A letter report issued by the General Accounting Office with an abstract that begins "Because of concerns about the long-term budgetary implications associated with the environmental cleanup of the Department of Defense (DOD) training ranges, GAO examined (1) the potential magnitude of the cost to clean up these ranges in compliance with applicable laws and regulations, (2) the scope and reliability of DOD's training range inventory, and (3) the methodologies used to develop cost estimates. GAO found that DOD lacks complete and accurate data with which to estimate training range cleanup costs. DOD has not done a complete inventory of its ranges to fully identify the types and extent of unexploded ordnance present and the associated contamination. Recently, DOD began to compile training range data, but these initial efforts have been delayed because DOD did not issue formal guidance to the services for collecting the information until October 2000. Because DOD has not completed an inventory of its ranges, the services have used varying methods to estimate the size and condition of the ranges necessary to estimate the cost of cleanup for financial statement purposes. As a result, environmental liability costs are not consistently calculated and reported across the services."

A letter report issued by the General Accounting Office with an abstract that begins "Instructor shortages are affecting the quality and quantity of Army truck driver training. Fort Leonard Wood, which trains about 90 percent of truck drivers, is especially affected by the instructor shortage. The result is that student drivers are not fully trained in all aspects of the instruction program when they graduate. If formal schools had enough instructors, they would presumably be able to teach the entire instruction program. The student imbalance between the schools at Fort Leonard Wood and Fort Bliss creates an ineffective use of resources. If the annual student load were more equally distributed between the two schools, student graduates from Fort Leonard Wood might receive more complete training. The formal schools are not adhering to the instruction program, which calls for some training with trucks carrying cargo. Furthermore, no training is provided on how to pull equipment. Similarly, students are not being trained to drive under different weather and surface conditions. Because annual check rides and sustainment are not always being performed, unsafe driving habits may go undetected. Although performing and recording check rides and sustainment may be time-consuming, these procedures can save …

Testimony issued by the Government Accountability Office with an abstract that begins "Since 1998, the Federal Communications Commission's (FCC) E-rate program has committed more than $13 billion to help schools and libraries acquire Internet and telecommunications services. As steward of the program, FCC must ensure that participants use E-rate funds appropriately and that there is managerial and financial accountability surrounding the funds. This testimony is based on GAO's February 2005 report GAO-05-151, which reviewed (1) the effect of the current structure of the E-rate program on FCC's management of the program, including the applicability of the Antideficiency Act, (2) FCC's development and use of E-rate performance goals and measures, and (3) the effectiveness of FCC's program oversight mechanisms."

A letter report issued by the General Accounting Office with an abstract that begins "Chemical testing kits from World War II containing diluted mustard gas and other chemicals have been discovered on Guam. The Department of Defense (DOD) is responsible for identifying and cleaning up contaminated military sites throughout the United States and its territories. In the mid-1990s, DOD scaled back its identification efforts nationally and focused its attention on Guam. It now relies on referrals from the Guam Environmental Protection Agency and on incidental discovery during construction and other operational activities. Stakeholders had three concerns about the Army Corps of Engineers' efforts to identify and address contamination on former defense sites. First, they were uncertain about the Corps' process for adding potentially contaminated locations to its Guam inventory. Second, some locations containing debris, such as metal and tires, were excluded even though the waste was caused by DOD and could place a financial burden on the owner to remove it. Third, stakeholders were concerned about the slow pace of funding for the program. Between fiscal years 1984 and 2000, only four percent of the total expected cost of cleaning up these locations had been funded in Guam, compared with …

Testimony issued by the General Accounting Office with an abstract that begins "In the aftermath of the September 11 terrorist attacks, the Administration took several steps to strengthen homeland security, including the creation of an Office of Homeland Security (OHS). The success of a homeland security strategy requires all levels of government and the private sector to communicate and cooperate with one another. The federal government must formulate realistic budget and resource plans to support the implementation of an efficient and effective homeland security program. A fundamental review of existing programs and operations can create the necessary fiscal flexibility by weeding out out-dated, poorly targeted, or inefficient programs. Although Congress called upon GAO to evaluate the effectiveness of OHS programs, GAO has experienced difficulty in gaining access to this information."

Testimony issued by the General Accounting Office with an abstract that begins "The General Services Administration's (GSA) Federal Supply Service (FSS) and Federal Technology Service (FTS) help agencies to purchase telephone and computer systems, motor vehicles, travel, and everyday supplies valued at more than $30 billion annually. FSS and FTS take different approaches to filling agency customers' requirements but, in the information technology area, they provide similar goods and services and deal with many of the same vendors. Although overlapping programs with similar services would appear to create the potential for inefficiencies, GSA has little hard data with which to assess the situation. GSA has begun to provide more useful information on the performance of FSS and FTS and to identify more efficient operations. If successful, these initiatives also may provide a road map for assessing the performance of other interagency purchasing programs."

Testimony issued by the General Accounting Office with an abstract that begins "Over the next 5 years, DOD's overall investments are expected to average $150 billion a year to modernize and transition our forces. In addition, DOD must modernize its forces amid competing demands for federal funds, such as health care and homeland security. Therefore, it is critical that DOD manage its acquisitions in the most cost efficient and effective manner possible. DOD's newest acquisition policy emphasizes the use of evolutionary, knowledge-based concepts that have proven to produce more effective and efficient weapon systems outcomes. However, most DOD programs currently do not employ these practices and, as a result, experience cost increases, schedule delays, and poor product quality and reliability. This testimony compares the best practices for developing new products with the experiences of the F/A-22 program."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed preschool education for children of low-income families, focusing on: (1) the federal and state commitment to preschool programs, including funding and collaborative efforts; and (2) what is known about the effectiveness of federal preschool programs."

Testimony issued by the General Accounting Office with an abstract that begins "Since the advent of the all-volunteer Army in 1973, the number of servicemembers with spouses and children has grown significantly. Although the Department of Defense (DOD) has responded positively to this change, GAO believes that some current family benefits could be strengthened. For example, despite improvements to the quality of military child care centers, DOD needs to further expand child care capacity. Moreover, DOD faces challenges in increasing awareness and use of these benefits. GAO compared the military's benefits with those of the private sector, including retirement pay, health care, life insurance, and paid time-off, and found no significant gaps in the benefits offered to active duty servicemen and women. In fact, some military benefits exceed those offered by the private sector."

Testimony issued by the General Accounting Office with an abstract that begins "The Environmental Protection Agency (EPA) conducts an infrastructure needs assessment every four years to estimate the future capital investment needs of local drinking water systems. In its most recent survey, EPA estimated that nearly $151 billion will be needed during the next 20 years to repair, replace, and upgrade the nation's 55,000 community water systems. The needs assessment survey serves as the basis for EPA's grants to the states under the drinking water revolving fund program. To ensure that it collected valid data to estimate drinking water infrastructure needs EPA conducted site visits to selected systems and had states review supporting documentation. However, EPA cannot tell how closely the estimates reflect actual state-by-state needs because it did not calculate the precision of estimates. GAO found that 31 out of 50 states surveyed established revolving loan funds programs to assist disadvantaged communities. In fiscal years 1991 through 2000, nine federal agencies made available about $44 billion in grants, loans, and loan guarantees for drinking water and wastewater capital improvements."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the implementation of the Paperwork Reduction Act of 1995 and information collection authorizations from the Office of Management and Budget (OMB) that either expired or were otherwise inconsistent with the act. GAO found that federal paperwork rose by 290 million burden hours during fiscal year 2001--the largest one-year increase since the act was amended and recodified in 1995. This occurred largely because the Internal Revenue Service (IRS) increased its paperwork estimate by about 250 million burden hours during the year. Most of the paperwork increase at IRS resulted from changes made by the agency--not because of new statutes. Federal agencies providing information to OMB identified more than 400 violations of the act during fiscal year 2001. Some of these violations have been going on for years, and they collectively represent substantial opportunity costs."

Testimony issued by the General Accounting Office with an abstract that begins "Estimating the extent of abusive tax schemes used by individual taxpayers is difficult because they are often hidden. Nevertheless, the Internal Revenue Service (IRS) believes that the number and dollar consequences of these schemes has grown recently. IRS estimates that 740,000 taxpayers used abusive schemes in tax year 2000. IRS caught $5 billion in improper tax avoidance or tax credit and refund claims, but estimates that another $20 to $40 billion went undetected. Recent developments suggest that the number of individuals using an abusive tax scheme involving offshore accounts may be greater than estimated and potential lost revenues may be higher than estimated. Because no one individual or office could provide an agencywide perspective on IRS's strategy, goals, objectives, performance measures, or program results, it is difficult to provide a clear picture of IRS's efforts to address abusive tax schemes. IRS has created new offices, reemphasized and reorganized earlier efforts, and plans to assign at least 200 additional staff to its efforts. Limited data suggest that IRS's enhanced efforts have helped to successfully convict those promoting and taking advantage of abusive schemes, publicize these results, and uncover previously …

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the results of its work on the General Services Administration's (GSA) Repairs and Alterations Program, focusing on: (1) the extent of repairs and alterations that have been identified at government-owned buildings managed by GSA; (2) factors that impede GSA's ability to satisfy its repair and alteration requirements; and (3) GSA's efforts to improve its management of repairs and alterations."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed information the public should have about the Social Security program and the role that the individualized Social Security Statement plays in providing that information, focusing on: (1) basic information about program benefits; (2) the current and projected financial status of the Social Security program; and (3) proposed changes to the program."

Testimony issued by the General Accounting Office with an abstract that begins "The Paperwork Reduction Act requires federal agencies to minimize the paperwork burden they impose on the public. The act also requires agencies to obtain approval from the Office of Management and Budget (OMB) before collecting covered information. GAO examined changes during the past fiscal year in federal agencies' paperwork burden estimates and their causes, focusing on the Internal Revenue Service (IRS). GAO also examined changes in the number of violations of the Paperwork Reduction Act."

A letter report issued by the General Accounting Office with an abstract that begins "Taxpayers rated the Internal Revenue Service's (IRS) ability to provide clear and easy-to-use forms and instructions among the lowest of 27 indicators of service in 1993. Due to continuing concerns about unclear forms and instructions, GAO was asked to determine (1) whether and how often IRS tests the clarity of new and revised individual income tax forms and instructions; (2) the benefits, if any, of testing forms and instructions for clarity prior to their use; and (3) whether any factors limit IRS's ability to do more tests and if so, how they can be addressed."

A letter report issued by the General Accounting Office with an abstract that begins "Successful strategic human capital management requires the integration of human capital approaches with strategies for accomplishing organizational missions and program goals. Such integration allows the agency to ensure that its core processes efficiently and effectively support mission-related outcomes. Based on the recommendations of various human capital experts, GAO identified six executive branch agencies that had taken key actions to integrate their human capital approaches with their strategic planning and decision making. The agencies were the Federal Emergency Management Agency, the General Services Administration, the Internal Revenue Service, the Social Security Administration, the U.S. Coast Guard, and the U.S. Geological Survey. These key actions may prove helpful to other agencies as they seek to ensure that their human capital approaches are aligned with their program goals."

This report provides an overview of federal budget issues, focusing on recent fiscal policy changes. It discusses the major policy proposals contained in the President's FY2015 budget and the House and Senate budget resolutions and also addresses major short- and long-term fiscal challenges.

A letter report issued by the Government Accountability Office with an abstract that begins "Successful SIG implementation posed a number of challenges. Specifically, state and district officials were challenged to build staff capacity and commitment for reform, facing difficulties such as recruiting and retaining strong staff members. In addition, the SIG requirements to develop teacher evaluations and increase student learning time were difficult to implement quickly and effectively because they required extensive planning and coordination. Furthermore, states sometimes had limited evidence about the performance of SIG schools when making grant renewal decisions. For example, although Education’s guidance identifies meeting annual student achievement goals as a key criterion for making renewal decisions, some states did not receive student achievement data by the time decisions had to be made. States also made decisions through qualitative assessments of schools’ implementation efforts, but such determinations were not always based on extensive interaction with schools or systematic monitoring. Education did not provide written guidance to states about making evidence-based grant renewal decisions after they encountered these challenges."

A letter report issued by the Government Accountability Office with an abstract that begins "In light of the pressing need for rental housing affordable to low-income households and concerns that the Department of Housing and Urban Development (HUD) may not be committed to maintaining its Section 8 project-based housing stock--a key source of such housing--Congress directed GAO to assess HUD's efforts to preserve its project-based housing and recommend ways to improve these efforts. This report discusses (1) patterns in the volume and characteristics of HUD's Section 8 project-based properties; (2) tools and incentives that are available to encourage property owners to stay in the program; and (3) the views of property owners, managers, and industry representatives on HUD's preservation efforts. To address these issues, GAO analyzed HUD data, reviewed pertinent legislation and regulations, and interviewed HUD officials and industry representatives."

This report presents policy and oversight issues for Congress arising from maritime territorial disputes involving China in the South China Sea (SCS), East China Sea (ECS), and an additional dispute over whether China has a right under international law to regulate U.S. and other foreign military activities in its maritime Exclusive Economic Zone (EEZ).

This report looks at how Article V of the Constitution allows Congress to propose amendments -- specifically the process of organizing an Article V Convention, a method that has never been used and which is only briefly outlined in the Constitution.

Patent for an adjustable window scaffold. Illustrations included.

Patent for "new and useful articulating plate" (lines 5-6), including illustration and instructions.