Other written product issued by the Government Accountability Office with an abstract that begins "This report presents the Government Accountability Office's (GAO) Performance Plan for Fiscal Year 2012. In the spirit of the Government Performance and Results Act, this annual plan informs the Congress and the American people about what we expect to accomplish on their behalf in the coming fiscal year. It sets forth our plan to make progress toward achieving our strategic goals for serving the Congress and the American people. This framework not only shows the relationship between our strategic goals and strategic objectives, but also show major themes that could potentially affect our work."

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) reports that the nearly 2,000-mile U.S. border with Mexico is vulnerable to cross-border illegal activity. The Office of Border Patrol (Border Patrol), within DHS's U.S. Customs and Border Protection (CBP), is responsible for securing the border between U.S. ports of entry and has divided responsibility for southwest border miles among nine Border Patrol sectors. CBP reported spending about $3 billion on Border Patrol's southwest border efforts in fiscal year 2010, apprehending over 445,000 illegal entries. This testimony provides preliminary observations on (1) the extent to which DHS reported progress in achieving operational control--Border Patrol was able to detect, respond, and interdict cross-border illegal activity--of the southwest border; (2) the extent to which operational control reflects Border Patrol's ability to respond to illegal activity at the border or after entry into the United States; and (3) how DHS reports the transition to new border security measures will change oversight and resource requirements for securing the southwest border. This testimony is based on GAO's ongoing work for the House Committee on Homeland Security. GAO analyzed DHS border security documents and data supporting border security …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the status of the Airport and Airway Trust Fund (Trust Fund). Established in 1970, the Trust Fund helps finance the Federal Aviation Administration's (FAA) investments in the airport and airway system, such as construction and safety improvements at airports and technological upgrades to the air traffic control system, as well as FAA operations, such as providing air traffic control and conducting safety inspections. FAA, the Trust Fund, and the excise taxes that support the Trust Fund (which are discussed later in this statement) must all be periodically reauthorized. The most recent reauthorization expired at the end of fiscal year 2007. Proposed reauthorization legislation was considered but not enacted in the 110th and 111th Congresses, although several short-term measures were passed to extend the authorization of aviation programs, funding, and Trust Fund revenue collections. The latest of these extensions--the Airport and Airway Extension Act of 2010, Part IV--was enacted on December 22, 2010, extending FAA programs, expenditure authority, and aviation trust fund revenue collections through March 31, 2011. The financial health of the Trust Fund is important to ensure sustainable funding for a safe and efficient …

Testimony issued by the Government Accountability Office with an abstract that begins "The federal government is the world's largest and most complex entity, with about $3.5 trillion in outlays in fiscal year 2010 funding a broad array of programs and operations. GAO maintains a program to focus attention on government operations that it identifies as high risk due to their greater vulnerabilities to fraud, waste, abuse, and mismanagement or the need for transformation to address economy, efficiency, or effectiveness challenges. This testimony summarizes GAO's 2011 High-Risk Update, which describes the status of high-risk areas listed in 2009 and identifies any new high-risk area needing attention by Congress and the executive branch. Solutions to high-risk problems offer the potential to save billions of dollars, improve service to the public, and strengthen the performance and accountability of the U.S. government."

Testimony issued by the Government Accountability Office with an abstract that begins "The federal real property portfolio, comprising over 900,000 buildings and structures and worth hundreds of billions of dollars, presents management challenges. In January 2003, GAO designated the management of federal real property as a high-risk area in part due to the presence of unneeded property. The Office of Management and Budget (OMB) is responsible for reviewing agencies' progress on federal real property management. The General Services Administration (GSA), often referred to as the federal government's landlord, controls more square feet of buildings than any other civilian federal agency. GSA funds real property acquisition, operation, maintenance, and disposal through the rent it collects from tenant agencies that is deposited into the Federal Buildings Fund (FBF). This testimony discusses (1) the scope and costs of the excess real property held by GSA and other federal agencies; and (2) the challenges GSA and other federal agencies face in disposing of excess and underutilized real property. GAO analyzed GSA data from a centralized real property database, reviewed GSA real property plans and previous GAO reports, and interviewed GSA and OMB officials."

Testimony issued by the Government Accountability Office with an abstract that begins "Many federal programs and initiatives involve shared responsibilities--and benefits--for the federal, state, local and tribal governments, and the private sector. Federal statutes and rules often require nonfederal parties to expend their resources in support of certain national goals. The Unfunded Mandates Reform Act of 1995 (UMRA) was enacted to address some of the concerns about federal statutes and regulations that require nonfederal parties to expend resources to achieve these goals without being provided funding to cover the costs. UMRA generates information about how these potential federal mandates could affect other levels of government and the private sector as Congress and agency decision makers consider proposed legislation and regulations. Congress has asked GAO to evaluate the effectiveness of UMRA procedures and requirements several times since it was enacted. Based on that body of work, this testimony focuses on Title II of UMRA regarding federal mandates in rules and (1) describes the exceptions and exclusions in the act when identifying a federal mandate and (2) summarizes GAO findings on UMRA's implementation over the years and views of knowledgeable parties on potential improvements. GAO is not making recommendations in this testimony."

Testimony issued by the Government Accountability Office with an abstract that begins "Agencies across the government are increasingly reliant on contractors to execute their missions. With hundreds of billions of taxpayer dollars at stake, the government needs strong controls to provide reasonable assurance that these contract funds are not being lost to improper payments (fraud and errors), waste, and mismanagement. Effective contract oversight, which includes effective internal controls throughout the contracting process, is essential to protecting government and taxpayer interests. Standards for Internal Control in the Federal Government provides the overall framework for internal control, which includes the control environment, risk assessment, control activities, information and communication, and monitoring. Contract auditing is a control mechanism intended to provide those responsible for government procurement with financial information and advice relating to contractual matters and the effectiveness, efficiency, and economy of contractors' operations. Today's testimony describes the (1) contracting cycle and related internal controls, (2) Defense Contract Audit Agency (DCAA) and its role in performing contract audits for the Department of Defense (DOD) and other federal agencies, and (3) risks associated with ineffective contract controls and auditing. GAO's testimony is based on prior reports and testimonies, as listed at the end of …

Testimony issued by the Government Accountability Office with an abstract that begins "Access to broadband service--a highspeed connection to the Internet--is seen as vital to economic, social, and educational development, yet many areas of the country lack access to, or their residents do not use, broadband. To expand broadband deployment and adoption, the American Recovery and Reinvestment Act of 2009 (Recovery Act) provided $7.2 billion to the Department of Commerce's National Telecommunications and Information Administration (NTIA) and the Department of Agriculture's Rural Utilities Service (RUS) for grants or loans to a variety of program applicants. The Recovery Act required the agencies to award all funds by September 30, 2010. This testimony addresses (1) NTIA's and RUS's efforts to award Recovery Act broadband funds and (2) the remaining risks that NTIA and RUS face in providing oversight for funded projects. To conduct this work, GAO reviewed and summarized information from prior GAO work. GAO also reviewed NTIA and RUS reports on the status of the agencies' programs and gathered information from the agencies on steps taken to respond to prior GAO recommendations. In past work, GAO recommended that the agencies take several actions, such as developing contingency plans to ensure sufficient …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the E-Verify program, which provides employers a tool for verifying an employee's authorization to work in the United States. The opportunity for employment is one of the most powerful magnets attracting immigrants to the United States. According to the Pew Hispanic Center, in early 2009 approximately 11 million unauthorized immigrants were living in the country, and an estimated 7.8 million of them, or about 70 percent, were in the labor force. Congress, the administration, and some states have taken various actions to better ensure that those who work here have appropriate work authorization and to safeguard jobs for authorized employees. Nonetheless, opportunities remain for unscrupulous employers to hire unauthorized workers and for unauthorized workers to fraudulently obtain employment by using borrowed or stolen documents. Immigration experts have noted that deterring illegal immigration requires, among other things, a more reliable employment eligibility verification process and a more robust worksite enforcement capacity. E-Verify is a free, largely voluntary, Internet-based system operated by the Verification Division of the Department of Homeland Security's U.S. Citizenship and Immigration Services (USCIS) and the Social Security Administration (SSA). The goals of E-Verify …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses possible strategies for improving the rate of federal employment of individuals with disabilities. This testimony is based on our October 2010 report that discussed barriers to the employment of people with disabilities in the federal workforce and leading practices that could be used to overcome these barriers. To identify these barriers and leading practices, we solicited the views of a wide range of knowledgeable individuals through a survey and forum held at GAO on July 20, 2010. Participants in the forum concluded (1) Top leadership commitment is key to implementing and sustaining improvements in the employment of individuals with disabilities. (2) Accountability is critical to success. (3) Regularly surveying the workforce on disability issues provides agencies with important information on potential barriers. (4) Better coordination within and across agencies could improve employment outcomes for employees with disabilities. (5) Training for staff at all levels can disseminate leading practices throughout the agency. (6) Career development opportunities inclusive of people with disabilities can facilitate advancement and increase retention. (7) A flexible work environment can increase and enhance employment opportunities for individuals with disabilities. (8) Centralizing funding within …

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Department of Veterans Affairs (VA) provided $9 billion in education benefits to service-members and veterans in fiscal year 2010, mostly through the new Post-9/11 GI Bill. In providing education benefits, VA relies on State Approving Agencies (SAA) to approve schools; and on schools to report students' enrollment status. GAO was asked to determine: (1) what is known about the effectiveness of outreach to and support for individuals applying for VA education benefits, particularly those with disabilities; (2) the role of school officials and challenges they face in their role; and (3) how VA monitors and oversees states' and schools' implementation of these benefits. GAO reviewed VA reports and plans, conducted a nationally representative survey of school officials, interviewed VA and state officials in four states, and reviewed recent statutory changes to the Post-9/11 GI Bill."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Justice (DOJ) reports from the latest available data that from 1992 to 2001 American Indians experienced violent crimes at more than twice the national rate. The Department of the Interior (DOI) and DOJ provide support to federally recognized tribes to address tribal justice issues. Upon request, GAO analyzed (1) the challenges facing tribes in adjudicating Indian country crimes and what federal efforts exist to help address these challenges and (2) the extent to which DOI and DOJ have collaborated with each other to support tribal justice systems. To do so, GAO interviewed tribal justice officials at 12 tribes in four states and reviewed laws, including the Tribal Law and Order Act of 2010, to identify federal efforts to assist tribes. GAO selected these tribes based on court structure, among other factors. Although the results cannot be generalized, they provided useful perspectives about the challenges various tribes face in adjudicating crime in Indian country. GAO also compared DOI and DOJ's efforts against practices that can help enhance and sustain collaboration among federal agencies and standards for internal control in the federal government."

Correspondence issued by the Government Accountability Office with an abstract that begins "In 2004, the Federal Motor Carrier Safety Administration (FMCSA) began work on its Compliance, Safety, Accountability (CSA) initiative to improve the safety of commercial motor vehicles, such as trucks and buses. FMCSA, whose primary mission is to reduce commercial motor vehicle-related crashes, fatalities and injuries, has made progress on CSA but needs to complete both implementation throughout all states and a Carrier Safety Fitness Determination rulemaking before CSA is fully implemented. CSA represents a different, more data-driven approach to motor carrier safety. Under CSA, which introduces a new system for identifying and responding to carrier safety risks, FMCSA intends to increase the number of carriers it evaluates and reduce crashes involving commercial vehicles. In light of delays in implementing CSA, Congress is concerned about FMCSA's ability to implement the program and directed GAO to monitor the program's implementation and review FMCSA's capacity to meet milestones within its planned cost estimates. As part of this work, Congress asked us to provide detailed information on the resources FMCSA has devoted and plans to devote to implementing CSA. This report provides information on (1) the amount of actual and proposed funding …

A letter report issued by the Government Accountability Office with an abstract that begins "GAO has prepared this report to assist Congress in identifying and addressing debt management challenges. Since 1995, the statutory debt limit has been increased 12 times to its current level of $14.294 trillion. The Department of the Treasury (Treasury) recently notified Congress that the current debt limit could be reached as early as April 5, 2011, and the Congressional Budget Office (CBO) projects that under current law debt subject to the limit will exceed $25 trillion in 2021. This report (1) describes the actions that Treasury traditionally takes to manage debt near the limit, (2) analyzes the effects that approaching the debt limit has had on the market for Treasury securities, and (3) describes alternative mechanisms that would permit consideration of the link between policy decisions and the effect on debt when or before decisions are made. GAO analyzed Treasury and market data; interviewed Treasury officials, budget and legislative experts, and market participants; and reviewed practices in selected countries."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Medicare Part D program, administered by the Department of Health and Human Services' (HHS) Centers for Medicare & Medicaid Services (CMS), provides a voluntary, outpatient prescription drug benefit for eligible individuals 65 years and older and eligible individuals with disabilities. CMS contracts with private companies--such as health insurance companies and companies that manage pharmacy benefits--to provide Part D prescription drug plans for Medicare beneficiaries. These companies are referred to as Part D sponsors. About 27 million individuals were enrolled in Medicare Part D as of December 2009, and estimated Medicare Part D spending was $51 billion in fiscal year 2009. Because of Medicare's vulnerability to fraud, waste, and abuse, GAO has designated Medicare as a high-risk program. We and HHS's Inspector General have previously reported that the size, nature, and complexity of the Part D program make it a particular risk for fraud, waste, and abuse. The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (MMA), which established the Part D program, requires all Part D sponsors to have programs to safeguard Part D from fraud, waste, and abuse. CMS is responsible for managing and overseeing …

A letter report issued by the Government Accountability Office with an abstract that begins "In the Energy Independence and Security Act of 2007, Congress mandated higher vehicle fuel economy by model year 2020 and established the Advanced Technology Vehicles Manufacturing (ATVM) loan program in the Department of Energy (DOE). ATVM is to provide up to $25 billion in loans for more fuel-efficient vehicles and components. Congress also provided $7.5 billion to pay the required credit subsidy costs--the government's estimated net long-term cost, in present value terms, of the loans. GAO was asked to review the ATVM program and agreed to (1) identify the steps DOE has taken to implement the program, (2) examine the program's progress in awarding loans, (3) assess how the program is overseeing the loans, and (4) evaluate the extent to which DOE can assess progress toward meeting its goals. GAO analyzed loan documents and relevant laws and regulations and interviewed DOE and ATVM officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The United States intends to invest about $80 billion to maintain and modernize its nuclear weapons capabilities and infrastructure over the next decade. The National Nuclear Security Administration (NNSA), a semi-autonomous agency within the Department of Energy (DOE), maintains the nation's nuclear weapons through its Stockpile Stewardship Program (SSP). NNSA uses contractors to manage and operate eight separate sites, referred to as the nuclear security enterprise, to achieve the SSP's mission. The National Defense Authorization Act for Fiscal Year 2010 directed GAO to review the SSP. This report focuses on the extent to which NNSA has the data necessary to make informed, enterprisewide decisions, particularly data on the condition of infrastructure, capital improvement projects, shared use of facilities, and critical human capital skills. GAO analyzed agency infrastructure data; reviewed agency directives and guidance; and interviewed DOE, NNSA, and contractor officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Energy's (DOE) Office of Environmental Management (EM) is responsible for one of the world's largest cleanup programs: treatment and disposal of radioactive and hazardous waste created as a by-product of nuclear weapons production and energy research at sites across the country, such as EM's Hanford Site in Washington State and the Savannah River Site (SRS) in South Carolina. Computer models--which represent physical and biogeochemical processes as mathematical formulas--are one tool EM uses in the cleanups. GAO was asked to (1) describe how EM uses computer models in cleanup decisions; (2) evaluate how EM ensures the quality of its computer models; and (3) assess EM's overall strategy for managing its computer models. GAO analyzed the use of selected models in decisions at Hanford and SRS, reviewed numerous quality assurance documents, and interviewed DOE officials as well as contractors and regulators."

A letter report issued by the Government Accountability Office with an abstract that begins "Carbon offsets are reductions in greenhouse gas emissions in one place to compensate for emissions elsewhere. Examples of offset projects include planting trees, developing renewable energy sources, or capturing emissions from landfills. Recent congressional proposals would have limited emissions from utilities, industries, or other "regulated entities," and allowed these entities to buy offsets. Research suggests that offsets can significantly lower the cost of a program to limit emissions because buying offsets may cost regulated entities less than making the reductions themselves. Some existing international and U.S. regional programs allow offsets to be used for compliance with emissions limits. A number of voluntary offset programs also exist, where buyers do not face legal requirements but may buy offsets for other reasons. Prior GAO work found that it can be difficult to ensure offset quality--that offsets achieve intended reductions. One quality criterion is that reductions must be "additional" to what would have occurred without the offset program. This report provides information on (1) key challenges in assessing the quality of different types of offsets and (2) options for addressing key challenges associated with offset quality if the U.S. …

Correspondence issued by the Government Accountability Office with an abstract that begins "While most of Medicare's 46 million beneficiaries are covered by the traditional fee-for-service (FFS) program, about one in four beneficiaries receives benefits through private health plans under the Medicare Advantage (MA) program. Under the FFS program, Medicare pays health care providers for each covered service they furnish. While Medicare sets the price it pays, the volume of services--and, as a consequence, total spending--remains largely uncontrolled. In contrast, MA plans have more control over both the price they pay to providers and the quantity of services they deliver. As of September 2010, more than 11 million beneficiaries were enrolled in approximately 3,900 MA plans sponsored by 181 parent MA organizations (MAO). MAOs generally offer beneficiaries one or more plans to choose from--with different coverage, premiums, and cost sharing features--in the areas they serve. Also, MA plans may provide additional benefits not offered under FFS Medicare, such as reduced cost sharing or vision and dental coverage. Medicare pays plans a fixed amount per enrolled beneficiary monthly. In 2010, Medicare payments to MA plans totaled an estimated $115 billion. In June of each year, MA plans submit bids to the Centers …

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government is the world's largest and most complex entity, with about $3.5 trillion in outlays in fiscal year 2010 funding a broad array of programs and operations. GAO maintains a program to focus attention on government operations that it identifies as high risk due to their greater vulnerabilities to fraud, waste, abuse, and mismanagement or the need for transformation to address economy, efficiency, or effectiveness challenges. Since 1990, GAO has designated over 50 areas as high risk and subsequently removed over one-third of the areas due to progress made. This biennial update describes the status of high-risk areas listed in 2009 and identifies any new high-risk area needing attention by Congress and the executive branch. Solutions to high-risk problems offer the potential to save billions of dollars, improve service to the public, and strengthen the performance and accountability of the U.S. government."

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Department of Education (Education) manages one of the largest discretionary appropriations of any federal agency, and plays a key role in supporting efforts to meet the nation's education goals. While Education managed a discretionary appropriation of over $160 billion in fiscal year 2009 and was responsible for administering about 200 grant programs, it has the smallest workforce of any cabinet agency. As requested, this report examines (1) the key high-level management challenges facing Education, (2) Education's strategic management of its workforce, (3) Education's design of internal controls to help ensure accountability over contracts and student aid grants, and (4) Education's information technology (IT) management controls. To do this, GAO reviewed relevant Education documents and interviewed Education program and management officials about strategic workforce management, IT, contracts, and Pell Grants."

Correspondence issued by the Government Accountability Office with an abstract that begins "To help expand health insurance coverage among the 50 million uninsured Americans, the Patient Protection and Affordable Care Act as amended (PPACA) mandates that individuals, subject to certain exceptions, obtain health insurance coverage or pay a financial penalty beginning in 2014--the "individual mandate". At the same time, PPACA generally requires insurers to accept all applicants, regardless of health status, and prohibits insurers from excluding coverage based on any preexisting conditions. An individual mandate such as PPACA requires has been the subject of continued debate. Many health care policy experts have stressed the importance of a mandate in expanding health care coverage and keeping premiums affordable. For example, experts have noted that such a federal requirement may be necessary to prompt many individuals, such as younger, healthier individuals, to obtain coverage they otherwise would forego--particularly once they are guaranteed access to that coverage later when they may need it. They suggest that bringing these younger, healthier individuals into the insurance market is necessary to avoid adverse selection, whereby disproportionately less healthy individuals who need health care services enroll in coverage, leading to higher premiums that further discourage healthy individuals …

A letter report issued by the Government Accountability Office with an abstract that begins "Congress established two CMS-administered programs--the Electronic Prescribing Program and the Electronic Health Records (EHR) Program--that provide incentive payments to eligible Medicare providers who adopt and use health information technology, and penalties for those who do not. The Medicare Improvements for Patients and Providers Act of 2008 required GAO to report on the Electronic Prescribing Program. To do so, GAO examined how CMS determines which providers receive incentive payments and avoid penalties from that program and how many providers received incentive payments in 2009. Also, GAO was asked to examine how the requirements of the two programs compare. GAO reviewed relevant laws and regulations, interviewed CMS officials, and analyzed CMS data on incentive payments made for 2009, which were the most recent data available for a full year."