A letter report issued by the Government Accountability Office with an abstract that begins "401(k) plan sponsors are responsible for offering an array of appropriate investment options, and participants are responsible for directing their investments among those options. While participants expect to be able to switch investment options or withdraw money from their accounts, during the recent economic downturn, some 401(k) plan sponsors and participants found that they were restricted from doing so. GAO was asked to (1) identify some of the specific investments and practices that prevented plan sponsors and participants from accessing their 401(k) plan assets and (2) determine any changes the Department of Labor (Labor) could make to assist sponsors in understanding the challenges posed by the investments and practices that restricted withdrawals. To do this, GAO reviewed relevant federal laws and regulations and consulted with experts, federal officials, service providers, and plan sponsors."

A letter report issued by the Government Accountability Office with an abstract that begins "The Air Force has managed its remotely piloted aircraft (RPA) pilots using some strategic human-capital approaches, such as planning for the different levels of experience that it needs in these pilots. However, it continues to face challenges. High-performing organizations manage human capital to identify the right number of personnel and to target the right sources to fill personnel needs. In 2008, the Air Force determined the optimum number of RPA pilots—the crew ratio—for some units, but it did not account for all tasks these units complete. Air Force officials stated that, as a result, the crew ratio is too low, but the Air Force has not updated it. Air Force guidance states that low crew ratios diminish combat capability and cause flight safety to suffer, but the Air Force has operated below its optimum crew ratio and it has not established a minimum crew ratio. Further, high work demands on RPA pilots limit the time they have available for training and development and negatively affects their work-life balance. In addition, the Air Force faces challenges recruiting officers into the RPA pilot career and may face challenges …

A letter report issued by the Government Accountability Office with an abstract that begins "The Army has taken a number of steps to begin executing its network strategy and agile process, including establishing a baseline network architecture for Army communications. The Army's agile process involves seven phases and three decision points to allow officials to quickly evaluate emerging networking technologies to determine if they address capability gaps and can be deployed to the field. However, the network strategy is still evolving and the Army has not yet executed one full cycle of the agile process. The Army's strategy addresses some aspects of cost, technology maturity, security, and readiness, but as implementation is still under way, data for assessing progress are not available at this time. Nevertheless, the Army is beginning to spend billions of dollars netting together dozens of disparate systems to form a network that is intended to enhance warfighter effectiveness and survivability. Specifically, the Army has identified that over $3 billion will be needed each year on an indefinite basis for investments in networking capabilities, potentially making it one of the Army's most costly investments. To help determine that technologies meet prescribed levels of technical maturity, the Army …

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 "As the number of biological labs increases, so too do the safety risks for lab workers. Data on these risks--collected through a safety reporting system (SRS) from reports of hazards, incidents, and accidents--can support safety efforts. However, no such system exists for all biological labs, and a limited system--managed by the Centers for Disease Control and Prevention (CDC) and the Animal and Plant Health Inspection Service (APHIS)--applies to only a subset of these labs. While a national SRS has been proposed, design and implementation are complex. In this context, GAO was asked to identify lessons from (1) the literature and (2) case studies; and to apply those lessons to (3) assess CDC and APHIS's theft, loss, or release (TLR) system for select agents, such as anthrax, and (4) suggest design and implementation considerations for a labwide SRS. To do its work, GAO analyzed SRS literature; conducted case studies of SRSs in aviation, commercial nuclear, and health care industries; and interviewed agency officials and biosafety specialists."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) approved the Generation-3 (Gen-3) acquisition in October 2009, but it did not fully engage in the early phases of its acquisition framework to ensure that the acquisition was grounded in a justified mission need and that it pursued an optimal solution. Critical processes in the early phases of DHS's framework are designed to (1) justify a mission need that warrants investment of resources and (2) select an optimal solution by evaluating viable alternatives based on risk, costs, and benefits. BioWatch program officials said that these early acquisition efforts were less comprehensive and systematic than the DHS framework calls for because there was already departmental consensus around the solution. Without a systematic effort to justify the need for the acquisition in the context of its costs, benefits, and risks, DHS has pursued goals and requirements for Gen-3 with limited assurance that they represent an optimal solution. Reevaluating the mission need and systematically analyzing alternatives could provide better assurance of an optimal solution."

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2011, the Department of Homeland Security (DHS) reported data meeting its goal to secure the land border with a decrease in apprehensions; our data analysis showed that apprehensions decreased within each southwest border sector and by 68 percent in the Tucson sector from fiscal years 2006 to 2011, due in part to changes in the U.S. economy and achievement of Border Patrol strategic objectives. These data generally mirrored the decrease in estimated known illegal entries across locations. Other data are used by Border Patrol sector management to assess efforts in securing the border against the threat of illegal migration, drug smuggling, and terrorism; and Border Patrol may use these data to assess border security at the national level as the agency transitions to a new strategic plan. Our analysis of these data indicated that in the Tucson sector, there was little change in the percentage of estimated known illegal entrants apprehended by Border Patrol over the past 5 fiscal years, and the percentage of individuals apprehended who repeatedly crossed the border illegally declined across the southwest border by 6 percent from fiscal years …

A letter report issued by the Government Accountability Office with an abstract that begins "Certain countries and visa categories are subject to higher levels of fraud. In fiscal year 2010, almost 60 percent of confirmed fraud cases (9,200 out of 16,000) involved applicants from Brazil, China, Dominican Republic, India, and Mexico. Department of State (State) officials told GAO that fraud most commonly involves applicants for temporary visits to the United States who submit false documentation to overcome the presumption that they intend to illegally immigrate. Fraud is also perpetrated for immigrant visas and nonimmigrant visa categories such as temporary worker visas and student visas. In response to State efforts to combat visa fraud, unscrupulous visa applicants adapt their strategies, and as a result, fraud trends evolve over time."

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 "The Environmental Protection Agency (EPA) has not conducted a recent evaluation of demand for Integrated Risk Information System (IRIS) toxicity assessments with input from users inside and outside EPA. Specifically, EPA issued a needs assessment report in 2003, which estimated that 50 new or updated IRIS toxicity assessments were needed each year to meet users' needs. However, GAO did not find sufficient support for the estimate. In addition, IRIS Program officials recognize that the 2003 estimate does not reflect current conditions, but the agency does not plan to perform another evaluation of demand. Without a clear understanding of current demand for IRIS toxicity assessments, EPA cannot adequately measure the program's performance; effectively determine the number of IRIS toxicity assessments required to meet the needs of IRIS users; or know the extent of unmet demand."

A letter report issued by the Government Accountability Office with an abstract that begins "An annual average of 6.2 percent of noninstitutionalized children in Medicaid nationwide and 4.8 percent of privately insured children took one or more psychotropic medications, according to GAO's analysis of 2007-2009 data from the Department of Health and Human Services' (HHS) Medical Expenditure Panel Survey (MEPS). MEPS data also showed that children in Medicaid took antipsychotic medications (a type of psychotropic medication that can help some children but has a risk of serious side effects) at a relatively low rate--1.3 percent of children--but that the rate for children in Medicaid was over twice the rate for privately insured children, which was 0.5 percent. In addition, MEPS data showed that most children whose emotions or behavior, as reported by their parent or guardian, indicated a potential need for a mental health service did not receive any services within the same year. The Centers for Medicare & Medicaid Services (CMS) and many states have initiatives under way to help ensure that children receive appropriate mental health treatments. However, CMS's ability to monitor children's receipt of mental health services is limited because CMS does not collect information from states …

A letter report issued by the Government Accountability Office with an abstract that begins "States and community colleges GAO visited have implemented several strategies to improve developmental education--which is remedial coursework in math, reading, or writing for students who are assessed not to be ready for college-level classes. Many initiatives involved shortening the amount of time for developmental education and better targeting material to an individual student's needs. For example, two community colleges have implemented fast track classes that enable students to take two classes in one semester instead of in two semesters. One developmental education program in Washington places students directly into college level classes that also teach developmental education as part of the class. Community colleges are also using tools such as test preparatory classes to help students prepare for placement tests that determine if they will need to take developmental education courses. According to community college officials GAO spoke with, these classes help familiarize students with prior coursework and, in some cases, help them place directly into college level courses. Additionally, most community colleges GAO visited have worked to align their curriculum with local high schools so that graduating seniors are ready for college. Little research has …

Testimony issued by the Government Accountability Office with an abstract that begins "The Agreement would provide decreasing assistance, totaling approximately $215 million through fiscal year 2024 and includes the following:"

A letter report issued by the Government Accountability Office with an abstract that begins "In performing agency tasks, contractor employees often require access to sensitive information that must be protected from unauthorized disclosure or misuse. This report assesses the (1) extent to which agency guidance and contracts contain safeguards for contractor access to sensitive information, and (2) adequacy of governmentwide guidance on how agencies are to safeguard sensitive information to which contractors may have access. To conduct this work, GAO identified key attributes involving sensitive-information safeguards, analyzed guidance and met with officials at three agencies selected for their extensive reliance on contractor employees, analyzed 42 of their contract actions for services potentially requiring contractor access to sensitive information, and analyzed the Federal Acquisition Regulation (FAR) and pending FAR changes regarding governmentwide guidance on contractor safeguards for access to sensitive information."

A letter report issued by the Government Accountability Office with an abstract that begins "Using data from multiple sources, GAO determined that 675 of 708 Department of State (State) personnel and all 143 U.S. Agency for International Development (USAID) personnel on assignments longer than 6 months (assigned personnel) in the designated high-threat countries on March 31, 2013, were in compliance with the Foreign Affairs Counter Threat (FACT) training requirement. GAO found that the remaining 33 State assigned personnel on such assignments had not complied with the mandatory requirement. For State and USAID personnel on temporary duty of 6 months or less (short-term TDY personnel), GAO was unable to assess compliance because of gaps in State's data. State does not systematically maintain data on the universe of U.S. personnel on short-term TDY status to designated high-threat countries who were required to complete FACT training. This is because State lacks a mechanism for identifying those who are subject to the training requirement. These data gaps prevent State or an independent reviewer from assessing compliance with the FACT training requirement among short-term TDY personnel. According to Standards for Internal Control in the Federal Government , program managers need operating information to determine whether …

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

Testimony issued by the Government Accountability Office with an abstract that begins "Since 2003, the Future Combat System (FCS) program has been the centerpiece of the Army's efforts to transition to a lighter, more agile, and more capable combat force. In 2009, however, concerns over the program's performance led to the Secretary of Defense's decision to significantly restructure and ultimately cancel the acquisition program. As a result, the Army is outlining a new approach to ground force modernization. This statement outlines the Army's preliminary post-FCS actions and identifies the challenges DOD and the Army must address as they proceed. This testimony is based on GAO's report on the Army's Ground Force Modernization effort scheduled for release March 15, 2010. It emphasizes the December 2009 decision to begin low-rate initial production for Increment 1 of the Brigade Combat Team Modernization."

Correspondence issued by the Government Accountability Office with an abstract that begins "According to DOD data, over 500,000 passengers used the space-available travel program from fiscal years 2009 through 2011. DOD data show that the five most-used air terminals have limited seats available. Specifically, seats for the three most-traveled destinations from each terminal were near capacity in Fiscal Year 2011. While there were some unused seats for space-available travel, these may be seats on routes with less-desirable destinations or during less-popular travel months. Additionally, DOD officials indicated that existing challenges with usage of the space-available travel program, adherence to DOD's original intent for the program, and air terminal logistics and maintenance would be exacerbated if the number of eligible passengers were to increase."

Correspondence issued by the Government Accountability Office with an abstract that begins "DOD is estimating and publishing approximate costs for selected types of internally and externally required reports, but in some cases its approach is not fully consistent with relevant cost estimating best practices and cost accounting standards. Specifically, DOD entities have been directed to use the cost estimating tool to capture marginal costs of activities associated with completing a report or study that would not have been performed otherwise. These costs consist of certain manpower costs (such as the prorated salaries of military and civilian personnel based on the time they spent) and nonlabor costs (such as contract services, travel, or printing). In comparing DOD’s approach to (1) GAO’s Cost Estimating and Assessment Guide—which states that high-quality, reliable cost estimates should be comprehensive, well documented, and accurate—and (2) relevant accounting standards, we found the following."

Correspondence issued by the Government Accountability Office with an abstract that begins "In summary, we found that DOD's fiscal year 2013 corrosion budget report to Congress (1) included some, but not all of the six mandated elements; (2) included a funding request that equals DOD's fiscal year 2013 stated requirements for corrosion activities and projects; and (3) lacked information needed to calculate the potential cost avoidance. First, DOD included three of the six mandated elements, did not include two of the elements, and one of the elements was not applicable this year. For example, DOD included the most recent annual corrosion reports of the military departments, attached in an annex. However, it did not include the funds requested in the budget compared to the funding requirements for the fiscal year covered by the report or the previous fiscal year. Second, DOD officials stated that the fiscal year 2013 budget request and the fiscal year 2013 funding requirements for activities and projects are the same this year--$9.1 million. According to these officials, DOD does not have any fiscal year 2013 unfunded requirements for corrosion activities and projects. Third, we did not calculate the cost avoidance DOD could achieve with its fiscal …

Testimony issued by the Government Accountability Office with an abstract that begins "The termination of the six defined benefit plans the Delphi Corporation (Delphi) sponsored, and the provision of benefit protections to some Delphi employees but not others, culminated from a complex series of events involving Delphi, the General Motors Corporation (GM), various unions, the U.S. Department of the Treasury (Treasury), and the Pension Benefit Guaranty Corporation (PBGC). When Delphi spun off from GM in 1999, three unions secured an agreement that GM would provide a retirement benefit supplement (referred to as "top-ups") for their members should their pension plans be frozen or terminated and they were to suffer a resulting loss in pension benefits. These three unions were: (1) the International Union, United Automobile, Aerospace, and Agricultural Implement Workers of America (UAW); (2) the International Union of Electronic, Electrical, Salaried, Machine and Furniture Workers, AFL-CIO (IUE); and (3) the United Steelworkers of America (USWA). No other Delphi employees had a similar agreement to receive a top-up, including salaried workers and hourly workers belonging to other unions. Over the course of events that unfolded over the next decade, the agreements with these three unions ultimately were preserved through the resolution …

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Department of Education (Education) manages one of the largest discretionary appropriations of any federal agency, and plays a key role in supporting efforts to meet the nation's education goals. While Education managed a discretionary appropriation of over $160 billion in fiscal year 2009 and was responsible for administering about 200 grant programs, it has the smallest workforce of any cabinet agency. As requested, this report examines (1) the key high-level management challenges facing Education, (2) Education's strategic management of its workforce, (3) Education's design of internal controls to help ensure accountability over contracts and student aid grants, and (4) Education's information technology (IT) management controls. To do this, GAO reviewed relevant Education documents and interviewed Education program and management officials about strategic workforce management, IT, contracts, and Pell Grants."

Testimony issued by the Government Accountability Office with an abstract that begins "In July 2012, GAO reported that the Department of Justice's (DOJ) more than 200 grant programs overlapped across 10 key justice areas, and that this overlap contributed to the risk of unnecessarily duplicative grant awards for the same or similar purposes. GAO has recommended, among other steps, that DOJ conduct an assessment to better understand the extent of grant program overlap and determine if consolidation is possible. DOJ has begun taking related actions, but it is too early to assess their impact."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security’s (DHS) senior leadership vacancy rates, while reaching a peak of 25 percent in 2006, have generally declined since that time—from 25 percent in fiscal year 2006 to 10 percent at the end of fiscal year 2011. From fiscal years 2006 through 2010—the most recent year for which governmentwide vacancy and attrition data were available—DHS vacancy rates in 2006, 2007, and 2010 were statistically higher than the average of other agencies subject to the Chief Financial Officers (CFO) Act but were not statistically different in 2008 and 2009. DHS’s components’—such as the Transportation Security Administration and U.S. Immigration and Customs Enforcement—vacancy rates varied. Many had vacancy rates above 20 percent—one as high as 57 percent—in fiscal year 2006, but generally had lower rates at the end of fiscal year 2011."