A letter report issued by the Government Accountability Office with an abstract that begins "Congress established Fannie Mae and Freddie Mac (the enterprises) with two key housing missions: (1) provide stability in the secondary market for residential mortgages (also in periods of economic stress) and (2) serve the mortgage credit needs of targeted groups such as low-income borrowers. To accomplish these goals, the enterprises issued debt and stock, purchased mortgages from lenders with the proceeds, and retained them in portfolio or pooled them into mortgage-backed securities (MBS) sold to investors. On September 6, 2008, the Federal Housing Finance Agency (FHFA) placed the enterprises into conservatorship out of concern that their deteriorating financial condition ($5.4 trillion in outstanding obligations) would destabilize the financial system. With estimates that the conservatorship will cost taxpayers nearly $400 billion, GAO initiated this report under the Comptroller General's authority to help inform the forthcoming congressional debate on the enterprises' future structures. It discusses the enterprises' performance in meeting mission requirements, identifies and analyzes options to revise their structures, and discusses key transition issues. GAO reviewed studies and data, and interviewed housing finance experts and officials from the enterprises, FHFA, Departments of the Treasury (Treasury) and Housing …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony is based largely on GAO's July 8, 2009 report, in response to a mandate under the American Recovery and Reinvestment Act of 2009 (Recovery Act). This testimony provides selected updates, including the status of federal Recovery Act outlays. The report addresses: (1) selected states' and localities' uses of Recovery Act funds, (2) the approaches taken by the selected states and localities to ensure accountability for Recovery Act funds, and (3) states' plans to evaluate the impact of Recovery Act funds. GAO's work for the report is focused on 16 states and certain localities in those jurisdictions as well as the District of Columbia--representing about 65 percent of the U.S. population and two-thirds of the intergovernmental federal assistance available. GAO collected documents and interviewed state and local officials. GAO analyzed federal agency guidance and spoke with Office of Management and Budget (OMB) officials and with program officials at the Centers for Medicare and Medicaid Services, and the Departments of Education, Energy, Housing and Urban Development, Justice, Labor, and Transportation."

A letter report issued by the Government Accountability Office with an abstract that begins "Sole proprietors, who own unincorporated businesses by themselves, underreported their net income by 57 percent or $68 billion for 2001, according to the Internal Revenue Service's (IRS) most recent estimate. The underreporting includes both understated receipts and overstated expenses and may result in losses that can be deducted against income from other sources, such as wages. GAO was asked to (1) describe sole proprietor losses and the extent to which the losses are noncompliant, (2) assess how well IRS addresses the noncompliance, and (3) identify any options to better limit noncompliant losses. To meet its objectives, GAO analyzed IRS research databases, case files, and examination results data and met with IRS officials."

Testimony issued by the Government Accountability Office with an abstract that begins "The Defense Contract Audit Agency (DCAA) under the Department of Defense (DOD) Comptroller plays a critical role in contractor oversight by providing auditing, accounting, and financial advisory services in connection with DOD and other federal agency contracts and subcontracts. DCAA has elected to follow generally accepted government auditing standards (GAGAS). These standards provide guidelines to help government auditors maintain competence, integrity, objectivity, and independence in their work. GAO investigated hotline complaints it received related to alleged failures to comply with GAGAS on 14 DCAA audits. Specifically, it was alleged that (1) working papers did not support reported opinions, (2) supervisors dropped findings and changed audit opinions without adequate evidence, and (3) sufficient work was not performed to support audit conclusions and opinions. GAO also investigated issues related to the quality of certain forward pricing audit reports. GAO investigators interviewed over 50 individuals, reviewed working papers and related documents for 14 audits issued from 2003 through 2007 by two DCAA offices, and reviewed documentation on audit issues at a third DCAA office. GAO did not reperform the audits to validate the completeness and accuracy of DCAA's findings. DCAA did …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) operates one of the largest healthcare-related real estate portfolios in the nation. However, many VA facilities are older and no longer well suited to providing care, leaving VA with millions of square feet of property it does not use to capacity (underutilized) or at all (vacant). VA has various legal authorities that allow it to dispose of such property. GAO was asked to identify (1) VA's progress in reducing underutilized or vacant property and how much VA spends operating the underutilized or vacant property it retains; (2) VA's use of its various legal authorities to reduce underutilized and vacant property and the extent to which VA tracks how these authorities contribute to reductions; and (3) the challenges VA faces in minimizing underutilized and vacant space and the strategies VA is using to address these challenges. To accomplish these objectives, GAO reviewed VA property data, and visited eight VA locations based on space utilization, use of authorities, and other factors. GAO also interviewed officials from various VA offices and stakeholders."

A letter report issued by the Government Accountability Office with an abstract that begins "The August 1, 2007, collapse of a Minnesota bridge raised nationwide questions about bridge safety and the U.S. Department of Transportation's (DOT) ability to prioritize resources for bridges. The Highway Bridge Program (HBP), the primary source of federal funding for bridges, provided over $4 billion to states in fiscal year 2007. This requested study examines (1) how the HBP addresses bridge conditions, (2) how states use HBP funds and select bridge projects for funding, (3) what data indicate about bridge conditions and the HBP's impact, and (4) the extent to which the HBP aligns with principles GAO developed, based on prior work and federal laws and regulations, for re-examining surface transportation programs. GAO reviewed program documents; analyzed bridge data; and met with transportation officials in states that have high levels of HBP funding and large bridge inventories, including California, Missouri, New York, Pennsylvania, Texas, and Washington."

Testimony issued by the Government Accountability Office with an abstract that begins "The August 1, 2007, collapse of a Minnesota bridge raised nationwide questions about bridge safety and the Department of Transportation's (DOT) prioritization of bridge resources. The Highway Bridge Program (HBP), the primary source of federal funding for bridges, provided over $4 billion to states in fiscal year 2007. This testimony, based on a report GAO is releasing today, addresses (1) how states use HBP funds and select bridge projects for funding, (2) what data indicate about bridge conditions and the HBP's impact, and (3) the extent to which the HBP aligns with principles we developed, based on our prior work and federal laws and regulations, for reexamining surface transportation programs. The testimony also discusses the implications of our work for related sections of proposed legislation under review by this committee, the National Highway Bridge Reconstruction and Inspection Act of 2008 (S.3338)."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has begun implementing the National Security Personnel System (NSPS), its new human capital system for managing civilian personnel performance. As of May 2008, about 182,000 civilian employees were under NSPS. DOD's implementation of NSPS will have far-reaching implications for DOD and civil service reform across the federal government. Based on our prior work looking at performance management in the public sector and DOD's challenges in implementing NSPS, GAO developed an initial list of safeguards that NSPS should include to ensure it is fair, effective, and credible. Congress required GAO to determine (1) the extent to which DOD has implemented internal safeguards to ensure the fairness, effectiveness, and credibility of NSPS; and (2) how DOD civilian personnel perceive NSPS and what actions DOD has taken to address these perceptions. To conduct this work, GAO analyzed relevant documents and employee survey results; interviewed appropriate officials; and conducted discussion groups with employees and supervisors at 12 selected installations."

Testimony issued by the Government Accountability Office with an abstract that begins "In 2004, Congress directed the Department of Defense (DOD) to establish a comprehensive policy to prevent and respond to sexual assaults involving servicemembers. Though not required to do so, the Coast Guard has established a similar policy. This statement addresses implementation and oversight of DOD's and the Coast Guard's programs to prevent and respond to sexual assault incidents. Specifically, it addresses the extent to which DOD and the Coast Guard (1) have developed and implemented policies and procedures to prevent, respond to, and resolve reported sexual assault incidents; (2) have visibility over reports of sexual assault in the military; and (3) exercise oversight over reports of sexual assault involving servicemembers. This statement draws on GAO's report on DOD's and the Coast Guard's Sexual Assault Prevention and Response programs issued on August 29, 2008 (GAO-08-924). For this work, GAO reviewed legislative requirements and DOD and Coast Guard guidance, analyzed sexual assault incident data, and obtained through surveys and interviews the perspective of more than 3,900 servicemembers on sexual assault matters. GAO made 11 recommendations to improve implementation of DOD's and the Coast Guard's programs. These include, for example, reviewing …

Correspondence issued by the Government Accountability Office with an abstract that begins "Congress expanded the National Aeronautics and Space Administration's (NASA) ability to use term appointments to fill civil service positions in 2004. NASA sought this flexibility to ensure that it could hire and retain the workforce it desired. In a joint explanatory statement accompanying the Consolidated Appropriations Act, 2008 (Pub. L. No. 110-161), Congress asked us to review NASA's use of term appointments for civil servant positions. We briefed the committees on the results of our review. This report summarizes that briefing. As agreed to by the committees, this concludes our work performed under this mandate."

A letter report issued by the Government Accountability Office with an abstract that begins "The redeployment of U.S. forces from Iraq, a process the Department of Defense (DOD) refers to as "reposturing," will be a massive and expensive effort. As of March 2008, for example, there were about 173,000 pieces of equipment in Iraq, worth about $16.5 billion, that will need to be returned to the United States. The redeployment process following Operation Desert Storm in 1991, a much shorter war, lasted at least 14 months. DOD guidance emphasizes the importance of early planning for this redeployment process. GAO performed this work under the Comptroller General's Authority. GAO examined the (1) status of logistical planning for reposturing U.S. forces from Iraq and associated assumptions and (2) extent to which DOD established roles and responsibilities for managing and executing retrograde from Iraq. GAO also identified issues that DOD will need to consider in its reposture planning. GAO reviewed documents and interviewed officials from over 20 DOD organizations in the United States and Kuwait."

A letter report issued by the Government Accountability Office with an abstract that begins "The Pension Benefit Guaranty Corporation (PBGC) insures the pension benefits of 44 million private sector workers and retirees in over 30,000 employer-sponsored pension plans. In July 2007, GAO reported that PBGC's governance structure needed improvements, and asked Congress to consider expanding the board of directors to include additional members. GAO also recommended that the board develop policies and mechanisms consistent with corporate governance practices, and develop formal guidelines to clarify the roles and responsibilities of the board chair, members, their representatives, and the director. On the basis of that work, this report addresses (1) the steps PBGC has taken to improve policy direction and oversight and (2) how Congress applies oversight to PBGC and what other oversight mechanisms exist for government corporations. GAO reviewed PBGC's new corporate bylaws and the structure and reporting requirements of selected government corporations. GAO also interviewed PBGC and Department of Labor officials."

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) Secure Border Initiative (SBI) is a multiyear, multibillion-dollar program to secure the nation's borders through, among other things, new technology, increased staffing, and new fencing and barriers. The technology component of SBI, which is known as SBInet, involves the acquisition, development, integration, and deployment of surveillance systems and command, control, communications, and intelligence technologies. GAO was asked to testify on its draft report, which assesses DHS's efforts to (1) define the scope, timing, and life cycle management approach for planned SBInet capabilities and (2) manage SBInet requirements and testing activities. In preparing the draft report, GAO reviewed key program documentation, including guidance, plans, and requirements and testing documentation; interviewed program officials; analyzed a random probability sample of system requirements; and observed operations of the initial SBInet project."

Testimony issued by the Government Accountability Office with an abstract that begins "In November 2005, the Department of Homeland Security (DHS) established the Secure Border Initiative (SBI), a multiyear, multibillion-dollar program to secure U.S. borders. One element of SBI is the U.S. Customs and Border Protection's (CBP) SBI program, which is responsible for developing a comprehensive border protection system through a mix of surveillance and communication technologies known as SBInet (e.g., radars, sensors, cameras, and satellite phones), and tactical infrastructure (e.g., fencing). The House Committee on Homeland Security and its Subcommittee on Management, Investigations, and Oversight asked GAO to monitor DHS progress in implementing CBP's SBI program. This testimony provides GAO's observations on (1) technology deployment; (2) infrastructure deployment; and (3) how the CBP SBI program office has defined its human capital goals and the progress it has made to achieve these goals. GAO's observations are based on prior and new work, including analysis of DHS documentation, such as program schedules, contracts, and status reports. GAO also conducted interviews with DHS and Department of the Interior officials and contractors, and visits to sites on the southwest border where SBI deployment is under way. GAO performed the work from March to …

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Postal Service (USPS) pay for performance (PFP) program for managers includes quantitative performance indicators. PFP ratings are the basis for salary increases and lump sum awards for nearly 750 Postal Career Executive Service (PCES) executives and about 71,700 other participants, mostly Executive and Administrative Schedule (EAS) employees. GAO was requested to provide information about USPS's PFP system. This report (1) describes the key features of USPS's PFP system, (2) provides information on the weight of its performance indicators in determining PFP ratings, and (3) identifies opportunities for USPS to incorporate delivery performance indicators into its PFP system. GAO obtained USPS documents and data, interviewed USPS officials, and primarily based its assessment on laws related to timely delivery and interviews with senior USPS officials."

Testimony issued by the Government Accountability Office with an abstract that begins "The upcoming 2009 transition will be a unique and critical period for the U.S. government. It marks the first wartime presidential transition in 40 years. It will also be the first administration change for the relatively new Department of Homeland Security operating in the post 9/11 environment. The next administration will fill thousands of positions across government; there will be a number of new faces in Congress as well. Making these transitions as seamlessly as possible is pivotal to effectively and efficiently help accomplish the federal government's many essential missions. While the Government Accountability Office (GAO), as a legislative branch agency, has extensive experience helping each new Congress, the Presidential Transition Act points to GAO as a resource to incoming administrations as well. The Act specifically identifies GAO as a source of briefings and other materials to help presidential appointees make the leap from campaigning to governing by informing them of the major management issues, risks, and challenges they will face. GAO has traditionally played an important role as a resource for new Congresses and administrations, providing insight into the issues where GAO has done work. This testimony …

A letter report issued by the Government Accountability Office with an abstract that begins "The nation's remaining grassland has several important benefits, such as providing land for grazing and wildlife habitat for many at-risk species. However, over the past 3 centuries about half of the grassland has been converted to other uses, principally cropland. In addition to losing important grassland values, such conversions may result in increased spending on federal farm programs, such as crop insurance, especially in marginal areas. GAO examined (1) the extent of grassland conversions to cropland and the cost of farm program payments for these newly converted cropland acres; (2) the relative importance of farm program payments versus other factors in producers' decisions to convert grassland to cropland; and (3) any impact the Sodbuster conservation provision--which places soil erosion standards on certain converted land--has had on limiting grassland conversions."

A letter report issued by the Government Accountability Office with an abstract that begins "Control systems--computer-based systems that monitor and control sensitive processes and physical functions--perform vital functions in many of our nation's critical infrastructures, including electric power, oil and gas, water treatment, and chemical production. The disruption of control systems could have a significant impact on public health and safety, which makes securing them a national priority. GAO was asked to (1) determine cyber threats, vulnerabilities, and the potential impact of attacks on critical infrastructure control systems; (2) determine the challenges to securing these systems; (3) identify private sector initiatives to strengthen the cybersecurity of control systems; and (4) assess the adequacy of public sector initiatives to strengthen the cybersecurity of control systems. To address these objectives, we met with federal and private sector officials to identify risks, initiatives, and challenges. We also compared agency plans to best practices for securing critical infrastructures."

A letter report issued by the Government Accountability Office with an abstract that begins "Congress imposed restrictions on some federal programs to prevent funding of business relocations. Congress expressed concerns about state and local governments using federal funds to attract jobs to one community at a loss of jobs to another and about compliance with relocation restrictions. This report (1) identifies large federal economic development programs that state and local governments can use as incentives, (2) identifies which programs contain statutory prohibitions on funding relocations, and (3) assesses whether federal agencies had established and implemented procedures to help ensure compliance with prohibitions. To address these objectives, GAO searched federal databases, reviewed relevant statutes and regulations, and conducted limited testing of agency procedures."

A letter report issued by the Government Accountability Office with an abstract that begins "In performing its missions, the Department of Homeland Security (DHS) relies extensively on information technology (IT). Recognizing this, DHS's fiscal year 2006 appropriations act required its Chief Information Officer (CIO) to submit a report to congressional appropriations committees that includes, among other things, an IT human capital plan, and the act directs GAO to review the report. GAO's review addressed (1) whether the IT human capital plan is consistent with federal guidance and associated best practices and (2) the status of the plan's implementation. In performing its review, GAO compared DHS's plan and supporting documentation with 27 practices in the Human Capital Assessment and Accountability Framework of the Office of Personnel Management, and examined plan implementation activities at three DHS component agencies."

Testimony issued by the Government Accountability Office with an abstract that begins "Six years after the attack on the World Trade Center (WTC), concerns persist about health effects experienced by WTC responders and the availability of health care services for those affected. Several federally funded programs provide screening, monitoring, or treatment services to responders. GAO has previously reported on the progress made and implementation problems faced by these WTC health programs. This testimony is based on and updates GAO's report, September 11: HHS Needs to Ensure the Availability of Health Screening and Monitoring for All Responders (GAO-07-892, July 23, 2007). In this testimony, GAO discusses the status of (1) services provided by the Department of Health and Human Services' (HHS) WTC Federal Responder Screening Program, (2) efforts by the Centers for Disease Control and Prevention's National Institute for Occupational Safety and Health (NIOSH) to provide services for nonfederal responders residing outside the New York City (NYC) area, and (3) NIOSH's awards to WTC health program grantees for treatment services. For the July 2007 report, GAO reviewed program documents and interviewed HHS officials, grantees, and others. In August and September 2007, GAO updated selected information in preparing this testimony."

Testimony issued by the Government Accountability Office with an abstract that begins "After the 2001 attack on the World Trade Center (WTC), nearly 3,000 people died and an estimated 250,000 to 400,000 people who lived, worked, or attended school in the vicinity were affected. An estimated 40,000 people who responded to the disaster--including New York City Fire Department (FDNY) personnel and other government and private-sector workers and volunteers--were exposed to numerous physical and mental health hazards. Concerns remain about the long-term health effects of the attack and about the nation's capacity to plan for and respond to both short- and long-term health effects in the event of a future attack or other disaster. Several federally funded programs have monitored the physical and mental health effects of the WTC attack. These monitoring programs include one-time screening programs and programs that also conduct follow-up monitoring. GAO was asked to assess the progress of these programs. GAO examined (1) federally funded programs implemented by state and local government agencies or private institutions, (2) federally administered programs to monitor the health of federal workers who responded to the disaster in an official capacity, and (3) lessons learned from WTC monitoring programs. GAO reviewed program …

A letter report issued by the Government Accountability Office with an abstract that begins "Thousands of credit unions have placed about $55 billion of their excess funds in corporate credit unions (corporates). In a three-tiered system, corporates provide lending, investment, and processing services for their member credit unions. Problems with investments in the past prompted regulatory changes that required higher capitalization and stricter risk management, but allowed for expanded investment authorities. GAO assessed (1) the changes in financial condition of the corporate network and (2) the oversight of corporates by the National Credit Union Administration (NCUA), the federal regulator of credit unions."

A letter report issued by the Government Accountability Office with an abstract that begins "The Social Security Administration's (SSA) Disability Insurance (DI) program is one of the nation's largest cash assistance programs for disabled workers. In fiscal year 2003, the DI program provided about $70 billion in financial assistance to approximately 7.5 million disabled workers, their spouses, and dependent children. This program has grown in recent years and is poised to grow further as the baby boom generation ages. The Senate Committee on Finance asked GAO to (1) determine the amount of overpayments in the DI program, particularly those attributable to earnings or work activity, and (2) identify any vulnerabilities in SSA's processes and policies for verifying earnings that may contribute to work-related overpayments."