This is the accessible text file for CG Presentation number GAO-12-1036CG entitled 'The Accountability and Oversight Community: Making an Impact Today and in the Future'which was released on September 21, 2012. This text file was formatted by the U.S. Government Accountability Office (GAO) to be accessible to users with visual impairments, as part of a longer term project to improve GAO products' accessibility. Every attempt has been made to maintain the structural and data integrity of the original printed product. Accessibility features, such as text descriptions of tables, consecutively numbered footnotes placed at the end of the file, and the text of agency comment letters, are provided but may not exactly duplicate the presentation or format of the printed version. The portable document format (PDF) file is an exact electronic replica of the printed version. We welcome your feedback. Please E-mail your comments regarding the contents or accessibility features of this document to Webmaster@gao.gov. This is a work of the U.S. government and is not subject to copyright protection in the United States. It may be reproduced and distributed in its entirety without further permission from GAO. Because this work may contain copyrighted images or other material, permission from the copyright holder may be necessary if you wish to reproduce this material separately. The Accountability & Oversight Community - Making an Impact Today and in the Future: DOD OIG Conference: Washington, DC: September 11, 2012: Gene L. Dodaro: Comptroller General of the United States: U.S. Government Accountability Office: GAO-12-1036CG: GAO Report on the IG Community: GAO's review of IGs mandated by the Dodd-Frank Act. In September 2011, GAO surveyed IGs and found that they had: * taken actions to implement statutory provisions for enhancing their independence; * reported billions of dollars in potential savings and other measures of effectiveness; * taken actions to help prevent fraud in the distribution of Recovery Act funds; * a range of expertise and qualifications in the areas specified by the IG Act. GAO, Inspectors General: Reporting on Independence, Effectiveness, and Expertise, GA0-11-770, September 21, 2011. IGs Report Significant Measurable Accomplishments: IGs reported for fiscal year 2009: * Potential $43 billion $18 for savings of over every dollar invested. * About 5,900 criminal actions, 1,100 civil actions, 4,400 suspensions and debarments, and 6,100 indictments. * Actions taken to help prevent fraud in Recovery Act oversight as of June 2011 included over 1,500 investigations, over 1,400 reviews, and training to about 139,000 individuals. Enhanced IG Independence: IGs also reported enhanced independence from: * Implementation of 2008 IG Reform Act provisions, including: - Statutory provisions for the level of IG compensation; - IG access to independent legal counsel; - Identification of IG budgets in the President's Budget. Measuring GAO's Impact: Balanced Scorecard Approach: * Balanced set of quantitative measures in four key areas: - Results (e.g., financial benefits, non-financial benefits, recommendations implemented, new products with recommendations); - Client (e.g., timeliness, number of testimonies); - People (e.g., retention rate, staff utilization); - Internal Operations (e.g., quality of work life). * Tools include client survey, employee feedback survey, and internal customer satisfaction survey. * Annual Performance and Accountability Report International Efforts Value and Benefits of Supreme Audit Institutions (SAIs): International Organization of Supreme Audit Institutions (INTOSAI) focuses on knowledge sharing, capacity building, and standards. INTOSAI Working Group on Value and Benefits of SAIs was established in 2007: * 21 members, including the U.S. * First phase of work completed and defines framework for communicating the values and benefits of SAIs. * Focus through 2013 includes projects on: - Measurement tools to support the evaluation of SAIs' performance; - Tools for communicating with public stakeholders; - Interaction with different branches of government to promote accountability. Accountability Community - Ensuring an Impact in the Future: * Strategic planning & global trends. * Major GAO efforts. * Partnership building. GAO's Planning & Performance Documents: [hyperlink, http://www.gao.gov/sp.html] Strategic Plan; Performance Plan; Performance & Accountability Report. GAO Strategic Plan: Trends Shaping the United States and its Place in the World: * Threats Confronting U.S. National Security Interests. * Economic Recovery and Restored Job Growth. * Changing Dynamics of Global Interdependence and Shifts in Power. * Advances in Science, Technology, Engineering, and Mathematics (STEM). * Increasing Impact of Networks and Virtualization. * Shifting Roles in Government and Governance. * Demographic and Societal Changes Confronting the Young and Old. * Fiscal Sustainability and Debt Challenges. Fiscal Sustainability and Debt Challenges Figure: Federal Budget Surpluses and Deficits under Different Fiscal Policy Simulations (Spring 2012): [Refer to PDF for image: line graph] Percentage of GDP: Fiscal year: 2000; Baseline extended: 2.4; Alternative: 2.4. Fiscal year: 2001; Baseline extended: 1.3; Alternative: 1.3. Fiscal year: 2002; Baseline extended: -1.5; Alternative: -1.5. Fiscal year: 2003; Baseline extended: -3.4; Alternative: -3.4. Fiscal year: 2004; Baseline extended: -3.5; Alternative: -3.5. Fiscal year: 2005; Baseline extended: -2.6; Alternative: -2.6. Fiscal year: 2006; Baseline extended: -1.9; Alternative: -1.9. Fiscal year: 2007; Baseline extended: -1.2; Alternative: -1.2. Fiscal year: 2008; Baseline extended: -3.2; Alternative: -3.2. Fiscal year: 2009; Baseline extended: -10.1; Alternative: -10.1. Fiscal year: 2010; Baseline extended: -9; Alternative: -9. Fiscal year: 2011; Baseline extended: -8.7; Alternative: -8.7. Fiscal year: 2012; Baseline extended: -6.955; Alternative: -7.105. Fiscal year: 2013; Baseline extended: -3.677; Alternative: -6.038. Fiscal year: 2014; Baseline extended: -2.081; Alternative: -5.398. Fiscal year: 2015; Baseline extended: -1.527; Alternative: -4.966. Fiscal year: 2016; Baseline extended: -1.615; Alternative: -5.079. Fiscal year: 2017; Baseline extended: -1.115; Alternative: -4.663. Fiscal year: 2018; Baseline extended: -0.947; Alternative: -4.619. Fiscal year: 2019; Baseline extended: -1.193; Alternative: -5.009. Fiscal year: 2020; Baseline extended: -1.24; Alternative: -5.237. Fiscal year: 2021; Baseline extended: -1.181; Alternative: -5.363. Fiscal year: 2022; Baseline extended: -1.373; Alternative: -5.72. Fiscal year: 2023; Baseline extended: -1.737; Alternative: -6.735. Fiscal year: 2024; Baseline extended: -2.262; Alternative: -7.768. Fiscal year: 2025; Baseline extended: -2.59; Alternative: -8.854. Fiscal year: 2026; Baseline extended: -2.838; Alternative: -9.499. Fiscal year: 2027; Baseline extended: -3.089; Alternative: -10.197. Fiscal year: 2028; Baseline extended: -3.217; Alternative: -10.896. Fiscal year: 2029; Baseline extended: -3.562; Alternative: -11.618. Fiscal year: 2030; Baseline extended: -3.682; Alternative: -12.344. Fiscal year: 2031; Baseline extended: -4.009; Alternative: -13.076. Fiscal year: 2032; Baseline extended: -4.118; Alternative: -13.825. Fiscal year: 2033; Baseline extended: -4.319; Alternative: -14.417. Fiscal year: 2034; Baseline extended: -4.525; Alternative: -15.025. Fiscal year: 2035; Baseline extended: -4.721; Alternative: -15.633. Fiscal year: 2036; Baseline extended: -4.912; Alternative: -16.24. Fiscal year: 2037; Baseline extended: -5.101; Alternative: -16.854. Fiscal year: 2038; Baseline extended: -5.272; Alternative: -17.449. Fiscal year: 2039; Baseline extended: -5.421; Alternative: -18.026. Fiscal year: 2040; Baseline extended: -5.704; Alternative: -18.753. Fiscal year: 2041; Baseline extended: -5.858; Alternative: -19.354. Fiscal year: 2042; Baseline extended: -6.003; Alternative: -19.953. Fiscal year: 2043; Baseline extended: -6.154; Alternative: -20.564. Fiscal year: 2044; Baseline extended: -6.319; Alternative: -21.196. Fiscal year: 2045; Baseline extended: -6.474; Alternative: -21.826. Fiscal year: 2046; Baseline extended: -6.64; Alternative: -22.476. Fiscal year: 2047; Baseline extended: -6.795; Alternative: -23.12. Fiscal year: 2048; Baseline extended: -6.967; Alternative: -23.789. Fiscal year: 2049; Baseline extended: -7.124; Alternative: -24.449. Fiscal year: 2050; Baseline extended: -7.154; Alternative: -25.123. Fiscal year: 2051; Baseline extended: -7.45; Alternative: -25.818. Fiscal year: 2052; Baseline extended: -7.488; Alternative: -26.527. Fiscal year: 2053; Baseline extended: -7.79; Alternative: -27.247. Fiscal year: 2054; Baseline extended: -7.833; Alternative: -27.98. Fiscal year: 2055; Baseline extended: -8.016; Alternative: -28.734. Fiscal year: 2056; Baseline extended: -8.341; Alternative: -29.504. Fiscal year: 2057; Baseline extended: -8.396; Alternative: -30.277. Fiscal year: 2058; Baseline extended: -8.586; Alternative: -31.066 Fiscal year: 2059; Baseline extended: -8.78; Alternative: -31.868. Fiscal year: 2060; Baseline extended: -8.963; Alternative: -32.668. Source: GAO. Note: Data are from GAO's Spring 2012 simulations based on the Trustees' assumptions for Social Security and the Trustees' and CMS Actuary's alternative assumptions for Medicare. [End of figure] Fiscal Sustainability and Debt Challenges: Figure: Debt Held by the Public Under Two Fiscal Policy Simulations: [Refer to PDF for image: line graph] Percentage of GDP: Historical high: 109% in 1946. Fiscal year: 2000; Baseline extended: 34.7; Alternative: 34.7. Fiscal year: 2001; Baseline extended: 32.5; Alternative: 32.5. Fiscal year: 2002; Baseline extended: 33.6; Alternative: 33.6. Fiscal year: 2003; Baseline extended: 35.6; Alternative: 35.6. Fiscal year: 2004; Baseline extended: 36.8; Alternative: 36.8. Fiscal year: 2005; Baseline extended: 36.9; Alternative: 36.9. Fiscal year: 2006; Baseline extended: 36.6; Alternative: 36.6. Fiscal year: 2007; Baseline extended: 36.3; Alternative: 36.3. Fiscal year: 2008; Baseline extended: 40.5; Alternative: 40.5. Fiscal year: 2009; Baseline extended: 54.1; Alternative: 54.1. Fiscal year: 2010; Baseline extended: 62.8; Alternative: 62.8. Fiscal year: 2011; Baseline extended: 67.7; Alternative: 67.7. Fiscal year: 2012; Baseline extended: 72.493; Alternative: 72.643. Fiscal year: 2013; Baseline extended: 75.063; Alternative: 77.571. Fiscal year: 2014; Baseline extended: 74.816; Alternative: 80.541. Fiscal year: 2015; Baseline extended: 72.554; Alternative: 81.38. Fiscal year: 2016; Baseline extended: 70.512; Alternative: 82.288. Fiscal year: 2017; Baseline extended: 68.546; Alternative: 83.27. Fiscal year: 2018; Baseline extended: 66.796; Alternative: 84.514. Fiscal year: 2019; Baseline extended: 65.451; Alternative: 86.202. Fiscal year: 2020 Baseline extended: 64.204; Alternative: 88.046. Fiscal year: 2021; Baseline extended: 62.979; Alternative: 89.982. Fiscal year: 2022; Baseline extended: 62.019; Alternative: 92.228. Fiscal year: 2023; Baseline extended: 61.572; Alternative: 95.556. Fiscal year: 2024; Baseline extended: 61.653; Alternative: 99.759. Fiscal year: 2025; Baseline extended: 62.102; Alternative: 104.948. Fiscal year: 2026; Baseline extended: 62.797; Alternative: 110.652. Fiscal year: 2027; Baseline extended: 63.67; Alternative: 116.752. Fiscal year: 2028; Baseline extended: 64.621; Alternative: 123.28. Fiscal year: 2029; Baseline extended: 65.924; Alternative: 130.353. Fiscal year: 2030; Baseline extended: 67.264; Alternative: 137.811. Fiscal year: 2031; Baseline extended: 68.861; Alternative: 145.669. Fiscal year: 2032; Baseline extended: 70.502; Alternative: 153.96. Fiscal year: 2033; Baseline extended: 72.276; Alternative: 162.507. Fiscal year: 2034; Baseline extended: 74.185; Alternative: 171.318. Fiscal year: 2035; Baseline extended: 76.212; Alternative: 180.38. Fiscal year: 2036; Baseline extended: 78.347; Alternative: 189.684. Fiscal year: 2037; Baseline extended: 80.585; Alternative: 199.226. Fiscal year: 2038; Baseline extended: 82.845; Alternative: 208.837. Fiscal year: 2039; Baseline extended: 85.142; 218.581. Fiscal year: 2040; Baseline extended: 87.686; Alternative: 228.803. Fiscal year: 2041; Baseline extended: 90.301; Alternative: 239.264. Fiscal year: 2042; Baseline extended: 92.954; Alternative: 249.901. Fiscal year: 2043; Baseline extended: 95.65; Alternative: 260.719. Fiscal year: 2044; Baseline extended: 98.401; Alternative: 271.733. Fiscal year: 2045; Baseline extended: 101.195; Alternative: 282.93. Fiscal year: 2046; Baseline extended: 104.041; Alternative: 294.325. Fiscal year: 2047; Baseline extended: 106.927; Alternative: 305.904. Fiscal year: 2048; Baseline extended: 109.867; Alternative: 317.683. Fiscal year: 2049; Baseline extended: 112.844; Alternative: 329.645. Fiscal year: 2050; Baseline extended: 115.73; Alternative: 341.798. Fiscal year: 2051; Baseline extended: 118.877; Alternative: 354.396. Fiscal year: 2052; Baseline extended: 121.962; Alternative: 367.286. Fiscal year: 2053; Baseline extended: 125.227; Alternative: 380.386. Fiscal year: 2054; Baseline extended: 128.406; Alternative: 393.701. Fiscal year: 2055; Baseline extended: 131.642; Alternative: 407.244. Fiscal year: 2056; Baseline extended: 135.074; Alternative: 421.022. Fiscal year: 2057; Baseline extended: 138.423; Alternative: 435.03. Fiscal year: 2058; Baseline extended: 141.83; Alternative: 449.272. Fiscal year: 2059; Baseline extended: 145.295; Alternative: 463.754. Fiscal year: 2060; Baseline extended: 148.806; Alternative: 478.464. Source: GAO. Note: Data are from GAO’s Spring 2012 simulations based on the Trustees’ assumptions for Social Security and the Trustees’ and CMS Actuary’s alternative assumptions for Medicare. [End of figure] Figure: Daily Average Number of People Turning 65: [Refer to PDF for image: vertical bar graph] Year: 2000: 5,500. Year: 2001: 5,500. Year: 2002: 5,500. Year: 2003: 5,800. Year: 2004: 5,800. Year: 2005: 6,000. Year: 2006: 6,200. Year: 2007: 6,700. Year: 2008: 7,200. Year: 2009: 7,200. Year: 2010: 7,200. Year: 2011: 7,600. Year: 2012: 9,100. Year: 2013: 9,200. Year: 2014: 9,100. Year: 2015: 9,400. Year: 2016: 9,400. Year: 2017: 9,700. Year: 2018: 10,000. Year: 2019: 10,200. Year: 2020: 10,700. Year: 2021: 10,700. Year: 2022: 11,000. Year: 2023: 11,200. Year: 2024: 11,200. Year: 2025: 11,600. Year: 2026: 11,400. Year: 2027: 11,400. Year: 2028: 11,300. Year: 2029: 11,400. Source: GAO analysis of U.S. Census Bureau data. Note: Data are from the U.S. Census Bureau's National Population Projections. For this analysis, we used data from the low net international migration series. [End of figure] Key Drivers of the Long-Term Fiscal Challenge: Growth in Health Care Spending: Figure: Cumulative Growth in Real Health Care Spending Per Capita and Real GDP Per Capita, 1960-2010: Year: 1960; Real health care spending per capita: 0; Real GDP per capita: 0; Year: 1965; Real health care spending per capita: 33.37%; Real GDP per capita: 18.9%; Year: 1970; Real health care spending per capita: 85.2%; Real GDP per capita: 33.6%; Year: 1975; Real health care spending per capita: 128.79%; Real GDP per capita: 45.8%; Year: 1980; Real health care spending per capita: 194.07%; Real GDP per capita: 66.7%; Year: 1985; Real health care spending per capita: 278.02%; Real GDP per capita: 86.5%; Year: 1990; Real health care spending per capita: 400.06%; Real GDP per capita: 108.2%; Year: 1995; Real health care spending per capita: 493.45%; Real GDP per capita: 122.7%; Year: 2000; Real health care spending per capita: 596.12%; Real GDP per capita: 161.6%; Year: 2005; Real health care spending per capita: 769.57%; Real GDP per capita: 181.3%; Year: 2006; Real health care spending per capita: 789.33%; Real GDP per capita: 186.1%; Year: 2007; Real health care spending per capita: 809.18%; Real GDP per capita: 188.7%; Year: 2008; Real health care spending per capita: 822.46%; Real GDP per capita: 185.1%; Year: 2009; Real health care spending per capita: 840.28%; Real GDP per capita: 173%; Year: 2010; Real health care spending per capita: 858.44%; Real GDP per capita: 179.1%. Average annual growth rate: Real health care spending per capita: 4.6%; Real GDP per capita: 2.1%. Source: GAO analysis of data from the Centers for Medicare & Medicaid Services, Office of the Actuary, and the Bureau of Analysis. Note: The most current data available on health care spending per capita are for 2010. [End of figure] Mandate for GAO Duplication Reviews: Identification, Consolidation, and Elimination Of Duplicative Programs: The Comptroller General of the Government Accountability Office shall conduct routine investigations to identify programs agencies, offices, and initiatives with duplicative goals and activities within Departments and governmentwide and report annually to Congress on the findings, including the cost of such duplication and with recommendations for consolidation and elimination to reduce duplication identifying specific rescissions. Source: Pub. L. No. 111-139, 21, 124 Stat. 29 (2010), 31 U.S.C. 712 note. 2012 Annual Report on Duplication, Overlap, and Fragmentation (GAO-12- 342SP): * 32 areas where agencies, offices, or initiatives have similar or overlapping objectives or provide similar services to the same populations; or where government missions are fragmented across multiple agencies or programs. * 19 additional areas describing other opportunities for agencies or Congress to either reduce the cost of government operations or enhance revenue collections for the Treasury. * Collectively, we identified about 130 actions that the executive branch or Congress could take. Depending on the extent of actions taken, these savings and revenues could collectively result in billions of dollars in savings. Duplication, Overlap, and Fragmentation: Status of 176 Actions in 2011: Figure: The majority of 176 actions needed within the 81 areas identified by GAO have been partially addressed: [Refer to PDF for image: pie-chart] Addressed: 23 (13%); Partially addressed: 99 (56%); Not addressed: 54 (31%). Source: GAO analysis, as of February 10, 2012. GAO's High-Risk List: * Begun in 1990s — areas most in need of reform or most vulnerable to fraud, waste, abuse, and mismanagement: - 30 areas currently on list; next update January 2013. * Qualitative & quantitative factors; * Helps focus attention of both agencies and the Congress on needed actions; * A number tied to financial management. High-Risk List: Emphasis on Solutions: * Goal is to have programs move off the list. * 2011 Update & web site contain expanded information on actions needed to resolve identified issues. * Over 30 meetings with agency and OMB leaders. * Numerous additional meetings with other GAO participants at all levels. Importance of Networks, Collaboration and Partnerships: * Solutions to cross-cutting challenges; * Opportunities for increased collaboration; * Expanded networks to leverage limited resources: - GAO's participation in INTOSAI, Intergovernmental Audit Forums, and CIGIE meetings; - Sister agency contacts; - Advisory boards and panels. Opportunities for the Audit Community to Have an Impact at DOD: As DOD seeks to develop plans and budgets in light of the nation's fiscal situation, it will need to: * Reexamine programs and activities, including adjusting or terminating those that are outmoded or not performing; and; * Eliminate inefficient ways of doing business. The audit community can help to identify areas where DOD may be able to achieve additional efficiencies and enhance accountability. For example, opportunities for improvement exist in several areas that GAO has designated as high risk or has identified as having significant potential for overlap and duplication. DOD Financial Management: CFO Act laid the foundation for reforms that called for increased accountability and better management practices: * Designated agency CFOs with broad responsibility for modernizing financial management; * New accounting standards; strengthened internal control; improved performance information; greater transparency; and the implementation of automated systems. IGs at various agencies have been instrumental in the implementation of the CFO Act and related reforms. CFO Act is an important part of improving federal government accountability through financial audits of the CFO Act agencies. * Unqualified audit opinions were rendered for 21 of the 24 CFO Act agencies for FY 2011; * Most produced statements within an accelerated time frame. Success in federal financial reporting will be the result of sustained collaboration: * Agencies, OMB, Treasury, agency IGs, and GAO. Reaching auditability is a long-term process: * Six years after the CFO Act, only 6 agencies had received an unqualified opinion; * It took two decades to get to 21 agencies with an unqualified opinion. IRS took 8 years to obtain a clean opinion: * Constructive engagement; * Prioritizing of recommendations. * Auditability of DOD financial statements. * Congressional attention and reinforcement. * Commitment of DOD leadership to long-term goal of full financial statement auditability. * DOD's improvement efforts follow a plan with long-term objectives and interim milestones. GAO efforts: * Constructive engagements. * Auditor-auditee communication that is timely, clear, and useful without sacrificing GAO's independence. GAO works collaboratively with the DOD IG: * Oversight of USMC's audit of its SBR. * Continuing to work with DOD IG to help DOD achieve auditability and financial management reform. Weapon Systems Acquisition: DOD's ongoing efficiency initiatives represent a significant attempt to achieve costs savings by controlling the growth on major weapons programs, targeting affordability, promoting real competition, and reducing non-productive processes. Audit opportunities to facilitate these efforts: * Identifying redundancy in weapons portfolios; * Identifying redundant and/or non value-added requirements; * Flagging programs at risk of cost and schedule growth earlier in the development cycle; * Assessing the status of non-major programs that still represent a significant investment. DOD Business Systems Modernization: For decades, DOD has been challenged in modernizing its business systems. * Designated as high risk in 1995; * About 2,200 business system investments, which account for billions of dollars in annual expenditures; * Significant potential exists for identifying and avoiding costs associated with duplicative functionality across these investments. GAO has provided a series of recommendations aimed at strengthening the department's approach to modernization, including: * developing and using a business enterprise architecture (BEA) modernization blueprint, * establishing effective investment management controls to guide and constrain DOD's multi-billion dollar business systems environment, and, * ensuring that DOD follows best practices when acquiring information technology systems and services. DOD has made progress implementing key institutional modernization management controls, but more needs to be done. Duplication and Overlap Issues: Figure: Examples of DOD Duplication and Overlap Issues in the 2011 & 2012 Annual Reports: [Refer to PDF for image: 4 photographs] Potential duplication in DOD's prepositioning programs for equipment and supplies. Potential Duplication in Counter-Improvised Explosive Device efforts. Overlap in Electronic Warfare programs. Overlap in Unmanned Aircraft Systems: Photos: DVIDS. [End of figure] Building on DOD's Ongoing Efforts to Identify Efficiencies: In May 2010, Secretary Gates directed DOD to undertake a departmentwide initiative with the overarching goal of significantly reducing excess overhead costs and reinvesting these savings in sustaining the current force structure and modernizing its weapons portfolio. * Projected savings of about $154 billion over 5 years to be integrated into DOD's budget beginning in fiscal year 2012. In its fiscal years 2012 and 2013 budget requests, DOD identified additional reductions and potential savings that could be achieved in future years. Additional Areas Where DOD May Be Able to Achieve Efficiencies: * Health Care: Opportunities may exist for DOD to gain efficiencies in managing health care services by modifying DOD's medical command structure, consolidating common services, and partnering with the Veterans Administration in some areas. * Contracting: Opportunities exist for strategically managing services acquisition, enhancing competition, and addressing weaknesses with contracting arrangements and incentives. * Overhead/Headquarters: DOD has identified some efficiencies but needs to improve its visibility over headquarters personnel and seek additional opportunities to reduce overhead. * Logistics/Supply Chain: For example, DOD has begun to achieve efficiencies by improving its secondary inventory management processes but may be able to achieve additional efficiencies in managing spare parts. Accountability Community: Ensuring an Impact Today and the Future: * Significant efforts are underway across government. * Building partnerships and networks is more important than ever. * In a dynamic environment, the value and benefits of the accountability community are in high demand. On the Web Web site: [hyperlink, http://www.gao.gov/]. Contact: Chuck Young, Managing Director, Public Affairs, youngc1@gao.gov: (202) 512-4800: U.S. Government Accountability Office: 441 G Street NW, Room 7149: Washington, D.C. 20548: Copyright: This is a work of the U.S. government and is not subject to copyright protection in the United States. The published product may be reproduced and distributed in its entirety without further permission from GAO. However, because this work may contain copyrighted images or other material, permission from the copyright holder may be necessary if you wish to reproduce this material separately. [End of presentation]