Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Federal Aviation Administration's (FAA) report to Congress recommending that it award a contract to an alternate contractor for the development of its Alaska National Airspace System Interfacility Communications System, focusing on whether the findings were properly supported. FAA's report compared the alternate contractor's costs to the costs of two other commercial telecommunications providers."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO's oversight has been comprehensive. To date, we have issued 65 products on the Troubled Asset Relief Programs (TARP) and activities and we have made 99 performance and financial statement audit recommendations. Our reviews have focused on several key areas, including the activities initiated under TARP and the challenges encountered in implementing them, Treasury's process for deciding how to unwind TARP programs and investments and the actions taken to terminate the programs and exit the investments, indicators of credit conditions in markets targeted by TARP programs, the management infrastructure for TARP programs, and the status of our recommendations to Treasury. Some of our reports have identified findings related to the effectiveness, accountability, and transparency of Treasury's management of TARP programs and its communication strategy."

Correspondence issued by the Government Accountability Office with an abstract that begins "On March 9, 2006, we testified before Congress at a hearing entitled, "Reporting Improper Payments: A Report Card on Agencies' Progress." At the hearing, we discussed our findings on federal agencies' challenges in meeting the requirements of the Improper Payments Information Act (IPIA) of 2002 based on our review of agencies' fiscal year 2005 performance and accountability reports (PAR) and annual reports. We were asked to provide answers to the following follow-up questions relating to our March 9, 2006, testimony: (1) What concerns does GAO have regarding not only DHS' inability to comply with the Improper Payments Information Act; but on a greater scale with their overall financial management? (2) About which Agencies that reported in their fiscal year 2005 Performance and Accountability Report that they had no programs susceptible to significant improper payments does GAO have concerns about? (3) Should "unavoidable overpayment" statistics at the Social Security Administration (SSA) be reported to the Office of Management and Budget, and if so why would this be important, and how could the Social Security Administration implement such a process? (4) What concerns does GAO have with the Agency for …

A letter report issued by the Government Accountability Office with an abstract that begins "In the 1990s, the United States operated a program in Colombia and Peru called Air Bridge Denial (ABD). The ABD program targeted drug traffickers that transport illicit drugs through the air by forcing down suspicious aircraft, using lethal force if necessary. The program was suspended in April 2001 when a legitimate civilian aircraft was shot down in Peru and two U.S. citizens were killed. The program was restarted in Colombia in August 2003 after additional safeguards were established. To date, the United States has provided about $68 million in support and plans to provide about $26 million in fiscal year 2006. We examined whether the ABD program's new safeguards were being implemented and its progress in attaining U.S. and Colombian objectives."

A letter report issued by the Government Accountability Office with an abstract that begins "Hurricane Katrina's storm surge and floodwaters breached levees and floodwalls causing billions of dollars of property damage, and more than 1,300 deaths. Under the Comptroller General's authority to conduct reviews on his own initiative, GAO reviewed the Army Corps of Engineers (Corps) (1) progress in repairing damage to hurricane protection projects by June 1, 2006; (2) plans and estimated costs to make other repairs and complete five existing hurricane protection projects; and (3) plans and estimated costs to add enhancements and strengthen hurricane protection for the region. GAO reviewed related laws and regulations, Corps planning documents and repair tracking reports, observed ongoing repair work, and met with key agency officials and other stakeholders."

A letter report issued by the Government Accountability Office with an abstract that begins "Training flight and cabin crew members to handle potential threats against domestic aircraft is an important element in securing our nation's aviation system. The responsibility for ensuring that crew members are prepared to handle these threats is a shared responsibility between the private sector--air carriers--and the federal government, primarily the Transportation Security Administration (TSA). This report addresses (1) actions TSA has taken to develop guidance and standards for flight and cabin crew member security training and to measure the effectiveness of the training, (2) how TSA ensures domestic air carriers comply with the training guidance and standards, and (3) efforts TSA has taken to develop and assess the effectiveness of its voluntary self-defense training program."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of Defense's (DOD) progress on reducing its headquarters staff, focusing on DOD efforts to: (1) implement the revised management headquarters directive and provide a more accurate report on the number of personnel in headquarters activities; and (2) reduce positions in headquarters and achieve the reductions mandated by the National Defense Authorization Act for Fiscal Year 2000."

A letter report issued by the General Accounting Office with an abstract that begins "The financial collapse of large firms and the effects on workers and retirees has raised questions about retirement funds being invested in employer securities and the laws governing such investments. Pensions are important source of income of many retirees, and the federal government has encouraged employers to sponsor and maintain pension and savings plans for their employees. The continued growth in these plans and their vulnerabilities has caused Congress to focus on issues related to participants investing in employer securities through employer-sponsored retirement plans. GAO's analysis of the 1998 plan data for the Fortune 1,000 firms showed that 550 of those companies held employer securities in their defined benefit plans or defined contribution plans, covering 13 million participants. Investment in employer securities through employer-sponsored retirement plans can present significant risks for employees. If the employees' retirement savings is largely in employer securities in these plans, employees risk losing not only their jobs should the company go out of business, but also a significant portion of their savings. Even if employers do not declare bankruptcy, employees are still subject to the dual risk of loss of job …

A letter report issued by the General Accounting Office with an abstract that begins "To expand the capabilities of the nation's active duty forces, the Department of Defense (DOD) relies on the 1.2 million men and women of the Reserve and National Guard. Currently, reserve components constitute nearly half of the total armed forces. Although DOD requires reservists to use TRICARE DOD's health care system for their own health care, using TRICARE is an option for their dependents. Nearly 80 percent of reservists had health care coverage when they were not on active duty, according to a GAO survey. The most frequently cited sources of coverage were civilian employer health plans and spouses' employer health plans. Few dependents of mobilized reservists experience disruptions in their health coverage--primarily because most maintained civilian health coverage while reservists were mobilized. Ninety percent of the reservists with civilian health coverage maintained that coverage. The 5-year cost of the coverage options delineated in the 2002 National Defense Authorization Act range from $89 million, for expanding the transition benefit allowing mobilizations, to $19.7 billion, for continuous coverage under the Federal Employees Health Benefits Program, as estimated by the Congressional Budget Office."

A letter report issued by the General Accounting Office with an abstract that begins "The demand for child care has increased dramatically in the past several decades as the number of mothers who work outside the home has grown. Welfare reform has further increased this demand. To support low-income parents moving into the workforce, welfare reform established the Child Care and Development Fund (CCDF). In fiscal year 2000, states spent $5.3 billion in CCDF funds to subsidize child care for low-income families. Out of concern for the quality of care that the CCDF funds, welfare reform legislation also required states to set aside at least 4 percent of the total grant to improve the quality and availability of child care. Department of Health and Human Services (HHS) regulations provide examples of allowable activities, such as providing child care providers with financial incentives for meeting state and local standards, improving the compensation of child care staff, and offering resource and referral services. However, the regulations do not limit states' use of funds to these activities; rather, the fund's block grant structure allows states considerable flexibility in choosing appropriate quality and availability improvements to pursue. Using primarily the four percent quality set-aside, …

A letter report issued by the Government Accountability Office with an abstract that begins "Overall, trends in dental coverage show little change from 1996 to 2010--around 62 percent of individuals had coverage. The percentage of the population with private dental coverage decreased from 53 to 50 percent. Dental coverage through Medicaid or the State Children's Health Insurance Program (CHIP), which was established in 1997, rose from 9 to 13 percent. The increase was due primarily to an increase in the number of children covered by these federal-state health programs with mandated pediatric dental coverage. Individuals with no dental coverage decreased from 28 to 25 percent, and coverage for 10 to 12 percent of the population was unknown. Use of dental services--the percentage of individuals who had at least one dental visit--also remained relatively unchanged at around 40 percent from 1996 to 2010. Medicaid and CHIP beneficiaries, children in particular, showed increases in the use of dental services (from 28 to 37 percent), but still visited the dentist less often than privately insured children (58 percent in 2010)."

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Communications Commission (FCC) is charged with regulating interstate and international communications by radio, television, wire, satellite, and cable. The Telecommunications Act of 1996 established that FCC should promote competition and reduce regulation to secure lower prices and higher-quality services for American consumers. FCC implements its policy aims through rulemaking, whereby the agency notifies the public of a proposed rule and provides an opportunity for the public to participate in the rule's development. These rulemakings are documented within a public docket that contains the rulemaking record. In response to a congressional request on FCC rulemaking, GAO (1) described FCC's rulemaking process; (2) determined, for specific rulemakings, the extent to which FCC followed its process; and (3) identified factors that contributed to some dockets and rulemakings remaining open. GAO reviewed recent FCC rules, interviewed FCC officials and stakeholders, and conducted case studies of rulemakings."

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Congress continues to be concerned about the underrepresentation of U.S. professionals in some UN organizations and that insufficient progress has been made to improve U.S. representation. In 2001, GAO reported that several UN agencies fell short of their targets for U.S. representation and had not developed strategies to employ more Americans. This report reviews (1) U.S. representation status and employment trends at five UN agencies, (2) factors affecting these agencies' ability to meet employment targets, and (3) the U.S. Department of State's (State) efforts to improve U.S. representation and additional steps that can be taken. We reviewed five UN agencies that together comprise about 50 percent of total UN organizations' professional staff."

Correspondence issued by the Government Accountability Office with an abstract that begins "This correspondence follows up an August 1, 2007, meeting to discuss concerns about changes in the cost and savings estimates and the potential loss of expertise and experience from the closure of Fort Monmouth, New Jersey, among other issues, since the recommendation to close Fort Monmouth as part of the Department of Defense's (DOD) 2005 Base Realignment and Closure (BRAC) round became effective. The work since the independent Defense Base Closure and Realignment Commission's (the Commission) recommendations became effective has been done under the authority of the Comptroller General to conduct reviews on his own initiative and has focused on the implementation of realignment and closure actions. This brief summary reviews our public observations made in 2005 about the 2005 BRAC round, specifically those related to Fort Monmouth. Also reviewed, under the Comptroller General's authority to conduct reviews on his own initiative, is the methodology of a forthcoming DOD report on the transfer of technical capabilities from Fort Monmouth to Aberdeen Proving Ground, Maryland."

A letter report issued by the Government Accountability Office with an abstract that begins "Hurricane Katrina was the largest, most destructive natural disaster in our nation's history. The problems experienced in responding to Katrina resulted in a number of investigations--by congressional committees, the White House Homeland Security Council, and others--regarding the preparations for and response to Katrina. GAO assisted the congressional investigations and, under the Comptroller General's authority, initiated a number of Katrina-related reviews. In March 2006 testimony, GAO provided its preliminary observations to Congress. The purpose of this report is to summarize what went well and why, what did not go well and why, and what changes are needed to improve the nation's readiness to respond to a catastrophic disaster; and to identify selected issues associated with the Gulf Coast's recovery. This report is based on GAO's prior work on catastrophic disasters, including Hurricane Andrew in 1992, the over 30 GAO reports completed to date on Hurricanes Katrina and Rita, ongoing GAO work, and other Hurricane Katrina reviews and lessons learned."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) Financial Accountability Act, Public Law Number 108-330, requires DHS management to provide an assertion on the internal control that applies to financial reporting for fiscal year 2005 and to obtain an auditor's opinion on the department's internal control over its financial reporting for fiscal year 2006. The act also directs the Chief Financial Officers (CFO) Council and the President's Council on Integrity and Efficiency (PCIE) to conduct a joint study, and report to the Congress and to the Comptroller General of the United States, on the potential costs and benefits of requiring agencies subject to the Chief Financial Officers Act of 1990 to obtain audit opinions of their internal control over financial reporting. The DHS Financial Accountability Act also requires that the Comptroller General of the United States review the joint study and report the results of this analysis to the Congress. In December 2005, we briefed available committee staff on our preliminary analysis of the joint study. This report provides further details on our review and on our views regarding a requirement for federal agencies to obtain audit opinions on their …

A letter report issued by the Government Accountability Office with an abstract that begins "Hurricane Katrina devastated the Gulf Coast region of the United States and caused billions of dollars in damage. Hurricanes Rita and Wilma further exacerbated damage to the region. The Federal Emergency Management Agency (FEMA), within the Department of Homeland Security (DHS), was tasked with the primary role of managing the federal relief and recovery efforts. This review was performed under the Comptroller General's authority because of widespread congressional interest in the response to this disaster. GAO examined whether the federal government was adequately tracking and reporting on the use of the funding provided in the four emergency supplemental appropriations acts enacted as of June 2006. GAO analyzed the emergency supplemental appropriations acts and conference reports, reviewed FEMA's required weekly reports, and interviewed federal agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "In recent years, considerable debate has centered on companies using the chapter 11 bankruptcy reorganization process to reduce or eliminate employer-sponsored benefits in an effort to become more competitive. Congress recently enacted several laws, in part, to help address this issue. Most notably, Congress passed the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPCPA) and the Pension Protection Act of 2006 (PPA). BAPCPA contained provisions related to chapter 11 business bankruptcies and sought to address the treatment of benefits during the bankruptcy process. In addition, the PPA amended several Employee Retirement Income Security Act of 1974 (ERISA) provisions related to defined benefit (DB) plans in bankruptcy. This report addresses (1) how, if at all, recent legislative changes affected the treatment of pension and health benefits during chapter 11 bankruptcies, and (2) what is known about the extent to which businesses have modified employee or retiree pension and health benefits. GAO reviewed filings of 115 public companies that filed for bankruptcy between October 17, 2004 and October 17, 2006, and conducted interviews with various experts on the treatment of benefits in the bankruptcy process. Relevant …

A letter report issued by the Government Accountability Office with an abstract that begins "Oil is one of Colombia's principal exports. The Cano Limon-Covenas oil pipeline transports almost 20 percent of Colombia's oil production. The pipeline originates in the Department of Arauca in northeast Colombia. It carries oil nearly 500 miles to the Caribbean port of Covenas. The pipeline has been a principal infrastructure target for terrorist attacks by Colombia's insurgent groups. During 2001, attacks on the pipeline cost the Colombian government an estimated $500 million in lost revenues for the year. The United States agreed to assist Colombia in protecting the first 110 miles of the pipeline where most of the attacks were occurring. We examined how the U.S. funding and resources provided to Colombia have been used, and what challenges remain in securing the pipeline."

A letter report issued by the Government Accountability Office with an abstract that begins "The National Oceanic and Atmospheric Administration (NOAA) plans to procure the next generation of geostationary operational environmental satellites, called the Geostationary Operational Environmental Satellites-R series (GOES-R). This new series is considered critical to the United States' ability to maintain the continuity of data required for weather forecasting through the year 2028. GAO was asked to (1) determine the status of and plans for the GOES-R series procurement, and (2) identify and evaluate the actions that the program management team is taking to ensure that past problems experienced in procuring other satellite programs are not repeated."

Correspondence issued by the Government Accountability Office with an abstract that begins "The United States is currently undergoing a transition from analog to digital broadcast television. This transition offers the promise of more television programming options, interactive television, and high-definition television. An additional goal of the digital television (DTV) transition is for the federal government to reclaim radiofrequencies--or spectrum--that broadcasters currently use to transmit analog television signals. Because of the virtual explosion of wireless applications in recent years, there is considerable concern that future spectrum needs--both for commercial as well as government purposes--will not be met. The spectrum that will be cleared at the end of the DTV transition is considered to be highly valuable spectrum because of its particular technical properties. In all, the DTV transition will clear 108 megahertz (MHz) of spectrum, which is a fairly significant amount. In the 1997 Balanced Budget Act, the Congress directed the Federal Communications Commission (FCC) to reallocate 24 MHz of the reclaimed spectrum to public safety uses. Since the terrorist attacks of September 11, 2001, there has been a greater sense of urgency to free spectrum for public safety purposes. The remaining returned spectrum will be auctioned for use in advanced …

A letter report issued by the Government Accountability Office with an abstract that begins "The Army considers its modular force transformation its most extensive restructuring since World War II. Restructuring units from a division-based force to a modular brigade-based force will require an investment of over $52 billion, including $41 billion for equipment, from fiscal year 2005 through fiscal year 2011, according to the Army. Because of broad congressional interest in this initiative, GAO prepared this report under the Comptroller General's authority and assessed (1) the Army's progress and plans for equipping modular combat brigades, (2) progress made and challenges to managing personnel requirements of the modular force, and (3) the extent to which the Army has developed an approach for assessing the results of its modular conversions and the need for further changes to designs or implementation plans."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Floyd D. Spence National Defense Authorization Act for Fiscal Year 2001 (NDAA 2001) directed the Department of Defense (DOD) to develop and implement a plan to make a chiropractic benefit available to all active duty personnel in the U.S. armed forces. The practice of chiropractic focuses on the relationship between structure (primarily, the spine) and function (as coordinated by the nervous system) and how that relationship affects the preservation and restoration of health. In August 2001, DOD submitted to Congress an implementation plan that described how it planned to develop a chiropractic benefit within the military health system. The plan addressed patient eligibility, access to care, the location of chiropractic clinics, projected costs, staffing, and the marketing and monitoring of the benefit. The NDAA 2001 directed DOD to develop the implementation plan in consultation with the Oversight Advisory Committee (OAC), which was established by the National Defense Authorization Act for Fiscal Year 1995 (NDAA 1995). The OAC was directed by the NDAA 1995 to oversee a 3-year DOD chiropractic demonstration project at no fewer than 10 military treatment facilities (MTF). The NDAA 1995 directed that the OAC …

A letter report issued by the Government Accountability Office with an abstract that begins "In 2002, the Department of Defense (DOD) implemented a new acquisition model to develop a Ballistic Missile Defense System (BMDS) that included all major missile defense acquisitions, some of which were being developed by the military services. The model called for the management and funding responsibility for production, operation, and sustainment of a capability to be transferred to a military service when a BMDS element or major component is technically mature and plans for production are well developed. The Missile Defense Agency (MDA) was given responsibility for developing the BMDS and recommending the transfer of management and funding responsibilities to the services. In 2004, MDA emplaced an initial missile defense capability, but DOD did not transfer management and funding responsibility for that capability. Because a formal transfer did not occur, GAO was asked to (1) identify DOD's criteria for deciding when a missile defense capability should be transferred to a service and (2) determine how DOD is managing the costs of fielding a BMDS capability."