A letter report issued by the Government Accountability Office with an abstract that begins "This report responds to section 112, Division B, of the Consolidated Appropriations Act of 2004, which directs GAO to review federal programs benefiting rural communities in Alaska. After discussions with congressional staff, GAO agreed to examine federal programs benefiting Alaska Native villages. Specifically, this report (1) provides information on the amount of federal assistance provided to Alaska Native villages during fiscal years 1998 through 2003, (2) describes how selected federal funds have been used to assist Alaska Native villages, and (3) provides data on the number and average cost of houses built by villages and Alaska Native regional housing authorities."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the alternative minimum tax (AMT) system, focusing on: (1) the rationale for establishing AMT; (2) how AMT affects taxpayers' tax liability; (3) the expected increase in AMT coverage and additional tax liability and the major reasons for the increase; and (4) the impact of the projected increase in AMT coverage on taxpayers' compliance burden and economic incentives and on the distribution of the tax burden."

A letter report issued by the Government Accountability Office with an abstract that begins "The America COMPETES Act gave the National Institute of Standards and Technology (NIST), within the Department of Commerce, the authority, through 2010, to obtain the temporary services of up to 200 experts or consultants per year, but did not specify how the agency should acquire these services. NIST has used this authority to award personal services contracts to obtain the services of individuals. The act requires GAO to report on whether additional safeguards would be needed if NIST's authority were to be made permanent. To meet that requirement, GAO determined (1) the extent to which NIST has used its authority; (2) how effective the authority has been in helping NIST meet its need for experts; and (3) the extent to which NIST has provided appropriate safeguards over its use, and what additional safeguards are needed. GAO reviewed statutes, regulations, federal guidance, and NIST's contracts. In addition, GAO interviewed officials at NIST, Commerce, and the Office of Personnel Management (OPM)."

A letter report issued by the Government Accountability Office with an abstract that begins "Food and beverages have been served on board National Railroad Passenger Corporation (Amtrak) trains since Amtrak was created. Amtrak's 11 commissaries, located around the country, are responsible for receiving, warehousing and stocking food, beverages, and other items for Amtrak's on-board dining and cafe service. January 1999, Amtrak ran these commissaries with its own employees. Since then, Amtrak has contracted out the responsibility for the commissaries and for ordering and stocking all food, beverage, and related items under a contract that expires in September 2006. Gate Gourmet, the contractor, is also a supplier of food and beverages to several major airlines. During fiscal years 2002 through 2004, the period we focused on in our audit work, Amtrak paid Gate Gourmet between $59 million and $64 million a year in reimbursements and fees. Gate Gourmet personnel operate Amtrak-owned commissaries and order, receive, store, and stock trains with food, beverages, and other related items, such as table linens and napkins. Food and beverage supplies are charged to Amtrak employees who provide on-board food and beverage service and account for the food and beverages en route. When a train arrives …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the administration's proposal to ensure solvency of the United Mine Workers of America (UMWA) Combined Benefit Fund, focusing on the impact of the proposal to: (1) extend the Abandoned Mine Land (AML) Reclamation fees; (2) reverse the effects of National Coal v. Chater; (3) reverse the effects of Dixie Fuel Company v. Social Security Administration; and (4) appropriate federal funds."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the Office of National Drug Control Policy's (ONDCP) advertising contract for Phase III of the National Youth Anti-Drug Media Campaign. GAO found that the contractor, Ogilvy & Mather, improperly charged the government for some of its labor costs incurred under this contract. Ogivley & Mather submitted time sheets claiming hours that some employees said they did not work on the anti-drug media campaign. In addition, the company made little progress toward restructuring its accounting system to meet government requirements until nearly two years after the contract was awarded. The government poorly managed aspects of the award and administration of the contract. The Department of Health and Human Services (HHS) should not have awarded this cost-reimbursement contract without determining whether the contractor had an adequate cost accounting system. In addition, HHS should have reviewed the appropriateness of the large amount of money that the technical representative recommended be disallowed from the contractor's invoices, or arranged for an audit of the contract. The technical representative appropriately brought allegations of improper billing to the attention of ONDCP management, but ONDCP management did not take prompt action to investigate …

Other written product issued by the General Accounting Office with an abstract that begins "GAO determined whether certain anti-lobbying restrictions applied to the Department of Housing and Urban Development's (HUD) publication of "Losing Ground: The Impact of Proposed HUD Budget Cuts on America's Communities." GAO held that after careful consideration and analysis, neither the Losing Ground report itself, nor the Secretary in issuing it, violated applicable anti-lobbying laws."

Correspondence issued by the General Accounting Office with an abstract that begins "To assist the Committee on International Relations evaluate the extent to which five House Interparliamentary Groups' schedules of receipts, disbursements, and fund balance for 2000 and 1999 appropriately reflected the cash receipts and disbursements and fund balance for those years, GAO reviewed documentation supporting each group's recorded receipt and disbursement transactions and related fund balances for evidence that the transactions were properly authorized and recorded. The schedules, prepared by the treasurer of each group, present for 2000 and 1999 the opening fund balance, total receipts, and disbursements by category, and ending fund balance, on a cash basis, for each of the five groups. GAO also recalculated and compared the recalculated amounts to the reported amounts in each group's 2000 and 1999 schedule."

A letter report issued by the Government Accountability Office with an abstract that begins "The Conference Report on the Consolidated Appropriations Resolution, 2003, directed GAO to monitor AOC's progress in implementing recommendations contained in GAO's management review of AOC's operations, issued in January 2003. This is the second status report in which GAO examines the actions taken by AOC to implement selected GAO recommendations. Additionally, the Consolidated Appropriations Resolution, 2003, mandated GAO to assess AOC's Chief Operating Officer's (COO) action plan. This report provides that assessment."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Corporate Average Fuel Economy (CAFE) program standards, focusing on: (1) the impact of increasing CAFE standards on oil consumption, the environment, and automobile safety in the United States; and (2) other issues that affect the CAFE discussion."

A chapter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the: (1) key concerns and challenges associated with airports' current operations and future growth--particularly concerns about aircraft noise, water quality, and air pollutant emissions--and the actions being taken by the nation's busiest airports to balance environmental concerns with such operations and growth; and (2) actions taken by the Federal Aviation Administration (FAA) and other federal agencies to address environmental concerns associated with airports' current operations and future growth."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed key environmental concerns and challenges associated with airports' current operations and future growth and the efforts of major airports and federal agencies to address those concerns. GAO conducted a survey of the nation's 50 busiest commercial airports."