Guinea Travel Advisory

Reconsider travel to Guinea due to COVID-19.  Exercise increased caution in Guinea due to civil unrest.  

Read the Department of State’s COVID-19 page before you plan any international travel. 

The Centers for Disease Control and Prevention (CDC) has issued a Level 3 Travel Health Notice for Guinea due to COVID-19.   

Guinea has lifted stay at home orders, and resumed some transportation options and business operations. Visit the Embassy’s COVID-19 page for more information on COVID-19 in Guinea.

Country Summary: Demonstrations occur frequently throughout the country and are often sporadic and unplanned, making it difficult to predict the size, route, or level of violence or congestion that may occur.

Any demonstration may turn violent, resulting in injuries and even fatalities. Demonstrators may attack vehicles that attempt to pass through or around the protests, resulting in serious injuries and vehicular damage. Criminals are known to take advantage of the resulting traffic congestion to rob drivers, passengers, and pedestrians. Uniformed security forces may also extort drivers and passengers during these incidents.

Read the country information page.

If you decide to travel to Guinea:

  • See the U.S. Embassy’s webpage regarding COVID-19. 
  • Visit the CDC’s webpage on Travel and COVID-19.   
  • Avoid demonstrations and crowds.
  • Be aware of your surroundings.
  • Monitor local media for breaking events and be prepared to adjust your plans.
  • Keep travel documents up to date and easily accessible.
  • Have evacuation plans that do not rely on U.S. government assistance.
  • Enroll in the Smart Traveler Enrollment Program (STEP) to receive Alerts and make it easier to locate you in an emergency.
  • Follow the Department of State on Facebook and Twitter.
  • Review the Crime and Safety Report for Guinea.
  • Prepare a contingency plan for emergency situations. Review the Traveler’s Checklist.

Last Update: Reissued with updates to COVID-19 information.

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  • Abusive Tax Schemes: Offshore Insurance Products and Associated Compliance Risks
    In U.S GAO News
    Federal law provides certain tax benefits for transactions involving genuine insurance products, including insurance products held offshore. While taxpayers may lawfully hold offshore insurance products, they contain features that make them vulnerable for use in abusive tax schemes. For example, offshore insurance products can be highly technical and individualized, making enforcement challenging, according to Internal Revenue Service (IRS) officials. Furthermore, insurance is not defined by federal statute, potentially making a determination of what constitutes genuine insurance for federal tax purposes unclear. Offshore micro-captive insurance products, which are made by small insurance companies owned by the businesses they insure, may be abused if the corporate taxpayer improperly claims deductions for payments made to a micro-captive for federal tax purposes. Courts have applied certain considerations to determine whether these deductions can be claimed. For example, one consideration is whether the insurance legitimately distributes risk across participating entities. IRS officials said they expend significant resources reviewing these schemes because of the varied ways insurance companies may work. Offshore variable life insurance products, which are insurance policies with investment components over which the insured has certain control, may be abused if the individual taxpayer fails to meet IRS reporting requirements or pay appropriate federal income taxes. Federal regulations require that taxpayers with certain foreign life insurance accounts report this information to IRS and the Financial Crimes Enforcement Network. The structure of life insurance products may vary and taxpayers are required to pay taxes based on the underlying type of financial product the policy represents. The figure below shows how noncompliance may occur when taxpayers use life insurance and micro-captive insurance in abusive tax schemes. Abusive Use of Micro-captive and Life Insurance When structured in abusive ways, insurance products held offshore can be designed to aid in unlawful tax evasion by U.S. taxpayers. Two products that IRS has recently warned have the potential for such abuse include micro-captive insurance and variable life insurance policies. GAO was asked to review how taxpayers may abuse offshore insurance products. This report describes (1) how offshore insurance tax shelters provide opportunities for income tax abuse; (2) how offshore micro-captive insurance is used and how it is used in abusive tax schemes; and (3) how offshore variable life insurance is used and how it is used in abusive tax schemes. GAO reviewed IRS tax and information return forms, relevant U.S. case law and IRS guidance, academic and trade publications, and applicable statutes and regulations. GAO also interviewed IRS officials and professionals in the tax preparation and insurance industries. For more information, contact Jessica Lucas-Judy at (202) 512-9110 or LucasJudyJ@gao.gov.
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    In Travel
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  • Interagency Council on Homelessness: Governance Responsibilities Need Further Clarification
    In U.S GAO News
    The United States Interagency Council on Homelessness (USICH) consists of representatives from 19 federal agencies—including a Chair and Vice-Chair—on its governing Council and a full-time staff led by an Executive Director. The Executive Director has led most day-to-day operations, including hiring and managing staff, preparing budget requests, working with private-sector groups, drafting strategic plans, developing performance goals, and drafting agendas for the Council's quarterly meetings. Council members have quarterly meetings to discuss and consider homelessness issues and review the efforts of the Executive Director and USICH staff. Actions taken at Council meetings held from December 2017 through March 2020 included electing the Chair and Vice-Chair, appointing the Executive Director, and approving the USICH strategic plan and activities of interagency working groups. USICH staff also informed the Council of their performance results during the quarterly meetings. Some roles and responsibilities for the governance of USICH, such as the types of matters that require Council approval, are not fully defined or documented. Recent Council Chairs told GAO they generally did not have a clear understanding of their roles and responsibilities and generally based them on their predecessors' activities. For example, the 2019 Chair stated he saw his responsibilities as preparing and chairing quarterly Council meetings and acting as the Council's external spokesperson, but there were no written procedures detailing these responsibilities. The 2019 Chair also stated that he had no involvement in overseeing the USICH budget or operations, staff, and interagency working groups. Standards of Internal Control for the Federal Government state that for an entity's objectives to be achieved the responsibilities and delegations of authority should be clearly established. At its quarterly meeting held in March 2020, the Council approved a charter that addresses voting mechanics, performance evaluations for the Executive Director, and the authority of the Executive Director to oversee personnel. But the charter does not fully clarify the Council's responsibilities in other areas, such as the responsibilities of the Council Chair, types of matters that would require approval by Council vote, and actions that are within the Executive Director's delegated authority. Additional clarity and documentation in these areas may assist the Council in securing a fuller understanding of its oversight role and responsibilities. The mission of USICH is to coordinate the federal response to homelessness and create partnerships with the private sector and state and local governments to reduce and end homelessness. The joint explanatory statement related to the Consolidated Appropriations Act, 2019 includes a provision for GAO to review the management and governance structure of USICH, including the Council's ability to oversee the Executive Director and USICH operations. This report (1) describes the structure and practices for USICH operations and (2) evaluates the extent to which roles and responsibilities for the governance of USICH have been defined and documented. GAO focused primarily on the 2017–2020 time frame and analyzed agency documentation (such as Council meeting transcripts, and USICH's strategic plan and performance reports) and interviewed Council members, current and former Executive Directors, and staff from member agencies. GAO is recommending that the Council further clarify and document its roles and responsibilities for matters requiring the Council's approval, the role of the Council Chair, and actions within the Executive Director's delegated authority. The Council concurred with the recommendation. For more information, contact Alicia Puente Cackley, (202) 512-8678, cackleya@gao.gov.
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  • Federal Contractor Agrees to Pay $18.98 Million for Alleged False Claims Act Caused by Overcharges and Unqualified Labor
    In Crime News
    Cognosante LLC has agreed to pay the United States $18,987,789 to resolve allegations that it violated the False Claims Act by using unqualified labor and overcharging the United States for services provided to government agencies under two General Services Administration (GSA) contracts, the Justice Department announced today.  Cognosante, which is headquartered in Falls Church, Virginia, provides health care and IT services and solutions to federal agencies.   
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    In Crime News
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    In Crime Control and Security News
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  • Capitol Police: Applying Effective Practices to Address Recommendations Will Improve Oversight and Management
    In U.S GAO News
    What GAO Found The U.S. Capitol Police (Capitol Police) may benefit from applying practices to help implement recommendations from auditing entities, such as those from GAO and the Capitol Police Office of the Inspector General (OIG). These effective practices include the following: Provide management oversight over the prompt remediation of deficiencies and delegate authority. Federal internal control standards state that management should oversee the prompt remediation of deficiencies. This should be done by communicating the corrective actions to the appropriate personnel and delegating authority for completing these actions. Communicate regularly with auditing entities on the status of recommendations. Engagement between Capitol Police and auditing agency leaders could provide important leadership attention to help ensure actions are taken to implement recommendations. Work with Congress to address recommendations. Congress plays a key role in providing oversight and maintaining focus on recommendations from audit entities. For example, federal agencies, including the Capitol Police, are required to report on the implementation status of public recommendations. Further, agencies can also assess the need for legislation to address recommendations and report their findings to Congress. Follow key organizational transformation practices . As the Capitol Police takes steps to implement recommendations from auditing entities, the agency may benefit from following key organizational transformation practices, such as (1) setting implementation goals and a timeline, (2) dedicating an implementation team to manage the transformation process, and (3) involving employees to obtain their ideas and gain their ownership for the transformation. Coordination between the Capitol Police and its Board is critical to addressing its recommendations. The Capitol Police Board (the Board) is charged with oversight of the Capitol Police. Given the oversight role of the Board, the Capitol Police may need approval from the Board in order to take actions to address recommendations from auditing entities. GAO's 2017 work on the Board assessed whether the Board, in fulfilling its role in overseeing the Capitol Police, had developed and implemented policies that incorporate leading practices to facilitate accountability, transparency, and effective external communication. In that effort, GAO examined the Board's main governing document, its Manual of Procedures, and determined that it fully incorporated one leading practice and partially incorporated five others. Specifically, the Board's manual did develop processes for the internal functions of the Board but did not address any Board responsibilities in ensuring that any audit findings and recommendations to the Capitol Police were promptly resolved. By incorporating leading practices into its manual, the Board can ensure it is facilitating accountability, transparency, and effective external communication as it fulfills its oversight role of the Capitol Police. Why GAO Did This Study The attack on the U.S. Capitol on January 6, 2021, highlighted the critical need to identify and address deficiencies in the management and security functions of the Capitol Police. Various auditing entities have work ongoing related to the attack on the U.S. Capitol, including GAO and the Capitol Police OIG. It is important that the Capitol Police is well positioned to respond to existing and future recommendations from auditing entities. To do so, Capitol Police will also need to work closely with the Capitol Police Board, which has varied and wide-ranging oversight roles and responsibilities per statute. This statement discusses (1) effective practices for addressing recommendations from auditing agencies and (2) GAO's open recommendation to the Capitol Police Board from February 2017. To identify effective practices for addressing recommendations, GAO reviewed reports and testimonies issued from July 2003 through March 2021 that discussed the implementation of GAO recommendations, federal internal control standards, and organizational transformation. GAO also reviewed its February 2017 report on the Capitol Police Board, and used information gathered from its recommendation follow up efforts with the Capitol Police Board in 2020 and 2021.
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