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Nuclear Nonproliferation: Better Information Needed on Results of National Nuclear Security Administration's Research and Technology Development Projects
GAO-17-210: Published: Feb 3, 2017. Publicly Released: Feb 3, 2017.
The full extent to which research and technology development projects managed by two programs in the National Nuclear Security Administration's (NNSA) Office of Defense Nuclear Nonproliferation (DNN) have resulted in advanced (progressed technologies or science supporting them), transitioned (provided to users for further development or deployment), or deployed (used in the field) technologies is...
International Taxation: Information on the Potential Impact on IRS and U.S. Multinationals of Revised International Guidance on Transfer Pricing
GAO-17-103: Published: Jan 27, 2017. Publicly Released: Jan 27, 2017.
In 2015, the Organization for Economic Co-Operation and Development (OECD) issued revised guidelines, including 15 actions to help reduce base erosion and profit shifting (BEPS) of multinational enterprises (MNEs). One action focuses on transfer pricing guidance with the intent of aligning MNE profits with the location of economic activity, and preventing corporations from shifting and assigning p...
Cuba: U.S. Policy Changes Increased Engagement with Private Sector, but Agency Information Collection Is Limited
GAO-17-201: Published: Dec 15, 2016. Publicly Released: Jan 17, 2017.
View Spanish version of Highlights (PDF, 1 page).What GAO FoundThe Cuban private sector has grown rapidly since 2008 but remains small compared with other economies and faces various constraints. The Cuban private sector includes (1) self-employed entrepreneurs, (2) agricultural cooperatives and other private farmers, and (3) nonagricultural cooperatives. Cuban government data indicate that the pe...
Rule of Law Assistance: DOD Should Assess Workforce Size of Defense Institute of International Legal Studies
GAO-17-118: Published: Dec 14, 2016. Publicly Released: Dec 14, 2016.
For fiscal years 2013 through 2016, the Defense Institute of International Legal Studies (DIILS) conducted over 500 rule of law events in almost 100 countries, and it assessed the quality of its assistance in a variety of ways. DIILS provides three types of assistance: (1) core rule of law training in the United States and abroad, (2) defense institution-building, and (3) statutorily required huma...
Human Trafficking: State Has Made Improvements in Its Annual Report but Does Not Explicitly Explain Certain Tier Rankings or Changes
GAO-17-56: Published: Dec 5, 2016. Publicly Released: Dec 5, 2016.
The Department of State's (State) Office to Monitor and Combat Trafficking in Persons (Trafficking Office) compiles information on countries' actions to combat human trafficking and recommends tier rankings for the Trafficking in Persons Report but did not post information on waivers within mandated timeframes. The figure below shows the percentage of countries by tier in the 2015 and 2016 repor...
Overseas Contingency Operations: Observations on the Use of Force Management Levels in Afghanistan, Iraq, and Syria
GAO-17-246T: Published: Dec 1, 2016. Publicly Released: Dec 1, 2016.
Military officials planning for and executing operations under force management levels have taken various actions to maximize military capabilities deployed to countries under those limits, as discussed below:Increased Engagement with Partner Nation Security Forces. The Department of Defense (DOD) has increased its engagement with partner nations through advise-and-assist missions that rely on pa...
Emergency Funding for Ebola Response: Some USAID Reimbursements Did Not Comply with Legislative Requirements and Need to Be Reversed
GAO-17-35: Published: Nov 2, 2016. Publicly Released: Nov 2, 2016.
As of July 1, 2016, the U.S. Agency for International Development (USAID) and the Department of State (State) had obligated 58 percent and disbursed more than one-third of the $2.5 billion appropriated for Ebola activities. In the early stages of the U.S. response in West Africa, USAID obligated $883 million to control the outbreak, and State obligated $34 million for medical evacuations, among ot...
Security Assistance: Guidance Needed for Completing Required Impact Assessments Prior to Presidential Drawdowns
GAO-17-26: Published: Oct 20, 2016. Publicly Released: Oct 20, 2016.
In fiscal years 2011 through 2015, the President authorized 13 drawdowns to provide security assistance and build foreign partner capacity to France, Iraq, Syria, Libya, Ukraine, and countries in West and Central Africa (see fig.). According to Department of Defense (DOD) and Department of State (State) data, the total value of articles and services authorized for these drawdowns was $321.5 millio...
Diplomatic Security: State Should Enhance Its Management of Transportation-Related Risks to Overseas U.S. Personnel
GAO-17-124: Published: Oct 4, 2016. Publicly Released: Oct 4, 2016.
The Department of State (State) has established policies related to transportation security for overseas U.S. personnel, but gaps exist in guidance and monitoring. GAO reviewed 26 posts and found that all 26 had issued transportation security and travel notification policies. However, policies at 22 of the 26 posts lacked elements required by State, due in part to fragmented implementation guidanc...
China: U.S. Universities in China Emphasize Academic Freedom but Face Internet Censorship and Other Challenges
GAO-16-757: Published: Aug 29, 2016. Publicly Released: Sep 28, 2016.
View Chinese version of Highlights (PDF, 1 page).What GAO FoundThe 12 U.S. universities GAO reviewed generally reported receiving support for their institutions in China from Chinese government entities and universities, with limited funding from U.S. government agencies and other donors. Universities reported contributions from Chinese provincial and local governments and from partner universitie...