A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Housing Administration (FHA) insured over $1.44 billion in mortgages for 6,327 borrowers with $77.6 million in federal tax debt who benefited from the 2009 American Recovery and Reinvestment Act. Of these borrowers, 3,815 individuals claimed and received $27.4 million in Recovery Act First-Time Homebuyer Credits (FTHBC). This analysis includes tax debtors who (1) benefited from FHA’s increased loan limits, or (2) claimed the FTHBCs and received FHA mortgage insurance of any value. Federal policy makes delinquent tax debtors ineligible for FHA mortgage insurance unless they repay their debt or are in a valid repayment agreement with the Internal Revenue Service (IRS), but the FTHBC, like all tax credits, was available to those who qualified, regardless of their tax debt. GAO could not determine the proportion of borrowers who were ineligible for FHA insurance because GAO could not systematically identify which of the 6,327 borrowers were in valid repayment agreements using the data GAO received from IRS. However, GAO did find that 5 of the 8 borrowers completely evaluated were ineligible because they were not in valid repayment agreements at the time they obtained FHA …

A letter report issued by the Government Accountability Office with an abstract that begins "Federal grant and loan funding for activities that reduce mobile source diesel emissions is fragmented across 14 programs at the Department of Energy (DOE), the Department of Transportation (DOT), and the Environmental Protection Agency (EPA). From fiscal years 2007 through 2011, the programs obligated at least $1.4 billion for activities that have the effect of reducing mobile source diesel emissions. The programs have varying goals and purposes; nevertheless, each program allows or requires a portion of its funding to support activities that reduce mobile source diesel emissions, such as replacing fleets of older diesel trucks or school buses with natural gas vehicles. In addition, each of the 14 programs overlaps with at least one other program in the specific activities they fund, the program goals, or the eligible recipients of funding. GAO also identified several instances of duplication where more than one program provided grant funding to the same recipient for the same type of activities. However, GAO was unable to determine whether unnecessary duplication exists because of limited information on program administrative costs, among other things. GAO did not find any gaps among the programs, …

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 "Chief Information Officers (CIO) at six federal agencies rated the majority of their information technology (IT) investments as low risk, and many ratings remained constant over time. Specifically, CIOs at the selected agencies rated a majority of investments listed on the federal IT Dashboard as low risk or moderately low risk from June 2009 through March 2012; at five of these agencies, these risk levels accounted for at least 66 percent of investments. These agencies also rated no more than 12 percent of their investments as high or moderately high risk, and two agencies (Department of Defense (DOD) and the National Science Foundation (NSF)) rated no investments at these risk levels. Over time, about 47 percent of the agencies' Dashboard investments received the same rating in every rating period. For ratings that changed, the Department of Homeland Security (DHS) and Office of Personnel Management (OPM) reported more investments with reduced risk when initial ratings were compared with those in March 2012; the other four agencies reported more investments with increased risk. In the past, the Office of Management and Budget (OMB) reported trends for risky IT …

A letter report issued by the Government Accountability Office with an abstract that begins "Under PPACA, states are responsible for making a number of changes to their Medicaid programs by January 1, 2014, including expanding eligibility levels and streamlining their enrollment processes. Specifically, states must expand Medicaid eligibility to non-elderly individuals with incomes at or below 133 percent of FPL. Under the newly eligible category, states will provide Medicaid coverage to eligible low-income parents and childless adults. States must also begin determining income eligibility for Medicaid beneficiaries, including newly eligible adults, using a uniform methodology—MAGI, which is a tax-based definition of income. To implement these requirements, eligibility categories have been consolidated into four groups—adults, children, parents, and pregnant women. States may choose to expand Medicaid coverage to the newly eligible prior to January 1, 2014 (referred to as the early expansion option), but must cover lower income individuals before higher income individuals. These more uniform eligibility requirements will replace the current system where Medicaid eligibility and income rules may vary from state to state. Further, states must adopt a methodology for identifying the newly eligible in order to obtain the increased federal match. States will receive the enhanced federal match …

A letter report issued by the Government Accountability Office with an abstract that begins "The four Department of Defense (DOD) components GAO examined have active processes for referring identified cases of contractor misconduct for appropriate action, including suspension or debarment. The components identify numerous cases of actual or alleged contractor misconduct each year from various internal and external sources. The figure below shows the process for identifying and referring cases to the suspension and debarment official for consideration."

A letter report issued by the Government Accountability Office with an abstract that begins "DOL and OSC began the USERRA demonstration project on August 9, 2011, meeting the time frame (within 60 days of our report on the project's design) required by the VBA. From August 9, 2011, to May 9, 2012, DOL has received 87 USERRA demonstration project cases and OSC has received 123 cases. The data reported in this study cover only 9 months of the demonstration project and do not represent the overall results of the 36-month project nor are we drawing any conclusions of the relative performance at either agency. As both agencies continue to collect and track data, we will be able to provide an in-depth evaluation of relative performance. We did not report customer satisfaction survey data in this assessment due to the short amount of time the survey has been available to claimants and the low survey response rate. Also, while both agencies track time spent on cases on an ongoing basis, OSC only compiles cost data on those cases that have been closed while DOL compiles cost data on open and closed cases. Therefore, we plan to evaluate and compare the relative …

A letter report issued by the Government Accountability Office with an abstract that begins "While FDA has taken several important steps toward modernizing its IT environment, much remains to be done. FDA reported spending about $400 million for IT investments in fiscal year 2011; however, the agency currently lacks a comprehensive IT inventory that identifies and provides key information about the systems it uses and is developing. Office of Management and Budget (OMB) and GAO guidance call for federal agencies to maintain such an inventory in order to monitor and manage their IT investments. This inventory should include information on each system, such as costs, functionality or purpose, and status. However, FDA does not have such a comprehensive list of its systems. Instead, the agency points to budget documents required by OMB, which included information on 44 IT investments for fiscal year 2011. The agency also provided a partial list of 21 mission-critical systems and modernization initiatives. Nonetheless, agency officials acknowledged that these documents do not identify all FDA’s systems or the complete costs, purpose, or status of each system. Until the agency has a complete and comprehensive inventory, it will lack critical information needed to effectively assess its IT …

A letter report issued by the Government Accountability Office with an abstract that begins "Nearly all of the Department of Homeland Security (DHS) program managers GAO surveyed reported their programs had experienced significant challenges. Sixty-eight of the 71 respondents reported they experienced funding instability, faced workforce shortfalls, or their planned capabilities changed after initiation, and most survey respondents reported a combination of these challenges. DHS lacks the data needed to accurately measure program performance, but GAO was able to use survey results, information DHS provided to Congress, and an internal DHS review from March 2012 to identify 42 programs that experienced cost growth, schedule slips, or both. GAO gained insight into the magnitude of the cost growth for 16 of the 42 programs, which increased from $19.7 billion in 2008 to $52.2 billion in 2011, an aggregate increase of 166 percent."

A letter report issued by the Government Accountability Office with an abstract that begins "Most agencies have appointed Chief Acquisition Officers (CAO) in accordancewith two of the three key requirements in the Services Acquisition Reform Act of2003 (SARA): that the CAOs be political appointees and have agency SeniorProcurement Executives report directly to them. However, few CAOs haveacquisition management as their primary duty; other areas of responsibilityincluded financial, information, and human capital management."

A letter report issued by the Government Accountability Office with an abstract that begins "According to 2010 data from the Department of Health and Human Services' Office of the Inspector General (HHS-OIG) and the Department of Justice (DOJ), 10,187 subjects--individuals and entities involved in fraud cases--were investigated for health care fraud, including fraud in Medicare, Medicaid, and the Children's Health Insurance Program (CHIP). These subjects included different types of providers and suppliers--such as physicians, hospitals, durable medical equipment suppliers, home health agencies, and pharmacies--that serve Medicare, Medicaid, and CHIP beneficiaries. For criminal cases in 2010, medical facilities--including medical centers, clinics, or practices--and durable medical equipment suppliers were the most-frequent subjects investigated. Hospitals and medical facilities were the most-frequent subjects investigated in civil fraud cases, including cases that resulted in judgments or settlements."

A letter report issued by the Government Accountability Office with an abstract that begins "Some spectrum users may lack incentive to share spectrum or otherwise use it efficiently, and federal agencies and private users currently cannot easily identify spectrum available for sharing. Typically, paying the market price for a good or service helps to inform users of the value of the good and provides an incentive for efficient use. Federal agencies, however, pay only a small fee to the NTIA for spectrum assignments and therefore have little incentive to share spectrum. Federal agencies also face concerns that sharing could risk the success of security or safety missions, or could be costly in terms of upgrades to more spectrally efficient equipment. Nonfederal users, such as private companies, are also reluctant to share spectrum. For instance, license holders may be reluctant to encourage additional competition, and companies may be hesitant to enter into sharing agreements that require potentially lengthy and unpredictable regulatory processes. Sharing can be costly for them, too. For example, nonfederal users may be required to cover all interference mitigation costs to use a federal spectrum band, which might include multiple federal users. Sharing can also be hindered because information …

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 "Certain protections under the Servicemembers Civil Relief Act (SCRA) only apply to those servicemembers who obtained mortgages prior to becoming active duty, but at least 15,000 instances of financial institutions failing to properly reduce servicemembers’ mortgage interest rates and over 300 improper foreclosures have been identified by federal investigations and financial institutions in recent years. Additional independent reviews of financial institutions’ compliance are under way, and staff from some of these institutions told GAO that they have implemented improved practices—such as creating single points of contact familiar with military issues for borrowers—to better comply with SCRA."

A letter report issued by the Government Accountability Office with an abstract that begins "Many Chief Human Capital Officers (CHCOs) reported that they are implementing several leading practices important to making strategic decisions about training delivery, such as determining the best mix of decentralized and centralized training and considering government-wide reform when planning training. However, many CHCOs reported they are not implementing some practices that support making more cost-effective training investment decisions, such as prioritizing training so that the most important needs are met first and evaluating the benefits of training. In addition, many CHCOs do not have information from component or sub-agency leaders regarding their level of investments and priorities. Consequently, some agencies are duplicating internal across their agencies. Federal agencies also need reliable information on how much they spend on training and for what purposes. However, several CHCOs reported they do not completely and reliably track training costs agency-wide."

A letter report issued by the Government Accountability Office with an abstract that begins "Appraisers’ most prominent role relative to the three types of tax returns GAO studied is in the valuation of estates. In the most recent years for which GAO had data, appraisers were likely involved in the valuation of property worth from $75 billion to $167 billion reported on estate tax returns in 2009. In contrast, less than $17 billion worth of gifts in 2009 and less than $10 billion in noncash contributions in 2008 likely involved an appraiser. Gift tax returns that likely used appraisers had higher audit rates than gift returns that were unlikely to have appraisers. The use of appraisers was not associated with higher audit rates for estate tax returns and individual returns with noncash contributions."

A letter report issued by the Government Accountability Office with an abstract that begins "The National Aeronautics and Space Administration's (NASA) 10 major spaceflight projects discussed in this report have not yet fully implemented earned value management (EVM). As a result, NASA is not taking full advantage of opportunities to use an important tool that could help reduce acquisition risk. GAO assessed the 10 projects against three fundamental EVM practices that, according to GAO's best practices cost guide, are necessary for maintaining a reliable EVM system. GAO found shortfalls in two of three fundamental practices. Specifically, we found that"

A letter report issued by the Government Accountability Office with an abstract that begins "The five studies GAO reviewed that used microsimulation models to estimate the effects of the Patient Protection and Affordable Care Act (PPACA) on employer-sponsored coverage generally predicted little change in prevalence in the near term, while results of employer surveys varied more widely. The five microsimulation study estimates ranged from a net decrease of 2.5 percent to a net increase of 2.7 percent in the total number of individuals with employer-sponsored coverage within the first 2 years of implementation of key PPACA provisions, affecting up to about 4 million individuals. Two of these studies also indicated that the majority of individuals losing employer-sponsored coverage would transition to other sources of coverage. In contrast to the microsimulation studies, which estimate the net effect on individuals, most employer surveys measure the percentage of employers that may drop coverage in response to PPACA. Among the 19 surveys, 16 reported estimates of employers dropping coverage for all employee types. Among these 16, 11 indicated that 10 percent or fewer employers were likely to drop coverage in the near term, but estimates ranged from 2 to 20 percent. Most surveys were …

A letter report issued by the Government Accountability Office with an abstract that begins "Over the past decade, the executive branch has taken steps to improve the management of used federal electronics. Notably, in 2003, EPA helped to pilot the Federal Electronics Challenge (FEC)—a voluntary partnership program that encourages federal facilities and agencies to purchase environmentally friendly electronic products, reduce the impacts of these products during their use, and manage used electronics in an environmentally safe way. EPA also led an effort and provided initial funding to develop third-party certification so that electronics recyclers could show that they are voluntarily adhering to an adopted set of best practices for environmental protection, worker health and safety, and security practices. In 2006, GSA issued its Personal Property Disposal Guide to assist agencies in understanding the hierarchy for disposing of excess personal property, including used electronic products: reutilization, donation, sale, and abandonment or destruction. In 2007 and 2009, executive orders were issued that, among other things, established improvement goals and directed agencies to develop and implement improvement plans for the management of used electronics. The Office of Management and Budget, the Council on Environmental Quality, and the Office of the Federal Environmental Executive …

A letter report issued by the Government Accountability Office with an abstract that begins "GAO's review of the reimbursements the Federal Emergency Management Agency (FEMA) made to the American Red Cross (Red Cross) related to the 77 presidentially declared major disasters in 2008 found"

A letter report issued by the Government Accountability Office with an abstract that begins "While the number of community banks and credit unions has declined in recent years, they have remained important lenders to small businesses and other local customers. From 1985 through 2010, the number of banks under $10 billion in assets and credit unions declined by over 50 percent to 7,551 and 7,339, respectively. The decline resulted largely from consolidations, which were facilitated by changes in federal law that made it easier for banks and credit unions to expand geographically. Another factor that may have contributed to consolidations is economies of scale, which refer to how an institution's size is related to its costs. Although the existence of economies of scale in banking has been subject to debate, some recent research suggests that banks can save costs by expanding. Despite the decline in their number, community banks and credit unions have maintained their relationship-banking model, relying on their relationships with customers and local knowledge to make loans. Such institutions can use their relationship-based information to make loans to small businesses and other borrowers that larger banks may not make because of their general reliance on more automated processes. …

A letter report issued by the Government Accountability Office with an abstract that begins "Medicare claims are screened against enrollment information, using automated enrollment-related prepayment edits, in an effort to prevent improper payments to ineligible providers and suppliers—such as those that are no longer active in the Medicare program or are not properly licensed to provide the services for which they have submitted claims. Officials with the contractors we interviewed described the use of several types of prepayment edits to ensure that claims data are valid. For example, verification edits are intended to check the provider’s National Provider Identifier (NPI), which indicates whether the claim was submitted by an active provider or supplier. However, factors such as the frequency with which contractors have updated provider and supplier enrollment information and limitations of the data used may affect the timeliness and accuracy of data used to screen claims—in turn limiting the ability of the edits to prevent improper payments from occurring. For example, to update information maintained in the Provider Enrollment, Chain and Ownership System (PECOS)—CMS’s centralized database for Medicare enrollment information—the contractors have relied on a variety of data sources that vary in the frequency with which they are updated …

A letter report issued by the Government Accountability Office with an abstract that begins "DOD’s reports to Congress on estimated weapon system O&S costs are often inconsistent and sometimes unreliable, limiting visibility needed for effective oversight of these costs. The SAR statute requires that life-cycle cost reporting for major weapon systems be uniform, to the extent practicable, across the department, but GAO found a number of inconsistent practices in how program offices were reporting life-cycle O&S cost estimates in the SAR. Program offices were inconsistent in (1) the explanatory information they included with the cost estimates; (2) the source of the cost estimate they cited as the basis for the reported costs; (3) the unit of measure they used to portray average costs; (4) the frequency with which they updated reported costs; and (5) the reporting of costs for an antecedent system being replaced by the new weapon system. For example, 35 (42 percent) of the 84 programs that reported O&S costs in the 2010 SAR did not cite a source of these data, contrary to DOD’s guidance, and 57 (68 percent) of the programs did not report O&S costs for an antecedent system. Also, O&S cost submissions in the …

A letter report issued by the Government Accountability Office with an abstract that begins "GAO found that the United States Agency for International Development (USAID) could not demonstrate how the projects that it reported to Congress met the provisions of the 2008 directive because of three weaknesses. First, USAID documents—specifically, the list of projects the agency submitted to Congress— linked only $3.8 million of the $14.8 million in assistance (26 percent) directly to the Ninewa plain region. Second, USAID documents generally did not show whether the projects included minority groups among the beneficiaries of the assistance and specifically whether $8 million of assistance was provided for internally displaced families. Third, USAID officials and documents did not demonstrate that the agency used unobligated prior year Economic Support Fund (ESF) funds to initiate projects in response to the 2008 directive."