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 United States legally imported more than 1 billion live animals from 2005 through 2008. With increased trade and travel, zoonotic diseases (transmitted between animals and humans) and animal diseases can emerge anywhere and spread rapidly. The importation of live animals is governed by five principal statutes and implemented by four agencies. GAO was asked to examine, among other things, (1) potential gaps in the statutory and regulatory framework governing live animal imports, if any, that may allow the introduction and spread of zoonotic and animal diseases and (2) the extent to which the agencies collaborate to meet their responsibilities, and face barriers, if any, to collaboration. GAO reviewed statutes, met with agency officials, visited ports of entry, and surveyed experts on animal imports."

A letter report issued by the Government Accountability Office with an abstract that begins "Since September 11, 2001, the Federal Bureau of Investigation's (FBI) mission and workforce have expanded, and the FBI has outgrown its aging headquarters, the J. Edgar Hoover Building (Hoover Building). As a result, the FBI also operates in over 40 annexes, the majority located in the National Capital Region. In the explanatory statement accompanying the 2009 Omnibus Appropriations Act, GAO was directed to examine the FBI's headquarters facilities. In response, GAO examined the extent to which (1) these facilities support the FBI's security, space, and building condition requirements and (2) the FBI and the General Services Administration (GSA)--the real property steward for the Hoover Building--have followed leading capital decision-making practices in identifying alternatives for meeting the FBI's facility needs. GAO reviewed security, space, and condition assessments and planning studies; visited FBI facilities; and interviewed FBI and GSA officials."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the Small Business Administration’s (SBA) efforts to modernize its Loan Management and Accounting System (LMAS). As discussed in our report, SBA had completed one of the seven LMAS-Incremental Improvement Projects (IIPs) and awarded contracts for work on three others as of October 2011. However, the projects have experienced increasing costs and schedule delays. However, the projects have experienced increasing costs and schedule delays. Specifically, according to the most recent project schedule, dated August 2011, SBA completed one project in May 2011, 2 months later than planned and expects five of the remaining six projects to finish between 4 and 11 months later than the dates reported to Congress in October 2010. Further, according to the agency’s most recent report to Congress, dated March 2011, the total projected cost of the projects increased approximately $5 million since October 2010 and the costs of individual projects had risen between approximately 3 and 53 percent. SBA plans to complete the seven IIPs at a total cost of approximately $28 million by July 2013. Our report also raises concerns about SBA’s inconsistent implementation of key management practices."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2004, the Office of Management and Budget (OMB) launched the financial management line of business (FMLOB) initiative, in part, to reduce the cost and improve the quality and performance of federal financial management systems by leveraging shared services available from external providers. In response to a request to study FMLOB-related issues, this report (1) identifies the steps agencies have taken, or planned to take, to modernizing their core financial systems and migrate to an external provider and (2) assesses the reported benefits and significant challenges associated with migrations, including any factors related to OMB's new financial systems modernization approach. GAO's methodology included surveying federal agencies to obtain the status of their financial management systems as of September 30, 2009 (prior to OMB's March 2010 announcement of a new approach), and interviewing officials with selected agencies, external providers, and OMB. In oral comments on a draft of this report, OMB stated its position that it was too early for GAO to draw conclusions on its new approach because it is still a work in progress. For this reason, GAO is not making any new recommendations. However, …

A letter report issued by the Government Accountability Office with an abstract that begins "Federal funding for highways is provided to the states mostly through a series of grant programs known as the Federal-Aid Highway Program, administered by the Department of Transportation's (DOT) Federal Highway Administration (FHWA). In 2005, the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) authorized $197.5 billion for the Federal-Aid Highway Program for fiscal years 2005 through 2009. The program operates on a "user pay" system, wherein users contribute to the Highway Trust Fund through fuel taxes and other fees. The distribution of funding among the states has been a contentious issue. States that receive less than highway users contribute are known as "donor" states and states that receive more than users contribute are known as "donee" states. GAO was asked to examine for the SAFETEA-LU period (1) how contributions to the Highway Trust Fund compared with the funding states received, (2) what provisions were used to address rate-of-return issues across states, and (3) what additional factors affect the relationship between contributions to the Highway Trust Fund and the funding states receive. To conduct this review, GAO obtained and analyzed data from …

Correspondence issued by the Government Accountability Office with an abstract that begins "Many of our nation's children have difficulty accessing needed health care services. In 2008, the Robert Wood Johnson Foundation reported that about 25 percent of children with insurance and about 55 percent of uninsured children did not receive a recommended routine checkup within the previous year. According to the Department of Health and Human Services (HHS), children face growing risks from chronic physical conditions such as asthma and obesity and from mental health disorders such as depression, and yet, as we have reported, their access to services may be impeded by a number of barriers, including a lack of health insurance and a lack of convenient transportation to medical appointments. Access to mental health care services may also be impeded by concerns about stigma--negative attitudes and beliefs often associated with receiving such care--which can be a deterrent to seeking these services. To help increase children's access to primary health care and other health care services, states and communities have established school-based health centers (SBHC). SBHCs are located on school grounds, provide health care services regardless of ability to pay, and offer a broader range of services than a …

A letter report issued by the Government Accountability Office with an abstract that begins "Spent nuclear fuel--considered very hazardous--is accumulating at commercial reactor sites in 33 states. The Nuclear Waste Policy Act of 1982, as amended, directs the Department of Energy (DOE) to dispose of this waste in a repository at Yucca Mountain, Nevada. In June 2008, DOE submitted a license application for the repository, but in March 2010 moved to withdraw it. However, the Nuclear Regulatory Commission (NRC) or the courts--as a result of lawsuits--could compel DOE to resume the licensing process. This report examines (1) the basis for DOE's decision to terminate the Yucca Mountain program, (2) the termination steps DOE has taken and their effects, (3) the major impacts if the repository were terminated, and (4) the principal lessons learned. GAO reviewed documents and interviewed knowledgeable parties."

Correspondence issued by the Government Accountability Office with an abstract that begins "In summary, we identified three DOD joint publications and two guidance documents that call for the consideration of unintended consequences, moral hazards, or risk mitigation procedures in planning for security force assistance. For example, Joint Publication 5-0, Joint Operations Planning, explicitly advises commanders to consider undesired consequences when planning operations and to refine plans to mitigate any undesired effects. This joint publication also includes procedures, such as the mission analysis and course of action analysis, to mitigate risks, which could include unintended consequences. Further, the Security Force Assistance Handbook, a guidance document, explains that site surveys serve to determine the suitability of the foreign security force for training, which may include considerations for potential unintended consequences and moral hazards, according to DOD officials. In addition to DOD joint publications and guidance, we reviewed a DOD directive and an instruction that DOD identified as relevant for our review and found that neither document specifically calls for consideration of unintended consequences or similar risks. However, DOD officials noted that they may incorporate considerations for unintended consequences and similar risks in a subsequent update to DOD Directive 5132.03, DOD Policy and …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense’s (DOD) management of its key humanitarian assistance programs reflects both positive practices and weaknesses:"

A letter report issued by the Government Accountability Office with an abstract that begins "The Navy's 2013 report to Congress on the Port Royal 's material condition partially addressed congressional reporting requirements but has likely overstated modernization costs should the ship be retained in service. While the Navy acknowledges that it did not obtain an independent structural assessment as required by one of the mandates, the Navy found the condition of the ship to be comparable to other cruisers when its own technical experts assessed the ship. For example, in addressing the congressional requirements, the Navy assessed the Port Royal 's structure and found the condition of the superstructure and interior hull to be typical of other cruisers in the class, indicating its suitability for continued use. The mandate also required that the Navy's assessments be reviewed by experts. GAO found that the Navy's assessment was reviewed by the Naval Sea Systems Command Engineering Directorate, the Navy's technical authority, and by independent boards of subject-matter experts from the Department of Defense and industry—the Board of Inspection and Survey and the American Bureau of Shipping, respectively. All three reviewers generally concurred with the assessment. Finally, the Navy's report to Congress included …

A letter report issued by the Government Accountability Office with an abstract that begins "For the 52 NNSA identified limitations for all weapons in the U.S. nuclear stockpile, 86 percent fall into six types: detonation safety under abnormal conditions, weapon reliability, weapon delivery, more frequent replacement of limited life components, nuclear yield, and worker safety. Some DOD officials expressed concern over the impact that certain weapon limitations have on weapon operation, maintenance, and war planning. According to DOD officials, current DOD mitigation actions, as well as the successful completion of ongoing and planned NNSA efforts, should address most limitations for which the officials raised concerns. DOD officials stated that the current stockpile allows sufficient flexibility to mitigate limitations. However, they told GAO that there may be less flexibility in the future as the stockpile continues to age and decreases in size. For each weapon system, NNSA provides DOD with guidance containing additional information on nuclear weapon limitations. However, GAO found that this guidance does not cover all limitations and some DOD officials said that it may not provide them with relevant information for some limitations. Specifically, the guidance addresses approximately 60 percent of all limitations but does not include limitations …

A letter report issued by the Government Accountability Office with an abstract that begins "Since enactment of the Water Resources Development Act of 2007, 49 project studies have undergone peer review but it is unclear how many were performed in response to section 2034 requirements because the Army Corps of Engineers (Corps) does not make specific determinations or track if a peer review is being conducted under section 2034. In February 2011, in response to section 2034, the Corps submitted its initial report to Congress summarizing its implementation of the peer review process. In its report, however, the Corps did not distinguish which studies had been selected for peer review in accordance with section 2034 and therefore, did not provide Congress information that would help decision makers evaluate the requirements of section 2034 at the end of the trial period."

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. funding for global HIV/AIDS and other health-related programs rose significantly from 2001 to 2008. The President's Emergency Plan for AIDS Relief (PEPFAR), reauthorized in 2008 at $48 billion through 2013, has made significant investments in support of prevention of HIV/AIDS as well as care and treatment for those affected by the disease in 31 partner countries and 3 regions. In May 2009, the President proposed spending $63 billion through 2014 on global health programs, including HIV/AIDS, under a new Global Health Initiative. The Office of the U.S. Global AIDS Coordinator (OGAC), at the Department of State (State), coordinates PEPFAR implementation. The Centers for Disease Control and Prevention (CDC) and the U.S. Agency for International Development (USAID), among other agencies, implement PEPFAR as well as other global health-related assistance programs, such as maternal and child health, infectious disease prevention, and malaria control, among others. Responding to legislative directives, this report examines U.S. disbursements (referred to as spending) for global HIV/AIDS- and other health-related bilateral foreign assistance programs (including basic health and population and reproductive health programs) in fiscal years 2001-2008. The report also provides information on …

A letter report issued by the Government Accountability Office with an abstract that begins "In 2007, the United States enacted a law incrementally raising the minimum wages in American Samoa and the Commonwealth of the Northern Mariana Islands (CNMI). The law applied the first $.50 per hour increase in July 2007 and mandated additional increases in each subsequent year until the minimum wages reach the level of the U.S. minimum wage--currently $7.25 per hour. American Samoa's lowest paid will reach that wage in 2016, and the CNMI in 2015. In American Samoa, one of two tuna canneries employing almost a third of workers closed in September 2009. In the CNMI, where the garment industry was one of two major employers, the last garment factory closed in early 2009. The American Recovery and Reinvestment Act requires GAO to report annually on the impact of the minimum wage increases in American Samoa and the CNMI. In this report GAO describes, since the increases began, wages, employment, employer actions, inflation-adjusted earnings, and worker views. GAO reviewed existing information from federal and local sources. GAO also collected data from large employers (at least 50 employees) through a questionnaire and from small employers and workers …

A letter report issued by the Government Accountability Office with an abstract that begins "In GAO's opinion, the Bureau of the Public Debt's (BPD) Schedules of Federal Debt for fiscal years 2012 and 2011 were fairly presented in all material respects, and BPD maintained effective internal control over financial reporting relevant to the Schedule of Federal Debt as of September 30, 2012. GAO's tests of BPD's compliance in fiscal year 2012 with selected provisions of laws related to the Schedule of Federal Debt disclosed no instances of noncompliance."

A letter report issued by the Government Accountability Office with an abstract that begins "In connection with GAO's requirement to audit the consolidated financial statements of the U.S. government, GAO audits the Schedules of Federal Debt managed by the Department of the Treasury's (Treasury) Bureau of the Public Debt (BPD) annually to determine whether, in all material respects, (1) the schedules are reliable and (2) BPD maintained effective internal control over financial reporting relevant to the Schedule of Federal Debt. Further, GAO tests compliance with selected provisions of laws related to the Schedule of Federal Debt. Federal debt managed by BPD consists of Treasury securities held by the public and by certain federal government accounts, referred to as intragovernmental debt holdings. Debt held by the public primarily represents the amount the federal government has borrowed from the public to finance cumulative cash deficits. Intragovernmental debt holdings represent federal debt owed by Treasury to federal government accounts--primarily federal trust funds such as Social Security and Medicare--that typically have an obligation to invest their excess annual receipts (including interest earnings) over disbursements in federal securities."

A letter report issued by the Government Accountability Office with an abstract that begins "The Defense Contract Audit Agency (DCAA) has a critical role in contract oversight. DCAA audits are intended to help provide reasonable assurance that defense company policies for safeguarding assets and complying with contractual requirements are fulfilled. Defense companies also maintain their own internal audit departments to monitor policies, procedures, and business systems related to their government contracts. GAO was asked to assess the role of defense companies' internal audit departments and their ability to provide DCAA with information on their internal controls. GAO assessed (1) selected defense companies' adherence to standards for internal audits, (2) the extent to which those companies' internal audit reports address defense contract management internal controls, and (3) DCAA's ability to examine internal audits and use information from these audits. GAO reviewed a nongeneralizable sample of seven major defense companies including the five largest defense contractors and two smaller contractors; analyzed information on their 2008 and 2009 internal audits, which were the latest available when GAO began its assessment; and reviewed DCAA's ability to examine and use the audits in carrying out its oversight."

Correspondence issued by the Government Accountability Office with an abstract that begins "Securing transportation systems and facilities requires balancing security to address potential threats while facilitating the flow of people and goods that are critical to the U.S. economy and necessary for supporting international commerce. As we have previously reported, transportation systems and facilities are vulnerable and difficult to secure given their size, easy accessibility, large number of potential targets, and proximity to urban areas. The federal government has taken steps to ensure that transportation workers, particularly those who transport hazardous materials or seek unescorted access to secure areas of federally regulated maritime or aviation facilities, are properly vetted to identify whether they pose a security risk. These efforts are intended to reduce the probability of a successful terrorist or other criminal attack on the nation's transportation systems. To help enhance the security of the U.S. transportation system, the Department of Homeland Security (DHS) Transportation Security Administration's (TSA) Transportation Threat Assessment and Credentialing (TTAC) office is responsible for conducting background checks--known as security threat assessments--for various screening and credentialing programs established for maritime, surface, and aviation transportation workers. TSA's programs are largely focused on identifying security threats posed by those …

A letter report issued by the Government Accountability Office with an abstract that begins "In March 2009, the National Nuclear Security Administration (NNSA), a separately organized agency within the Department of Energy, completed construction of the National Ignition Facility (NIF). NNSA considers NIF critical to its stockpile stewardship program to ensure the safety and reliability of the nation's nuclear weapons, absent live nuclear testing. NIF is intended to simulate the extreme temperatures and pressures of "ignition"--an atomic fusion event propagating a nuclear explosion--for the first time in a laboratory. GAO was asked to examine (1) the extent to which NNSA has addressed key scientific and technical challenges that could prevent ignition at NIF; (2) whether NNSA has an effective approach for managing the cost, schedule, and scope of ignition-related activities; and (3) potential impacts to NNSA's stockpile stewardship program if ignition at NIF is not achieved, as planned, between fiscal years 2010 and 2012. To conduct this work, GAO analyzed relevant budgets, reports, and plans, and interviewed NNSA and national laboratory officials and independent experts."

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2007, the majority of the Department of Defense's (DOD) basic research obligations were provided to higher education institutions. DOD reimburses these institutions for both direct and indirect costs for research. Two federal agencies, DOD and the Department of Health and Human Services (HHS), negotiate indirect cost rates used to reimburse higher education institutions for indirect costs on federally funded research awards, including DOD awards. GAO was asked to examine the following issues related to higher education institutions performing basic research for DOD: (1) the variation in proposed and negotiated indirect cost rates and factors that may contribute to variations; (2) how and to what extent the administrative cap and the DOD basic research cap limit reimbursement of indirect costs; and (3) the methods DOD uses for overseeing compliance with indirect cost reimbursement for grants. GAO surveyed a generalizable sample of higher education institutions performing basic research for DOD; reviewed agency guidance and policies; and interviewed officials from federal agencies, independent public accounting firms, and higher education institutions."

Testimony issued by the Government Accountability Office with an abstract that begins "The Social Security Statement (the statement) is the federal government's main document for communicating with more than 150 million workers about their Social Security benefits. Provided annually, it serves as a key financial literacy tool that can educate the public about Social Security Administration (SSA) program benefits, aid in financial planning, and ensure that workers' earnings records are complete and accurate. The statement is also a key tool for communicating with the public about the long-term financial challenges the Social Security system faces. However, due to budget constraints, SSA chose to suspend mailings of the statement in March 2011. GAO examined (1) the current status of the statement and (2) ways SSA plans to improve the usefulness of the statement. To address these issues, GAO interviewed SSA officials and reviewed agency documents and our prior work on the statement's understandability. GAO also provided a draft of this testimony to SSA for review and comment."

Correspondence issued by the Government Accountability Office with an abstract that begins "The National Military Strategy of the United States calls upon the Armed Forces to retain the ability to rapidly deploy and sustain capabilities to diverse regions, and the Quadrennial Defense Review 2010 acknowledges the fundamental importance of U.S. capability to project power. The National Security Strategy identifies taking stock of capabilities as one of many ways of reducing military risk. To identify the mobility tools needed for force projection, the Department of Defense (DOD) has conducted several studies, including the fifth and most recent--the Mobility Capabilities and Requirements Study 2016 (MCRS-16). DOD issued the report in February 2010. The intent of the MCRS-16 was to provide senior leaders with a detailed understanding of the range of mobility capabilities needed for possible future strategic environments and help them make investment decisions regarding mobility systems. Specifically, the study was to examine, among other things, how changes in the mobility system affect the outcomes of major operations and to assess the associated risks. The MCRS-16 determined that with few exceptions, the projected mobility capabilities in 2016 are sufficient to support the most demanding projected requirements. The MCRS-16 reported on specific mobility …

A letter report issued by the Government Accountability Office with an abstract that begins "Prior GAO testimonies have described cases of physical abuse of children at youth residential treatment programs and public and private schools. However, children are also vulnerable to sexual abuse. A 2004 Department of Education report estimated that millions of students are subjected to sexual misconduct by a school employee at some time between kindergarten and the twelfth grade (K-12). GAO was asked to (1) examine the circumstances surrounding cases where K-12 schools hired or retained individuals with histories of sexual misconduct and determine the factors contributing to such employment actions and (2) provide an overview of selected federal and state laws related to the employment of convicted sex offenders in K-12 schools. To identify case studies, GAO compared 2007 to 2009 data employment databases from 19 states and the District of Columbia to data in the National Sex Offender Registry. GAO also searched public records from 2000 to 2010 to identify cases in which sexual misconduct by school employees ultimately resulted in a criminal conviction. GAO ultimately selected 15 cases from 11 states for further investigation. For each case, to the extent possible, GAO reviewed court …