Bøger af U S Government Accountability Office

"Office of Personnel Management (OPM) is responsible for administering the Civil Service Retirement System (CSRS), including the United States Postal Service (USPS) CSRS benefits. Two independent agencies-USPS Office of Inspector General (OIG) and Postal Regulatory Commission (PRC)-have issued reports stating that OPM's current method of allocating responsibility for CSRS benefits allocates a disproportionately large share to USPS. The USPS OIG and the PRC proposed alternate methodologies that they estimate would shift responsibility for from $56 billion to $85 billion in CSRS benefits from USPS to the federal government. GAO's objectives were to comment on (1) whether OPM's current methodology for allocating responsibility for CSRS benefits between USPS and the federal government is consistent with the law, (2) the analysis used by the USPS OIG and PRC to conclude that OPM should refund the CSRS contributions in question, (3) the potential impacts such a refund would have on the CSRS fund and CSRS stakeholders, and (4) the potential impacts that such a refund would have on USPS's financial outlook. GAO reviewed legislation regarding the allocation of responsibility for CSRS benefits and methodologies used in all three reports. OPM and the OPM OIG agreed with GAO's draft report, but USPS and the USPS OIG stated that OPM's methodology was not consistent with current law and they..."

" DOD has committed billions of dollars to developing, maintaining, and employing warfighting capabilities that rely on access to the electromagnetic spectrum. According to DOD, electronic warfare capabilities play a critical and potentially growing role in ensuring the U.S. military's access to and use of the electromagnetic spectrum. GAO was asked to assess the extent to which DOD (1) developed a strategy to manage electronic warfare and (2) planned, organized, and implemented an effective governance structure to oversee its electronic warfare policy and programs and their relationship to cyberspace operations. GAO analyzed policies, plans, and studies related to electronic warfare and cyberspace operations and interviewed cognizant DOD officials. "

"In May 2008, the United States enacted the Consolidated Natural Resources Act (CNRA), amending the United States' Covenant with the Commonwealth of the Northern Mariana Islands (CNMI) to establish federal control of CNMI immigration in 2009, with several CNMI-specific provisions affecting foreign workers and investors during a transition. CNRA requires that GAO report on implementation of federal immigration law in the CNMI. This report describes the steps federal agencies have taken to (1) secure the border in the CNMI and (2) implement CNRA with regard to workers, visitors, and investors. GAO reviewed federal laws, regulations, and agency documents; met with U.S. and CNMI officials; and observed federal operations in the CNMI. "

Ice formation on aircraft can disrupt the smooth flow of air over the wings and prevent the aircraft from taking off or decrease the pilots ability to maintain control of the aircraft. Takeoff and landing operations can also be risky in winter weather. Despite persistent efforts by the Federal Aviation Administration (FAA) and others to mitigate icing risks, icing remains a serious concern. GAO reviewed (1) the extent to which commercial airplanes have experienced accidents and incidents related to icing, (2) FAAs inspection and enforcement activities related to icing, (3) the efforts of FAA and others to improve safety in winter weather, and (4) the challenges that continue to affect aviation safety in winter weather. GAO analyzed data obtained from FAA, the National Transportation Safety Board (NTSB), the National Aeronautics and Space Administration (NASA), and others. Further, GAO obtained information from FAA and NTSB officials and representatives of key aviation industry stakeholders.

" Foster children have often been removed from abusive or neglectful homes and tend to have more mental health conditions than other children. Treatment of these conditions may include psychotropic drugs, but the risks these drugs pose specifically to children are not well understood. Medicaid, which is administered by states and overseen by the Department of Health and Human Services (HHS), provides prescription drug coverage to foster children. For selected states, GAO examined (1) 2008 rates of psychotropic prescriptions for foster and nonfoster children and (2) state oversight of psychotropic prescriptions for foster children through October 2011. GAO selected Florida, Maryland, Massachusetts, Michigan, Oregon, and Texas primarily for geographic diversity and size of the foster care population, and analyzed state Medicaid fee-forservice and foster care data from selected states for 2008. 2008 was the most recent year of prescription data available at the start of the audit. Maryland's 2008 foster care data were unreliable and could not be analyzed. GAO contracted with expert child psychiatrists to provide a clinical perspective on our methodology and analysis, reviewed regulations and state policies, and interviewed federal and state officials. Results cannot be generalized to other states. "

Drug safety, FDA has improved its foreign drug inspection program, but needs to assess the effectiveness and staffing of its foreign offices: report to the Committee on Energy and Commerce.

" The gradual retreat of polar sea ice, combined with an expected increase in human activity--shipping traffic, oil and gas exploration, and tourism in the Arctic region--has increased the strategic interest that the United States and other nations have in the Arctic. As a result, the U.S. Coast Guard, within the Department of Homeland Security (DHS), has responsibilities in the Arctic, which are expected to increase. This testimony provides an update of: (1) the extent to which the Coast Guard has taken actions to identify requirements for future Arctic operations; (2) issues related to the U.S. icebreaking fleet; and (3) the extent to which the Coast Guard is coordinating with stakeholders on Arctic issues. This statement is based on GAO-10-870, issued in September 2010, and includes selected updates. For the selected updates, GAO analyzed Coast Guard, Department of Defense (DOD, ) and other related documents on Arctic operations and capabilities. GAO also interviewed Coast Guard and DOD officials about efforts to identify Arctic requirements and coordinate with stakeholders.

"Department of Homeland Security (DHS) acquisitions represent hundreds of billions of dollars in life-cycle costs to support a wide range of missions. Creating acquisition policies and processes to provide insight into the performance of a wide array of complex investments, while also providing oversight for many component agencies new to acquisition management, has been an ongoing challenge for DHS. GAO performed this review because DHS implementation and transformation is on GAO's high risk list. This report (1) provides an update on DHS's efforts to implement acquisition oversight for all investments; (2) describes acquisition performance and common challenges across selected programs; and (3) provides individual profiles for 18 selected programs, 15 of which were major programs that had initiated acquisition activities. GAO selected programs based on relevance to frontline homeland security missions and assessed cost and schedule performance and acquisition planning challenges. "

Coast Guard cutters, depot maintenance is affecting operational availability and cost estimates should reflect actual expenditures: report to the Chairman, Subcommittee on Coast Guard and Maritime Transportation, Committee on Transportation and Infrastructure, House of Representatives.

" The United States needs an assured source of tritium to maintain the U.S. nuclear weapons stockpile. To produce tritium, DOE has stated that it can only use LEU with no obligation to other countries under international agreements to use it for only peaceful purposes. USEC, a government corporation privatized in 1998, was the only company enriching uranium that DOE said could meet its LEU needs, but USEC ceased enrichment operations in May 2013 and filed for Chapter 11 bankruptcy protection in March 2014. DOE is currently considering options for obtaining unobligated LEU. Only one enrichment facility, which is owned by URENCO, operates in the United States, and four other commercial facilities are planned. Four of the five facilities use or will use technology that carries peaceful use obligations to other countries. GAO was asked to review international agreements addressing enrichment technology in the United States with respect to how peaceful use provisions apply to tritium production. This report examines (1) the extent to which DOE has adhered to its practice of using only unobligated LEU to produce tritium and (2) the basis for this practice. To address these issues, GAO analyzed agency documents and international agreements and interviewed DOE and Department of State officials, among other steps. "

"The National Nuclear Security Administration (NNSA)-a semiautonomous agency within the Department of Energy (DOE)- proposed in March 2010 a new acquisition strategy that includes consolidating the management and operating (M&O) contracts for two of its eight sites-the Y-12 National Security Complex (Y-12) in Tennessee and the Pantex Plant in Texas-and consolidating all construction projects for all of its sites under a single, enterprise-wide contract. NNSA anticipates that this strategy will reduce costs, enhance mission performance, and improve construction management. NNSA's sites are overseen by colocated federal site offices. GAO was asked to assess NNSA's preliminary proposals for (1) a consolidated M&O contract for Y-12 and Pantex and (2) an enterprise-wide construction contract. GAO reviewed analyses supporting NNSA's acquisition strategy; examined agency directives and guidance; and interviewed DOE, NNSA, and contractor officials. "

" The Patient Protection and Affordable Care Act required SHOPs-exchanges, or marketplaces, where small employers can shop for health coverage for their employees-to be established in all states. States may elect to establish and operate SHOPs themselves or allow CMS to do so within the state. Enrollment in SHOPs was to begin in October 2013, with coverage effective as early as January 2014. GAO was asked to examine the early implementation experiences of the SHOPs. In this report GAO describes (1) SHOP functionality, enrollment, plan availability, and premiums and (2) stakeholders' views on key factors that have affected current SHOP enrollment or may affect future enrollment growth. GAO reviewed relevant information from CMS and states, including data on employer and employee enrollment, plan availability, and premiums generally through June 1, 2014. GAO also interviewed representatives of key stakeholders that operate SHOPs (CMS and states), offer coverage in SHOPs (health insurance issuers), obtain coverage through SHOPs (small employers), or assist in obtaining coverage through SHOPs (agents and brokers) on a national basis and, for certain stakeholders, in five states-California, Illinois, Kentucky, Rhode Island, and Texas. The five states were selected based on factors including varied issuer participation levels and SHOP"

The Internal Revenue Service (IRS) spends most of its enforcement resources on examinations. Correspondence exams of individual tax returns, which target fewer and simpler compliance issues, are significantly less costly on average than the broader and more complex field exams. GAO estimated that the average cost (including overhead) of correspondence exams opened in 2007 and 2008 was $274, compared to an average of $2,278 for field exams. IRS spent almost 20 percent of the $1.6 billion per year that it devoted to exams on returns from taxpayers with positive income of at least $200,000, even though such returns accounted for only 3 percent of the 136 million individual returns filed per year. (Positive income, a measure that IRS uses to classify returns for exam planning purposes, disregards losses that may offset this income). GAO estimated that, for the 2 years of cases reviewed, correspondence exams were significantly more productive in terms of direct revenue produced per dollar of cost than field exams. Both types of exams of taxpayers with positive incomes of at least $200,000 were significantly more productive than exams of lower-income taxpayers. GAO demonstrated how these estimates could be used to inform resource allocation decisions. For example, a hypothetical shift of a small share of resources (about $124 million) from exams of tax returns in less productive groups shown in the figure to exams in the more productive groups could have increased direct revenue by $1 billion over the $5.5 billion per year IRS actually collected (as long as the average ratio of direct revenue to cost for each category of returns did not change). These gains would recur annually, relative to the revenue that IRS would collect if it did not change its resource allocation. This particular resource shift would not reduce exam coverage rates significantly and, therefore, should have little, if any, negative effect on voluntary compliance.

" Congress and DOD need relevant, accurate, and timely readiness information to make informed decisions about the use of military forces, and related resource needs. To that end, Congress requires DOD to submit a quarterly readiness report addressing various elements related to overall readiness, personnel, training, and equipment. A committee report accompanying the National Defense Authorization Act for Fiscal Year 2013 mandated GAO report on the type of readiness information available to Congress and DOD decision makers and the reported readiness of U.S. forces. In May 2013, GAO provided a classified report on readiness trends of DOD forces. For this report, GAO evaluated (1) the extent to which DOD addressed required reporting elements in its quarterly readiness reports to Congress, and (2) what additional information, if any, could make the reports more useful. GAO analyzed various readiness reports and supporting documentation, and interviewed cognizant officials. "

"In recent years, the United States experienced public health crises suspected to have been caused by the deliberate substitution or addition of harmful ingredients in food and drugs-specifically melamine in pet food and oversulfated chondroitin sulfate in the blood thinner heparin. These ingredients were evidently added to increase the apparent value of these products or reduce their production costs, an activity GAO refers to as economic adulteration. The Food and Drug Administration (FDA), an agency within the Department of Health and Human Services (HHS), has responsibility for protecting public health by ensuring the safety of a wide range of products that are vulnerable to economic adulteration. This report examines (1) the approaches that FDA uses to detect and prevent economic adulteration of food and medical products and (2) the challenges FDA faces in detecting and preventing economic adulteration and views of stakeholders on options for FDA to enhance its efforts to address economic adulteration. GAO reviewed FDA documents and interviewed FDA officials and stakeholders from academia and industry, among others. "

"This report responds to two mandates for GAO under the American Recovery and Reinvestment Act of 2009 (Recovery Act). First, it is the latest report on the uses of and accountability for Recovery Act funds in selected states and localities. Second, it comments on recipients' reports of the jobs created and retained. The Recovery Act provided $2.1 billion for Head Start and Early Head Start, primarily to expand services. GAO addressed four questions: (1) How have Head Start and Early Head Start grantees used Recovery Act funds, including for expanding enrollment? (2) What challenges have grantees encountered in spending Recovery Act funds? (3) How has the Office of Head Start (OHS) monitored the use of Recovery Act funds? (4) How has the quality of jobs data reported by Recovery Act recipients, particularly Head Start grantees, changed over time? In this report, GAO also updates the status of open recommendations from previous bimonthly and recipient reporting reviews. To address these questions, GAO interviewed grantees, analyzed federal agency and recipient reported data, and interviewed officials. "

"Intellectual property (IP) plays a significant role in the U.S. economy. Enforcing IP laws involves many U.S. agencies, making coordination essential. Under the Prioritizing Resources and Organization for Intellectual Property Act of 2008 (PRO-IP Act), Congress required the U.S. Attorney General, through the Department of Justice (DOJ), to devote additional resources and undertake other specific IP efforts. The PRO-IP Act also created the position of the Intellectual Property Enforcement Coordinator (IPEC) to enhance interagency coordination. The act mandates that GAO provide Congress with a report on the efforts of DOJ and the IPEC. This status report addresses DOJ and Office of the IPEC's efforts to implement the act. The report also compares the 2010 Joint Strategic Plan on Intellectual Property Enforcement to the content called for in the PRO-IP Act. GAO examined relevant documents, interviewed agency staff and officials, and compared agency actions and the 2010 strategic plan with the PRO-IP Act. "

In fiscal year 2010, civilian agencies obligated $136 billion on service contracts, including obligations for professional and management support services such as program evaluation and acquisition support. Many of these services increase the risk that contractors may inappropriately influence the governments authority, control, and accountability for inherently governmental decisions. GAO was asked to (1) determine the extent to which civilian agencies use professional and management support service contracts and the types of activities acquired, (2) determine if agencies consider and mitigate risks associated with contractors providing these services, and (3) assess agencies response to recent Office of Management and Budget (OMB) efforts related to acquiring these services. GAO analyzed Federal Procurement Data System Next Generation (FPDS-NG) data and selected a nongeneralizable sample of 230 statements of work and 12 case studies from five agencies with one-third of obligations for these services in fiscal year 2010. GAO also reviewed agency and governmentwide guidance and met with agency and OMB officials.

" Motor vehicle crashes involving alcohol-impaired drivers killed 10,322 people in 2012 and account for almost one third of all traffic fatalities annually. Ignition interlocks are one strategy states use to combat DWI. In 2012, MAP-21 established a grant program for states that adopt and implement mandatory alcohol ignition-interlock laws for all convicted DWI offenders. Funding authorization for this program expires at the end of fiscal year 2014. GAO was asked to review the effectiveness of ignition interlocks and NHTSA's implementation of the new grant program. This report discusses (1) what is known about ignition interlock effectiveness and (2) the extent to which NHTSA has assisted states in implementing ignitioninterlock programs, including the grant program. GAO reviewed 25 studies that analyzed relationships between ignition interlocks and DWI arrests and fatalities; interviewed NHTSA officials and reviewed reports about NHTSA's assistance to states; and interviewed representatives from safety-advocacy and research organizations, and officials involved with ignition-interlock programs from 10 states. The states were selected based on grant program qualification and the number of alcohol-impaired fatalities, among other factors. The information from these states is not generalizable. DOT officials reviewed a draft of this report and generally agreed with the findings. DOT offered technical corrections"

"Why GAO Did This Study Antibiotics are critical drugs that have saved millions of lives. Growing bacterial resistance to existing drugs and the fact that few new drugs are in development are public health concerns. The Food and Drug Administration Amendments Act of 2007 (FDAAA) required the Food and Drug Administration (FDA), an agency within the Department of Health and Human Services (HHS), to identify, periodically update, and make publicly available up-to-date breakpoints, the concentrations at which bacteria are categorized as susceptible to an antibiotic. Breakpoints are a required part of an antibiotic's label and are used by providers to determine appropriate treatments. FDAAA provided a financial incentive for antibiotic innovation and required FDA to hold a public meeting on antibiotic incentives and innovation. FDAAA directed GAO to report on the impact of these provisions on new drugs. This report (1) assesses FDA's efforts to help preserve antibiotic effectiveness by ensuring breakpoints on labels are up to date and (2) examines the impact of the antibiotic innovation provisions. GAO examined FDA data, guidance, and other documents; interviewed FDA officials; and obtained information from drug sponsors, such as manufacturers, that market antibiotics. What GAO Recommends GAO recommends that the Commissioner of FDA take steps to help ensure antibiotic labels contain up-to-date information, such as by"

"President's fiscal year 2012 budget proposal requests $13.6 billion to fund the Internal Revenue Service (IRS), including $204 million in spending funded through user fee collections. Well-designed and well-implemented user fees can reduce taxpayer burden by funding portions of IRS services that provide special benefits to users beyond what is normally provided to the public. As such, GAO was asked to (1) describe the types and amounts of IRS user fees and how IRS collects and uses them, (2) assess how IRS sets and reviews existing user fees, and (3) assess how IRS identifies additional areas where new fees could be justified. GAO reviewed relevant laws, guidance, and literature on user fee design and implementation. GAO reviewed IRS documents and cost estimates and interviewed IRS officials in the Chief Financial Officer's (CFO) office and program divisions. "

The number of criminal aliens in federal prisons in fiscal year 2010 was about 55,000, and the number of SCAAP criminal alien incarcerations in state prison systems and local jails was about 296,000 in fiscal year 2009 (the most recent data available), and the majority were from Mexico. The number of criminal aliens in federal prisons increased about 7 percent from about 51,000 in fiscal year 2005 while the number of SCAAP criminal alien incarcerations in state prison systems and local jails increased about 35 percent from about 220,000 in fiscal year 2003. The time period covered by these data vary because they reflect updates since GAO last reported on these issues in 2005. Specifically, in 2005, GAO reported that the percentage of criminal aliens in federal prisons was about 27 percent of the total inmate population from 2001 through 2004. Based on our random sample, GAO estimates that the criminal aliens had an average of 7 arrests, 65 percent were arrested at least once for an immigration offense, and about 50 percent were arrested at least once for a drug offense. Immigration, drugs, and traffic violations accounted for about 50 percent of arrest offenses. About 90 percent of the criminal aliens sentenced in federal court in fiscal year 2009 (the most recently available data) were convicted of immigration and drug-related offenses. About 40 percent of individuals convicted as a result of DOJ terrorism-related investigations were aliens. SCAAP criminal aliens incarcerated in selected state prison systems in Arizona, California, Florida, New York, and Texas were convicted of various offenses in fiscal year 2008 (the most recently available data at the time of GAO's analysis). The highest percentage of convictions for criminal aliens incarcerated in four of these states was for drug-related offenses. Homicide resulted in the most primary offense convictions for SCAAP criminal aliens in the fifth state-New York-in fiscal year 2008. GAO estimates that costs to incarcerate criminal aliens in federal prisons and SCAAP reimbursements to states and localities ranged from about $1.5 billion to $1.6 billion annually from fiscal years 2005 through 2009; DOJ plans to update its SCAAP methodology for reimbursing states and localities in 2011 to help ensure that it is current and relevant. DOJ developed its reimbursement methodology using analysis conducted by the former Immigration and Naturalization Service in 2000 that was based on 1997 data. Best practices in cost estimating and assessment of programs call for new data to be continuously collected so it is always relevant and current. During the course of its review, GAO raised questions about the relevancy of the methodology. Thus, DOJ developed plans to update its methodology in 2011 using SCAAP data from 2009 and would like to establish a 3-year update cycle to review the methodology in the future. Doing so could provide additional assurance that DOJ reimburses states and localities for such costs consistent with current trends. In commenting on a draft of this report, DHS and DOJ had no written comments to include in the report.

"Under 1996 amendments to the Safe Drinking Water Act, every 5 years the Environmental Protection Agency (EPA) is to determine for at least five contaminants, such as chemicals, whether regulation is warranted, considering those that present the greatest public health concern. Since 1996, EPA had not recommended any new contaminants for regulation until February 2011, when it reversed its controversial 2008 preliminary decision to not regulate perchlorate, an ingredient in rocket fuel and other products. GAO was asked to (1) evaluate the extent to which EPA's implementation of the 1996 amendments has helped assure the public of safe drinking water and (2) review the process and scientific analyses used to develop the 2008 preliminary regulatory determination on perchlorate. GAO analyzed relevant statutory provisions and regulatory determination documents and interviewed EPA officials. "

"The rates Bureau of Prisons (BOP) inmates pay to make phone calls generate revenue that funds inmate wages and other amenities; however, inmates' contraband cell phone use is growing. The Cell Phone Contraband Act of 2010 criminalized cell phone possession in federal prisons and mandated that GAO study related issues. In response to the mandate, this report addresses (1) how telephone rates for BOP inmates compare with other correctional systems and the implications of lowering rates; (2) the number of cell phones confiscated in BOP and selected states, and any reported impact; and (3) the extent to which BOP and selected states have taken actions to minimize cell phone smuggling, these actions' effectiveness, and how BOP has coordinated internal and state information sharing. GAO reviewed BOP's policies, procedures, and cell phone confiscation data (2008-2010). GAO also interviewed BOP officials within BOP's 6 regions and 4 of its 116 institutions-as well as officials from 8 state correctional departments-selected for their cell phone detection efforts or challenges faced. The results are not generalizable, but provide insights. "

" TSA, which screens or oversees the screening of over 650 million air passengers per year, has processes for addressing complaints about air passengers' screening experience at checkpoints, but concerns have been raised about these processes. The Conference Report accompanying the Consolidated Appropriations Act, 2012, directed TSA to ensure the traveling public is aware of these processes and GAO to review TSA's policies and procedures for resolving passenger complaints. This report addresses the extent to which TSA has (1) policies and processes to guide the receipt of air passenger screening complaints and use of this information to monitor or enhance screening operations, (2) a consistent process for informing passengers about how to make complaints, and (3) complaint resolution processes that conform to independence standards. To address these objectives, GAO reviewed TSA documentation, analyzed complaint data from October 2009 through June 2012, and interviewed TSA officials from headquarters offices and six airports selected for type of security, among other things. The airport interviews are not generalizable but provide insights. "

The Department of the Navy (DON), a major component of the Department of Defense (DOD), has launched its Next Generation Enterprise Network (NGEN) program to replace the Navy Marine Corps Intranet (NMCI) program. NGEN capabilities, such as secure transport of voice and data, data storage, and e-mail, are to be incrementally acquired through multiple providers. As planned, the first increment is expected to provide comparable NMCI capabilities, additional information assurance, and greater DON network control, at a cost of about $50 billion through fiscal year 2025. Given the size, importance, and complexity of NGEN, GAO was asked to determine whether DON has sufficiently analyzed alternative acquisition approaches and has a reliable schedule for executing the program, and whether program acquisition decisions have been performance- and risk-based. To do this, GAO reviewed the NGEN analysis of alternatives, integrated master schedule, and key milestone decisions.

" The issue of alcohol-impaired driving has received broad attention over the years, but drug-impaired driving also contributes to fatalities and injuries from traffic crashes. However, knowledge about the drug-impaired- driving problem is less advanced than for alcohol-impaired driving. Through Senate Report No. 113-45 (2013), Congress required GAO to report on the strategies NHTSA, ONDCP, and states have taken to address drug-impaired driving and challenges they face in detecting and reducing such driving. This report discusses (1) what is known about the extent of drug-impaired driving in the United States; (2) challenges that exist for federal, state, and local agencies in addressing drug-impaired driving; and (3) actions federal and state agencies have taken to address drug-impaired driving and what gaps exist in the federal response. GAO reviewed literature to identify sources of data on drug-impaired driving; reviewed documentation and interviewed officials from NHTSA, ONDCP, and HHS; and interviewed officials from relevant advocacy and professional organizations and seven selected states. States were selected based on: legal status of marijuana, proximity to states with legalized marijuana, and drugged-driving laws. "

To supplement fare revenues, airlines are increasingly charging fees for optional passenger services, notably for checked baggage, for which separate charges did not previously exist. While air fares are subject to a 7.5 percent excise tax that funds the Airport and Airway Trust Fund, which helps fund the Federal Aviation Administration (FAA), many new optional fees are not.As requested, this report addresses(1) the nature, relationship to cost, and disclosure of airline fees, (2) the potential impact of such fees on the Airport and Airway Trust Fund, (3) checked and mishandled baggage issues; and (4) the process, if any, for refunding government-imposed taxes and fees when passengers do not use nonrefundable tickets. To perform this work, GAO analyzed financial data; reviewed applicable laws and regulations; and interviewed airline and government officials

" In fiscal year 2012, the FECA program made more than $2.1 billion in wage-loss compensation payments to claimants. FECA provides benefits to federal employees who sustained injuries or illnesses at work. GAO was asked to examine whether examples of improper payments, potential fraud, or overlapping benefits could be found in the FECA program. This report identifies examples of these issues, what factors may contribute to these issues, and how, if at all, Labor could address them. GAO matched QW and unemployment files from five selected states with FECA payment files for the period of July 2009 to June 2010. GAO identified 530 individuals who received concurrent FECA compensation payments and wages of at least $5,000 between July 2009 and June 2010. GAO also identified 50 individuals who received concurrent FECA compensation and UI benefits of at least $5,000 each during the same period. GAO randomly selected up to seven recipients from each state for an in-depth review, for a total of 32 QW and 19 UI cases, respectively. These examples cannot be generalized beyond those presented. GAO also reviewed Labor's policies, guidelines, and procedures for managing claims. "

" Medicare Advantage-the private plan alternative to the traditional Medicare program-provides health care for nearly 15.5 million enrollees, about 30 percent of all Medicare beneficiaries. After a multiyear rollout, CMS began collecting encounter data in January 2012. GAO was asked to review CMS's plans for using MA encounter data and its efforts to validate the data's quality. This report examines (1) how the scope of MA encounter data compare with CMS's current risk adjustment data, (2) the extent to which CMS has specified plans and time frames to use encounter data for risk adjustment and other purposes, and (3) the extent to which CMS has taken appropriate steps to ensure MA encounter data's completeness and accuracy. In addition to reviewing laws, regulations, and guidance on MA encounter data collection and reporting, GAO interviewed CMS officials and representatives of MAOs. GAO also compared CMS's activities to the protocol CMS developed to validate Medicaid encounter data-comparable data collected and submitted by entities similar to MAOs. "