Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a Congressional request concerning our January 21, 2005, report Student Financial Aid: Need Determination Could Be Enhanced through Improvements in Education's Estimate of Applicants' State Tax Payments (GAO-05-105). The Department of Education (Education) proposed an update to the state and other tax allowance, a part of the federal need analysis for student financial aid. Most federal aid, including Pell Grants and student loans, and some state and institutional aid are awarded based on a student's cost of attendance less the student's and/or family's ability to pay these costs--known as the expected family contribution (EFC). The allowance, which accounts for the amount of state and other nonfederal taxes paid by students and families, effectively reduces the EFC. Education proposed to update the allowance on the basis of information compiled by the Internal Revenue Service's Statistics of Income (SOI) Division, specifically state and other taxes paid by taxpayers and reported on their federal income tax returns for tax year 2000. Our January 2005 report discussed (1) the factors that had affected the updating of the tax data on which the allowance is based, (2) the effects …

Testimony issued by the Government Accountability Office with an abstract that begins "We found that the Army could not readily identify a complete population of Army payroll accounts for fiscal year 2010, given existing procedures and systems. The Army and DFAS-IN did not have an effective, repeatable process for identifying the population of active duty payroll accounts. In addition, the Defense Manpower Data Center (DMDC), DOD’s central source for personnel information, did not have an effective process for comparing military pay account files to military personnel files to identify a valid population of military payroll transactions. For example, it took 3 months and repeated attempts before DFAS-IN could provide a population of service members who received active duty Army military pay in fiscal year 2010. Similarly, it took DMDC over 2 months to compare the total number of fiscal year 2010 active duty payroll accounts to its database of personnel files. "Standards for Internal Control in the Federal Government" requires all transactions and other significant events to be clearly documented and the documentation readily available for examination. DOD’s "Financial Improvement and Audit Readiness (FIAR) Guidance" sets out key tasks essential to achieving audit readiness, including defining and identifying the population …

Testimony issued by the Government Accountability Office with an abstract that begins "The Federal Aviation Administration (FAA) operates one of the safest air transportation systems in the world. It is, however, a system under strain. The skies are becoming more crowded every day, with an estimated 1 billion passengers per year expected by 2015. The current aviation system cannot be expanded to meet this growth. The reauthorization of FAA is an opportunity to examine how the agency is managing the operation and safety of the air transportation system as it leads the transition to the Next Generation Air Transportation System (NextGen)--a major redesign of the current system. GAO's testimony focuses on key issues related to FAA's reauthorization, including (1) FAA's progress in implementing initiatives that could provide a solid foundation for NextGen, (2) issues that need to be addressed to help ensure a successful transition to NextGen, and (3) safety areas that are important for the continued safe operation of the current and future system. This statement is based on recent GAO reports and ongoing work on some management and safety initiatives."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO addressed congressional concerns regarding the National Oceanic and Atmospheric Administration (NOAA), focusing on: (1) the management challenges facing the Department of Commerce in its administration of NOAA; (2) whether GAO reviewed the latest available studies of NOAA's fleet and modernization efforts or NOAA's fisheries research acquisition plan; (3) whether GAO examined the cost efficiency or effectiveness of NOAA's ships or compared the costs of NOAA's ships with those of private or other available ships; (4) whether GAO reviewed NOAA's fisheries research ship replacement plans; (5) why replacing the NOAA fleet is entwined with the issue of the NOAA Corps; and (6) whether GAO reviewed NOAA's downsizing of the NOAA Corps."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO testified before Congress and answered posthearing questions regarding "The Key to Homeland Security: The New Human Resources System.""

Correspondence issued by the Government Accountability Office with an abstract that begins "We compared FEMA's training of reservists with the training provided to reservists at the SBA, the Forest Service, and the Coast Guard--agencies with a disaster mission--and found similarities and differences; and, moreover, FEMA had not examined other agencies' training programs to identify useful practices. All four training programs shared some similar attributes with regard to training requirements, funding sources, training delivery, and training evaluation. For example, FEMA and two of the comparison agencies have a credentialing program used to document reservist qualifications. Differences included the timing of when training is delivered and the use of job aids to reinforce reservists' understanding of material covered in training courses. Regarding timing, SBA, the Forest Service, and the Coast Guard each train their reservists in advance of deploying these individuals to a disaster. However, factors such as the way in which FEMA funds its disaster program have limited the agency's ability to train its reservists in advance of deployments to disasters. FEMA plans to begin allowing up to 2 weeks of reservist training outside of deployments under the new reservist program during fiscal year 2013. Differences we identified in training practices …

Testimony issued by the Government Accountability Office with an abstract that begins "Over time, federal surveys have consistently found that Department of Homeland Security (DHS) employees are less satisfied with their jobs than the government-wide average. In the 2004 Office of Personnel Management’s federal employee survey—a tool that measures employees’ perceptions of whether and to what extent conditions characterizing successful organizations are present in their agency—56 percent of DHS employees responded that they were satisfied with their jobs, compared to 68 percent government-wide. In subsequent years, the disparity continued—ranging from a difference of 8 percentage points in 2006 to a 4 percentage point difference in 2008, 2010, and 2011. In 2011, DHS’s percentage of positive responses was lower than the averages for the rest of the federal government. For example, slightly less than half of the DHS employees surveyed reported positive responses to the statement “My talents are used well in the workplace,” nearly 12 percentage points less than the rest of the federal government average. In two areas, DHS’s percentage of positive responses was nearly the same or higher than the rest of the federal government average. For example, DHS’s percentage of positive responses to the statement “Considering everything, …

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits the results of the Government Accountability Office (GAO) audit of the Consolidated Financial Statements of the U.S. Government (CFS) for fiscal years 2009 and 2008. GAO is required by the Government Management Reform Act of 1994 to perform an annual audit of the CFS."

Testimony issued by the Government Accountability Office with an abstract that begins "The skies over America are becoming more crowded every day. The consensus of opinion is that the current aviation system cannot be expanded to meet this projected growth. Recognizing the need for system transformation, in 2003 Congress authorized the Joint Planning and Development Office (JPDO) and requires the office to operate in conjunction with multiple federal agencies, including the Departments of Transportation, Commerce, Defense, and Homeland Security; the Federal Aviation Administration (FAA); the National Aeronautics and Space Administration (NASA); and the White House Office of Science and Technology Policy. JPDO is responsible for coordinating the related efforts of these partner agencies to plan the transformation to the Next Generation Air Transportation System (NextGen): a fundamental redesign of the national airspace system. FAA will be largely responsible for implementing the policies and systems necessary for NextGen, while safely operating the current air traffic control system. GAO's testimony focuses on (1) the progress that JPDO has made in planning NextGen and some challenges it continues to face and (2) the challenges that FAA faces transitioning to NextGen. GAO's statement is based on our recent reports as well as ongoing work, …

Testimony issued by the Government Accountability Office with an abstract that begins "GAO is releasing a report today on lessons learned concerning the need for security over conventional munitions storage sites which provides the basis for this testimony. Following the invasion of Iraq in March 2003--known as Operation Iraqi Freedom (OIF)--concerns were raised about how the Department of Defense (DOD) secured Iraqi conventional munitions storage sites during and after major combat operations. This testimony addresses (1) the security provided by U.S. forces over Iraqi conventional munitions storage sites and (2) DOD actions to mitigate risks associated with an adversary's conventional munitions storage sites for future operations on the basis of OIF lessons learned. To address these objectives, GAO reviewed OIF war plans, joint doctrine and policy, intelligence reports, and interviewed senior-level DOD officials."

Testimony issued by the Government Accountability Office with an abstract that begins "The Joint Strike Fighter (JSF) is the linchpin of future Department of Defense (DOD) tactical aircraft modernization efforts because of the sheer size of the program and its envisioned role as the replacement for hundreds of aircraft that perform a wide variety of missions in the Air Force, Navy, and Marine Corps. DOD implemented the JSF alternate engine development program in 1996 to provide competition between two engine manufacturers in an effort to achieve cost savings, improve performance, and gain other benefits. This testimony focuses on GAO's cost analysis performed in response to Section 211 of the John Warner National Defense Authorization Act for Fiscal Year 2007. We examined the following areas: (1) sole-source and competitive scenarios for development, production, and sustainment of the JSF engine, (2) results of past engine programs and their related strategies, and (3) impact on the industrial base in the event of the complete cancellation of the JSF alternate engine program. DOD did not provide comments on our findings."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed its recent reports on the coordination of federal nonmedical research and development programs that address chemical and biological threats, focusing on: (1) the similarities among nonmedical research and development programs; and (2) how coordination mechanisms may ineffectively address potential duplication, research gaps, and opportunities for collaboration."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the House Committees' use of the Government Performance and Results Act (GPRA) of 1993 to inform their decisionmaking and oversight, focusing on: (1) an overview of the implementation of the GPRA across the executive branch and why the government is at a critical stage in GPRA's implementation; (2) how the House has used GPRA to improve programmatic oversight and decisionmaking and to conduct oversight over selected agencies' efforts to implement the Act; and (3) ways that GPRA can be used to address some of the critical program and management issues confronting the federal government."

Testimony issued by the Government Accountability Office with an abstract that begins "In November 2005, the President issued the National Strategy for Victory in Iraq. According to the strategy, victory will be achieved when Iraq is peaceful, united, stable, secure, well integrated into the international community, and a full partner in the global war on terror. To help Iraq achieve this, the U.S. is, among other efforts, helping strengthen the capabilities of the Iraq Ministries of Defense and Interior (police forces) so they can assume greater responsibility for the country's security. The United States has provided about $15.4 billion to develop Iraqi security forces and institutions. In this testimony, GAO discusses preliminary observations on (1) U.S. and Iraqi funding to develop and sustain the Iraqi security forces, and (2) key challenges the United States and Iraq face in improving the security ministries' operations and management. This statement is based on prior GAO reports, recent fieldwork in Iraq and Department of Defense, U.S. Treasury and Embassy budget documents. GAO added information to this statement in response to comments from Multinational Security Transition Command-Iraq. We completed the work in accordance with generally accepted government auditing standards."

Testimony issued by the General Accounting Office with an abstract that begins "Federal, state, and local governments share responsibility for terrorist attacks. However, local government, including police and fire departments, emergency medical personnel, and public health agencies, is typically the first responder to an incident. The federal government historically has provided leadership, training, and funding assistance. In the aftermath of September 11, for instance, one-quarter of the $40 billion Emergency Response Fund was earmarked for homeland security, including enhancing state and local government preparedness. Because the national security threat is diffuse and the challenge is highly intergovernmental, national policymakers must formulate strategies with a firm understanding of the interests, capacity, and challenges facing those governments. The development of a national strategy will improve national preparedness and enhance partnerships between federal, state, and local governments. The creation of the Office of Homeland Security is an important and potentially significant first step. The Office of Homeland Security's strategic plan should (1) define and clarify the appropriate roles and responsibilities of federal, state, and local entities; (2) establish goals and performance measures to guide the nation's preparedness efforts; and (3) carefully choose the most appropriate tools of government to implement the national strategy …

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed Internet securities fraud and regulatory efforts to combat this growing problem, focusing on: (1) information about the incidence and types of securities frauds perpetrated over the Internet; (2) the Securities and Exchange Commission's (SEC) initiatives to combat Internet securities fraud; (3) information on the penalties that have been imposed on individuals found to have committed Internet securities frauds; (4) information from state securities regulators about state efforts to control Internet securities fraud; and (5) potential challenges facing SEC and state regulatory initiatives in combating securities fraud over the Internet."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses GAO's views on H.R. 723, a bill that would modify the Atomic Energy Act of 1954 by changing how the Department of Energy (DOE) treats nonprofit contractors who violate DOE's nuclear safety requirements. Currently, nonprofit contractors are exempted from paying civil penalties that DOE assesses under the act. H.R. 723 would remove that exemption. GAO supports eliminating the exemption because the primary reason for instituting it no longer exists. The exemption was enacted in 1988 at the same time the civil monetary penalty was established. The purpose of the exemption was to ensure that the nonprofit contractors operating DOE laboratories who were being reimbursed only for their costs, would not have their assets at risk for violating nuclear safety requirements. However, virtually all of DOE's nonprofit contractors have an opportunity to earn a fee in addition to payments for allowable costs. This fee could be used to pay the civil monetary penalties. GAO found that DOE's nuclear safety enforcement program appears to be a useful and important tool for ensuring safe nuclear practices."

Testimony issued by the General Accounting Office with an abstract that begins "Much is at stake when it comes to Medicare reform--not only the program's future but also the nation's fiscal flexibility to pursue other important national goals and programs in the future. A comprehensive effort to reform Medicare and put it on a sustainable path would help fulfill this generation's stewardship responsibility to succeeding generations. It would also help to preserve some capacity for future generations to make their own choices for what role they want the federal government to play. Updating Medicare's benefit package may be a necessary part of any realistic reform program. Such changes, however, need to be considered in the context of Medicare's long-term fiscal outlook and the need to make changes that will sustain the program over the long-term. Specifically, adding prescription drug coverage to the Medicare program would have a substantial impact on program costs. At the same time, many believe it is needed to guarantee the financial well-being and health of many beneficiaries. The challenge will be to design and implement drug coverage that will minimize the financial implications for Medicare while maximizing the positive effect of such coverage on Medicare beneficiaries. …

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed issues related to a potential Medicare outpatient prescription drug benefit, focusing on: (1) the factors contributing to the rise in prescription drug spending and the impact of the rise in spending on Medicare beneficiaries; (2) the methods private insurers have developed to manage these rising costs; and (3) whether and how Medicare can adapt these methods to control spending, should an outpatient prescription drug benefit be added to Medicare."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed its views on three bills designed to improve worker and nuclear facility safety and health as well as to enhance security for the Department of Energy (DOE)."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the human capital challenges facing the National Aeronautics and Space Administration's (NASA) space shuttle program, focusing on: (1) the results of studies on the impact of workforce reductions; (2) NASA's actions following these workforce assessments; (3) challenges NASA faces in the anticipated heavy workload imposed by the International Space Station; and (4) a structured approach NASA can take to analyze human capital challenges."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the challenges federal agencies face in producing credible performance information, focusing on: (1) a governmentwide perspective on the credibility of agencies' performance information based on GAO's assessment of agencies' performance plans; (2) the challenges agencies face in producing credible performance data; and (3) how agencies can use their performance reports to address data credibility issues."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the effectiveness of complaint and enforcement practices to protect nursing home residents, and to ensure that homes participating in Medicare and Medicaid comply with federal standards, focusing on the: (1) effectiveness of states' complaint practices in protecting residents; (2) Health Care Financing Administration's (HCFA) role in establishing standards and conducting oversight of states' complaint practices and in using information about the results of complaint investigations to ensure compliance with nursing home standards; and (3) assessment of HCFA's use of sanction authority for homes that failed to maintain compliance with these standards."

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Jim Mattox, regarding a legal question submitted for clarification: Authority to set the salaries of the Orange County Child Support Office (RQ-1892)