Guidance issued by the General Accounting Office with an abstract that begins "The U.S. General Accounting Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."

Correspondence issued by the Government Accountability Office with an abstract that begins "Although the October 2012 and the August 2013 versions of the U.S. Civil-Military Strategic Framework for Afghanistan have similarities, the two versions differ in several aspects. These differences reflect, among other things, the U.S. government's heightened emphasis on the transition, through the end of 2014, of security responsibility for Afghanistan to Afghan security institutions and the Afghan National Security Forces as well as the transition in U.S. policy toward a more traditional diplomatic and development model. Both versions of the framework address four categories of U.S. efforts in support of U.S. national goals in Afghanistan, with security, the first category, as the foundation for the other three categories, or "pillars"--governance, rule of law, and socioeconomic development. Both versions also address the same crosscutting issues. Differences between the two versions include the following:"

Guidance issued by the General Accounting Office with an abstract that begins "GAO published a checklist to assist: (1) agencies in implementing and monitoring their direct loan systems; and (2) management and auditors in reviewing their direct loan systems to determine if they are in substantial compliance with the Federal Financial Management Improvement Act."

Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. federal government has played an ever-increasing role in providing benefits to individuals injured as a result of exposure to harmful substances. Over the years, it has established several key compensation programs, including the Black Lung Program, the Vaccine Injury Compensation Program (VICP), the Radiation Exposure Compensation Program (RECP), and the Energy Employees Occupational Illness Compensation Program (EEOICP), which GAO has reviewed in prior work. Most recently, the Congress introduced legislation to expand the benefits provided by the September 11th Victim Compensation Fund of 2001. As these changes are considered, observations about other federal compensation programs may be useful. In that context, GAO's testimony today will focus on four federal compensation programs, including (1) the structure of the programs; (2) the cost of the programs through fiscal year 2004, including initial cost estimates and the actual costs of benefits paid, and administrative costs; and (3) the number of claims filed and factors that affect the length of time it takes to finalize claims and compensate eligible claimants. To address these issues, GAO relied on its 2005 report on four federal compensation programs. As part of that work, …

Other written product issued by the General Accounting Office with an abstract that begins "GAO presented the United States government's 1999 financial report. The report includes: (1) audited financial statements that cover the executive, legislative, and judicial branches; and (2) GAO's audit of the financial report."

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institution (INTOSAI) includes articles concerning: (1) auditing in the South Pacific; (2) new training infrastructure in the Asian Organization of Supreme Audit Institutions; (3) national responsibilities and international activities of selected Supreme Audit Institutions; (4) the office of the Auditor General of Mexico; (5) reports in print; and (6) activities within INTOSAI."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is simultaneously implementing a number of force realignments that contribute to personnel growth at military installations throughout the United States. DOD plans to execute over 800 actions from the 2005 Base Realignment and Closure (BRAC) round, which entail relocating over 123,000 personnel. Concurrent with its BRAC 2005 actions, DOD is also implementing or planning to implement other extensive worldwide transformation initiatives, which include relocating about 50,000 soldiers primarily from Europe and Korea to the United States; transforming the Army's force structure from an organization based on divisions to more rapidly deployable, brigade-based units (known as Army modularity); and increasing its active duty end strength by 92,000, all of which will affect DOD's facilities infrastructure. These force realignments will result in dramatic growth at some DOD installations across the United States. Based on data provided by the services, the DOD Office of Economic Adjustment (OEA) had identified, as of January 2008, 20 locations where expected growth as a result of force realignments in fiscal years 2006 through 2012 will adversely affect surrounding communities. The National Defense Authorization Act for Fiscal Year 2008 mandated that …

Correspondence issued by the Government Accountability Office with an abstract that begins "On November 16, 2007, we issued our report on the U.S. Securities and Exchange Commission's (SEC) fiscal years 2007 and 2006 financial statements and on SEC's internal control as of September 30, 2007. We also reported on the results of our tests of SEC's compliance with selected provisions of laws and regulations during fiscal year 2007. The purpose of this report is to present areas of SEC's internal controls identified during our fiscal year 2007 audit that could be improved. This report contains 14 recommendations to SEC to improve these internal controls and procedures. These recommendations are in addition to those we already provided to SEC as a result of our prior audits of SEC's financial statements."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) military compensation package, which is a myriad of pays and benefits, is an important tool to attract and retain the number and quality of active duty servicemembers it needs to fulfill its mission. Compensation can be appropriate and adequate to attract and retain servicemembers when it is competitive with civilian compensation. However, comparisons between military and civilian compensation present both limitations and challenges. As we noted in 1986, exact compensation comparisons are not possible because no data exist which would allow an exact comparison of military and civilian personnel with the same levels of work experience. Also, nonmonetary considerations complicate military and civilian pay comparisons because their value cannot be quantified. Specifically, military service is unique in that the working conditions for active duty service carry the risk of death and injury during wartime and the potential for frequent, long deployments unlike most civilian jobs. The National Defense Authorization Act for Fiscal Year 2010 required that we conduct a study comparing pay and benefits provided by law to members of the Armed Forces with that of comparably situated private-sector employees to assess how …

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-01-99G, Seized Property and Forfeited Assets Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, October 2000. GAO published a functional requirements document for seized property and forfeited assets systems that will provide the capability for financial managers and others to control and account for seized property and forfeited assets."

A statement of record issued by the General Accounting Office with an abstract that begins "Floods have been, and continue to be, the most destructive natural hazard in terms of economic loss to the nation. The National Flood Insurance Program is a key component of the federal government's efforts to minimize the damage and financial impact of floods. The program identifies flood-prone areas of the country, makes flood insurance available in the nearly 20,000 communities that participate in the program, and encourages flood-plain management efforts. Since its inception in 1969, the National Flood Insurance has provided $12 billion in insurance claims to owners of flood-damaged properties, and its building standards are estimated to save $1 billion annually. The program has been managed by the Federal Emergency Management Agency, but along with other activities of the agency, it was recently placed into the Department of Homeland Security. GAO has issued a number of reports on the flood insurance program and was asked to discuss the current challenges to the widespread success of the program."

Correspondence issued by the Government Accountability Office with an abstract that begins "In summary, DOD's Office of the Secretary of Defense directed the Navy to cancel its competitive solicitation for 21 civilian Mi-17s because Russian authorities told DOD in late 2010 that, in accordance with Russian law, they would sell the helicopters only through Rosoboronexport since they were intended for military end use. Specifically, in response to letters written by the U.S. Ambassador to Russia, the Russian Ministry of Foreign Affairs confirmed to DOD that it considered the Mi-17s to be military because they were for use by the Afghan Air Force, and therefore could be sold only through Rosoboronexport, the sole entity responsible for Russian military exports."

Correspondence issued by the Government Accountability Office with an abstract that begins "With health care spending increasing in the United States, you enacted legislation effective in 2004 establishing tax advantaged health savings accounts (HSA) to be coupled with high-deductible health insurance plans. HSA-eligible high-deductible health plans typically have lower premiums than traditional health plans and HSAs allow account holders to accumulate tax-free savings to pay for medical expenses. The novel structure of HSA-eligible plans coupled with HSAs has raised questions about who selects them and how they use the accounts. Proponents contend that the low premiums of HSA-eligible plans and the tax-free savings potential of HSAs appeal to many consumers, while the high deductibles encourage them to be more astute health care consumers. However, some critics are concerned that HSA-eligible plans may attract enrollees who seek lower premiums but lack the resources to contribute to an HSA, and wealthy enrollees who may seek to use the HSA primarily to accumulate tax-advantaged savings rather than pay for medical expenses. In a 2006 report, GAO described individuals' early experiences with HSA-eligible plans and HSAs and certain characteristics of HSA account holders. You asked us to update certain information from that report with …

Guidance issued by the Government Accountability Office with an abstract that begins "This document provides guidance to auditors and audit organizations in implementing the continuing professional education requirements prescribed by the 2003 revision of Government Auditing Standards."

A staff study issued by the General Accounting Office with an abstract that begins "GAO presented a compendium of fiscal year (FY) 2001 budget accounts to give users a convenient way to: (1) sort through the federal government's fiscal structure; and (2) determine the level of used, estimated, or requested budgetary resources for individual accounts."

A staff study issued by the General Accounting Office with an abstract that begins "GAO presented a compendium of fiscal year (FY) 2000 budget accounts to give users a convenient way to: (1) sort through the fiscal structure of the federal government; and (2) determine the level of budgetary resources--used, estimated, or requested by fiscal year--for individual accounts."

Correspondence issued by the Government Accountability Office with an abstract that begins "Military physicians and other health care professionals are needed to support operational forces during war or other military conflicts and to maintain the well-being of the forces during nonoperational periods. These professionals also provide health care services to military retirees and dependents. The Department of Defense (DOD) acquires its health care professionals primarily through two programs--the Armed Forces Health Professions Scholarship Program and the Financial Assistance Program--with which it recruits and trains military health care providers who fill medical specialty positions. These programs offer participants reimbursement for tuition, books, fees, other education expenses, and a stipend, which is a fixed amount of money given to the participants on a monthly basis, in return for an active duty service obligation. Recruiting and retaining highly qualified health care professionals, however, is becoming more challenging for each of the military services. The added stresses of repeated deployments and the general perceptions of war, along with the potential for health care providers to earn significantly more money outside of DOD, have caused some professionals to choose to separate themselves from military service, even after DOD has paid for all or part of …

Guidance issued by the General Accounting Office with an abstract that begins "This publication is superseded by GAO-10-846G, Organizational Transformation: A Framework for Assessing and Improving Enterprise Architecture Management (Version 2.0), August 2010. Effective use of enterprise architectures is a recognized hallmark of successful public and private organizations. For over a decade, GAO has promoted the use of architectures, recognizing them as a crucial means to a challenging goal: agency operational structures that are optimally defined, in both business and technological environments. The alternative, as GAO's work has shown, is perpetuation of the kinds of operational environments that saddle most agencies today, in which lack of integration among business operations and supporting information technology (IT) resources leads to inefficiencies and duplication. Why are enterprise architectures so important? Metaphorically, an enterprise architecture is to an organization's operations and systems as a set of blue prints is to a building. That is, building blueprints provide those who own, construct, and maintain the building with a clear and understandable picture of the building's uses, features, functions, and supporting systems, including relevant building standards. Further, the building blueprints capture the relationships among building components and govern the construction process. Enterprise architectures provide to people …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the free admission policy of the National Gallery of Art and its contract for the distribution of tickets for major exhibitions held at the Gallery."

Guidance issued by the General Accounting Office with an abstract that begins "In July 2001, the U.S. General Accounting Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) issued the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for financial audits conducted by the Inspector General community, GAO, and their contractors. The FAM is a key part in enhancing accountability over taxpayer-provided resources. GAO and the PCIE are committed to keeping the FAM current and intend to prepare updates as needed. With this goal in mind, a GAO/PCIE task force prepared this update to volume II of the FAM, which provides tools to assist the auditor in complying with audit standards ."

Other written product issued by the General Accounting Office with an abstract that begins "This French-language edition of the journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) changes in international auditing personnel; (2) audit planning; (3) implementing guidelines for INTOSAI auditing standards; (4) recognizing fraud indicators; (5) the Royal Audit Authority of Bhutan; (6) reports in print on auditing; and (7) activities inside INTOSAI."

Testimony issued by the General Accounting Office with an abstract that begins "There is widespread agreement that the basic approach to federal pay is broken and that it needs to be more market- and performance-based. Doing so will be essential if the federal government is to maximize its performance and assure accountability for the benefit of the American people. While there will be debate and disagreement about the merits of individual reform proposals, all should be able to agree that a performance management system with adequate safeguards, including reasonable transparency and appropriate accountability mechanisms in place, must serve as the fundamental underpinning of any fair, effective, and appropriate pay reform. At the request of the Subcommittee on Civil Service and Agency Organization, House Committee on Government Reform, GAO discussed the key practices for effective performance management that federal agencies should consider as they develop and implement performance management systems as part of any pay reform."

Testimony issued by the General Accounting Office with an abstract that begins "Since the Government Performance and Results Act (GPRA) was enacted in 1993, federal agencies increasingly have been expected to link strategic plans and budget structures with program results. The current administration has taken several steps to strengthen and further the performance-resource linkage by making budget and performance integration one of its five management initiatives included in the President's Management Agenda. GAO has reported and testified numerous times on agencies' progress in making clearer connections between resources and results and how this information can inform budget deliberations. The administration's use of the Program Assessment Rating Tool (PART) for the fiscal year 2004 President's budget and further efforts in fiscal year 2005 to make these connections more explicit, have prompted our examination of what can and cannot be expected from performance budgeting."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the potential viability of high speed rail in the United States. Federal and other decision makers have had a renewed interest in how high speed rail might fit into the national transportation system and address increasing mobility constraints on highways and at airports due to congestion. This testimony is based on our report issued March 19, 2009, entitled High Speed Passenger Rail: Future Development Will Depend on Addressing Financial and Other Challenges and Establishing a Clear Federal Role. In preparing the report, we reviewed federal legislation; interviewed federal, state, local, and private sector officials, as well as U.S. project sponsors; and reviewed high speed rail development in France, Japan, and Spain. More detailed information on our scope and methodology appears in the March 19, 2009, report. We conducted our work in accordance with generally accepted government auditing standards. This statement focuses on (1) the factors affecting the economic viability of high speed rail projects, including difficulties in determining the economic viability of proposed projects; (2) the challenges in developing and financing high speed rail systems; and (3) the federal role in the potential development of …