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The article discusses the assessment of the U.S. Government Accountability Office (GAO) on the financial assistance of the Department of Treasury and Board of Governors of the Federal Reserve System to American International Group Inc. (AIG) under the Troubled Asset Relief Program (TARP). GAO found that the assistance facilitated the restructuring of the company and improvements of its financial condition. It cites the status of the insurance companies of AIG and their operations.

The article presents a study conducted by the U.S. Government Accountability Office (GAO) regarding the use of information technology for the electronic exchange of personal health information. It notes that the Congress had passed the Health Information Technology for Economic and Clinical Health (HITECH) Act that promotes the adoption of technology to support the electronic sharing of data. It mentions a report on the practices implemented that discloses electronic personal health information.

The article focuses on the collection methods used by agencies other than the U.S. Internal Revenue Service (IRS). It states that the use of electronic collection methods has increased as it reduces costs and mitigates some risks, but adoption of such methods is hindered by agency-specific circumstances. Though Financial Management Service (FMS) is trying to improve the efficiency of collections, the reviews have certain limitations. Further executive actions to be taken by the FMS commissioner are recommended.

The article highlights the study conducted by the Government Accountability Office (GAO) for the remaining system requirements of the Census Bureau (Bureau) to update scheduling operational control tools in the U.S. It notes that the Bureau conducts sequence of thousands of activities and numerous operations using scheduling tools for monitoring updates. In this regard, GAO examines the scheduling tools and the status of two systems of field data collection of the Bureau's operations.

The article presents a testimony by the U.S. Government Accountability Office (GAO) on the progress made and the challenges faced by the Census Bureau. It discusses the Bureau's readiness for 2010 and covers the delivery of key IT systems. The Bureau is successful in mitigating risks and in keeping the headcount on-track, but a number of challenges persist for which GAO had recommended the bureau to improve its cost estimation procedures and conduct end-to-end testing of IT systems.

The article presents the testimony of Loren Yager, Director of International Affairs and Trade at the Government Accountability Office (GAO), before the Committee on Finance of the U.S. Senate. Yager describes some of the key challenges associated with GAO's assessment on the effects of climate change measures on U.S. industries. She also provides illustrations of central characteristics for vulnerable industries.

The article presents a letter sent by Loren Yager, Director of International Affairs and Trade at the Government Accountability Office (GAO), to Max Baucus, Chairman of the Committee on Finance of the U.S. Senate. Yager discusses GAO's assessment on the effects of climate change measures on U.S. industries and the challenges encountered in conducting estimates. She also provides illustrations on key characteristics of vulnerable industries and some policy considerations for lawmakers.

The June 2009 "Tax Administration: Interim Results of IRS's 2009 Filing Season" report of the U.S. Government Accountability Office (GAO) is presented. It presents the letter from the office's Tax Issues director James R. White and the "Updated Slides from the May 28, 2009 Briefing". The letter discusses how GAO was able to check on the activities of the Internal Revenue Service's (IRS) processing in the filing season of 2008 individual tax returns.

The article discusses a study by the Government Accountability Office (GAO) on the Freedom of Information Act (FOIA) that requires federal agencies to provide the public with access to government information and develop plans for improvements in the U.S. GAO found that the Department of Homeland Security (DHS) possesses the largest backlog of overdue requests but took steps to improve its FOIA program. GAO suggests federal agencies consistently implement components across their departments.

The article offers information on a study conducted by the U.S. Government Accountability Office (GAO) concerning the direct vendor delivery (DVD) program proposed by the General Services Administration (GSA). It states that the program aims to replace the Stock Program business model for specific office products to improve prices and delivery. GAO expects that the proposal will likely decrease the number of small businesses that sell office supplies under the Global Supply.

The article presents a report from the U.S. Government Accountability Office (GAO) regarding the 2010 Decennial Census, which is constitutionally mandated to provide data needed for the allocation of financial assistance. It highlights the weaknesses of the Census Bureau's management of its information technology (IT) systems and operations. The recommendation of GAO to the Secretary of Commerce to direct the bureau on the completion of key system testing activities is also mentioned.

The article presents a study by the U.S. Government Accountability Office (GAO) which examines the progress of the Census Bureau in its tests of key decennial systems for 2010. GAO found that a lack of sufficient executive-level supervision and guidance could have driven weaknesses in the testing progress and plans of the Bureau. GAO found the Bureau's establishment of a policy that encourages offices responsible for decennial systems to use best practices in software testing and development.

The article presents highlights of the report to the congressional requesters by the Government Accountability Office (GAO) on the success of the tax filing season of the Internal Revenue Service despite challenges (IRS) in the U.S. The filing season is part of the IRS's move to ensure that newly filed returns are compliant with tax laws. The GAO found that despite challenges of the economic stimulus program, the IRS successfully provided service to taxpayers during the filing season.

The article discusses the issues on the adequacy of medical evidence collection in the Disability Determination Services (DDS) process in the U.S. It notes on the study conducted by the U.S. Government Accountability Office (GAO) to address the challenges in collecting medical records from Social Security Administration (SSA) and DDSs, obtaining high-quality consultative exams. The study shows that SSA regulations require DDSs to make every effort to help them from their medical providers.

The article presents a publication from the U.S. Government Accountability Office (GAO), which discusses the role of the Chemical Safety & Hazard Investigation Board (CSB). It is stated that the board needs improvements in management and oversight. The paper also presents recommendations for executive action, matters for Congressional consideration and agency comments and evaluation.

The article presents the testimony of the U.S. Government Accountability Office's (GAO) Natural Resources and Environment Director Anu K. Mittal before the Congressional Subcommittee on Water Resources and Environment and the Committee on Transportation and Infrastructure. The testimony focuses on the October 2005 findings of GAO concerning the restoration of the Chesapeake Bay Program, and the action taken by the program in response to GAO's recommendations.

The article presents the report of the U.S. Accountability Office to the Senate Committee on Finance regarding tax compliance of foreign investors. It focuses on the importance of Qualified Intermediary (QI) program, that was established by the Internal Revenue Service (IRS). The report discusses the main objective of the program as well as the recommendations of the GAO to the IRS to improve tax compliance.

The article discusses the need for information fee to both 401(k) plans participants and sponsors in order to make the most informed decisions in the U.S. Making the information accessible in terms of length, layout, language, distribution and comparability will ensure an actively utilize information on the part of the participant. Moreover, information on fees can help understand what services are paid for on the part of the plan sponsors.

The article focuses on the U.S. Department of Veterans Affairs (VA) and Department of Defense (DOD) initiatives to better develop the sharing of medical information. VA and DOD are sharing and exchanging health information as well as creating electronic medical records. However, these exchanges are limited and not yet integrated to a strategy to reach the goal of comprehensive exchange of health information.

The article presents a report that suggests the steps that the U.S. Air National Guard (ANG) in the U.S. needs to take to ensure the dependability of its personnel strength data. It states that ANG must document the Status Report Card process, establish a needed control to ensure that the data fields are updated, and verify the quality of data used in generating Status Report Cards. It also mentions that the officials of ANG has agreed with the results of the report.

The Department of Veterans Affairs (VA) and the Department of Defense (DOD) are engaged in ongoing efforts to share medical information, which is important in helping to ensure high-quality health care for active-duty military personnel and veterans. These efforts include a long-term program to develop modernized health information systems based on computable data: that is, data in a format that a computer application can act on--for example, to provide alerts to clinicians of drug allergies. In addition, the departments are engaged in short-term initiatives involving existing systems. GAO was asked to summarize its recent testimony on the history and current status of these long- and short-term efforts to share health information. To develop that testimony, GAO reviewed its previous work, analyzed documents, and interviewed VA and DOD officials about current status and future plans. For almost a decade, VA and DOD have been pursuing ways to share health information and create comprehensive electronic medical records. However, they have faced considerable challenges in these efforts, leading to repeated changes in the focus of their initiatives and target dates. In prior reviews of the departments' efforts, GAO noted management weaknesses, including the lack of a detailed project management plan to guide their efforts. Currently, the two departments are pursuing both long- and short-term initiatives to share health information. Under their long-term initiative, the modern health information systems being developed by each department are to share standardized computable data through an interface between data repositories associated with each system. The repositories have now been developed, and the departments have begun to populate them with limited types of health information. In addition, the interface between the repositories has been implemented at seven VA and DOD sites, allowing computable outpatient pharmacy and drug allergy data to be exchanged. Implementing this interface is a milestone toward the departments' long-term goal, but more remains to be done. Besides extending the current capability throughout VA and DOD, the departments must still agree to standards for the remaining categories of medical information, populate the data repositories with this information, complete the development of the two modernized health information systems, and transition from their existing systems. While pursuing their long-term effort to develop modernized systems, the two departments have also been working to share information in their existing systems. Among various short-term initiatives are a completed effort to allow the one-way transfer of health information from DOD to VA when service members leave the military, as well as ongoing demonstration projects to exchange limited data at selected sites. One of these projects, building on the one-way transfer capability, developed an interface between certain existing systems that... [ABSTRACT FROM AUTHOR]

The Department of Veterans Affairs (VA) and the Department of Defense (DOD) are engaged in ongoing efforts to share medical information, which is important in helping to ensure high-quality health care for active-duty military personnel and veterans. These efforts include a long-term program to develop modernized health information systems based on computable data: that is, data in a format that a computer application can act on--for example, to provide alerts to clinicians of drug allergies. In addition, the departments are engaged in near-term initiatives involving existing systems. GAO was asked to testify on the history and current status of these long- and near-term efforts to share health information. To develop this testimony, GAO reviewed its previous work, analyzed documents, and interviewed VA and DOD officials about current status and future plans. For almost a decade, VA and DOD have been pursuing ways to share health information and create comprehensive electronic medical records. However, they have faced considerable challenges in these efforts, leading to repeated changes in the focus of their initiatives and target dates. Currently, the two departments are pursuing both long- and short-term initiatives to share health information. Under their long-term initiative, the modern health information systems being developed by each department are to share standardized computable data through an interface between data repositories associated with each system. The repositories have now been developed, and the departments have begun to populate them with limited types of health information. In addition, the interface between the repositories has been implemented at seven VA and DOD sites, allowing computable outpatient pharmacy and drug allergy data to be exchanged. Implementing this interface is a milestone toward the departments' long-term goal, but more remains to be done. Besides extending the current capability throughout VA and DOD, the departments must still agree to standards for the remaining categories of medical information, populate the data repositories with this information, complete the development of the two modernized health information systems, and transition from their existing systems. While pursuing their long-term effort to develop modernized systems, the two departments have also been working to share information in their existing systems. Among various near-term initiatives are a completed effort to allow the one-way transfer of health information from DOD to VA when service members leave the military, as well as ongoing demonstration projects to exchange limited data at selected sites. One of these projects, building on the one-way transfer capability, developed an interface between certain existing systems that allows a two-way view of current data on patients receiving care from both departments. VA and DOD are now working to link other systems via this interface and extend its capabilities. The... [ABSTRACT FROM AUTHOR]

Offshore tax evasion is difficult for the Internal Revenue Service (IRS) to address. IRS examines tax returns to deal with offshore evasion that has occurred. IRS's Qualified Intermediary (QI) program seeks to foster improved tax withholding and reporting. GAO was asked to testify on two topics. First, GAO was asked to provide information on (1) the length of, and assessments from, IRS's examination of tax returns with offshore activity and (2) the impact of the 3-year statute of limitations on offshore cases. Second, for the QI program, GAO was asked to address (1) program features intended to improve withholding and reporting, and (2) whether weaknesses exist in the U.S. withholding system for U.S. source income and QI external reviews and IRS's use of program data. GAO relied on prior work for the first topic. For the QI program, GAO used the latest data that were available and corroborated by IRS. Examinations involving offshore tax evasion take much more time to develop and complete than other examinations--a median of 500 more days for cases from fiscal years 2002 to 2005, but their resulting median assessment is almost three times larger than for all other examinations. Nevertheless, because they take more staff time, offshore examinations yielded tax assessments per hour of staff time that were about one-half of that for all other examinations. Because of the 3-year statute of limitations, the time needed to complete an offshore examination means that IRS sometimes prematurely ends offshore examinations or decides not to open an examination, despite evidence of likely noncompliance. Congress has granted a statute change or exception when enforcement challenges similar to those found in offshore cases have arisen in the past. QIs are foreign financial institutions that contract with IRS to withhold and report U.S. source income paid offshore to foreign customers. The QI program provides IRS some assurance that QIs are properly withholding and reporting tax on U.S. source income paid offshore. QIs (1) are more likely to have a direct working relationship with customers who claim reduced tax rates under tax treaties, (2) accept responsibilities for ensuring customers are in fact eligible for treaty benefits, and (3) agree to have independent parties review a sample of accounts and report to IRS. However, a low percentage of U.S. source income flows through QIs. For tax year 2003, about 12.5 percent of U.S. source income flowed through QIs. About 87.5 percent flowed through U.S. withholding agents, which provide somewhat less assurance of proper withholding and reporting than do QIs. In addition, U.S. persons may be able to evade taxes by masquerading as foreign corporations. The contractually required independent reviews of QIs' accounts do not require auditors to follow up on indications of illegal acts, as would reviews under U.S. Government Auditing Standards. While IRS obtains considerable data from withholding agents,... [ABSTRACT FROM AUTHOR]

Since the 2000 national elections, concerns have been raised by various groups regarding the election process, including voting technologies. Beginning in 2001, GAO published a series of reports examining virtually every aspect of the elections process. GAO's complement of reports was used by Congress in framing the Help America Vote Act of 2002, which, among other things, provided for replacement of older voting equipment with more modern electronic voting systems and established the Election Assistance Commission (EAC) to lead the nation's election reform efforts. GAO's later reports have raised concerns about the security and reliability of these electronic voting systems, examined the EAC's efforts to address these concerns, and surveyed state and local officials about practices used during the 2004 election, as well as plans for their systems for the 2006 election. Using its published work on electronic voting systems, GAO was asked to testify on (1) the contextual role and characteristics of electronic voting systems, (2) the range of security and reliability concerns that have been reported about these systems, (3) the experiences and management practices of states and local jurisdictions regarding these systems, and (4) the longstanding and emerging challenges facing all levels of government in using these systems. Voting systems are one facet of a multifaceted, year-round elections process that involves the interplay of people, processes, and technology, and includes all levels of government. How well these systems play their role in an election depends in large part on how well they are managed throughout their life cycles, which begins with defining system standards; includes system design, development, and testing; and concludes with system operations. Important attributes of the systems' performance are security, reliability, ease of use, and cost effectiveness. A range of groups knowledgeable about elections or voting systems have expressed concerns about the security and reliability of electronic voting systems; these concerns can be associated with stages in the system life cycle. Examples of concerns include vague or incomplete voting system standards, system design flaws, poorly developed security controls, incorrect system configurations, inadequate testing, and poor overall security management. For the 2004 national elections, states' and local governments' responses to our surveys showed that they did not always ensure that important life cycle and security management practices were employed for their respective electronic voting systems. In particular, responses indicated that the most current standards were not always adopted and applied, security management practices and controls were employed to varying degrees, and certain types of system testing were not commonly performed. Moreover, jurisdictions' responses showed that they did not consistently monitor the performance of their systems. In GAO's view,... [ABSTRACT FROM AUTHOR]

The Internal Revenue Service's (IRS) tax filing season performance is a key indicator of how well IRS serves taxpayers. This year's filing season was expected to be risky because of tax system changes, including the telephone excise tax refund (TETR) which can be requested by all individuals and entities that paid the excise tax. GAO was asked to describe IRS's service to taxpayers so far this filing season (including the impact of this year's tax systems changes). GAO was also asked to provide updates of previous assessments of the performance of paid tax preparers, IRS's efforts to modernize its information systems, and what IRS is doing to better measure taxpayer compliance. GAO compared IRS's filing season performance to prior years' and goals and based analyses of paid preparers, information systems, and compliance research efforts on recent reports. IRS's interim filing season performance is improved in some areas. The number of individual income tax returns processed to date is comparable to last year, and the number filed electronically is almost 6 percent greater. Taxpayers' ability to reach an IRS telephone assistor was somewhat less than last year, but the accuracy of answers to taxpayers' questions was about the same. Use of IRS's Web site increased, important because it is available 24 hours a day and is less costly than some other types of assistance. However, there have been challenges. Taxpayers' use of the Free File program, which provides free tax preparation and electronic filing through IRS's Web site--is 5.2 percent below last year at this time. Also, the Customer Account Data Engine (CADE), a modern tax return processing system, became operational 2 months behind schedule. IRS still expects to post 17 -19 million taxpayer accounts to CADE, which is about two and a half times more than last year. Tax systems changes have not had a significant effect on filing season performance. For example, IRS has received a fraction of the TETR-related telephone calls it expected to date. Because paid preparers prepared over 62 percent of all individual income tax returns last year, they are a critical quality control for tax administration by helping to prevent noncompliance. Last year, GAO reported to this Committee about errors made by paid preparers. Some of the most serious errors involved not reporting business income and failing to itemize deductions. GAO's limited work last year did not permit observations about the quality of the work of paid tax preparers in general and undoubtedly, many preparers do their best to prepare tax returns that are compliant with tax laws. In response to GAO's report, IRS has scheduled compliance reviews of some preparers. In addition, recent Justice Department suits to stop fraudulent return preparation at more than 125 outlets of one preparation chain for allegedly taking part in tax preparation scams highlight the importance and obligations of paid preparers. Despite progress made... [ABSTRACT FROM AUTHOR]

Since the 2000 national elections, concerns have been raised by various groups regarding the election process, including voting technologies. Beginning in 2001, GAO published a series of reports examining virtually every aspect of the elections process. GAO's complement of reports were used by Congress in framing the Help America Vote Act of 2002, which, among other things, provided for replacement of older voting equipment with more modern electronic voting systems and established the Election Assistance Commission (EAC) to lead the nation's election reform efforts. GAO's later reports have raised concerns about the security and reliability of these electronic voting systems, examined the EAC's efforts to address these concerns, and surveyed state and local officials about practices used during the 2004 election, as well as plans for their systems for the 2006 election. Using its published work on electronic voting systems, GAO was asked to testify on (1) the contextual role and characteristics of electronic voting systems, (2) the range of security and reliability concerns that have been reported about these systems, (3) the experiences and management practices of states and local jurisdictions regarding these systems, and (4) the longstanding and emerging challenges facing all levels of government in using these systems. Voting systems are one facet of a multifaceted, year-round elections process that involves the interplay of people, processes, and technology, and includes all levels of government. How well these systems play their role in an election depends in large part on how well they are managed throughout their life cycle, which begins with defining system standards; includes system design, development, and testing; and concludes with system operations. Important attributes of the systems' performance are security, reliability, ease of use, and cost effectiveness. A range of parties knowledgable about elections or voting systems have expressed concerns about the security and reliability of electronic voting systems; these concerns can be associated with stages in the system life cycle. Examples of concerns include vague or incomplete voting system standards, system design flaws, poorly developed security controls, incorrect system configurations, inadequate testing, and poor overall security management. For the 2004 national elections, states' and local governments' responses to our surveys showed that they did not always ensure that important life cycle and security management practices were employed for their respective electronic voting systems. In particular, responses indicated that the most current standards were not always adopted and applied, security management practices and controls were employed to varying degrees, and certain types of system testing were not commonly performed. Moreover, jurisdictions' responses showed that they did not consistently monitor the performance of their systems. In GAO's view,... [ABSTRACT FROM AUTHOR]

Although recycling can generate environmental and economic benefits, the national recycling rate has increased only slightly since 2000, according to the Environmental Protection Agency (EPA). While local governments have the primary role in operating recycling programs, EPA and the Department of Commerce (Commerce) have some legal responsibilities for encouraging recycling. GAO was asked to (1) identify key practices cities are using to increase recycling, (2) describe what EPA and Commerce are doing to encourage recycling, and (3) identify federal policy options that could help increase recycling. GAO interviewed recycling coordinators in 11 large cities about key practices and 13 additional recycling stakeholders about policy options. GAO selected both groups based on geographic representation and recycling expertise, among other factors. Recycling coordinators with whom we spoke in selected cities across the country identified several key practices they are using to increase recycling in their cities. The three practices they cited most frequently were (1) making recycling convenient and easy for their residents, (2) offering financial incentives for recycling, such as allowing residents who produce less waste through recycling to use smaller garbage cans and pay lower fees, and (3) conducting public education and outreach. In addition, both recycling coordinators and the recycling literature identified other ways to increase recycling, such as targeting a wide range of materials for recycling and extending recycling programs to the commercial sector. As a part of its Resource Conservation Challenge strategy, EPA operates several national and regional programs that are designed to increase recycling and help EPA achieve its national municipal solid waste recycling goal of 35 percent by 2008. One of EPA's principal national recycling programs, WasteWise, creates voluntary partnerships with groups, such as universities, states, and businesses, to help them increase their recycling. EPA also provides competitive grants to support projects designed to increase recycling. The impact of EPA's programs is unknown, however, because the programs lack performance measures and comprehensive data on program performance. Although Commerce is required under the Resource Conservation and Recovery Act to stimulate the development of markets for recycled materials, the agency is not currently taking any actions to do so in the United States. For example, Commerce is not identifying the location of markets for recycled materials, identifying economic and technical barriers to recycling, or encouraging the development of new uses for recycled materials in the United States. However, agency officials told GAO that Commerce supports increased international trade in recycled and recyclable materials as part of its general trade promotion responsibilities. The recycling stakeholders we interviewed identified various federal policy options that they... [ABSTRACT FROM AUTHOR]

The federal government is placing greater emphasis on thinning vegetation on public lands to reduce the risk of wildland fire. To help defray the cost of thinning efforts, it also is seeking to stimulate a market for the resulting material, including the smaller trees, limbs, and brush--referred to as woody biomass--that traditionally have had little or no commercial value. As GAO has reported in the past, the increased use of woody biomass faces obstacles, including the high cost of harvesting and transporting it and an unpredictable supply in some locations. Nevertheless, some entities, such as schools and businesses, are utilizing the material, potentially offering insights for broadening its use. GAO agreed to (1) identify key factors facilitating the use of woody biomass among selected users, (2) identify challenges these users have faced in using woody biomass, and (3) discuss any insights that these findings may offer for promoting greater use of woody biomass. This testimony is based on GAO's report Natural Resources: Woody Biomass Users' Experiences Offer Insights for Government Efforts Aimed at Promoting Its Use (GAO-06-336). Financial incentives and benefits associated with using woody biomass were the primary factors facilitating its use among the 13 users GAO reviewed. Four users received financial assistance (such as state or federal grants) to begin their use of woody biomass, three received ongoing financial support related to its use, and several reported energy cost savings over fossil fuels. Using woody biomass also was attractive to some users because it was available, affordable, and environmentally beneficial. Several users GAO reviewed, however, cited challenges in using woody biomass, such as difficulty obtaining a sufficient supply of the material. For example, two power plants reported running at about 60 percent of capacity because they could not obtain enough material. Some users also reported that they had difficulty obtaining woody biomass from federal lands, instead relying on woody biomass from private lands or on alternatives such as sawmill residues. Some users also cited increased equipment and maintenance costs associated with using the material. The experiences of the 13 users offer several important insights for the federal government to consider as it attempts to promote greater use of woody biomass. First, if not appropriately designed, efforts to encourage its use may simply stimulate the use of sawmill residues or other alternative wood materials, which some users stated are cheaper or easier to use than woody biomass. Second, the lack of a local logging and milling infrastructure to collect and process forest materials may limit the availability of woody biomass; thus, government activities may be more effective in stimulating its use if they take into account the extent of infrastructure in place. Similarly, government activities such as awarding grants or supplying woody biomass may... [ABSTRACT FROM AUTHOR]

The federal government is placing greater emphasis on thinning vegetation on public lands to reduce the risk of wildland fire. To help defray the cost of thinning efforts, it also is seeking to stimulate a market for the resulting material, including the smaller trees, limbs, and brush--referred to as woody biomass--that traditionally have had little or no commercial value. As GAO has reported in the past, the increased use of woody biomass faces obstacles, including the high cost of harvesting and transporting it and an unpredictable supply in some locations. Nevertheless, some entities, such as schools and businesses, are utilizing the material, potentially offering insights for broadening its use. GAO agreed to (1) identify key factors facilitating the use of woody biomass among selected users, (2) identify challenges these users have faced in using woody biomass, and (3) discuss any insights that these findings may offer for promoting greater use of woody biomass. In responding to a draft of this report, the Departments of Agriculture, Energy, and the Interior all generally agreed with GAO's findings. Financial incentives and benefits associated with using woody biomass were the primary factors facilitating its use among the 13 users GAO reviewed. Four users received financial assistance (such as state or federal grants) to begin their use of woody biomass, three received ongoing financial support related to its use, and several reported energy cost savings over fossil fuels. Using woody biomass also was attractive to some users because it was available, affordable, and environmentally beneficial. Several users GAO reviewed, however, cited challenges in using woody biomass, such as difficulty obtaining a sufficient supply of the material. For example, two power plants reported running at about 60 percent of capacity because they could not obtain enough material. Some users also reported that they had difficulty obtaining woody biomass from federal lands, instead relying on woody biomass from private lands or on alternatives such as sawmill residues. Some users also cited increased equipment and maintenance costs associated with using the material. The experiences of the 13 users offer several important insights for the federal government to consider as it attempts to promote greater use of woody biomass. First, if not appropriately designed, efforts to encourage its use may simply stimulate the use of sawmill residues or other alternative wood materials, which some users stated are cheaper or easier to use than woody biomass. Second, the lack of a local logging and milling infrastructure to collect and process forest materials may limit the availability of woody biomass; thus, government activities may be more effective in stimulating its use if they take into account the extent of infrastructure in place. Similarly, government activities such as awarding grants or supplying woody biomass may stimulate its use more... [ABSTRACT FROM AUTHOR]

The Social Security Administration (SSA) has issued more than 430 million Social Security numbers (SSN) and cards since the Social Security program began in 1935, of which an estimated 300 million belong to living number holders. SSNs have a key role in verifying individuals' authorization to work in the United States, but SSN cards are also vulnerable to theft and counterfeiting. The Intelligence Reform and Terrorism Prevention Act of 2004 requires that SSA consult with the Department of Homeland Security (DHS), form a task force, establish standards for safeguarding the SSN and card, and provide for implementation by June 2006. Concerns about unauthorized workers and the use of counterfeit documents led the Chairman of the House Judiciary Committee to ask that GAO (1) review SSA's progress to safeguard the SSN and enhance the card as required under the Intelligence Act, (2) identify key issues to be considered before enhancing the card, and (3) outline the range of options available to SSA for enhancing the card. [ABSTRACT FROM AUTHOR]

The Export-Import Bank (Ex-Im) provides loans, loan guarantees, and insurance to support U.S. exports. Its level of support for small business has been a long-standing issue of congressional interest. Most recently in 2002, Congress increased the proportion of financing Ex-Im must make available for small business to 20 percent. GAO examined legal and policy issues related to Ex-Im's small business financing. Specifically, GAO (1) analyzes Ex-Im's methodology for calculating its direct support of small business and the reliability of Ex-Im's data used in the methodology and (2) describes Ex-Im's legal interpretation of its obligations under the statutory 20 percent small business mandate. While Ex-Im generally classifies companies' small business status correctly, weaknesses in its data systems and data limit its ability to accurately determine its small business financing. Ex-Im uses a combination of direct counts and estimates to calculate its small business financing, based on the authorized value of individual transactions. For most transactions, Ex-Im can identify the exporter and thus bases its determination of the small business financing share on whether the exporter qualifies as a small business. For other transactions, Ex-Im cannot identify the exporter at the time it authorizes the transaction and estimates the small business share based on shipment patterns in an earlier period. GAO determined that Ex-Im generally classifies companies' small business status correctly. However, GAO identified weaknesses in Ex-Im's process for calculating its small business support. For transactions where Ex-Im can identify the exporter, GAO found internal control weaknesses such as Ex-Im's data systems containing conflicting records for the same company. For transactions where Ex-Im cannot identify the exporter when it authorizes the transaction, a weakness is not including a large value of shipments in its calculations. GAO also determined that Ex-Im's reporting on the number of transactions--as opposed to the value of transactions--that directly benefit small business includes transactions that do not benefit small business. Prior to the enactment of credit reform legislation, Ex-Im interpreted the mandate as requiring it to make available for financing small business exports an amount equal to 10 percent of the aggregate principal amount of loans, guarantees and insurance specified by Congress for that fiscal year. Given changes in law including federal credit reform and the removal of specific financing authority limits, Ex-Im currently interprets its statutory small business financing mandate as requiring it to attempt to ensure that 20 percent of the authorized value of its transactions during a year directly benefits small business. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit reports covering the financial statements of the United States Olympic Committee for Fiscal Years 2001-2003. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit reports covering the financial statements of the Pearl Harbor Survivors Association for the fiscal year ended September 30, 2003. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinion that, with one exception, the financial statements of the corporation were presented fairly on a modified cash basis of accounting. The exception relates to the fact that the auditor was not present to observe the physical inventory count at September 30, 2003, and the corporation's records do not permit adequate retroactive tests of inventory balances. The corporation reported a prior period adjustment of $11,689 to correct for errors made in prior year's financial statements. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit reports covering the financial statements of the Non Commissioned Officers Association of the United States of America, Inc., for fiscal years 2003, 2002, 2001, and 2000. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit reports covering the financial statements of the Reserve Officers Association of the United States for Fiscal Years 2003 and 2004. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit reports covering the financial statements of the Navy Club of the United States of America for Fiscal Years 2003. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. [ABSTRACT FROM AUTHOR]

In 2005, Americans will pay about $2.1 trillion in combined federal taxes, including income, payroll, and excise taxes, or about 16.8 percent of Gross Domestic Product (GDP). However, the amount of taxes paid does not reflect the total cost to taxpayers of the federal tax system. In addition to taxes paid, taxpayers also bear compliance costs and efficiency costs. Understanding the magnitude of these additional costs is important because every dollar spent on compliance and lost due to inefficiency represents a dollar that society could have spent for other purposes. In response to a congressional request for information on the magnitude of the compliance and efficiency costs of the current federal tax system, this study describes the nature of these costs, presents the difficulties associated with estimating them, and summarizes existing estimates of their magnitude. GAO did not make independent estimates of compliance or efficiency costs nor did we replicate any of the studies. GAO is not making any recommendations in this report. Complying with the federal tax system costs taxpayers time and money. Estimating total compliance costs is difficult because neither the government nor taxpayers maintain regular accounts of these costs and federal tax requirements often overlap with recordkeeping and reporting that taxpayers do for other purposes. Although available estimates are uncertain, taken together, they suggest that total compliance costs are large. For example, combining the lowest available estimates for the personal and corporate income tax yields a total of $107 billion (roughly 1 percent of GDP) per year. As noted, whether this is a definitive lower bound for compliance costs is uncertain. The tax system also results in economic efficiency costs because tax rules cause individuals to change their behavior in ways that ultimately leave them with lower-valued combinations of consumption and leisure than they would have obtained if the tax system did not affect their behavior. Estimating efficiency costs is very challenging because the tax system has such extensive and diverse effects on behavior. In fact, we found no comprehensive estimates of the efficiency costs of the current federal tax system. The two most comprehensive studies we found suggest that these costs are large--on the order of magnitude of 2 to 5 percent of GDP each year (as of the mid-1990s). However, the actual efficiency costs of the current tax system may not fall within this range because of uncertainty surrounding taxpayers' behavioral responses, changes in the tax code and the economy since the mid-1990s, and the fact that the two studies did not cover the full scope of efficiency costs. The goal of tax policy is not to eliminate compliance and efficiency costs. The goal of tax policy is to design a tax system that produces the desired amount of revenue and balances the minimization of these costs with other objectives, such as equity, transparency, and administrability. In addition, whether compliance and efficiency costs could be reduced by redesigning the tax system and, if so, by how much would depend critically upon the detailed characteristics of the new tax system. [ABSTRACT FROM AUTHOR]

The volume and complexity of patent applications to the U.S. Patent and Trademark Office (USPTO) have increased significantly in recent years, lengthening the time needed to process patents. Annual applications have grown from about 185,000 to over 350,000 in the last 10 years and are projected to exceed 450,000 by 2009. Coupled with this growth is a backlog of about 750,000 applications. USPTO has long recognized the need to automate its patent processing and, over the past two decades, has been engaged in various automation projects. Accordingly, GAO was asked to, among other things, assess progress to date and any problems facing USPTO as it develops the capability to efficiently handle patent information electronically. As part of its strategy to achieve a paperless, electronic patent process, USPTO had planned to deliver an operational patent system by October 2004. It has been able to deliver important capabilities, such as allowing patent applicants to electronically file and view the status of their patent applications and the public to search published patents. Nonetheless, after spending over $1 billion on its efforts from 1983 through 2004, the agency's existing automation has not provided the fully integrated, electronic patent process articulated in its automation plans, and when and how this process will be achieved is uncertain. Key systems that USPTO is relying on to help reach this goal--an electronic application filing system and a document imaging system--have not provided capabilities that are essential to operating in a fully electronic environment. Contributing to this situation is that the agency took an ad hoc approach to planning and managing its implementation of these systems, in which it lacked effective analysis of system requirements, alternatives, and costs; made acquisition decisions based on management judgment; and acquired software that did not meet its needs. USPTO's ineffective planning and management of its patent automation initiatives, in large measure, can be attributed to enterprise-level, systemic weaknesses in its information technology investment management processes. Although the agency had begun instituting essential investment management mechanisms, such as its enterprise architecture framework, it had not yet finalized its capital planning and investment control process nor established necessary linkages between the process and its architecture to guide the development and implementation of its information technology. The Under Secretary of Commerce for Intellectual Property and USPTO's chief information officer acknowledged the need for improvement, but specific plans for resolving problems have not yet been developed. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit reports covering the financial statements of the Air Force Sergeants Association for fiscal years 2004 and 2003. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit report covering the financial statements of the American War Mothers for fiscal year 2003. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit reports covering the financial statements of the 82nd Airborne Division Association, Incorporated, for fiscal years 2003 and 2002. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit reports covering the financial statements of the Former Members of Congress, Incorporated, for fiscal year 2003. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit reports covering the financial statements of the General Federation of Women's Clubs for Fiscal Year 2003. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit reports covering the financial statements of the Fleet Reserve Association for fiscal years 2003 and 2002. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit reports covering the financial statements of the Congressional Medal of Honor Society of the United States of America, for fiscal year 2003. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit reports covering the financial statements of the Marine Corps League for Fiscal Years 2003 and 2002. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit reports covering the financial statements of the Military Order of the World Wars for fiscal year 2003. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinion that the financial statements of the corporation were presented fairly on a modified cash basis of accounting. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit reports covering the financial statements of the Jewish War Veterans, U.S.A., National Memorial, Incorporated, for fiscal years 2004 and 2003. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit reports covering the financial statements of the Gold Star Wives of America, Incorporated, for fiscal years 2004 and 2003. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit reports covering the financial statements of the Military Chaplains Association of the United States of America for Fiscal Years 2003 and 2002. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. [ABSTRACT FROM AUTHOR]