Testimony issued by the Government Accountability Office with an abstract that begins "In 2010, the United States pledged to provide at least 50 percent of its development aid directly through the Afghan government budget within 2 years. This direct assistance is intended to help develop the capacity of Afghan government ministries to manage programs and funds. Using bilateral agreements and multilateral trust funds, the United States more than tripled its direct assistance awards to Afghanistan in the first year of the pledge, going from over $470 million in fiscal year 2009 to over $1.4 billion in fiscal year 2010. The U.S. Agency for International Development's (USAID) most current reporting shows that for fiscal year 2012 the agency provided over $800 million in mission funds through direct assistance. In 2013, GAO reported that while USAID had established and generally complied with various financial and other controls in its direct assistance agreements, it had not always assessed the risks in providing direct assistance before awarding funds. USAID has taken steps in response to GAO's recommendations to help ensure the accountability of direct assistance funds provided to the Afghan government. Recently, the Special Inspector General for Afghanistan Reconstruction (SIGAR) reported that USAID determined …

A letter report issued by the Government Accountability Office with an abstract that begins "In GAO's opinion, the Federal Deposit Insurance Corporation (FDIC) fairly presented, in all material respects, the 2013 and 2012 financial statements for the two funds it administers—the Deposit Insurance Fund (DIF) and the FSLIC Resolution Fund (FRF). Also, in GAO's opinion, FDIC maintained, in all material respects, effective internal control over financial reporting relevant to the DIF and to the FRF as of December 31, 2013. Further, GAO did not find any reportable instances of noncompliance with provisions of applicable laws, regulations, contracts, and grant agreements it tested."

A letter report issued by the Government Accountability Office with an abstract that begins "This is the Spanish language highlights associated with GAO-14-31."

Testimony issued by the Government Accountability Office with an abstract that begins "The extent to which the U.S. Postal Service (USPS) has funded its liabilities varies due to different statutory funding requirements specific to each benefit program and USPS's financial means to make payments. For example, USPS has been required to prefund its pension benefit liability over decades, and as shown in the table below, its pension liability is 94 percent funded. Prefunding USPS's retiree health benefits began in 2007, and the liability is about half funded. In contrast, USPS funds its workers' compensation benefits on a pay-as-you-go basis, and the entire liability is unfunded. The largest unfunded liabilities, in order of decreasing size, are $48 billion for retiree health, $19 billion for pensions, and $17 billion for workers' compensation. The rules for calculating the amount that USPS must fund each year differ among the pension and retiree health programs, including variations in amortization periods, recognition of any surpluses, use of actuarially determined versus fixed payments, and actuarial assumptions."

A statement of record issued by the Government Accountability Office with an abstract that begins "Limitations in the intelligence community's (IC) inventory of contract personnel hinder the ability to determine the extent to which the eight civilian IC elements—the Central Intelligence Agency (CIA), Office of the Director of National Intelligence (ODNI), and six components within the Departments of Energy, Homeland Security, Justice, State, and the Treasury—use these personnel. The IC Chief Human Capital Officer (CHCO) conducts an annual inventory of core contract personnel that includes information on the number and costs of these personnel. However, GAO identified a number of limitations in the inventory that collectively limit the comparability, accuracy, and consistency of the information reported by the civilian IC elements as a whole. For example, changes to the definition of core contract personnel limit the comparability of the information over time. In addition, the civilian IC elements used various methods to calculate the number of contract personnel and did not maintain documentation to validate the number of personnel reported for 37 percent of the records GAO reviewed. GAO also found that the civilian IC elements either under- or over-reported the amount of contract obligations by more than 10 percent …

A letter report issued by the Government Accountability Office with an abstract that begins "At least 852 schools, or 11 percent of U.S. colleges and universities, had agreements to provide debit or prepaid card services to their students as of July 2013, and most offered students the ability to receive federal student aid and other payments on a card. These schools were disproportionately large; their enrollments constituted about 40 percent of all postsecondary students. However, the percentage of students enrolled in their schools' college card programs was unknown. In the majority of agreements, the schools also outsourced to their card provider the process for paying financial aid and other funds via college cards and other methods. Some schools also used college cards as student identification. The dominant provider was Higher One, a nonbank financial firm that had a 57 percent market share in 2013, as measured by number of card agreements."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Energy's (DOE) National Nuclear Security Administration (NNSA) identified various drivers for the close to $3 billion increase in the estimated cost of the Plutonium Disposition program's two construction projects—the Mixed Oxide (MOX) Fuel Fabrication Facility and the Waste Solidification Building (WSB). These drivers included DOE's approval of the MOX facility's cost and schedule estimates before design was complete and schedule delays in construction of the WSB. According to NNSA, the cost of critical system components for the MOX facility averaged 60 percent higher than estimated as a result of approval of estimates before design was complete."

A letter report issued by the Government Accountability Office with an abstract that begins "The Office of Management and Budget (OMB) is responsible for developing guidelines and providing assistance to agencies on implementing the Computer Matching Act, while agencies have a variety of implementation responsibilities. Agency responsibilities include (1) developing computer matching agreements (CMA) containing specific elements for each proposed matching program and notifying Congress, OMB, and the public of such activities; (2) conducting cost-benefit analyses for proposed matching programs; and (3) establishing data integrity boards to oversee matching programs."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) annual ammunition purchases have declined since fiscal year 2009 and are comparable in number to the Department of Justice's (DOJ) ammunition purchases. In fiscal year 2013, DHS purchased 84 million rounds of ammunition, which is less than DHS's ammunition purchases over the past 5 fiscal years, as shown in the figure below. DHS component officials said the decline in ammunition purchases in fiscal year 2013 was primarily a result of budget constraints, which meant reducing the number of training classes, and drawing on their ammunition inventories. From fiscal years 2008 through 2013, DHS purchased an average of 109 million rounds of ammunition for training, qualification, and operational needs, according to DHS data. DHS's ammunition purchases over the 6-year period equates to an average of 1,200 rounds purchased per firearm-carrying agent or officer per year. Over the past 3 fiscal years (2011-2013), DHS purchased an average of 1,000 rounds per firearm-carrying agent or officer and selected DOJ components purchased 1,300 rounds per firearm-carrying agent or officer."

Correspondence issued by the Government Accountability Office with an abstract that begins "On October 11, 2013, DOD submitted to the congressional defense committees the OPIR Technology report. Upon reviewing the report, we determined that the OPIR report was comprehensive and appropriately identified its limitations. In particular, DOD, in consultation with the IC, provided a description of (1) the plan and budget for current and next generation OPIR systems and (2) OPIR technology requirements. The report elaborated on current cooperative efforts between the DOD and IC communities and identified potential future opportunities for further cooperation. Further details remain classified."

A letter report issued by the Government Accountability Office with an abstract that begins "Clinicians at the four Department of Veterans Affairs Medical Centers (VAMC) GAO visited said that patient need and their clinical expertise were the main factors influencing their decisions of which surgical implants to use. Also, clinicians in certain specialties said they typically used one of the implants available on VA-negotiated national committed-use contracts, which generally establish a fixed price for several models of nine types of surgical implants that the Veterans Health Administration (VHA) commits to using nationally. VHA recognizes the need for expanding items covered under these contracts to fully leverage its purchasing power but, as of October 2013, had not identified additional implants to include on such contracts or established timelines for doing so. GAO also found that the availability of implants on VA-negotiated federal supply schedule (FSS) contracts rarely influenced clinicians' decisions on which implant to use. Clinicians were often not aware of the availability of surgical implants on FSS contracts, which are negotiated by one of VA's contracting offices, but for which VHA clinicians have little or no input. Clinicians told GAO that in some cases they may avoid implants on FSS …

A letter report issued by the Government Accountability Office with an abstract that begins "The Army Materiel Command (AMC) is using the Logistics Modernization Program (LMP) Increment 1 to support its industrial operations, but additional development is necessary, according to the Army, because the current system does not support certain critical requirements, including enabling the Army to generate auditable financial statements by fiscal year 2017. Officials at the 14 AMC sites GAO visited stated that LMP provided the core functionality they needed to support their operations and that they are improving in their ability to use the system. Additionally, some sites have locally developed tools to augment LMP capabilities. Army officials stated that although LMP is functional, it currently does not support certain critical requirements that have emerged since its initial development, such as automatically tracking repair and manufacturing operations on the shop floor of depots and arsenals. In addition, according to Army officials, the current system will not enable the Army to generate auditable financial statements by 2017, the statutory deadline for this goal. Increment 2, which is estimated to cost $730 million through fiscal year 2026, is expected to address these shortcomings. The Army is in the process …

Testimony issued by the Government Accountability Office with an abstract that begins "Information technology (IT) acquisition best practices have been developed by both industry and the federal government. For example, the Software Engineering Institute has developed highly regarded and widely used guidance on best practices, such as requirements development and management, risk management, validation and verification, and project monitoring and control. GAO's own research in IT management best practices led to the development of the Information Technology Investment Management Framework, which describes essential and complementary IT investment management disciplines, such as oversight of system development and acquisition management, and organizes them into a set of critical processes for successful investments."

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 "Several agencies in the executive branch have key roles and responsibilities in the personnel security clearance process. Executive Order 13467 designates the Director of National Intelligence (DNI) as the Security Executive Agent, who is responsible for developing policies and procedures for background investigations and adjudications. The Office of Personnel Management (OPM) conducts investigations for most of the federal government. Adjudicators from agencies, such as the Departments of Defense (DOD) and Homeland Security, that request background investigations use the investigative report and consider federal adjudicative guidelines when making clearance determinations. Reform efforts to enhance the personnel security process throughout the executive branch are principally driven and overseen by the Performance Accountability Council, which is chaired by the Deputy Director for Management at the Office of Management and Budget (OMB)."

Testimony issued by the Government Accountability Office with an abstract that begins "Of the 9,215 veterans who entered the Department of Veterans Affairs' (VA) Independent Living (IL) track within the Vocational Rehabilitation and Employment (VR&E) program from fiscal years 2008 to 2011, most were male Vietnam era veterans in their 50s or 60s. The most prevalent disabilities among these veterans were post-traumatic stress disorder and tinnitus ("ringing in the ears"). GAO's review of 182 IL cases from fiscal year 2008 shows that VR&E provided a range of IL benefits to veterans; the most common benefits being counseling services and computers. Less common benefits included gym memberships, camping equipment, and a boat. GAO estimates that VR&E spent nearly $14 million on benefits for veterans entering the IL track in fiscal year 2008--an average of almost $6,000 per IL veteran."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal statutes and regulations under the purview of the Department of Labor (Labor) and the Department of the Treasury (Treasury) allow employers who sponsor private pension plans to furnish all pension disclosures to participants electronically:"

Testimony issued by the Government Accountability Office with an abstract that begins "GAO reported in June 2005 that EPA has historically faced the following challenges in implementing the provisions of the Toxic Substances Control Act (TSCA):"

Testimony issued by the Government Accountability Office with an abstract that begins "Ex-Im's Business Plan concluded that the exposure limits in the Reauthorization Act were appropriate, but GAO’s May 2013 report found weaknesses in the methodology Ex-Im used to justify that conclusion. The Reauthorization Act increased the Ex-Im exposure limit to $120 billion in 2012, with provisions for additional increases to $130 billion in 2013 and $140 billion in 2014. Ex-Im forecast that its year-end exposure would be $120.2 billion in 2013 and $134.9 billion in 2014, below the congressionally determined limits. However, the buffer between the exposure limit and Ex-Im's exposure forecast for 2013 and 2014 is small in comparison with recent historical experience."

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 "Ten states concentrated in the western, midwestern, and southeastern United States--areas where the housing market had experienced strong growth in the prior decade--each experienced 10 or more commercial bank or thrift (bank) failures between 2008 and 2011. The failures of small banks (those with less than $1 billion in assets) in these states were largely driven by credit losses on commercial real estate (CRE) loans, particularly loans secured by real estate to finance land development and construction. Many of the failed banks had often pursued aggressive growth strategies using nontraditional, riskier funding sources and exhibited weak underwriting and credit administration practices. The Department of the Treasury and the Financial Stability Forum's Working Group on Loss Provisioning observed that earlier recognition of credit losses could have potentially lessened the impact of the crisis. The accounting model used for estimating credit losses is based on historical loss rates, which were low in the prefinancial crisis years. In part due to these accounting rules, loan loss allowances were not adequate to absorb the wave of credit losses that occurred once the financial crisis began. Banks had to recognize these losses through …

A letter report issued by the Government Accountability Office with an abstract that begins "Since January 2010, the Office of Management and Budget (OMB) and selected agencies have held multiple TechStat Accountability Sessions (TechStats) on information technology (IT) investments that varied in terms of function, significance, and risk. As of April 2013, OMB reported conducting 79 TechStats, which focused on 55 investments at 23 federal agencies. The four agencies conducted 37 TechStats covering 28 investments. About 70 percent of the OMB- and 76 percent of agency-led TechStats on major investments were considered medium- to high-risk at the time of the TechStat. However, the number of at-risk TechStats held to date is relatively small compared to the current number of medium- and high-risk IT investments. Until OMB and agencies develop plans to address these investments, the investments will likely remain at risk."

Testimony issued by the Government Accountability Office with an abstract that begins "There has been limited improvement in bridge conditions in the past decade, but a substantial number of bridges remain in poor condition. Of the 607,380 bridges on the nation's roadways in 2012, 1 in 4 was classified as deficient. Some are structurally deficient and have one or more components in poor condition and others are functionally obsolete and may no longer be adequate for the traffic they serve. Data indicate that the number of deficient bridges has decreased since 2002 even as the number of bridges has increased. The impact of the federal investment in bridges is difficult to measure. For example, while Department of Transportation (DOT) tracks a portion of bridge spending on a state-by-state basis, the data do not include state and local spending, thus making it difficult to determine the federal contribution to overall expenditures. Understanding the impact of federal investment in bridges is important in determining how to invest future federal resources."

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