A letter report issued by the Government Accountability Office with an abstract that begins "GAO is required to annually audit the financial statements of the Deposit Insurance Fund (DIF) and FSLIC Resolution Fund (FRF), which are administered by the Federal Deposit Insurance Corporation (FDIC). GAO is responsible for obtaining reasonable assurance about whether FDIC's financial statements for DIF and FRF are presented fairly in all material respects, in conformity with U.S. generally accepted accounting principles, and whether FDIC maintained effective internal control over financial reporting and compliance. Also, GAO is responsible for testing FDIC's compliance with selected laws and regulations. Created in 1933 to insure bank deposits and promote sound banking practices, FDIC plays an important role in maintaining public confidence in the nation's financial system. In 1989, legislation to reform the federal deposit insurance system created three funds to be administered by FDIC: the Bank Insurance Fund (BIF) and the Savings Association Insurance Fund (SAIF), which protect bank and savings deposits, and FRF, which was created to close out the business of the former Federal Savings and Loan Insurance Corporation. In accordance with subsequent legislation passed in 2006, FDIC merged the BIF and SAIF into the newly established DIF …

Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to a Congressional request for information on activities related to classical plant and animal breeding--creating an organism with desirable traits through controlled mating and selection without the insertion of genes from another species--that occurs at the U.S. Department of Agriculture (USDA). Within USDA, the Agricultural Research Service (ARS) and the Cooperative State Research, Education, and Extension Service (CSREES) are the primary scientific research agencies involved in classical plant and animal breeding activities. ARS has more than 100 research facilities in the United States and abroad and received about $1.3 billion in funding for fiscal year 2006. ARS conducts research to develop and transfer solutions to agricultural problems, and its research partners include universities; crop, horticultural, and livestock producer and industry organizations; state, federal, and other research agencies or institutions; private companies; and international agricultural research centers. CSREES, which received about $1.2 billion in funding for fiscal year 2006, has the primary responsibility for providing linkages between the federal and state components of a broad-based, national agricultural research, extension, and higher education system. As Congress has noted, classical breeding is important to agricultural producers as they …

A letter report issued by the Government Accountability Office with an abstract that begins "GAO audited the statements of financial position of the Capitol Preservation Fund (the Fund) as of September 30, 2005, and 2004, and the related statements of activities and cash flows for the fiscal years then ended."

A letter report issued by the Government Accountability Office with an abstract that begins "The Small Business Administration's (SBA) 7(a) program, initially established in 1953, provides loan guarantees to small businesses that cannot obtain credit in the conventional lending market. In fiscal year 2006, the program assisted more than 80,000 businesses with loan guarantees of nearly $14 billion. This report examines (1) the program's purpose, based on its legislative history, and performance measures; (2) evidence of constraints, if any, affecting small businesses' access to credit; (3) the types of small businesses served by 7(a) and conventional loans; and (4) differences in SBA's estimates and reestimates of the program's credit subsidy costs. GAO analyzed agency documents, studies on the small business lending market, and data on the characteristics of small business borrowers and loans."

A letter report issued by the Government Accountability Office with an abstract that begins "Military installations operated by the Department of Defense (DOD) can generate hazardous waste during routine operations, such as the repair and maintenance of weapon systems and equipment, or during an environmental cleanup related to past operations. The proper disposal of hazardous waste, especially when it is taken to an off-site location, is essential to ensuring the health and safety of communities across the country. This report describes (1) DOD's procedures for selecting hazardous waste transporters and treatment, storage, and disposal facilities, and ensuring that they properly dispose of hazardous waste; (2) the role of the Environmental Protection Agency (EPA) and state agencies in ensuring hazardous waste is disposed of safely and in accordance with laws and regulations; and (3) the information that facilities and regulators must publicly report regarding a release of hazardous waste and the enforcement actions taken against facilities found in violation of the applicable laws and regulations. GAO reviewed applicable laws, regulations, and policies, and interviewed federal and state officials. GAO does not make any recommendations in this report. EPA generally agreed with the report, while DOD did not comment on the report. …

A letter report issued by the Government Accountability Office with an abstract that begins "The Army is implementing 44 base realignment and closure (BRAC) recommendations to construct 125 new Armed Forces Reserve Centers (AFRC) and close 387 existing reserve components facilities. The Department of Defense (DOD) expects the new AFRCs to increase recruiting and retention and create greater efficiencies by fostering jointness and consolidating functions. GAO (1) assessed the extent DOD's cost and savings estimates to implement the recommendations have changed from BRAC Commission projections and (2) determined the extent the Army has identified potential challenges that could affect BRAC implementation and has developed a plan to address these challenges. GAO analyzed DOD's publicly available BRAC budget data and interviewed officials at Army offices, including Reserve Command, National Guard Bureau, and the National Guard in five states. This report, prepared under the Comptroller General's authority to initiate evaluations, is one of a series related to the BRAC 2005 round."

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) estimates that $68 billion of the annual $345 billion gross tax gap for 2001 was due to sole proprietors, who own unincorporated businesses by themselves, underreporting their net income by 57 percent. A key reason for this underreporting is well known. Unlike wage and some investment income, sole proprietors' income is not subject to withholding and only a portion is subject to information reporting to IRS by third parties. GAO was asked to (1) describe the nature and extent of sole proprietor noncompliance, (2) how IRS's enforcement programs address it, and (3) options for reducing it. GAO analyzed IRS's recent random sample study of reporting compliance by individual taxpayers, including sole proprietors."

A letter report issued by the Government Accountability Office with an abstract that begins "The Army expects significant personnel growth, more than 50 percent in some cases, at 18 domestic bases through 2011 because of the effect of implementing base realignment and closure (BRAC), overseas force rebasing, and force modularity actions. This growth creates the need for additional support infrastructure at these bases and in nearby communities. Military construction costs of over $17 billion are expected for new personnel, and communities will incur infrastructure costs as well. GAO prepared this report under the Comptroller General's authority to conduct evaluations on his own initiative. It addresses (1) the challenges and associated risks the Army faces in providing for timely infrastructure support at its gaining installations and (2) how communities are planning and funding for infrastructure to support incoming personnel and their families. GAO analyzed personnel restationing numbers, discussed planning efforts with Army and community officials, and visited nine of the larger gaining bases and nearby communities."

A letter report issued by the Government Accountability Office with an abstract that begins "Certified registered nurse anesthetists (CRNA), registered nurses who have completed a master's degree program in nurse anesthesia, provide the majority of anesthesia care veterans receive in VA medical facilities. While the demand for CRNAs is anticipated to increase, many CRNAs employed by VA--VA CRNAs--are nearing retirement eligibility age. Concerns have been raised about the challenges VA may face in maintaining its VA CRNA workforce. GAO (1) identified VA CRNA workforce challenges that VA medical facilities may experience related to VA CRNAs, (2) identified the key mechanisms that VA medical facilities can use to recruit and retain VA CRNAs, and (3) determined the extent to which facilities use the key mechanisms. To identify VA CRNA workforce challenges, GAO analyzed Web-based surveys it sent to VA chief anesthesiologists, VA human resources officers, and VA CRNAs, with survey response rates of 92, 85, and 76 percent, respectively. GAO also identified the key mechanisms VA medical facilities can use to recruit and retain VA CRNAs and the extent that these mechanisms are used."

A letter report issued by the Government Accountability Office with an abstract that begins "As requested, GAO provided for audits of the financial statements of the U.S. Senate Restaurants Revolving Fund (the Fund) for the fiscal years ended September 30, 2006, and 2005, by contracting with the independent public accounting firm of Clifton Gunderson LLP."

A letter report issued by the Government Accountability Office with an abstract that begins "Intended to enhance the security of U.S. citizens and visitors, United States Visitor and Immigrant Status Indicator Technology (US-VISIT) program encompasses the pre-entry, entry, status management, and exit of foreign national travelers who enter and leave the United States at 285 air, sea, and land ports of entry. GAO was asked to determine whether Department of Homeland Security (DHS) has implemented appropriate controls to protect the confidentiality, integrity, and availability of the information and systems used to support the US-VISIT program. To do this, GAO examined the controls over the systems operated by Customs and Border Protection (CBP) that support the US-VISIT program."

A letter report issued by the Government Accountability Office with an abstract that begins "The United States is the largest global food aid donor, accounting for over half of all food aid supplies to alleviate hunger and support development. Since 2002, Congress has appropriated an average of $2 billion per year for U.S. food aid programs, which delivered an average of 4 million metric tons of food commodities per year. Despite growing demand for food aid, rising business and transportation costs have contributed to a 52 percent decline in average tonnage delivered over the last 5 years. These costs represent 65 percent of total emergency food aid, highlighting the need to maximize its efficiency and effectiveness. Based on analysis of agency documents, interviews with experts and practitioners, and fieldwork, this report examines some key challenges to the (1) efficiency of U.S. food aid programs and (2) effective use of U.S. food aid."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS), the third largest department in federal procurement spending in fiscal year 2006, has faced ongoing cost, schedule, and performance problems with major acquisitions and procurement of services. In December 2005, DHS established an acquisition oversight program to provide insight into and improve components' acquisition programs. In 2006, GAO reported that DHS faced challenges in implementing its program. Congress mandated that DHS develop an oversight plan and tasked GAO with analyzing the plan. GAO (1) evaluated actions DHS and its components have taken to implement the acquisition oversight plan and (2) identified implementation challenges. GAO also identified opportunities for strengthening oversight conducted through the plan. GAO reviewed relevant DHS documents and GAO and DHS Inspector General reports and interviewed officials in the office of the Chief Procurement Officer (CPO) and nine DHS components."

A letter report issued by the Government Accountability Office with an abstract that begins "After the 9/11 terrorist attacks, Congress and the Department of State (State) initiated changes to the visa process to increase security, but these changes also increased the amount of time needed to adjudicate a visa. Although maintaining security is of paramount importance, State has acknowledged that long waits for visas may discourage legitimate travel to the United States, potentially costing the country billions of dollars in economic benefits over time, and adversely influencing foreign citizens' opinions of our nation. GAO testified in 2006 that a number of consular posts had long visa interview wait times. This report examines (1) State's data on visa interview wait times, (2) actions State has taken to address wait times, and (3) State's strategy for dealing with projected growth in visa demand."

A letter report issued by the Government Accountability Office with an abstract that begins "GAO prepared this report under the Comptroller General's authority to conduct evaluations on his own initiative to assist Congress. Federal real property is a high-risk area due to excess and deteriorating property, reliance on costly leasing, unreliable data, and security challenges. GAO's objectives were to determine (1) what progress the administration and major real property-holding agencies have made in strategically managing real property and addressing long-standing problems and (2) what problems and obstacles, if any, remain to be addressed. GAO reviewed documents and interviewed officials from the Office of Management and Budget (OMB) and nine agencies that hold 93 percent of federal property."

A letter report issued by the Government Accountability Office with an abstract that begins "Over-the-counter (OTC) credit derivatives are privately negotiated contracts that allow a party to transfer the risk of default on a bond or loan to another party without transferring ownership. After trading in these products grew dramatically in recent years, backlogs of thousands of trades developed for which dealers had yet to formally confirm the trade terms with end-users--such as hedge funds, pension funds, and insurance companies--and other dealers. Not confirming these trades raised the risk that losses could arise. GAO was asked to review (1) what caused the trade confirmation backlogs and how they were being addressed and (2) how U.S. financial regulators were overseeing dealers' credit derivative operations, including the security and resiliency of the information technology systems used for these products. GAO analyzed data on credit derivatives operations that dealers submitted to regulators, reviewed regulatory examination reports and work papers, and interviewed regulators, dealers, end-users, and industry organizations."

Testimony issued by the Government Accountability Office with an abstract that begins "U.S. Customs and Border Protection (CBP) is responsible for keeping terrorists and other dangerous people from entering the country while also facilitating the cross-border movement of millions of travelers. CBP carries out this responsibility at 326 air, sea, and land ports of entry. In response to a congressional request, GAO examined CBP traveler inspection efforts, the progress made, and the challenges that remain in staffing and training at ports of entry, and the progress CBP has made in developing strategic plans and performance measures for its traveler inspection program. To conduct its work, GAO reviewed and analyzed CBP data and documents related to inspections, staffing, and training, interviewed managers and officers, observed inspections at eight major air and land ports of entry, and tested inspection controls at eight small land ports of entry. GAO's testimony is based on a report GAO issued November 5, 2007."

Testimony issued by the Government Accountability Office with an abstract that begins "The National Strategy for Victory in Iraq articulates the desired end-state for U.S. operations in Iraq: a peaceful, united, stable, and secure Iraq, well integrated into the international community, and a full partner in the global war on terrorism. Developing capable Iraqi security forces is a critical component in U.S. efforts to achieve this important goal. Since 2003, the United States has provided $15.4 billion to develop Iraqi military and police forces. DOD has also asked for an additional $5.8 billion in its fiscal year 2007 supplemental request and fiscal year 2008 Global War on Terror budget request to continue U.S. efforts to develop Iraq forces and transition security responsibilities to them. This testimony discusses the (1) results of U.S. efforts to develop Iraqi security forces, and (2) factors that affect the development of effective Iraqi security forces. This testimony is based on GAO's issued reports and ongoing work on U.S. efforts to stabilize Iraq. Although we reviewed both classified and unclassified documents, the information in this statement is based only on unclassified documents."

Testimony issued by the Government Accountability Office with an abstract that begins "We appreciate the opportunity to assist the Subcommittee in monitoring progress on the Capitol Visitor Center (CVC) project. GAO's remarks will focus on (1) the Architect of the Capitol's (AOC) construction progress since the last CVC hearing on February 16, 2007; and (2) the project's expected cost at completion and funding status. Today's remarks are based on our review of schedules and financial reports for the CVC project and related records maintained by AOC and its construction management contractor, Gilbane Building Company; our observations on the progress of work at the CVC construction site; and our discussions with the CVC team (AOC and its major CVC contractors), AOC's Chief Fire Marshal, and representatives from the U.S. Capitol Police. We also reviewed AOC's construction management contractor's periodic schedule assessments, potential change order log, and weekly reports on the progress of interior wall and floor stone installation. In addition, we reviewed the contract modifications made to date. At the last CVC hearing, we reported that our assessment of the project's schedule and expected cost at completion was still somewhat constrained because the CVC team was analyzing the impact on the …

Testimony issued by the Government Accountability Office with an abstract that begins "The 2005 London subway bombings and 2006 rail attacks in Mumbai, India highlighted the vulnerability of passenger rail and other surface transportation systems to terrorist attack and demonstrated the need for greater focus on securing these systems. This testimony is based primarily on GAO's September 2005 passenger rail security report and selected program updates obtained in January 2007. Specifically, it addressees (1) the extent to which the Department of Homeland Security (DHS) has assessed the risks facing the U.S. passenger rail system and developed a strategy based on risk assessments for securing all modes of transportation, including passenger rail; (2) the actions that the Transportation Security Administration (TSA) and other federal agencies have taken to enhance the security of the U.S. passenger rail system, improve federal coordination, and develop industry partnerships; and (3) the security practices that domestic and selected foreign passenger rail operators have implemented to enhance security."

Testimony issued by the Government Accountability Office with an abstract that begins "As of June 2007, more than 100,000 military and civilian personnel are engaged in United Nations (UN) peacekeeping operations in 15 locations in Africa, Europe, Asia, the Americas, and the Middle East. In 2006, the United States provided the UN with about $1 billion to support peacekeeping operations. Given that thousands of U.S. troops are intensively deployed in combat operations in Iraq and Afghanistan, UN peacekeeping operations are an important element in maintaining a secure international environment. As requested, this testimony discusses (1) the costs of the current UN mission in Haiti compared with the estimated cost of a hypothetical U.S. operation and (2) the strengths and limitations of the United States and the UN in leading peace operations. This testimony is based on our prior report and information we updated for this hearing. To estimate U.S. costs, we developed parameters for a U.S. mission similar to the UN mission in Haiti, which the Joint Staff validated as reasonable. We then applied DOD's official cost estimating model. However, it is uncertain whether the United States would implement an operation in Haiti in the same way as the UN."

Testimony issued by the Government Accountability Office with an abstract that begins "The Subcommittee on Disability Assistance and Memorial Affairs, House Veterans' Affairs Committee, asked GAO to discuss its recent work related to the Department of Veterans Affairs' (VA) disability claims and appeals processing. GAO has reported and testified on this subject on numerous occasions. GAO's work has addressed VA's efforts to improve the timeliness of decisions on claims and appeals and VA's efforts to reduce backlogs."

Testimony issued by the Government Accountability Office with an abstract that begins "A high-performance organization relies on a dynamic workforce with the requisite talents, multidisciplinary knowledge, and up-todate skills to ensure that it is equipped to accomplish its mission and achieve its goals. For GAO having a diverse workforce and Senior Executive Service (SES)corps is an organizational strength that contributes to the achievement of results by bringing a wider variety of perspectives and approaches to policy development and implementation, strategic planning, problem solving, and decision making. The Office of Opportunity and Inclusiveness (O&I) was created by the Comptroller General in 2001 to transform the agency's diversity management practices. As such O&I is the principal adviser to the Comptroller General on diversity and equal opportunity matter. The subcommittee asked us to provide information on the diversity of GAO's Senior Executive Service and the agency's succession planning efforts. This testimony focuses on the diversity of GAO's workforce and leadership team and our efforts and processes for building and maintaining diversity in our SES and throughout our workforce."

Testimony issued by the Government Accountability Office with an abstract that begins "The Transportation Security Administration (TSA), established in November 2001, has developed and implemented a variety of programs to secure the commercial aviation system. To implement these efforts, TSA funding related to aviation security has totaled about $20 billion since fiscal year 2004. Other Department of Homeland Security (DHS) components, such as the U.S. Customs and Border Protection (CBP) and the Science and Technology Directorate (S&T), also play roles in securing commercial aviation. In this testimony, we address the efforts TSA has taken or planned to strengthen aviation security, and the challenges that remain, in three key areas: airline passenger prescreening, airline passenger and checked baggage screening, and air cargo screening. GAO's comments are based on issued GAO reports and testimonies and our preliminary observations from ongoing work on TSA's passenger checkpoint screening procedures and technologies, and staffing standards for Transportation Security Officers (TSO)."