Testimony issued by the Government Accountability Office with an abstract that begins "Through the Civil Works Program, the Corps of Engineers (Corps) constructs, operates, and maintains thousands of civil works projects across the United States. The Corps uses a two-phase study process to help inform congressional decision makers about civil works projects and determine if they warrant federal investment. As part of the process for deciding to proceed with a project, the Corps analyzes and documents that the costs of constructing a project are outweighed by the benefits. To conduct activities within its civil works portfolio, the Corps received over $5 billion annually for fiscal years 2005 and 2006. During the last 4 years, GAO has issued five reports relating to the Corps' Civil Works Program. Four of these reports focused on the planning studies for specific Corps' projects or actions, which included a review of the cost and benefit analyses used to support the project decisions. The fifth report focused on the Corps management of its civil works appropriation accounts. For this statement, GAO was asked to summarize the key themes from these five studies. GAO made recommendations in the five reports cited in this testimony. The Corps generally …

Other written product issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Federal Communications Commission's (FCC) new rule on extending wireless telecommunications services to tribal lands. GAO noted that: (1) the rule would provide incentives for wireless telecommunications carriers to serve individuals living on tribal lands; and (2) FCC complied with applicable requirements in promulgating the rule."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of Education's Migrant Education Program (MEP) and the Department of Health and Human Services' (HHS) Migrant Head Start Program (MHS), focusing on: (1) the goals of the MEP and MHS programs, how they operate, who they serve, and what services they provide; (2) the extent to which Education and HHS facilitate the coordination of MEP and MHS services within each of their programs and between the two programs; and (3) how well Education and HHS determine whether MEP and MHS achieve their goals and objectives."

A chapter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on issues relating to the arbitration process in the securities industry, focusing on: (1) whether arbitration forums had implemented recommendations made in GAO's 1992 report and whether the changes were effective; (2) how investors fared in award decisions; and (3) the extent to which investors were paid the amounts awarded by arbitration panels."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the structural problems that exist in the Medicare claims processing system, focusing on: (1) what the Health Care Financing Administration (HCFA) proposals have been designed or initiated to measure Medicare improper payments; and (2) the status of these proposals and initiatives and how will they enhance HCFA's ability to comprehensively measure improper Medicare payments and the frequency of kickbacks, false claims, and other inappropriate provider practices."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the effects of laws in Virginia, Maryland, and the District of Columbia, focusing on: (1) the rationale behind selected reforms states have made to their medical malpractice tort law; (2) whether selected tort reforms have reduced malpractice insurance costs and the costs associated with defensive medicine; (3) the extent to which the District, Maryland, and Virginia have adopted selected tort reforms; and (4) comparing malpractice claim payments, insurance premiums, and numbers of physicians in the District; Baltimore, Maryland; and Richmond, Virginia."

A letter report issued by the Government Accountability Office with an abstract that begins "This report presents our opinion on the financial statements of the Congressional Award Foundation for the fiscal years ended September 30, 2003, and 2002. These financial statements are the responsibility of the Congressional Award Foundation. This report also presents (1) our opinion on the effectiveness of the Foundation's related internal control as of September 30, 2003, and (2) our conclusion on the Foundation's compliance in fiscal year 2003 with selected provisions of laws and regulations we tested. We conducted our audit pursuant to section 8 of the Congressional Award Act, as amended (2 U.S.C. 807), and in accordance with U.S. generally accepted government auditing standards."

A letter report issued by the Government Accountability Office with an abstract that begins "Over the next 5 years, the Missile Defense Agency (MDA) expects to invest $49 billion in the BMD system's development and fielding. MDA's strategy is to field new capabilities in 2-year blocks. In January 2006, MDA initiated its second block--Block 2006--to protect against attacks from North Korea and the Middle East. Congress requires GAO to assess MDA's progress annually. This year's report addresses MDA's progress during fiscal year 2006 and follows up on program oversight issues and the current status of MDA's quality assurance program. GAO assessed the progress of each element being developed by MDA, examined acquisition laws applicable to major acquisition programs, and reviewed the impact of implemented quality initiatives."

A letter report issued by the Government Accountability Office with an abstract that begins "The Army has embarked on a major transformation of its force. Central to this transformation is the Future Combat Systems (FCS), a $108 billion effort to provide warfighters with the vehicles, weapons, and communications needed to identify and respond to threats with speed, precision, and lethality. Establishing reliable, robust communications and networking capabilities is key to FCS's success. Each of the systems integral to the FCS communications network--the Joint Tactical Radio System (JTRS), the Warfighter Information Network-Tactical (WIN-T), and the System of Systems Common Operating Environment (SOSCOE)--rely on significant advances in current technologies and must be fully integrated to realize FCS. Given the complexity and costs of this undertaking, GAO was asked to review each of these key development efforts to identify any risks that may jeopardize the successful fielding of FCS."

A letter report issued by the Government Accountability Office with an abstract that begins "This report presents our opinion on the financial statements of the Congressional Award Foundation for the fiscal years ended September 30, 2005, and 2004. These financial statements are the responsibility of the Congressional Award Foundation. This report also presents (1) our opinion on the effectiveness of the Foundation's related internal control as of September 30, 2005, and (2) our conclusion on the Foundation's compliance in fiscal year 2005 with selected provisions of laws and regulations we tested. We conducted our audit pursuant to section 107 of the Congressional Award Act, as amended (2 U.S.C. 807), and in accordance with U.S. generally accepted government auditing standards. This report also includes our determination required under section 104(c)(2)(A) of the Act (2 U.S.C. 804(c)(2)(A)) relating to the Foundation's financial operations."

A letter report issued by the Government Accountability Office with an abstract that begins "This report responds to two mandates for GAO under the American Recovery and Reinvestment Act of 2009 (Recovery Act). First, it is the latest report on the uses of and accountability for Recovery Act funds in selected states and localities. Second, it comments on recipients' reports of the jobs created and retained. The Recovery Act provided $2.1 billion for Head Start and Early Head Start, primarily to expand services. GAO addressed four questions: (1) How have Head Start and Early Head Start grantees used Recovery Act funds, including for expanding enrollment? (2) What challenges have grantees encountered in spending Recovery Act funds? (3) How has the Office of Head Start (OHS) monitored the use of Recovery Act funds? (4) How has the quality of jobs data reported by Recovery Act recipients, particularly Head Start grantees, changed over time? In this report, GAO also updates the status of open recommendations from previous bimonthly and recipient reporting reviews. To address these questions, GAO interviewed grantees, analyzed federal agency and recipient reported data, and interviewed officials."

Guidance issued by the Government Accountability Office with an abstract that begins ""

A letter report issued by the Government Accountability Office with an abstract that begins "Over the past several years, the Air Force has negotiated and awarded more than $23 million in contracts to the Boeing Corporation for the purchase of certain spare parts for its Airborne Warning and Control System (AWACS) aircraft. Since they first became operational in March 1977, AWACS aircraft have provided U.S. and allied defense forces with the ability to detect, identify, and track airborne threats. In March 2003, GAO received allegations that the Air Force was overpaying Boeing for AWACS spare parts. This report provides the findings of GAO's review into these allegations. Specifically, GAO identified spare parts price increases and determined whether the Air Force obtained and evaluated sufficient information to ensure the prices were fair and reasonable. GAO also determined the extent to which competition was used to purchase the spare parts."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO investigated: (1) the Indian Health Service (IHS) award of Indian Health Professions Scholarships (graduate scholarships) pursuant to 25 U.S.C. section 1613a of the Indian Health Care Improvement Act."

A letter report issued by the Government Accountability Office with an abstract that begins "Millions of taxpayers use paid tax return preparers and many of these paid preparers are not subject to any qualification requirements. Paid preparers in California and Oregon are exceptions in that these states have set paid preparer qualification standards. Additionally, two bills before Congress would require national paid preparer regulations. To help Congress better understand the potential costs and revenue effects of regulating paid preparers, GAO was asked to study (1) how IRS, California, Oregon, and other states regulate paid preparers, (2) how the accuracy of federal tax returns from California and Oregon compare to other returns, and (3) state-level costs and benefits of the California and Oregon programs and insights they provide for a possible national program. GAO analyzed IRS research data on tax return accuracy; interviewed IRS officials, state administrators, and preparer community representatives; and reviewed relevant documents."

Correspondence issued by the General Accounting Office with an abstract that begins "Rebuilding Iraq is a U.S. national security priority. As part of this effort, Congress appropriated $79 billon in emergency supplemental funds for fiscal year 2003 for military operations and Iraq's reconstruction, including humanitarian relief, peacekeeping, and economic and political reform. We have issued reports on similar programs to rebuild countries in the former Yugoslavia, the former Soviet Union, and other locations (see attachment III for a listing of previous GAO reports). Based on this work, we have developed short papers to help congressional decision-makers think about and prioritize the range of issues related to rebuilding Iraq."

Testimony issued by the Government Accountability Office with an abstract that begins "What GAO Found"

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Postal Service (USPS) is facing significant financial problems as mail volume is declining, 4.5 percent in fiscal year 2008 and 11 percent projected for fiscal year 2009. USPS lost $2.8 billion in fiscal year 2008 and projects a $6.4 billion loss in fiscal year 2009 (possibly more if it cannot cut an ambitious $5.9 billion in costs). As one way to cut costs, USPS is trying to improve the efficiency of mail delivery, which generates close to one-third of USPS's $78 billion in expenses. Recognizing the sizeable impact of delivery on USPS's finances and operations, you requested a GAO review. This report addresses (1) how USPS monitors delivery efficiency; (2) characteristics of delivery units that affect their efficiency; and (3) the status and results of USPS's actions to improve delivery efficiency, in particular USPS's Flats Sequencing System (FSS). To address these objectives, GAO interviewed stakeholders and USPS officials, reviewed delivery documentation, conducted fieldwork, and analyzed delivery data."

A letter report issued by the Government Accountability Office with an abstract that begins "The outstanding amount of state and local government tax-exempt bonds has increased over the years. Congress is interested in whether the bonds are used for appropriate purposes since the federal government forgoes billions in tax revenues annually by excluding the bonds' interest from investors' federal gross income. Questions also exist over the bonds' borrowing costs as they can divert funds from the funded projects. This report (1) describes recent trends in tax exempt bonds, (2) provides information on the types of facilities financed with tax-exempt bonds, and (3) discusses borrowing costs considering the methods of selling bonds and compares issuance costs paid from bond proceeds for governmental and qualified private activity bonds. In addition to interviewing relevant officials, we analyzed IRS's Statistics of Income (SOI) data and data from Thomson Financial to address these objectives."

Other written product issued by the Government Accountability Office with an abstract that begins "This is GAO's summary of the Performance and Accountability Report for fiscal year 2012."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Military Traffic Management Command's (MTMC) first interim progress report on the Department of Defense's demonstration program (MTMC pilot) to improve personal property shipments of the armed forces, focusing on MTMC's plan for evaluating the: (1) pilot results; and (2) proposed industry alternative called the Commercial-Like Activities for Superior Quality (CLASS) proposal."

Correspondence issued by the General Accounting Office with an abstract that begins "The Endangered Species Act seeks to protect affected species and their habitats from the activities of federal agencies and individual landowners. If a landowner plans to engage in an activity that may harm endangered species or their habitats, the landowner may prepare a Habitat Conservation Plan that may include paying a fee to a third party to ensure that the affected species is protected. GAO reviewed (1) the various types of fee-based mitigation arrangements currently used by the Fish and Wildlife Service, (2) who selects the alternative used to mitigate adverse impacts, (3) the Service's role in setting fees and land exchange ratios, and (4) how the Service ensures that fees are used as intended and that desired mitigation results are achieved. GAO found that (1) eight types of fee-based arrangements are now at the locations GAO visited, seven of which require the landowner to act; (2) the landowner is ultimately responsible for deciding whether to use a fee-based mitigation arrangement after considering its advantages and disadvantages; (3) the Service's level of involvement in setting fees and establishing land exchange ratios varies by project and type of arrangement; …

Correspondence issued by the Government Accountability Office with an abstract that begins "As of May 2009, approximately 34,000 service members had been wounded in action as part of Operation Enduring Freedom or Operation Iraqi Freedom. In response to concerns about the assistance that service members injured in combat receive when they transition back into civilian life, Congress has enacted several laws to improve the benefits available to veterans and service members, including the Veterans' Housing Opportunity and Benefits Improvement Act of 2006. This act authorized the Department of Veterans Affairs (VA) to expand its previously existing adaptive housing assistance grants to include eligible individuals temporarily living in a home owned by a family member, known as Temporary Residence Adaptation (TRA) grants. Section 101 of the Veterans' Housing Opportunity and Benefits Improvement Act of 2006 mandated us to submit to Congress an interim report by June 15, 2009, and a final report by June 15, 2011, on VA's implementation of TRA. This interim report describes the number and characteristics of TRA grants and grant recipients and provides information on VA's policies and processes for providing the grants."

A letter report issued by the Government Accountability Office with an abstract that begins "The development of IAE has occurred in two stages using different acquisition strategies. In 2001, GSA began establishing a portfolio of standardized government-wide data systems through an acquisition strategy known as “adopt, adapt, acquire.” GSA adopted or adapted existing agency-specific systems for government-wide use, or if no viable system met an identified need, GSA acquired a new system. These efforts resulted in a portfolio of nine data systems. In 2008, GSA began consolidating its portfolio of systems into one integrated system called the System for Award Management (SAM). In developing the system, GSA hoped to eliminate redundancy, reduce costs, and improve efficiency. Unlike the existing systems that were each designed, developed, and operated by a single contractor, IAE relies on multiple vendors to perform these same tasks for SAM. The intent of this approach is to enhance competition and innovation and for the government to own the software associated with the system. SAM will be developed in phases. In each phase, capabilities from selected IAE systems will be added to SAM and those legacy systems will be shut down."