Testimony issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) tax filing season performance is a key indicator of how well IRS serves taxpayers. This year's filing season was expected to be risky because of tax system changes, including the telephone excise tax refund (TETR) which can be requested by all individuals and entities that paid the excise tax. GAO was asked to describe IRS's service to taxpayers so far this filing season (including the impact of this year's tax systems changes). GAO was also asked to provide updates of previous assessments of the performance of paid tax preparers, IRS's efforts to modernize its information systems, and what IRS is doing to better measure taxpayer compliance. GAO compared IRS's filing season performance to prior years' and goals and based analyses of paid preparers, information systems, and compliance research efforts on recent reports."

A letter report issued by the Government Accountability Office with an abstract that begins "A rigorous testing and evaluation program is a critical component of the census planning process because it helps the U.S. Census Bureau (Bureau) assess activities that show promise for a more cost-effective head count. The Bureau conducted a field test in 2004, and we were asked to (1) assess the soundness of the test design and the extent to which the Bureau implemented it consistent with its plans, (2) review the quality of the Bureau's information technology (IT) security practices, and (3) identify initial lessons learned from conducting the test and their implications for future tests and the 2010 Census."

A letter report issued by the Government Accountability Office with an abstract that begins "Abusive tax avoidance transactions (ATAT) range from frivolous tax schemes to highly technical and abusive tax shelters marketed to taxpayers by promoters selling tax advice. ATATs threaten the U.S. tax system's integrity if honest taxpayers believe that others do not pay their fair share of taxes. GAO was asked to (1) describe what is known about trends in ATAT usage; (2) describe results of IRS's ATAT enforcement efforts; and (3) evaluate IRS's implementation of the ATAT provisions in the American Jobs Creation Act of 2004. Using criteria from the act, GAO analyzed statistics and other documents on trends and results and interviewed IRS and other tax experts."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the GAO report on accountability for small arms and light weapons that the United States has obtained and provided or intends to provide to the Afghan National Security Forces (ANSF)--the Afghan National Army and the Afghan National Police. Given the unstable security conditions in Afghanistan, the risk of loss and theft of these weapons is significant, which makes this hearing particularly timely. This testimony today focuses on (1) the types and quantities of weapons the Department of Defense (Defense) has obtained for ANSF, (2) whether Defense can account for the weapons it obtained for ANSF, and (3) the extent to which ANSF can properly safeguard and account for its weapons and other sensitive equipment."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Agriculture's (USDA) Agricultural Research Service (ARS) and the National Institute of Food and Agriculture (NIFA) generally focus on many of the same broad topics and rely on agency safeguards, as well as on the scientific community's professional norms, to prevent inadvertent duplication of research projects within and between the agencies. Shortcomings with certain agency safeguards, however, may increase the potential risk of project duplication within or between the two agencies. ARS and NIFA built in their own safeguards to help prevent project duplication, such as (1) panels of independent external scientists who review proposed projects and (2) agency requirements for staff to ensure that proposed work is relevant, including checking the Current Research Information System (CRIS)--USDA's primary system containing project-level information on its ongoing and completed research projects--for potentially duplicative research projects in both agencies. The agencies also rely on professional norms to safeguard against duplication, such as the peer review process used by scientific journals to limit the publication of unnecessarily duplicative research. Indeed, agency officials and stakeholders could not provide recent examples of duplication within or between the two agencies, and …

A letter report issued by the General Accounting Office with an abstract that begins "Although fossil fuels--coal, natural gas, and oil--account for more than two thirds of the nation's electricity, generating units that burn these fuels are major sources of airborne emissions that pose health and environmental risks. To limit emissions and protect air quality, the Environmental Protection Agency regulates emissions of sulfur dioxide and nitrogen oxides from a variety of sources including electricity generating units that burn fossil fuels, other industrial sources, and automobiles. Older electricity generating units--those that began operating before 1972--emit 59 percent of the sulfur dioxide, 47 percent of the nitrogen oxides, and 42 percent of all electricity produced by fossil-fuel units. Units that began operating in or after 1972 are responsible for the remainder of the emissions and electricity production. For equal quantities of electricity generated, older units, in the aggregate, emitted twice as much sulfur dioxide and 25 percent more nitrogen oxides than newer units which must meet the new source standards for these substances. Older and newer units emitted about the same amount of carbon dioxide for equal quantities of electricity generated. Of the older units, those in the Mid-Atlantic, Midwest, and Southeast …

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the National Academy of Sciences March 1998 report on the Environmental Protection Agency's (EPA) plans to monitor particulate matter smaller than 2.5 microns (PM2.5), focusing on: (1) EPA's actions in response to the Academy's concerns with the planned PM2.5 monitoring program; and (2) the challenges that state and local agencies face in establishing and operating the PM2.5 monitoring program, as well as EPA's response to these challenges."

A letter report issued by the Government Accountability Office with an abstract that begins "Power plants emit pollutants that have been linked to various negative health effects. In 2003, two new power plants, owned by Sempra Energy and Intergen, began operations 3 miles south of the U.S.-Mexico border near Imperial County, California. The county does not meet some federal and state air quality standards and may be further impacted by the emissions from these plants. Although these plants export most of the electricity they produce to the United States, they are not currently required to meet any U.S. or California emissions standards. GAO was asked to determine (1) how emissions from the two plants compare with emissions from recently permitted plants in California and emissions from sources in Imperial County, and what emissions standards they would be subject to if they were located in Imperial County; (2) the health impacts of emissions from the plants on Imperial County residents; and (3) options available to U.S. policymakers to ensure that emissions from these plants do not adversely affect the health of Imperial County residents. In commenting on a draft of this report, DOE disagreed with our characterization of the limitations of …

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Aviation Administration's (FAA) multibillion-dollar effort to modernize the nation's air traffic control (ATC) system has resulted in cost, schedule, and performance shortfalls for over two decades and has been on GAO's list of high-risk federal programs since 1995. According to FAA, performance shortfalls were due, in part, to restrictions imposed by federal acquisition and personnel regulations. In response, Congress granted FAA exemptions in 1995 and directed it to develop a new acquisition management system. In this report, GAO compared FAA's AMS with (1) the FAR and (2) commercial best practices for major acquisitions, and (3) examined FAA's implementation of AMS and its progress in resolving problems with major acquisitions."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the changes in airfares and service quality since deregulation, focusing on the: (1) changes in airfares and service quality at airports serving Charleston and other communities in South Carolina; and (2) differences in airfares charged to business and leisure passengers travelling to and from Charleston."

A letter report issued by the Government Accountability Office with an abstract that begins "The number of people in the United States exposed to significant airport noise has steadily declined from roughly 7 million people in 1975 to about 309,000 today. This change reflects large decreases in the size of areas that are exposed to significant airport noise and is primarily due to improvements in aircraft technology."

A letter report issued by the General Accounting Office with an abstract that begins "Approximately 6,600 miles of Alaska's coastline and many of the low-lying areas along the state's rivers are subject to severe flooding and erosion. Most of Alaska's Native villages are located on the coast or on riverbanks. In addition to the many federal and Alaska state agencies that respond to flooding and erosion, Congress established the Denali Commission in 1998 to, among other things, provide economic development services and to meet infrastructure needs in rural Alaska communities. Congress directed GAO to study Alaska Native villages affected by flooding and erosion and to 1) determine the extent to which these villages are affected, 2) identify federal and state flooding and erosion programs, 3) determine the current status of efforts to respond to flooding and erosion in nine villages, and 4) identify alternatives that Congress may wish to consider when providing assistance for flooding and erosion."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the results of its ongoing examination of the safety and efficacy of the anthrax vaccine, focusing on the: (1) need for a six-shot regimen and annual booster shots; (2) long- and short-term safety of the vaccine; (3) efficacy of the vaccine; (4) extent to which problems the Food and Drug Administration (FDA) found in the vaccine production facility in Michigan could compromise the safety, efficacy, and quality of the vaccine; and (5) effects of the anthrax vaccine on children, pregnant women or lactating women."

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) U.S. Customs and Border Protection's (CBP) schedules and Life-cycle Cost Estimates for the Arizona Border Surveillance Technology Plan (the Plan) reflect some, but not all, best practices. Scheduling best practices are summarized into four characteristics of reliable schedules—comprehensive, well constructed, credible, and controlled (i.e., schedules are periodically updated and progress is monitored). GAO assessed CBP's schedules as of March 2013 for the three highest-cost programs that represent 97 percent of the Plan's estimated cost. GAO found that schedules for two of the programs at least partially met each characteristic (i.e., satisfied about half of the criterion), and the schedule for the other program at least minimally met each characteristic (i.e., satisfied a small portion of the criterion), as shown in the table below. For example, the schedule for one of the Plan's programs partially met the characteristic of being credible in that CBP had performed a schedule risk analysis for the program, but the risk analysis was not based on any connection between risks and specific activities. For another program, the schedule minimally met the characteristic of being controlled in that it …

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed its assessment of the Army Corps of Engineers' draft Environmental Impact Statement (EIS) for the Lower Snake River dams, focusing on whether the Corps: (1) followed applicable procedures and guidelines in preparing the draft EIS; and (2) used a reasonable methodology to analyze and present the effects of breaching, specifically with respect to electricity costs, transportation costs, and air quality."

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2003, the Departments of Justice (Justice) and the Treasury (Treasury) have taken some steps to explore coordinating forfeiture program efforts, including sharing a website for posting notifications and pursuing a contract for seizure efforts abroad. However, limited progress has been made to consolidate the management of their assets. According to department officials, when Congress established the Treasury Forfeiture Fund in 1992, it recognized the differences in the programs' missions, which warranted creating separate programs, and this encouraged independent operational decisions that eventually created differences between the programs. There are some differences between the programs, but both departments seize similar assets such as vehicles. Nevertheless, the departments have not assessed the feasibility of consolidation, including whether such efforts would be cost-effective, and continue to duplicate efforts by separately managing and disposing of their seized and forfeited property. Specifically, Justice and Treasury maintain four separate information technology (IT) asset tracking systems, which perform similar functions to support their respective asset forfeiture program activities. In addition, both departments procure separate national contracts for the management of real property and they separately store assets seized under each program that …

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Aviation Administration (FAA) and its business lines and offices are in different stages of their implementation of Safety Management Systems (SMS). FAA finalized its agency-wide implementation plan in April 2012, and the Air Traffic Organization (ATO) has completed its SMS implementation, but other FAA SMS efforts are in the early stages. FAA business lines, such as the Aviation Safety Organization (AVS) and the Office of Airports (ARP), have SMS guidance and plans largely in place and have begun to integrate related practices into their operations, but many implementation tasks remain incomplete, and officials and experts project that full SMS implementation could take many years."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Federal Aviation Administration's (FAA) decision to allow the use of personal computer-based aviation training devices (PCATD), focusing on: (1) the process and information FAA used in deciding to approve the use of personal computer devices for 10 hours of instrument training; and (2) what is known about the training effectiveness of these devices and their long-term impact on a pilot's ability to fly safely."

Testimony issued by the General Accounting Office with an abstract that begins "Securing commercial aviation is a daunting task--with hundreds of airports and thousands of flights daily carrying millions of passengers and pieces of baggage. In an effort to strengthen the security of commercial aviation, the Transportation Security Administration (TSA) was created and charged with making numerous enhancements to aviation security, including federalizing passenger and baggage screening and screening checked baggage using explosive detection systems. To assess the progress of passenger and baggage screening operations, GAO was asked to describe TSA's efforts to (1) hire and deploy passenger and baggage screeners, (2) train the screening workforce, (3) measure screener performance in detecting threat objects, and (4) leverage and deploy screening equipment and technologies."

A letter report issued by the Government Accountability Office with an abstract that begins "The legislative framework for combating money laundering began with the Bank Secrecy Act (BSA) in 1970 and most recently expanded in 2001with the USA PATRIOT Act. The Financial Crimes Enforcement Network (FinCEN) administers BSA and relies on multiple federal and state agencies to ensure financial institution compliance. GAO was asked to (1) describe how BSA compliance and enforcement responsibilities are distributed, (2) describe how agencies other than FinCEN are implementing those responsibilities and evaluate their coordination efforts, and (3) evaluate how FinCEN is implementing its BSA responsibilities. Among other things, GAO reviewed legislation, past GAO and Treasury reports, and agreements and guidance from all relevant agencies; and interviewed agency, association, and financial institution officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The federal financial regulators have issued certain final rules for resolving large, complex financial companies under the Dodd-Frank Wall Street Reform and Consumer Protection Act’s (Dodd-Frank Act) established Orderly Liquidation Authority (OLA). Under OLA, the Federal Deposit Insurance Corporation (FDIC) could serve as receiver of a failing financial company instead of the company entering the bankruptcy process. Regulators continue to address a number of issues related to FDIC’s new authority, including how creditors will ensure that they receive no less than they would under a Chapter 7 bankruptcy liquidation; how certain assets and liabilities would be treated in a new company created by FDIC under OLA; and what role the Securities Investor Protection Corporation would play in the resolution of a broker-dealer under OLA. Regulatory officials reported that they were continuing to draft rules to clarify how OLA would be used. FDIC and the Board of Governors of the Federal Reserve (Federal Reserve) also have issued final rules requiring certain financial companies to file resolution plans or “living wills” that must detail how companies would resolve their operations through an orderly bankruptcy. Regulators told GAO that …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the average and median amount of all homestead exemptions claimed by debtors in the Northern District of Texas and the Southern District of Florida, focusing on: (1) information on debtors' use of the homestead exemption in these two districts; and (2) data on the number of personal chapter 7 bankruptcy cases closed in calendar year 1998 in the remaining five districts in Texas and Florida."

Testimony issued by the Government Accountability Office with an abstract that begins "Waterborne pathogens can contaminate water and sand at beaches and threaten human health. Under the Beaches Environmental Assessment and Coastal Health (BEACH) Act, the Environmental Protection Agency (EPA) provides grants to states to develop water quality monitoring and public notification programs. This statement summarizes the key findings of GAO's May 2007 report, Great Lakes: EPA and States Have Made Progress in Implementing the BEACH Act, but Additional Actions Could Improve Public Health Protection. In this report GAO assessed (1) the extent to which EPA has implemented the Act's provisions, (2) concerns about EPA's BEACH Act grant allocation formula, and (3) described the experiences of the Great Lakes states in developing and implementing beach monitoring and notification programs using their grant funds."

A letter report issued by the General Accounting Office with an abstract that begins "In 2002, the United States experienced one of the worst wildland fire seasons in the past 50 years--almost 7 million acres burned. These fires included the largest and costliest fire in Oregon in the past century--the Biscuit Fire. Following a lightning storm, five fires were discovered in the Siskiyou National Forest over a 3- day period beginning July 13. These fires eventually burned together to form the Biscuit Fire, which burned nearly 500,000 acres in southern Oregon and Northern California and cost over $150 million to extinguish. GAO evaluated (1) whether policies and procedures were in place for acquiring needed firefighting resources during the initial days of the Biscuit Fire, and the extent to which these policies and procedures were followed when the fire was first identified; (2) what resource management issues, if any, affected the ability of personnel to fight the fire; and (3) what differences, if any, existed in key certification standards for personnel among federal and state agencies and whether these differences affected efforts to respond to the fire. In commenting on a draft of this report, the Forest Service stated that the …