A letter report issued by the Government Accountability Office with an abstract that begins "The Census Bureau’s (Bureau) early planning and preparation efforts for the 2020 Census are consistent with most leading practices in each of the three management areas GAO reviewed. For example, with respect to its effort to transform its decennial organization, top Bureau leadership has been driving the transformation, and the agency has focused on a key set of principles as it begins to roll-out the strategy to staff. Furthermore, the Bureau has created a timeline to build momentum and show progress. At the same time, however, the amount of change-related activity the Bureau is considering as part of its reorganization of its decennial directorate may not be aligned with the resources the Bureau has allocated to plan, coordinate, and carry it out, and, as a result, the planned transformation efforts may not be sustainable or successful."

A letter report issued by the Government Accountability Office with an abstract that begins "Abusive tax avoidance transactions (ATAT) range from frivolous tax schemes to highly technical and abusive tax shelters marketed to taxpayers by promoters selling tax advice. ATATs threaten the U.S. tax system's integrity if honest taxpayers believe that others do not pay their fair share of taxes. GAO was asked to (1) describe what is known about trends in ATAT usage; (2) describe results of IRS's ATAT enforcement efforts; and (3) evaluate IRS's implementation of the ATAT provisions in the American Jobs Creation Act of 2004. Using criteria from the act, GAO analyzed statistics and other documents on trends and results and interviewed IRS and other tax experts."

Correspondence issued by the Government Accountability Office with an abstract that begins "In December 2009, recognizing that the situation in Afghanistan had become more grave since the March 2009 announcement of the U.S. strategy for Afghanistan and Pakistan, the administration concluded a 10-week review of the strategy's goals and the methods needed to achieve them. In announcing the results of this review, the President reaffirmed the core strategic goal of disrupting, dismantling, and eventually defeating extremists in Afghanistan and Pakistan and preventing them from threatening the United States and its allies in the future. To meet this goal, the President announced his decision to rapidly deploy an additional 30,000 U.S. troops to Afghanistan. In addition, he pledged a "surge" of civilian experts to help enhance the capacity of Afghan government institutions and assist in the rehabilitation of key economic sectors. Since the President's December 2009 announcement, about 16,000 of the additional U.S. troops have gradually deployed to Afghanistan--including about 10,000 as of March 2010 and approximately another 6,000 since that time--and the number of U.S. government civilians present in country has grown by about 200. In February 2010, in what senior Department of Defense (DOD) officials have described as the …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the Agency for Toxic Substances and Disease Registry's (ATSDR) policies and procedures for product preparation. ATSDR investigates community exposures related to chemical sites and releases; works with federal, tribal, state, and local agencies to identify potential exposures; assesses associated health effects; and recommends actions to stop, prevent, or minimize these harmful effects. In conducting these activities, the agency publishes many types of public health products, including public health assessments, health consultations, health study reports, and exposure investigations. Recent reports by the Institute of Medicine and ATSDR's Board of Scientific Counselors have identified various concerns such as the appropriateness and quality of the data used in ATSDR's products, the methodology and design of the studies, and clearance policies. This committee has held two previous hearings that focused on its concern about the quality of ATSDR's products. In response, ATSDR has noted that multiple factors have posed challenges for the agency, including limitations in the ability of available science to answer community questions about the effect of chemical exposures, limitations in ATSDR's ability to collect data related to exposures, and reductions since 2004 in the number of …

A letter report issued by the Government Accountability Office with an abstract that begins "Tall smokestacks--stacks of 500 feet or higher, which are primarily used at coal power plants--release air pollutants such as sulfur dioxide (SO2) and nitrogen oxides (NOx) high into the atmosphere to help limit the impact of these emissions on local air quality. Tall stacks can also increase the distance these pollutants travel in the atmosphere and harm air quality and the environment in downwind communities. The 1977 amendments to the Clean Air Act encourage the use of pollution control equipment over dispersion techniques, such as tall stacks, to meet national air standards. Section 123 of the Act does not limit stack height, but prohibits sources of emissions from using the dispersion effects of stack heights in excess of a stack's good engineering practice (GEP) height to meet emissions limitations. GAO was asked to report on (1) the number and location of tall stacks of 500 feet or higher at coal power plants and when they began operating; (2) what is known about such stacks' contribution to the interstate transport of air pollution and the pollution controls installed at plants with these stacks; and (3) the number …

Testimony issued by the Government Accountability Office with an abstract that begins "Earlier this month, United Air Lines (United) and Continental Airlines (Continental) announced plans to merge the two airlines and signed a merger agreement. This follows the acquisition of Northwest Airlines by Delta Air Lines (Delta) in 2008, which propelled Delta to become the largest airline in the United States. This latest merger, if not challenged by the Department of Justice (DOJ), would surpass Delta's merger in scope to create the largest passenger airline in terms of capacity in the United States. The passenger airline industry has struggled financially over the last decade, and these two airlines believe a merger will strengthen them. However, as with any proposed merger of this magnitude, this one will be carefully examined by DOJ to determine if its potential benefits for consumers outweigh the potential negative effects. At the Committee's request, GAO is providing a statement for the record that describes (1) an overview of the factors that are driving mergers in the industry, (2) the role of federal authorities in reviewing merger proposals, and (3) key issues associated with the proposed merger of United and Continental. To address these objectives, GAO drew …

A letter report issued by the Government Accountability Office with an abstract that begins "Alien smuggling along the southwest border is a threat to the security of the United States and Mexico. Within the Department of Homeland Security (DHS), the Office of Investigations (OI)--part of U.S. Immigration and Customs Enforcement (ICE)--is the primary federal agency responsible for investigating alien smuggling along the southwest border. As requested, this report addresses, for the southwest border, (1) OI's efforts to counter alien smuggling since 2005, and opportunities, if any, for ICE to use its resources more effectively; (2) the progress DHS has made in seizing alien smugglers' assets since fiscal year 2005 and any promising techniques that could be applied to seize smugglers' assets; and (3) the extent to which ICE has objectives related to alien smuggling and measures to assess progress. GAO interviewed officials in all four OI offices along the southwest border and analyzed data on OI's cases and seizures, from fiscal years 2005 through 2009."

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. Customs and Border Protection (CBP) detects and deters evasion of antidumping and countervailing (AD/CV) duties through a three-part process that involves (1) identifying potential cases of evasion, (2) attempting to verify if evasion is occurring, and (3) taking enforcement action. To identify potential cases of evasion, CBP targets suspicious import activity, analyzes trends in import data, and follows up on allegations from external sources. If CBP identifies a potential case of evasion, it can use various techniques to attempt to verify whether evasion is occurring, such as asking importers for further information, auditing the records of importers suspected of evasion, and inspecting shipments arriving at ports of entry. If CBP is able to verify evasion, its options for taking enforcement action include (1) pursuing the collection of evaded duties, (2) imposing civil penalties, (3) conducting seizures, and (4) referring cases for criminal investigation. For example, between fiscal years 2007 to 2011, CBP assessed civil penalties totaling about $208 million against importers evading AD/CV duties."

Testimony issued by the Government Accountability Office with an abstract that begins "Since fiscal year 2001, the federal government has been unable to collect over $1 billion in antidumping (AD) and countervailing (CV) duties imposed to remedy injurious, unfair foreign trade practices. These include AD duties imposed on products exported to the United States at unfairly low prices (i.e., dumped) and CV duties on products exported to the United States that were subsidized by foreign governments. These uncollected duties show that the U.S. government has not fully remedied the unfair trade practices for U.S. industry and has lost out on a substantial amount of duty revenue to the U.S. Treasury. This statement summarizes key findings from prior GAO reports on (1) past initiatives to improve AD/CV duty collection and (2) additional options for improving AD/CV duty collection."

A letter report issued by the Government Accountability Office with an abstract that begins "To improve aviation safety, the Federal Aviation Administration (FAA) plans to have in place the initial capabilities of a risk-based approach to safety oversight, known as a safety management system (SMS), by the end of fiscal year 2010. FAA is also implementing new procedures and technologies to enhance the safety, capacity, and efficiency of the national airspace system. Data are central to SMS and FAA's ability to test the impact of these changes on safety. This congressionally requested report addresses FAA's (1) current and planned use of data to oversee aviation safety, (2) access to data for monitoring aviation safety and the safety performance of various industry sectors, and (3) efforts to help ensure data quality. To perform this work, GAO reviewed 13 databases that contain data on key aviation safety events, assessed data quality controls for the databases, and interviewed agency and industry officials, as well as 10 experts in aviation safety and data."

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 "To enhance aviation security, the Transportation Security Administration (TSA) began initial testing in October 2003 of its Screening of Passengers by Observation Techniques (SPOT) program. Behavior Detection Officers (BDO) carry out SPOT's mission to identify persons who pose a risk to aviation security by focusing on behavioral and appearance indicators. GAO was asked to review the SPOT program. GAO analyzed (1) the extent to which TSA validated the SPOT program before deployment, (2) implementation challenges, and (3) the extent to which TSA measures SPOT's effect on aviation security. GAO analyzed TSA documents, such as strategic plans and operating procedures; interviewed agency personnel and subject matter experts; and visited 15 SPOT airports, among other things. Although the results from these visits are not generalizable, they provided insights into SPOT operations."

A letter report issued by the Government Accountability Office with an abstract that begins "Since the onset of the financial crisis in 2008, commercial real estate (CRE) loan delinquencies have more than doubled. The federal banking regulators have issued statements and guidance encouraging banks to continue lending to creditworthy borrowers and explaining how banks can work with troubled borrowers. However, some banks have stated that examiners' treatment of CRE loans has hampered their ability to lend. This report examines, among other issues, (1) how the Federal Deposit Insurance Corporation (FDIC), Board of Governors of the Federal Reserve System (Federal Reserve), and the Office of the Comptroller of the Currency (OCC) responded to trends in CRE markets and the controls they have for helping ensure consistent application of guidance and (2) the relationships between bank supervision practices and lending. GAO reviewed agency guidance, examination review procedures, reports of examination, and relevant literature and interviewed agency officials, examiners, bank officials, and academics.."

Testimony issued by the Government Accountability Office with an abstract that begins "GAO’s prior work has highlighted progress and challenges in various areas related to Border Patrol’s implementation of its 2004 National Strategy, which could provide insights as Border Patrol transitions to its 2012 Strategic Plan. Border Patrol officials stated that the 2012 Strategic Plan will rely on Border Patrol and federal, state, local, tribal, and international partners working together to use a risk-based approach to secure the border, and include the key elements of “Information, Integration, and Rapid Response” to achieve objectives. These elements were similar to those in the 2004 Strategy and GAO’s past work highlighted the progress and challenges the agency faced obtaining information necessary for border security; integrating security operations with partners; and mobilizing a rapid response to security threats. Border Patrol successfully used interagency forums and joint operations to counter threats, but challenges included assessing the benefits of border technology and infrastructure to, among other things, provide information on situational awareness. For example, in May 2010 GAO reported that the Department of Homeland Security’s (DHS) U.S. Customs and Border Protection (CBP) had not accounted for the effect of its investment in border fencing and infrastructure …

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Protective Service (FPS) is a fee-funded agency in the Department of Homeland Security (DHS) responsible for providing physical security to over 9,000 federal facilities. In 2003 FPS transferred to DHS from the General Services Administration and for the first time was to fully recover its costs. GAO recently reported that stakeholders were concerned about FPS's ability to determine security costs, and the strategies used to address funding challenges had adverse effects on FPS. In this context, Congress directed GAO to evaluate FPS's resource levels. This report (1) analyzes FPS's fee design and proposed alternatives, and (2) examines how FPS's security fees challenge FPS and customer agency budget formulation and execution. GAO reviewed legislation and agency documentation and interviewed FPS and customer agency officials in headquarters and four FPS regions."

Testimony issued by the Government Accountability Office with an abstract that begins "As Congress considers the role and design of appropriate budget enforcement mechanisms in changing the government's fiscal path, this testimony outlines some elements that could facilitate debate and contribute to efforts to place the government on a more sustainable long-term fiscal path. Budgeting is the process by which we as a nation resolve the large number of often conflicting objectives that citizens seek to achieve through government action. The budget determines the fiscal policy stance of the government--that is, the relationship between spending and revenues. And it is through the budget process that Congress and the President reach agreement about the areas in which the federal government will be involved and in what way. Because these decisions are so important, we expect a great deal from our budget and budget process. We want the budget to be clear and understandable. We want the process to be simple--or at least not too complex. But at the same time we want a process that presents Congress and the American people with a framework to understand the significant choices and the information necessary to make the best-informed decisions about federal tax …

A letter report issued by the Government Accountability Office with an abstract that begins "The overall number of inmates in the Bureau of Prisons' (BOP) three main types of segregated housing units--Special Housing Units (SHU), Special Management Units (SMU), and Administrative Maximum (ADX)--increased at a faster rate than the general inmate population. Inmates may be placed in SHUs for administrative reasons, such as pending transfer to another prison, and for disciplinary reasons, such as violating prison rules; SMUs, a four-phased program in which inmates can progress from more to less restrictive conditions; or ADX, for inmates that require the highest level of security. From fiscal year 2008 through February 2013, the total inmate population in segregated housing units increased approximately 17 percent--from 10,659 to 12,460 inmates. By comparison, the total inmate population in BOP facilities increased by about 6 percent during this period."

Correspondence issued by the Government Accountability Office with an abstract that begins "During our fiscal year 2011 audit, we identified eight new general information systems control deficiencies related to access controls, configuration management, and segregation of duties. We made nine recommendations to address these control deficiencies. In a separately issued Limited Official Use Only report, we communicated to BPD management detailed information regarding our findings and related recommendations."

Correspondence 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 "The Internal Revenue Service's (IRS) Business Systems Modernization (BSM) program is a multi-billion dollar, high risk, highly complex effort that involves the development and delivery of a number of modernized systems that are intended to replace the agency's aging business and tax processing systems. As required, IRS submitted its fiscal year 2010 expenditure plan in November 2009 to the House and Senate appropriations committees, requesting approximately $254 million from the BSM account. GAO's objectives in reviewing the expenditure plan were to (1) determine whether it satisfies the applicable legislative conditions, (2) determine IRS's progress in implementing prior expenditure plan review recommendations, and (3) provide additional observations about the plan and the BSM program. To accomplish the objectives, GAO analyzed the plan, reviewed related documentation, and interviewed IRS officials."

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) multibillion dollar business systems modernization program as high risk, and it continues to do so today. To assist in addressing DOD's modernization challenges, the Ronald W. Reagan National Defense Authorization Act for Fiscal Year 2005 (the act) requires the department to, among other things, report specific information about business system investments, including (1) milestones and actual performance against specified measures and any revisions and (2) actions taken to certify that a modernization investment involving more than $1 million meets defined conditions before obligating funds. The act also directs GAO to review each report. As agreed, GAO focused on the fiscal year 2010 report's compliance with, among other things, these provisions of the act. To do so, GAO compared DOD's report to the act's reporting requirements, interviewed DOD officials, analyzed relevant documentation, and leveraged prior GAO reports."

Other written product issued by the Government Accountability Office with an abstract that begins "This document is an E-supplement to GAO-10-390. The 2000 elections in Maine and Arizona were the first in the nation's history where candidates seeking state legislative seats had the option to fully fund their campaigns with public moneys. In 2003, GAO reviewed the public financing programs in Maine and Arizona and found the programs' goals were to (1) increase electoral competition; (2) increase voter choice; (3) curb increases in campaign costs; (4) reduce interest group influence; and (5) increase voter participation. GAO reported that while the number of candidates who participated in the programs increased from 2000 to 2002, it was too soon to determine the extent to which these five goals of the programs were being met. Senate Report 110-129 directed GAO to update its 2003 report. This report: (1) provides data on candidate participation and (2) describes changes in five goals of Maine's and Arizona's programs in the 2000 through 2008 elections and the extent to which changes could be attributed to the programs. To address its objectives, GAO analyzed available data about candidate participation, election outcomes, and campaign spending for the 1996 through …

A letter report issued by the Government Accountability Office with an abstract that begins "The 2000 elections in Maine and Arizona were the first in the nation's history where candidates seeking state legislative seats had the option to fully fund their campaigns with public moneys. In 2003, GAO reviewed the public financing programs in Maine and Arizona and found the programs' goals were to (1) increase electoral competition; (2) increase voter choice; (3) curb increases in campaign costs; (4) reduce interest group influence; and (5) increase voter participation. GAO reported that while the number of candidates who participated in the programs increased from 2000 to 2002, it was too soon to determine the extent to which these five goals of the programs were being met. Senate Report 110-129 directed GAO to update its 2003 report. This report: (1) provides data on candidate participation and (2) describes changes in five goals of Maine's and Arizona's programs in the 2000 through 2008 elections and the extent to which changes could be attributed to the programs. To address its objectives, GAO analyzed available data about candidate participation, election outcomes, and campaign spending for the 1996 through 2008 legislative elections in both states, reviewed …

A letter report issued by the Government Accountability Office with an abstract that begins "As of March 31, 2013, the Department of the Treasury (Treasury) had received about $222 billion from its Capital Purchase Program (CPP) investments, exceeding the approximately $205 billion it had disbursed. Treasury estimated at the end of December 2012 that CPP would have an approximate lifetime income of $15 billion after all institutions had exited the program. Treasury's March 2013 data showed that 534 of the original 707 institutions had exited CPP. Most of these institutions exited by repurchasing their preferred shares in full or by refinancing their investments through other federal programs. In March 2012, Treasury began selling its investments in the institutions through auctions, expediting the exit of a number of CPP participants. A relatively small number of the remaining 173 institutions accounted for most of the funds outstanding. Specifically, 25 institutions accounted for $4.2 billion, or 68 percent, of the $6.1 billion in outstanding investments. These investments were relatively widely dispersed throughout the United States, with 39 states having at least one institution with investments outstanding and 12 states having at least 5 such institutions."