This report examines wildfire biomass fuels. It discusses fuel characteristics and their relation to wildfire intensity and spread, and includes a description of actions proposed to reduce biomass fuel levels, their effectiveness for protecting property and resources from wildfires, and their impacts on other resource values. It concludes with an examination of the federal authorities for fuel reduction activities on federal and non-federal lands, together with data on the funding provided under each of these authorities.

This report provides an overview of federal forfeiture law. It sketches the origins and general attributes of forfeiture, describes the distribution of the hundreds of millions of dollars it generates, and identifies some of the related constitutional issues.

A letter report issued by the Government Accountability Office with an abstract that begins "In an effort to reduce the risk of wildland fires, many federal land managers--including the Forest Service and the Bureau of Land Management (BLM)--are placing greater emphasis on thinning forests and rangelands to help reduce the buildup of potentially hazardous fuels. These thinning efforts generate considerable quantities of woody material, including many smaller trees, limbs, and brush--referred to as woody biomass--that currently have little or no commercial value. GAO was asked to determine (1) which federal agencies are involved in efforts to promote the use of woody biomass, and actions they are undertaking; (2) how these agencies are coordinating their activities; and (3) what agencies see as obstacles to increasing the use of woody biomass, and the extent to which they are addressing these obstacles."

A letter report issued by the Government Accountability Office with an abstract that begins "Based on limited previous GAO work that identified examples of purchases of new items at the same time identical items in excellent or good condition were excessed, GAO was asked to assess the overall economy and efficiency of the Department of Defense (DOD) program for excess property reutilization (reuse). Specifically, GAO was asked to determine (1) whether and to what extent the program included waste and inefficiency and (2) root causes of any waste and inefficiency. GAO was also asked to provide detailed examples of waste and inefficiency and the related causes. GAO's methodology included an assessment of controls, analysis of DOD excess inventory data, statistical sampling at selected sites, and detailed case studies of many items."

A letter report issued by the General Accounting Office with an abstract that begins "The proliferation of man-portable air defense systems (MANPADS) has been of growing concern to the United States and other governments. The United States is pursuing a wide variety of activities internationally and domestically to address this threat. GAO was asked to assess efforts by (1) the State Department to control global proliferation of MANPADS, (2) the Department of Defense (DOD) to monitor end-use of U.S.-exported Stingers, and (3) the Department of Homeland Security (DHS) to develop technical countermeasures to minimize the threat of a MANPADS attack."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Defense Security Cooperation Agency's (DSCA) decision to lower the Foreign Military Sales (FMS) program's administrative fee from 3 percent to 2.5 percent, focusing on how the: (1) FMS program recovers its costs, as required by the Arms Export Control Act; and (2) projected sales levels made through the program will affect cost recovery in the future."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on 8(a) contracting activities for fiscal years (FY) 1996 through 1998 in certain offices within the Department of the Treasury, focusing on: (1) a comparison of Departmental Offices' 8(a) contract goals with Treasury's departmentwide 8(a) contract goals; (2) the total number of Departmental Offices' contracts and 8(a) contracts as well as the percentage of total Departmental Offices' contract expenditures used for 8(a) contracts; (3) the distribution of Departmental Offices' 8(a) contracts by dollar value and type of goods/services procured; and (4) whether five Departmental Offices' 8(a) contracts adhered to regulations that limit the amount of work that can be subcontracted."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal policy requires that small businesses receive the maximum practicable subcontracting opportunity for providing goods and services to large businesses that contract directly with federal agencies. The Department of Energy (DOE) annually directs almost $20 billion to the 34 "facility management contractors" of which $3.3 billion was redirected to small business subcontractors in fiscal year 2004. DOE negotiates annual small business subcontracting goals with individual contractors and monitors their achievements. GAO was asked to (1) determine the usefulness of the data that DOE uses to monitor subcontracting performance and (2) discuss the actions that DOE has taken to address any problems with the contractors' subcontracting efforts."

A letter report issued by the General Accounting Office with an abstract that begins "The Global War on Terrorism--principally involving operations in Afghanistan and Iraq--was funded in fiscal year 2003 by Congress's appropriation of almost $69 billion. To assist Congress in its oversight of spending, GAO is undertaking a series of reviews relating to contingency operations in support of the Global War on Terrorism. In September 2003, GAO issued a report that discussed fiscal year 2003 obligations and funding for the war through June 2003. This report continues the review of fiscal year 2003 by analyzing obligations reported in support of the Global War on Terrorism and reviews whether the amount of funding received by the military services was adequate to cover DOD's obligations for the war from October 1, 2002, through September 30, 2003. GAO will also review the war's reported obligations and funding for fiscal year 2004."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) did not adequately implement key provisions of the Improper Payments Information Act of 2002 (IPIA) and the Improper Payments Elimination and Recovery Act of 2010 (IPERA) and Office of Management and Budget (OMB) requirements for fiscal year 2011. Most important, GAO found that DOD's improper payment estimates reported in its fiscal year 2011 Agency Financial Report were neither reliable nor statistically valid because of long-standing and pervasive financial management weaknesses and significant deficiencies in the department's procedures to estimate improper payments. For example, DOD did not"

A letter report issued by the Government Accountability Office with an abstract that begins ""

A letter report issued by the Government Accountability Office with an abstract that begins "Federal funding to states supported more than 200,000 youth in residential facilities in 2004, many seeking help to address behavioral or emotional challenges. However, federal investigations have identified maltreatment and civil rights abuses in some facilities. GAO was asked to provide national information about (1) the nature of incidents that adversely affect youth well-being in residential facilities, (2) how state licensing and monitoring requirements address youth well-being in these facilities, and (3) what factors affect federal agencies' ability to hold states accountable for youth well-being in residential facilities. GAO conducted national Web-based surveys of state child welfare, health and mental health, and juvenile justice agencies and achieved an 85 percent response rate for each of the three surveys. We also visited four states, interviewed program officials, and reviewed laws and documentation."

Correspondence issued by the Government Accountability Office with an abstract that begins "During its audit of the Internal Revenue Service's (IRS) fiscal year 2012 financial statements, GAO identified one new internal control deficiency that contributed to IRS's continuing material weakness in internal control over unpaid tax assessments as of September 30, 2012. Specifically, IRS's controls over its process for estimating the balances of federal taxes receivable and other unpaid tax assessments were not effectively implemented to ensure the proper accounting classification and dollar amounts."

A letter report issued by the Government Accountability Office with an abstract that begins "To enhance aviation security, the Department of Homeland Security's (DHS) Transportation Security Administration (TSA) developed a program--known as Secure Flight--to assume from air carriers the function of matching passenger information against terrorist watch-list records. In accordance with a mandate in the Department of Homeland Security Appropriations Act, 2008, GAO's objective was to assess the extent to which TSA met the requirements of 10 statutory conditions related to the development of the Secure Flight program. GAO is required to review the program until all 10 conditions are met. In September 2008, DHS certified that it had satisfied all 10 conditions. To address this objective, GAO (1) identified key activities related to each of the 10 conditions; (2) identified federal guidance and best practices that are relevant to successfully meeting each condition; (3) analyzed whether TSA had demonstrated, through program documentation and oral explanation, that the guidance was followed and best practices were met; and (4) assessed the risks associated with not fully following applicable guidance and meeting best practices."

A letter report issued by the Government Accountability Office with an abstract that begins "The Joint Committee on Taxation identified improved taxpayer compliance with the real-estate tax deduction as a way to reduce the federal tax gap--the difference between taxes owed and taxes voluntarily and timely paid. Regarding the deduction, GAO was asked to examine (1) factors that contribute to taxpayers including nondeductible charges, (2) the extent that taxpayers may be claiming such charges, (3) the extent that Internal Revenue Service (IRS) examinations focus on the inclusion of such charges, and (4) possible options for improving taxpayer compliance. GAO surveyed a generalizable sample of local governments, studied taxpayer compliance in two jurisdictions that met selection criteria, reviewed IRS documents, and interviewed government officials and others. Addressing the complexity of current tax law on real-estate tax deductions was outside the scope of this review."

A letter report issued by the General Accounting Office with an abstract that begins "Business-owned life insurance is permanent insurance held by employers on the lives of their employees, and the employer is the beneficiary of these policies. Its attractive features, common to all permanent life insurance, generally include both tax-deferred accumulation of earnings on the policies' cash value and tax-free receipt of the death benefit. Legislators have expressed concerns about the ability of employers to receive tax-favored treatment from insuring their employees' lives. GAO was asked to discuss (1) the prevalence and use of business-owned life insurance, (2) federal and state regulation and oversight of these policies, and (3) the potential usefulness of and costs associated with obtaining more comprehensive data on business-owned life insurance."

Correspondence issued by the Government Accountability Office with an abstract that begins "In the conference report accompanying the National Defense Authorization Act for Fiscal Year 2012, Congress directed DOD to provide an updated report on strategic seaport facilities used for military purposes, specifying that DOD must include (1) an assessment of the structural integrity and deficiencies of the port facilities and determination of the infrastructure improvements needed to directly or indirectly meet national security and readiness requirements; (2) an assessment of the impact on operational readiness if the improvements are not undertaken; (3) an identification of potential funding sources for the needed improvements from existing authorities; and (4) an opinion as to whether DOD has the necessary authority to support section 50302 of Title 46 of the United States Code. DOD issued that report in January 2013. In summary, we found that DOD addressed all four of the elements directed by Congress, as follows:"

Correspondence issued by the Government Accountability Office with an abstract that begins "The St. Lawrence Seaway is a 50-year-old binational transportation asset jointly operated by the United States and Canada that is used to move cargo between North America and international markets. In 2009, the U.S. Saint Lawrence Seaway Development Corporation (SLSDC), which is responsible for operating and maintaining the two locks and navigation channels in the U.S. portion of the Seaway, initiated a 10-year Asset Renewal Program (ARP) to address long-term needs of the locks, navigation channels, and related facilities and equipment. In 2009, Congress instructed GAO to examine the ARP. Accordingly, GAO examined (1) how the cost estimates have changed from February 2009 to February 2010, (2) the extent to which the ARP covers all asset renewal needs, and (3) the steps U.S. and Canadian authorities have taken to coordinate their asset renewal programs. To conduct this work, GAO reviewed agency program documents, interviewed SLSDC officials, and analyzed ARP estimates and fiscal year 2009 contract data."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Department of Health and Human Services' Independent Living Program (ILP) and the needs of youths leaving the foster care system, focusing on: (1) the problems faced by foster care youths once they leave care; (2) what is known about the extent of services provided by ILP; and (3) what is known about the effectiveness of ILP."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the status of efforts to implement the Single Audit Act Amendments of 1996, focusing on: (1) the importance of the 1996 amendments; (2) the actions taken to implement them; and (3) ways in which the refinements will continue to evolve and benefit future single audit efforts."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the results of security tests we performed in which agents of the Office of Special Investigations (OSI), acting in an undercover capacity, entered the United States from various countries in the Western Hemisphere using counterfeit documentation and fictitious identities. This work was initially undertaken at the request of the Senate Finance Committee and was continued at the request of the Subcommittee on Immigration, Border Security, and Claims, House Committee on the Judiciary. The purpose of our tests was to determine whether U.S. government officials conducting inspections at ports of entry would detect the counterfeit identification documents."

Testimony issued by the General Accounting Office with an abstract that begins "In 2001, the Department of Health and Human Services' (HHS) Administration for Children and Families (ACF) implemented the Child and Family Services Reviews (CFSR) to increase states' accountability. The CFSR uses states' data profiles and statewide assessments, as well as interviews and an on-site case review, to measure state performance on 14 outcomes and systemic factors, including child well-being and the provision of caseworker training. The CFSR also requires progress on a program improvement plan (PIP); otherwise ACF may apply financial penalties. This testimony is based on our April 2004 report and addresses (1) ACF's and the states' experiences preparing for and conducting the statewide assessments and on-site reviews; (2) ACF's and the states' experiences developing, funding, and implementing items in PIPs; and (3) any additional efforts that ACF has taken beyond the CFSR to improve state performance. For the April 2004 report, we surveyed all 50 states, the District of Columbia, and Puerto Rico regarding their experiences throughout the CFSR process, visited 5 states to obtain first-hand information, and conducted a content analysis of all 31 available PIPs as of January 1, 2004. We also interviewed HHS …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the challenges facing the Federal Recovery Coordination Program (FRCP)--a program that was jointly developed by the Departments of Defense (DOD) and Veterans Affairs (VA) following critical media reports of deficiencies in the provision of outpatient services at Walter Reed Army Medical Center. This program was established to assist "severely wounded, ill, and injured" Operation Enduring Freedom (OEF) and Operation Iraqi Freedom (OIF) servicemembers, veterans, and their families with access to care, services, and benefits. Specifically, the program's population was to include individuals who had suffered traumatic brain injuries, amputations, burns, spinal cord injuries, visual impairment, and post-traumatic stress disorder. From January 2008--when FRCP enrollment began--to May 2011, the FRCP has provided services to a total of 1,665 servicemembers and veterans; of these, 734 are currently active enrollees. As the first care coordination program developed collaboratively by DOD and VA, the FRCP is more comprehensive in scope than clinical or nonclinical case management programs. It uses Federal Recovery Coordinators (FRC) who are either senior-level registered nurses or licensed social workers to monitor and coordinate both the clinical and nonclinical services needed by program enrollees by serving …

Testimony issued by the Government Accountability Office with an abstract that begins "Since its inception, the Transportation Security Administration (TSA) has focused much of its efforts on aviation security, and has developed and implemented a variety of programs and procedures to secure commercial aviation. More recently, TSA has taken actions to secure the nation's surface transportation modes. TSA funding for aviation security has totaled about $26 billion since fiscal year 2004, and for surface transportation security activities, about $175 million since fiscal year 2005. This testimony focuses on TSA's efforts to secure the commercial aviation system-- through passenger screening, air cargo, and watch-list matching programs--and the nation's surface transportation modes. It also addresses challenges remaining in these areas. GAO's comments are based on GAO products issued from February 2004 through April 2008 including selected updates obtained in February through April 2008."