A letter report issued by the Government Accountability Office with an abstract that begins "Five types of field-based information-sharing entities are supported, in part, by the federal government--Joint Terrorism Task Forces, Field Intelligence Groups, Regional Information Sharing Systems (RISS) centers, state and major urban area fusion centers, and High Intensity Drug Trafficking Area (HIDTA) Investigative Support Centers--and have distinct missions, roles, and responsibilities. However, GAO identified 91 instances of overlap in some analytical activities--such as producing intelligence reports--and 32 instances of overlap in investigative support activities, such as identifying links between criminal organizations. These entities conducted similar activities within the same mission area, such as counterterrorism, for similar customers, such as federal or state agencies. This can lead to benefits, such as the corroboration of information, but may also burden customers with redundant information. GAO also found that RISS centers and HIDTAs operate three different systems that duplicate the same function--identifying when different law enforcement entities may be conducting a similar enforcement action, such as a raid at the same location, to ensure officer safety--resulting in some inefficiencies. RISS and HIDTA have taken steps to connect two of the systems, but HIDTA does not have target time frames to connect …

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO’s audit of U.S. Securities and Exchange Commission’s (SEC) fiscal years 2012 and 2011 financial statements identified two areas of deficiency in SEC’s internal control that GAO determined represented significant deficiencies. Specifically, as briefly discussed in GAO’s November 2012 audit report, the aggregation of both continuing and new deficiencies in SEC’s financial reporting controls over (1) budgetary resources and (2) property and equipment transactions each constituted significant deficiencies. These significant control deficiencies may adversely affect the accuracy and completeness of information used and reported by SEC’s management. GAO is making a total of nine new recommendations to address these significant internal control deficiencies."

A letter report issued by the Government Accountability Office with an abstract that begins "The Stop Trading on Congressional Knowledge (STOCK) Act of 2012 specifically defines political intelligence as information that is "derived by a person from direct communications with an executive branch employee, a Member of Congress, or an employee of Congress; and provided in exchange for financial compensation to a client who intends, and who is known to intend, to use the information to inform investment decisions." While no other laws or ethics rules specifically govern political intelligence activities, securities laws and executive and legislative branch ethics rules and guidance do provide guidelines for government officials to protect material nonpublic information (e.g., information that has not been disseminated to the general public or is not authorized to be made public). For example, insider trading laws apply to both the executive and legislative branches and prohibit the disclosure of material nonpublic information derived from employees' official positions for personal benefit."

A letter report issued by the Government Accountability Office with an abstract that begins "Costs substantially increased and schedules were delayed for Department of Veterans Affairs' (VA) largest medical-center construction projects in Denver, Colorado; Las Vegas, Nevada; New Orleans, Louisiana; and Orlando, Florida. As of November 2012, the cost increases for these projects ranged from 59 percent to 144 percent, with a total cost increase of nearly $1.5 billion and an average increase of approximately $366 million. The delays for these projects range from 14 to 74 months, resulting in an average delay of 35 months per project. In commenting on a draft of this report, VA contends that using the initial completion date from the construction contract would be more accurate than using the initial completion date provided to Congress; however, using this date would not account for how VA managed these projects prior to the award of the construction contract. Several factors, including changes to veterans' health care needs and site-acquisition issues contributed to increased costs and schedule delays at these sites."

A letter report issued by the Government Accountability Office with an abstract that begins "To finance renewable energy projects, the military services use up-front appropriations, such as operation and maintenance funds, and alternative-financing approaches that generally rely on private capital, such as arranging financing and implementing a project with a private developer or utility. The military services have funded about 85 percent of nearly 600 projects that were in design, under construction, or operating in fiscal year 2011 with up-front appropriations, but financed 8 of the 9 large-scale projects and 19 of the 57 medium-scale projects with alternative financing. Several factors affect the military services’ use of financing approaches, including perceived benefits and drawbacks such as how long it takes to obtain funding."

A letter report issued by the Government Accountability Office with an abstract that begins "The United States Marine Corps is facing a critical shortage of heavy-lift aircraft. In addition, current weapon systems are heavier than their predecessors, further challenging the Marine Corps's current CH-53E heavy-lift helicopters. To address the emerging heavy-lift requirements, the Marine Corps initiated the CH-53K Heavy Lift Replacement program, which has experienced significant cost increase and schedule delays since entering development in 2005. This report (1) determines how the CH-53K's estimates of cost, schedule, and quantity have changed since the program began development and the impact of these changes and (2) determines how the CH-53K's current acquisition strategy will meet current program targets as well as the warfighter's needs. To address these objectives, GAO analyzed the program's budget, schedules, acquisition reports, and other documents and interviewed officials from the program office, the prime contractor's office, the Marine Corps, the Defense Contract Management Agency, and the Office of the Secretary of Defense."

Correspondence issued by the Government Accountability Office with an abstract that begins "U.S. manufacturing plays an important role in the nation's economy, producing about $1.6 trillion of value each year--11.5 percent of the U.S. gross domestic product (GDP)--and accounting for over 13 million jobs in the United States in 2008, according to the Department of Commerce. However, over the past decade, increased competition abroad and the migration of manufacturing overseas have led to declines in U.S. manufacturing. To support the manufacturing sector, the federal government has undertaken efforts, including creating programs that are partly funded by the federal government and partly funded by nonfederal entities such as state and local governments. However, according to the Bureau of Labor Statistics, from 2008 to 2009, following the beginning of the recent economic downturn, the United States lost 1.5 million manufacturing jobs. One federal effort aimed at helping manufacturers is the Hollings Manufacturing Extension Partnership (MEP) program. The MEP program was established in 1988 through Commerce's National Institute of Standards and Technology (NIST) to enhance productivity and technological performance, and strengthen the global competitiveness of small and medium-sized U.S. manufacturers, helping them create and retain jobs. Under this program, NIST has established relationships …

A letter report issued by the Government Accountability Office with an abstract that begins "Estimated to reach $15 billion by 2015, the Department of Defense's (DOD) prescription drug spending has been a growing concern for the federal government. The John Warner National Defense Authorization Act (NDAA) for Fiscal Year 2007 required GAO to examine DOD's pharmacy benefits program. Specifically, as discussed with the committees of jurisdiction, GAO examined DOD's prescription drug spending trends from fiscal years 2000 through 2006 and DOD's key efforts to limit its prescription drug spending. To conduct this work, GAO analyzed DOD's data on spending trends, including trends in beneficiary pharmacy use. GAO also assessed DOD's cost avoidance data and the agency's efforts to limit spending through its uniform formulary, which is a list of preferred drugs available to all beneficiaries. GAO interviewed DOD officials about these and other efforts to limit spending."

Correspondence issued by the Government Accountability Office with an abstract that begins "Temporomandibular joint and muscle disorders (TMJD) include a heterogeneous group of disorders with overlapping--but not identical--signs and symptoms. Symptoms of TMJDs vary, but typically include pain in the jaw joint and surrounding muscles. Other symptoms may include limited or no movement of the jaw joint, clicking or grating in the jaw joint when opening or closing the mouth, headaches, and shoulder or back pain. Most people with TMJDs have relatively mild forms of these disorders with symptoms that diminish without treatment. However, a small number of individuals develop significant, long-term problems, including persistent and debilitating pain and loss of jaw function. Although some TMJDs are due to a specific known cause, such as jaw injury or arthritis, the causes of many TMJDs are unknown. While the level of understanding about these conditions has evolved with scientific advancements, diagnosis and treatment are difficult because the exact causes and patterns of symptoms remain unclear. The National Institutes of Health (NIH), an agency within the Department of Health and Human Services (HHS), funds research on the causes of, treatments for, and other aspects of TMJDs. The NIH is organized into 27 …

A letter report issued by the Government Accountability Office with an abstract that begins "Dissatisfaction with the federal tax system has led to a debate about U.S. tax reform, including proposals for a national consumption tax. One type of proposed consumption tax is a value-added tax (VAT), widely used around the world. A VAT is levied on the difference between a business's sales and its purchases of goods and services. Typically, a business calculates the tax due on its sales, subtracts a credit for taxes paid on its purchases, and remits the difference to the government. While the economic and distributional effects of a U.S. VAT type tax have been studied, GAO was asked to identify the lessons learned from other countries' experiences in administering a VAT. This report describes (1) how VAT design choices, such as exemptions and enforcement mechanisms, have affected compliance, administrative costs, and compliance burden; (2) how countries with federal systems administer a VAT; and (3) how countries that recently transitioned to a VAT implemented the new tax. GAO selected five countries to study--Australia, Canada, France, New Zealand, and the United Kingdom--that provided a range of VAT designs from relatively simple to more complex with multiple …

Testimony issued by the Government Accountability Office with an abstract that begins "Securing commercial aviation is a daunting task--with hundreds of airports, thousands of aircraft, and thousands of flights daily carrying millions of passengers and pieces of checked baggage. It has been over 3 years since the Transportation Security Administration (TSA) assumed responsibility for passenger and baggage screening at commercial airports. This testimony focuses on the progress TSA is making in strengthening airline passenger and checked baggage screening and the challenges that remain. Particularly, this testimony highlights TSA's efforts to (1) enhance the performance, management, and deployment of the transportation security officer (TSO) workforce; (2) strengthen procedures for screening passengers and checked baggage; and (3) leverage and deploy screening technologies."

Testimony issued by the Government Accountability Office with an abstract that begins "It has been over 3 years since the Transportation Security Administration (TSA) assumed responsibility for passenger and baggage screening at commercial airports. This testimony focuses on the progress TSA is making in strengthening aspects of aviation security and the challenges that remain. Particularly, this testimony highlights (1) progress TSA has made, and challenges it faces, in managing a federalized security workforce--including federal security directors (FSD) and transportation security officers (TSO)--with operational responsibility for ensuring security of passengers and their baggage; and (2) actions TSA has taken, and the challenges it faces, to ensure appropriate regulatory oversight of other airport security activities."

Testimony issued by the Government Accountability Office with an abstract that begins "In deciding to approve or deny a visa application, the Department of State's (State) consular officers are on the front line of defense in protecting the United States against those who seek to harm U.S. interests. To increase border security following the September 11 attacks, Congress, State, and the Department of Homeland Security initiated a series of changes to border security policies and procedures. These changes have added to the complexity of consular workload. But consular officers must balance this security responsibility against the need to facilitate legitimate travel. In recent years, GAO has issued a series of reports on the visa process. This statement discusses (1) wait times for visas, (2) factors that affect wait times, and (3) GAO's recent work on consular staffing."

Testimony issued by the Government Accountability Office with an abstract that begins "The Future Combat System (FCS) is a networked family of weapons and other systems in the forefront of efforts by the Army to become a lighter, more agile, and more capable combat force. When considering complementary programs, projected investment costs for FCS are estimated to be on the order of $200 billion. FCS's cost is of concern given that developing and producing new weapon systems is among the largest investments the government makes, and FCS adds significantly to that total. Over the last 5 years, the Department of Defense (DOD) doubled its planned investments in such systems from $700 billion in 2001 to $1.4 trillion in 2006. At the same time, research and development costs on new weapons continue to grow on the order of 30 to 40 percent. FCS will be competing for significant funds at a time when federal fiscal imbalances are exerting great pressures on discretionary spending. In the absence of more money being available, FCS and other programs must be executable within projected resources. Today, I would like to discuss (1) the business case needed for FCS to be successful and (2) our recent …

Testimony issued by the Government Accountability Office with an abstract that begins "The Army considers its modular force transformation the most extensive restructuring it has undertaken since World War II. Restructuring the Army from a division-based force to a modular brigade-based force will require extensive investments in equipment and retraining of personnel. The foundation of the modular force is the creation of standardized modular combat brigades designed to be stand-alone, self-sufficient units that are more rapidly deployable and better able to conduct joint operations than their larger division-based predecessors. GAO was asked to testify on the status of the Army's modularity effort. This testimony addresses (1) the Army's cost estimate for restructuring to a modular force, (2) progress and plans for equipping modular brigade combat teams, (3) progress made and challenges to meeting personnel requirements, and (4) the extent to which the Army has developed an approach for assessing modularity results and the need for further adjusting designs or implementation plans. This testimony is based on previous and ongoing GAO work examining Army modularity plans and cost. GAO's work has been primarily focused on the Army's active forces. GAO has suggested that Congress consider requiring the Secretary of Defense to …

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Leadership Against HIV/AIDS, Tuberculosis, and Malaria Act of 2003 authorizes the President's Emergency Plan for AIDS Relief (PEPFAR) and promotes the ABC model (Abstain, Be faithful, or use Condoms). It recommends that 20 percent of funds appropriated pursuant to the act be spent on prevention and requires that, starting in fiscal year 2006, 33 percent of prevention funds appropriated pursuant to the act be spent on abstinence-until-marriage. The Office of the U.S. Global AIDS Coordinator (OGAC) is responsible for administering PEPFAR. GAO reviewed PEPFAR prevention funds, described PEPFAR's strategy to prevent sexual HIV transmission, and examined related challenges."

Testimony issued by the Government Accountability Office with an abstract that begins "The Highway Trust Fund is the principal mechanism for funding federal highway and transit programs through receipts from excise taxes charged to highway users, such as taxes on motor fuels. The Department of Treasury (Treasury) and the Congressional Budget Office (CBO) each prepare estimates of future receipts for the Highway Trust Fund semiannually. Treasury's receipt estimates are combined with the Department of Transportation's (DOT) estimates of outlays to create an estimate of the Highway Trust Fund balance for the President's Budget; CBO also projects outlays to develop an estimate of the fund balance. The agencies' most recent estimates show that the Highway Account within the Highway Trust Fund could have a negative balance as early as 2009, raising concerns about whether funding for federal highway programs--which were recently authorized by the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users--will continue to be met. Consequently, Congress asked us to review and compare recent estimates made by Treasury and CBO. This testimony provides information on how (1) estimates are used to provide key information about the Highway Trust Fund, (2) the most recent Highway Trust Fund estimates--based …

Testimony issued by the Government Accountability Office with an abstract that begins "The nation's commercial nuclear power plants are potential targets for terrorists seeking to cause the release of radioactive material. The Nuclear Regulatory Commission (NRC), an independent agency headed by five commissioners, regulates and oversees security at the plants. In April 2003, in response to the terrorist attacks of September 11, 2001, NRC revised the design basis threat (DBT), which describes the threat that plants must be prepared to defend against in terms of the number of attackers and their training, weapons, and tactics. NRC also restructured its program for testing security at the plants through force-on-force inspections (mock terrorist attacks). This testimony addresses the following: (1) the process NRC used to develop the April 2003 DBT for nuclear power plants, (2) the actions nuclear power plants have taken to enhance security in response to the revised DBT, and (3) NRC's efforts to strengthen the conduct of its force-on-force inspections. This testimony is based on GAO's report on security at nuclear power plants, issued on March 14, 2006 (GAO-06-388)."

Testimony issued by the Government Accountability Office with an abstract that begins "Despite the importance of paid tax return preparers in helping taxpayers fulfill their obligations, little data exist on the quality of services they provide. Paid preparers include, for example, enrolled agents, who are approved by the Internal Revenue Service (IRS) once they pass an examination on tax matters or demonstrate past IRS employment experience, and unenrolled preparers, who include self-employed individuals and people employed by commercial tax preparation chains. GAO was asked to determine (1) what the characteristics were of tax returns done by paid preparers, (2) what government regulation exists for paid preparers, and (3) what specific issues taxpayers might encounter in using paid preparers. To do its work, GAO analyzed IRS data, reviewed paid preparer regulatory requirements, and had tax returns prepared at 19 outlets of several tax preparation chains."

Testimony issued by the Government Accountability Office with an abstract that begins "Federal agencies collect and use personal information for various purposes from information resellers--companies that amass and sell data from many sources. GAO was asked to testify on its report being issued today on agency use of reseller data. For that report, GAO was asked to determine how the Departments of Justice, Homeland Security, and State and the Social Security Administration use personal data from resellers and to review the extent to which information resellers' policies and practices reflect the Fair Information Practices, a set of widely accepted principles for protecting the privacy and security of personal data. GAO also examined agencies' policies and practices for handling personal data from resellers to determine whether these reflect the Fair Information Practices."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal agencies collect and use personal information for various purposes, both directly from individuals and from other sources, including information resellers--companies that amass and sell data from many sources. In light of concerns raised by recent security breaches involving resellers, GAO was asked to determine how the Departments of Justice, Homeland Security, and State and the Social Security Administration use personal data from these sources. In addition, GAO reviewed the extent to which information resellers' policies and practices reflect the Fair Information Practices, a set of widely accepted principles for protecting the privacy and security of personal data. GAO also examined agencies' policies and practices for handling personal data from resellers to determine whether these reflect the Fair Information Practices."

Testimony issued by the Government Accountability Office with an abstract that begins "Some U.S. companies allege that unfair subsidies are a factor in China's success in U.S. markets. U.S. producers injured by subsidized imports may normally seek countervailing duties (CVD), but the United States does not apply CVDs against countries, including China, that the Department of Commerce classifies as "non-market economies" (NME). In this testimony, which is based on a June 2005 report (GAO-05-474), GAO (1) describes the options for applying CVDs to China, (2) the challenges that would arise, and (3) examines the likely results of applying CVDs on Chinese products."

A letter report issued by the Government Accountability Office with an abstract that begins "In the 1960s and 1970s, American Indian children were about six times more likely to be placed in foster care than other children and many were placed in non-American Indian homes or institutions. In 1978, the Congress enacted the Indian Child Welfare Act (ICWA) to protect American Indian families and to give tribes a role in making child welfare decisions for children subject to ICWA. ICWA requires that (1) tribes be notified and given an opportunity to intervene when the state places a child subject to ICWA in foster care or seeks to terminate parental rights on behalf of such a child and (2) children be placed if possible with relatives or tribal families. This report describes (1) the factors that influence placement decisions for children subject to ICWA; (2) the extent to which, if any, placements for children subject to ICWA have been delayed; and (3) federal oversight of states' implementation of ICWA."

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. textile and apparel imports from China have more than doubled in value since China became a World Trade Organization (WTO) member. When joining the WTO, China agreed to a special textile safeguard mechanism applicable only to that country. In this report, GAO (1) describes the mechanism, (2) describes requests for safeguard action filed by U.S. producers and the results of these requests, and (3) evaluates U.S. agency procedures for transparency and accessibility."