Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses (1) the relationship between Internal Revenue Service (IRS) audits of taxpayers and other programs IRS uses to ensure that taxpayers' returns are accurate and (2) how IRS is managing the increased workload in two of its programs--offers-in-compromise and innocent spouse claims. IRS audited more than 600,000 taxpayers in fiscal year 2000, either face-to-face or through the mail. IRS has several programs that use computerized screening procedures to review all tax returns to detect certain types of errors. These programs result in millions of contacts with taxpayers to inform them of adjustments IRS made to their liabilities, seek explanations for errors IRS believes were made, or ask taxpayers to check whether they erred on their returns. The programs vary in their similarity to audits; some of the programs are most similar to audits that IRS conducts through the mail. The programs that IRS uses to detect errors on tax returns rely completely on information that taxpayers report on the tax returns and that IRS receives from third parties. Therefore, audits remain an important tax enforcement tool. Several factors suggest that IRS may be gaining better management …

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Department of the Interior's actions in response to previous GAO recommendations to improve the management of the South Florida Ecosystem Restoration Initiative, focusing on what: (1) the South Florida Ecosystem Restoration Task Force has done to identify and acquire lands needed to accomplish the goals of the restoration initiative; and (2) Interior did to help ensure that it maximized the acreage purchased with $200 million set aside in the 1996 Farm Bill for the initiative."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses GAO's analysis of security audits at federal agencies. The widespread interconnectivity of computers poses significant risks to federal computer systems and the operations and the infrastructures they support. GAO's evaluations show that federal computer systems are riddled with weaknesses that continue to put critical operations and assets at risk. GAO found weaknesses in following six areas: (1) security program management, (2) access controls, (3) software development and change controls, (4) segregation of duties, (5) operating systems controls, and (6) service continuity. Weaknesses in these areas place a broad range of critical operations and assets at risk for fraud, misuse, and disruption. Federal agencies have tried to address these problems, and many have good remedial efforts underway. However, these efforts will not be fully effective and lasting unless they are supported by a strong agencywide security management framework. Establishing such a management framework requires that agencies take a comprehensive approach that involves both (1) senior agency program managers who understand which aspects of their missions are the most critical and sensitive and (2) technical experts who know the agencies' systems and can suggest appropriate technical security …

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the status of key 2000 census-taking operations, focusing on: (1) the mail response rate and the implications it has for timely and accurate completion of the Bureau of the Census' nonresponse follow-up workload; (2) update/leave procedure, which is used to count people in certain small towns and rural areas; (3) Service-Based Enumeration, used to count persons with no usual residence; and (4) Questionnaire Assistance Centers, which are designed to help people, especially those with limited English skills, complete their census forms."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Veterans Health Administration's (VHA) management of the capital asset realignment process, focusing on: (1) VHA's progress to date; (2) any concerns regarding VHA's realignment process as designed; and (3) the potential effects of VHA's actions on the Department of Veterans Affairs' (VA) capital budgeting process."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the issue of Medicaid expenditures for school-based health services and administrative costs, focusing on the: (1) magnitude of states' claims for school-based health services and administrative activities; (2) appropriateness of the methods used to determine how much Medicaid pays for these services; (3) extent to which school districts directly benefit from federal Medicaid reimbursements; and (4) the adequacy of the Health Care Financing Administration's (HCFA) oversight of school-based claims."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the importance of land acquisition to the success of the South Florida Ecosystem Restoration Initiative, focusing on: (1) what the South Florida Ecosystem Restoration Task Force did to identify and acquire lands needed to accomplish the goals of the initiative from 1996 through 1999; and (2) what the Department of the Interior did to help ensure that it maximized the acreage purchased--that is, bought as much land as possible, with $200 million in Farm Bill grants."

Testimony issued by the Government Accountability Office with an abstract that begins "Improper payments are a long-standing, widespread, and significant problem in the federal government. The Congress enacted the Improper Payments Information Act of 2002 (IPIA) to address this issue. Fiscal year 2005 marked the second year that agencies were required to report improper payment information under IPIA. One result of IPIA has been increased visibility over improper payments by requiring executive branch agencies to identify programs and activities susceptible to significant improper payments, estimate the amount of their improper payments, and report on the amounts of improper payments and their actions to reduce them in their annual performance and accountability reports (PAR). Because of continued interest in addressing the governmentwide improper payments issue, GAO was asked to report on the progress made by agencies in complying with requirements of IPIA and the status of efforts to identify, reduce, and eliminate improper payments. As part of the review, GAO looked at (1) the extent to which agencies have performed risk assessments, (2) the annual amount of improper payments estimated, and (3) the amount of improper payments recouped through recovery audits."

Testimony issued by the Government Accountability Office with an abstract that begins "Brownfields are properties whose re-use may be hindered by the threat of contamination. Cleaning up and redeveloping these properties can protect human health and the environment, and provide economic benefits. The Environmental Protection Agency (EPA) provides grants to state and local governments and others for site assessments, job training, revolving loans, cleanups, and for assisting state efforts. This testimony is based on GAO's report, Brownfield Redevelopment: Stakeholders Report That EPA's Program Helps to Redevelop Sites, but Additional Measures Could Complement Agency Efforts (GAO- 05-94, December 2, 2004). GAO (1) obtained stakeholders' views on EPA's contribution to brownfield cleanup and redevelopment, (2) determined the extent to which EPA measures program accomplishments, and (3) obtained views on options to improve or complement EPA's program. Stakeholders GAO surveyed included grant recipients, state program officials, interest groups, real estate developers, and others."

A chapter report issued by the General Accounting Office with an abstract that begins "Extensive markup language (XML) is a flexible, nonproprietary set of standards designed to facilitate the exchange of information among disparate computer systems using Internet protocols. Although XML's technical standards, such as specifications for tagging, exchanging, and displaying information, have largely been worked out by commercial standards setting organizations and are in use, equally important business standards are not as mature and may complicate near-term implementation. Standards are not yet complete for (1) identifying potential business partners for transactions, (2) exchanging precise technical information about the nature of proposed transactions that partners can agree to, and (3) executing agreed-upon transactions in a formal, legally binding manner. The federal government faces many challenges as it attempts to gain the most from XML's potential. First, no explicit governmentwide strategy for XML adoption has been defined to guide agency implementation efforts and ensure that agency enterprise architectures address XML incorporation. Second, federal agencies have not yet identified and consolidated their needs for effective representation before key standards setting bodies. Third, the government has yet to establish a registry of government-unique XML data structures for systems developers to consult when building …

Testimony issued by the Government Accountability Office with an abstract that begins "In September and October 2001, letters laced with Bacillus anthracis (anthrax) spores were sent through the mail to two U.S. senators and to members of the media. These letters led to the first U.S. cases of anthrax disease related to bioterrorism. In all, 22 individuals, in four states and Washington, D.C., contracted anthrax disease; 5 died. These cases prompted the Subcommittee to ask GAO to describe and assess federal agencies' activities to detect anthrax in postal facilities, assess the results of agencies' testing, and assess whether agencies' detection activities were validated."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on states' practices regarding Medicaid reimbursement of school-based administrative activities, focusing on: (1) the extent to which school districts and states claim Medicaid reimbursement for school-based health services and administrative activities; (2) the appropriateness of methods states use to establish bundled rates for school-based health services and to assess the costs of administrative activities that their schools may claim as reimbursable; (3) states' retention of federal Medicaid reimbursement for services provided by schools and schools' practice of paying contingency fees to private firms; and (4) the adequacy of the Health Care Financing Administration's (HCFA) oversight of state practices regarding school-based claims, including safeguards employed to ensure appropriate billing for health services and administrative activities."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on states' social service contracting, focusing on: (1) the extent to which state government employees have moved to positions at social service contractors and the impact such movement has had on the management of publicly provided social services; (2) determining the relative success in winning contracts by contractors who hired state employees and contractors who did not; (3) state ethics laws, policies, and enforcement approaches that address the employment of former state employees and other related issues; and (4) state practices for holding contractors accountable for achieving program results through contracted services."

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Justice (DOJ) recovered more than $1.2 billion in health care fraud cases in fiscal year 2001. The False Claims Act bolstered DOJ's recoveries and enabled the government to seek damages and penalties against providers who knowingly submitted fraudulent bills to Medicare, Medicaid, or other government programs. In the late 1990s, industry representatives voiced concerns that DOJ had over zealously pursued hospitals, conducted unwarranted investigations, and demanded large penalties for unintentional errors. In response, DOJ issued guidance that emphasized the importance of using the act in a fair and even-handed manner and introduced new procedures for national initiatives. DOJ requires all U.S. Attorneys' Offices that pursue civil health care fraud to annually certify their compliance with the guidance. DOJ appears to be conducting its three national initiatives consistent with the guidance. U.S. Attorneys' Offices that GAO visited had coordinated their activities with the national initiative working groups and, as the guidance requires, took each hospital's unique circumstances into consideration in resolving these matters. Representatives from the American Hospital Association and the state hospital associations GAO spoke to were generally satisfied that U.S. Attorneys' Offices …

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on the policies, procedures, and practices of the military departments for protecting the confidentiality of communications between military dependents and counselors, therapists, and other service providers regarding family abuse, focusing on the: (1) extent of reported spousal and child abuse within the military; (2) degree to which dependent conversations about family abuse are subject to disclosure; and (3) nature of Department of Defense (DOD) efforts to address the confidentiality of dependent communications."

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) has undertaken various planning efforts to realign its real property portfolio, including the Capital Asset Realignment for Enhanced Services (CARES), creation of a 5-year capital plan, and its newest effort, the Strategic Capital Investment Planning process (SCIP). Through these efforts, VA has identified numerous real property priorities it believes should be completed if the agency's facilities are to meet veterans' needs for services now and in the future. In January 2011, GAO reported on the extent to which VA's capital planning efforts (1) have resulted in changes to its real property portfolio and (2) follow leading practices and provide information for informed decision making. This statement summarizes the results of this report. To perform the work for the report, GAO reviewed leading capital planning practices and data on VA's real property portfolio and future priorities. GAO also interviewed VA officials and veterans service organizations and visited sites in 5 of VA's 21 veterans integrated service networks."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Agriculture's implementation of legislative reforms to the Market Access Program (MAP) and their impact on program participation."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on Medicare beneficiaries' access to home oxygen equipment, focusing on: (1) changes in access to home oxygen for Medicare patients since the payment reduction mandated by the Balanced Budget Act (BBA) of 1997 took effect; and (2) actions taken by the Health Care Financing Administration (HCFA) to fulfill the BBA requirements and respond to GAO's November 1997 recommendations."

Testimony issued by the Government Accountability Office with an abstract that begins "In fiscal year 2004, the Congress appropriated $6.8 billion to serve 919,000 poor children through 1,680 Head Start grantees nationwide. Recent reports of financial improprieties at a number of Head Start programs around the country raised questions about the effectiveness of the oversight provided by the Department of Health and Human Services' (HHS) Administration for Children and Families (ACF) in identifying and resolving financial management weaknesses in Head Start grantees. This testimony discusses (1) the processes ACF uses to assess the programs' risks, (2) whether those processes could be improved to ensure the accuracy and reliability of the information ACF collects on its Head Start grantees, and (3) whether ACF ensures that grantees with financial management weaknesses correct those problems in a timely manner."

A letter report issued by the General Accounting Office with an abstract that begins "To determine the number and type of munitions needed, the military annually evaluates its munition requirements using a multiphase analytical process. The Department of Defense (DOD) is working to ensure that the requirements determination process yields accurate numbers and the types of munitions needed to defeat threats specified in the Defense Planning Guidance. Although DOD has made progress and has identified specific areas still requiring attention, there is no clear plan with time frames for resolving key issues. Some of these issues have only been partially completed and others are in the early stages of evolution. Specifically, target templates have not been completed and munitions effectiveness data has not been updated, nor have decisions been made on more detailed warfighting scenarios and the ranking of scenarios. Consequently, the reliability of the services' munitions requirements remain uncertain and could affect munitions planning, programming, budgeting, and industrial production base decisions. Until these issues are resolved and a revised Capabilities-Based Management Requirements instruction is issued, the accuracy of the munitions requirements will remain uncertain."

Testimony issued by the Government Accountability Office with an abstract that begins "In fiscal year 2004, the Congress appropriated $6.8 billion to serve 919,000 poor children through 1,680 Head Start grantees nationwide. Recent reports of financial improprieties at a number of Head Start programs around the country raised questions about the effectiveness of the oversight provided by the Department of Health and Human Services' (HHS) Administration for Children and Families (ACF) in identifying and resolving financial management weaknesses in Head Start grantees. This testimony discusses (1) the processes ACF uses to assess the programs' risks, (2) whether those processes could be improved to ensure the accuracy and reliability of the information ACF collects on its Head Start grantees, and (3) whether ACF ensures that grantees with financial management weaknesses correct those problems in a timely manner."

Testimony issued by the Government Accountability Office with an abstract that begins "In the past 5 years, DOD has doubled its planned investments in weapons systems, but this huge increase has not been accompanied by more stability, better outcomes, or more buying power for the acquisition dollar. Rather than showing appreciable improvement, programs are experiencing recurring problems with cost overruns, missed deadlines, and performance shortfalls. GAO was asked to testify on ways to obtain a better return on DOD's weapons systems investments. This testimony identifies the following steps as needed to provide a better foundation for executing weapon programs: (1) developing a DOD-wide investment strategy that prioritizes programs based on realistic and credible threat-based customer needs for today and tomorrow, (2) enforcing existing policies on individual acquisitions and adhering to practices that assure new programs are executable, and (3) making it clear who is responsible for what and holding people accountable when these responsibilities are not fulfilled. Past GAO reports have made similar recommendations."

Testimony issued by the Government Accountability Office with an abstract that begins "The federal government, often in concert with states, provides assistance to millions of individuals and families each year through a multiplicity of programs. These programs play a key role in supporting workers who have lost their jobs, families with low-incomes, and vulnerable children who have experienced abuse and neglect. However, given the fiscal pressures facing the federal government and the continued demands placed on assistance programs, it is critical that programs designed to serve those most in need provide benefits and services as effectively and efficiently as possible. In light of concerns about fragmentation, duplication, and overlap in government programs, this testimony addresses: (1) the key characteristics of some programs and tax expenditures that provide assistance to individuals and families; (2) problems in administering and providing services through multiple programs; and (3) actions that may help address these problems. We focused on programs under the jurisdiction of the Subcommittee of Human Resources and some related programs and tax expenditures for children and working-age adults; we developed an illustrative but not all-inclusive list of these programs. We relied on work conducted between 2001 and 2011, which employed an array …

A letter report issued by the General Accounting Office with an abstract that begins "The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 ended the Aid to Families with Dependent Children program and created the Temporary Assistance for Needy Families (TANF) block grant to states. TANF emphasizes work and responsibility over dependence on government benefits. It also requires states to maintain a historical level of spending on welfare-related programs. The focus of welfare spending has shifted from monthly cash payments to services. Between fiscal years 1995 and 2000, state expenditures for cash assistance decreased from 71 to 43 percent of total welfare spending. In fiscal year 2000, 26 states used more than half of their TANF and state maintenance-of-effort (MOE) expenditures on services other than cash assistance. In fiscal year 1995, no state spent more than 50 percent of its welfare dollars on these services. In addition to providing benefits and services to families included in the welfare caseload, states are also using TANF/MOE funds to provide services to other low-income families. GAO estimates that at least 46 percent more families than counted in TANF caseload reports are receiving services funded, at least, in part, by TANF/MOE funds. The …