A letter report issued by the Government Accountability Office with an abstract that begins "Multiple Title IV programs and tax expenditures provided substantial aid to populations across income levels. In 2009, 12.8 million students received Title IV aid, and approximately 18-million tax filers claimed a higher education tax benefit for current expenses. Recent increases in both programs from 2008 to 2009 may be because of enrollment increases and legislative actions, among other factors. Title IV grants tend to benefit students and families with incomes below the national median (about $52,000 from 2006–2010), while loans and work-study serve these students and those with family incomes above the median. Most tax benefits from the tuition and fees deduction and the parental exemption for dependent students went to households with incomes above $60,000, whereas the majority of benefits from the other higher education tax expenditures in GAO’s review—such as the American opportunity credit—went to households with lower incomes."

A letter report issued by the Government Accountability Office with an abstract that begins "This report is part of GAO's requirement, under the Emergency Economic Stabilization Act of 2008, to monitor the Department of the Treasury's (Treasury) implementation of the Troubled Asset Relief Program and submit special reports as warranted from oversight findings. It evaluates Treasury's borrowing actions since the start of the crisis, and how Treasury communicates with market participants in the context of the growing debt portfolio and the medium- and long-term fiscal outlook. GAO analyzed market data; interviewed Treasury, the Federal Reserve Bank of New York, and market experts; and surveyed major domestic holders of Treasury securities."

A letter report issued by the Government Accountability Office with an abstract that begins "Nonprofits are key partners in delivering federal services yet reportedly often struggle to cover their indirect costs (costs not readily identifiable with particular programs or projects). This raises concerns about fiscal strain on the sector. To provide information on nonprofits' indirect cost reimbursement, especially when funding flows through entities such as state and local governments, GAO was asked to review, for selected grants and nonprofits, (1) how indirect cost terminology and classification vary, (2) how indirect costs are reimbursed, and (3) if gaps occur between indirect costs incurred and reimbursed, steps taken to bridge gaps. GAO selected six Departments of Health and Human Services and Housing and Urban Development grants and 17 nonprofits in Louisiana, Maryland, and Wisconsin. GAO selected these agencies for their historical relationship with nonprofits. GAO reviewed policies and documents governing indirect costs and interviewed relevant officials. GAO also reviewed research on nonprofits' indirect costs."

A letter report issued by the Government Accountability Office with an abstract that begins "Since 1995, GAO has designated the Department of Defense's (DOD) business systems modernization program as high risk, and it continues to do so today. To assist in addressing DOD's business system modernization challenges, the Ronald W. Reagan National Defense Authorization Act for Fiscal Year 2005 (the Act) contains provisions that require the department to take certain actions and to annually report to its congressional committees on these actions. The Act also directs GAO to review each annual report. In response, GAO performed its fifth annual review of DOD's actions to comply with key aspects in the Act and related federal guidance. To do so, GAO reviewed, for example, the latest version of DOD's business enterprise architecture (BEA) and transition plan, investment management policies and procedures, and information in the department's business system data repositories."

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. government agencies, including the Department of Defense (DOD) and the United States Agency for International Development (USAID) have spent billions of dollars to develop Afghanistan. From fiscal years 2004 to 2008, DOD has reported obligations of about $1 billion for its Commander's Emergency Response Program (CERP), which enables commanders to respond to urgent humanitarian and reconstruction needs. As troop levels increase, DOD officials expect the program to expand. Under the authority of the Comptroller General, GAO assessed DOD's (1) capacity to manage and oversee the CERP in Afghanistan and (2) coordination of projects with USAID. Accordingly, GAO interviewed DOD and USAID officials, and examined program documents to identify workload, staffing, training, and coordination requirements. In Afghanistan, GAO interviewed key military personnel on the sufficiency of training, and their ability to execute assigned duties."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) spent about 40 percent of the total defense budget to operate and maintain the nation's military forces in fiscal year 2005. Operation and maintenance (O&M) funding is considered one of the major components of funding for readiness. O&M appropriations fund the training, supply, and equipment maintenance of military units as well as the infrastructure of military bases. Over the past several years, DOD has increasingly used contractors, rather than uniformed or DOD civilian personnel, to provide O&M services in areas such as logistics, base operations support, information technology services, and administrative support. The House Appropriations Committee directed GAO to examine growing O&M costs and support services contracting. This GAO report (1) identifies the trends in O&M costs and services contracts and the reasons for the trends, (2) discusses whether increased services contracting has exacerbated the growth of O&M costs, and (3) provides perspectives on the benefits and concerns associated with increased contracting for support services. GAO analyzed DOD's O&M appropriations, budgets, and services contract costs over a 10-year period and developed case studies of outsourced O&M-related work at three installations. GAO …

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Deposit Insurance Corporation (FDIC) has a demanding responsibility enforcing banking laws, regulating financial institutions, and protecting depositors. As part of its audit of the calendar year 2006 financial statements, GAO assessed (1) the progress FDIC has made in correcting or mitigating information security weaknesses previously reported and (2) the effectiveness of FDIC's system integrity controls to protect the confidentiality and availability of its financial information and information systems. To do this, GAO examined pertinent security policies, procedures, and relevant reports. In addition, GAO conducted tests and observations of controls in operation."

A letter report issued by the Government Accountability Office with an abstract that begins "Small businesses engaged in manufacturing, typically those with 500 or fewer employees, comprise about 90 percent of all U.S. manufacturers and employ 6 million workers. Recent studies have shown that small manufacturing businesses face a number of challenges in their efforts to remain competitive, including the inability to obtain operating and investment capital, a lack of familiarity with new business practices, and difficulty in finding independent advice and skilled employees. To help these businesses overcome such challenges, many federal agencies provide financial and nonfinancial technical services through targeted or general programs or create interagency work groups to better coordinate their efforts and more effectively support these businesses. In this context, GAO identified (1) federal programs that provide services to support small businesses engaged in manufacturing and (2) federal interagency efforts that focus on issues of concern to small manufacturing businesses. To identify these programs and efforts, GAO obtained documentation from 19 federal agencies. In commenting on a draft of this report, 18 of the 19 agencies made technical comments that we have incorporated as appropriate. GAO is not making recommendations in this report."

A letter report issued by the Government Accountability Office with an abstract that begins "For the 2010 Census, the U.S. Census Bureau (Bureau) is making the most extensive use of contractors in its history to supply a number of mission-critical functions and technologies. Because of the critical role that contractors will play in the 2010 Census, GAO reviewed the Bureau's acquisition planning process. Specifically GAO's objectives were to (1) determine the status of the Bureau's major decennial contracts, and (2) evaluate the extent to which the Bureau is using selected leading practices to manage its acquisition planning for these contracts."

A letter report issued by the Government Accountability Office with an abstract that begins "The National Aeronautics and Space Administration's (NASA) space shuttle fleet has been key to International Space Station operations. Since the grounding of the fleet in February 2003, Russia has provided logistics support. However, due to the limited payload capacity of the Russian space vehicles, on-orbit assembly of the space station stopped. In May 2004 and in February 2005, NASA testified before the Congress that it had assessed using alternative launch vehicles to the space shuttle for space station operations. NASA concluded that using alternatives would be challenging and result in long program delays and would ultimately cost more than returning the space shuttle safely to flight. Yet uncertainties remain about when the space shuttle will return to flight, and questions have been raised about NASA's assessment of alternatives. GAO was asked to determine whether NASA's assessment was sufficient to conclude that the space shuttle is the best option for assembling and providing logistics support to the space station."

A letter report issued by the General Accounting Office with an abstract that begins "This report reviews the Department of Commerce's National Technical Information Service (NTIS), which is a permanent repository and principal disseminator of scientific, technical, engineering, and business-related information. NTIS acquires research reports primarily from federal agencies and their contractors and grantees as well as from international sources. GAO discusses (1) the various functions of NTIS; (2) the quantity, age, and demand trends of reports in NTIS' repository; (3) the extent to which the reports in NTIS' repository are readily available from other public sources; and (4) whether federal agencies are sending their reports to NTIS for sale to the public, as required by law. GAO found that NTIS provides its basic statutory clearinghouse repository function of collecting and disseminating full-text paper reports and various other fee-based services for agencies. These include brokerage services, distribution services, and Web services. NTIS has about 2.5 million reports in its repository that are to be retained permanently. About 75 percent of the reports are more than 12 years old, and NTIS has sold one or more copies of about eight percent of its 2.5 million reports. Of the 1.8 million reports …

A letter report issued by the General Accounting Office with an abstract that begins "The Health Care Financing Administration (HCFA) chose 12 claims administration contractors in 1999 to act as program safeguard contractors (PSC) for Medicare. This report examines (1) HCFA's progress in implementing its PSC contracting authority and (2) whether HCFA could better manage the PSCs to ensure their most effective use. GAO found that HCFA is experimenting with different options for integrating the PSCs into Medicare's program safeguard activities. Between September 1999 and March 2001, HCFA issued 15 task orders that include different ways of using PSC services. HCFA lacks a long-term strategy to determine how best to use the PSCs. Instead, it has issued task orders in an ad-hoc manner, which has afforded HCFA certain flexibilities, such as targeting its task orders on known problem areas. Although this experimental approach may be prudent in the short-term, it does not represent a process for systematically testing different options for using PSC services in the long-term. Also, HCFA has not set formal criteria and timeframes for determining how the PSCs should be integrated into Medicare's existing program integrity efforts. Finally, HCFA has not established clear, measurable performance criteria to …

A letter report issued by the General Accounting Office with an abstract that begins "This report discusses Multilateral Development Banks (MDB), which provide financial support for projects and programs that promote social and economic progress in developing countries. GAO provides (1) summaries of each bank's mission, function, and operations; (2) key bank financial data covering the last three fiscal years; and (3) information on the U.S. investment in capital and voting percentages in each MDB. GAO found that MDBs are autonomous international financial entities that finance economic and social development projects and programs in developing countries. The MDBs primarily fund these projects and programs using money borrowed from world capital markets or money provided by the governments of member countries. MDBs enable developing countries to access foreign currency resources on more advantageous terms than would be available to them on the basis of their own international credit standing. The MDBs provide assistance in the form of loans, equity investments, loan and equity guarantees, and technical assistance. Direct lending is the primary vehicle of development assistance. The United States is the largest member in most of the MDBs discussed in this report, contributing significant amounts to support the missions of the …

A letter report issued by the General Accounting Office with an abstract that begins "According to the Navy, the primary purpose of forward-deployed naval forces is to project power from the sea to influence events ashore. To be successful, naval forces must be able to gain access to, and operate in the coastal areas of potential adversaries. Consequently, they must be able to detect and neutralize enemy sea mines and other antiship weapons. Finally, they must be able to launch and support offensive operations against enemy forces ashore. This report assesses the Navy's (1) existing mine countermeasures, (2) antisubmarine warfare, (3) ship self-defense, (4) surface fire support capabilities, and (5) progress in the acquisition programs the Navy is pursuing to address shortfalls in these areas. GAO found that the Navy's current force of specialized ships, helicopters, and other assets developed to detect and neutralize enemy sea mines lack several key warfighting capabilities it needs for shoreline operations. Although the Navy is making some progress in overcoming shortfalls in antisubmarine warfare, a lack of resources and priorities among competing programs persists. The Navy's ship defense capabilities against cruise missiles are marginal, and surface ships will be at risk when operating within …

A chapter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) approach to implementing the U.S. Space Command's long-range plan for expanding military space systems, focusing on the extent to which: (1) plans for expanding military space systems conform to national and defense space policies; (2) funding projections support planned military space programs and desired capabilities; and (3) actions are being taken to educate military personnel to support future military space operations."