Correspondence issued by the General Accounting Office with an abstract that begins "We have performed the procedures contained in the enclosure to this report, which we agreed to perform, solely to assist the Department of Labor in ascertaining whether the net federal unemployment tax (FUTA) revenue distributed to the Unemployment Trust Fund (UTF) for the fiscal year ended September 30, 2003, is supported by the underlying records. As agreed with the Inspector General, we evaluated fiscal year 2003 activity affecting distributions to the UTF."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO surveyed 26 agencies not subject to the Chief Financial Officers Act of 1990. Overall, the surveyed agencies reported that they either achieved significant benefits or would anticipate achieving such benefits from having audited financial statements. The level of effort to prepare financial statements and prepare for an audit varied significantly with the size and other characteristics of the agencies. In determining whether agencies should prepare financial statements and have them audited, respondents identified a combination of factors to consider, including budget authority, key financial statement amounts, and the type of agency operations. Irrespective of the importance of such factors, 21 of the 26 agencies reported that federal agencies should have their financial statements audited."

Correspondence issued by the General Accounting Office with an abstract that begins "During the Senate Armed Services Committee's September 4, 2003 hearing on the Department of Defense's (DOD) proposed lease of 100 Boeing KC-767A aerial refueling aircraft, Congress expressed concern about a significant "bow-wave" funding requirement in future years to pay for leasing and then buying these 100 aircraft at the end of their leases, while continuing efforts to modernize the remainder of the tanker fleet. Subsequently, Congress requested that DOD analyze the option of leasing 25 aircraft, followed by a procurement of the remaining 75 aircraft. The Deputy Secretary of Defense responded to the request on September 22, 2003, identifying several alternative acquisition strategies, with associated cost and savings estimates. On September 25, 2003, Congress asked that GAO review the DOD response and assess the validity of the department's assumptions and the accuracy of the cost and savings estimates, and identify any other alternative acquisition strategies that the Committee should consider. This letter responds to that request."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the American Chemical Society for the fiscal years ended December 31, 2003 and 2002. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "The events of September 11, 2001, triggered a national re-examination of the security of many of the nation's critical infrastructures. Following these events, government agencies have struggled to find the right balance between the public's "right to know" and the dangers of inappropriate public disclosure of sensitive information. Professional and trade groups representing critical infrastructure sectors including the chemical industry generally oppose the release of information regarding the vulnerability of such facilities. These groups argue that terrorists could use this information to target the chemical facilities that are most vulnerable or located near population centers. Other groups support communities' right to information about hazards to which they might be exposed. Federal, state, and local governments have weighed these factors in reassessing the information publicly available in their publications and on their Web sites. For this reason, the Environmental Protection Agency (EPA) is currently reviewing its management of the chemical facility information it has obtained under Clean Air Act provisions. Regulations promulgated under Section 112(r) of the Clean Air Act as amended in 1990 require chemical facilities that produce, use, or store certain hazardous chemicals beyond threshold amounts to …

A statement of record issued by the Government Accountability Office with an abstract that begins "Key federal environmental statutes, such as the Resource Conservation and Recovery Act (RCRA) and the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), which established the Superfund program, require that parties statutorily responsible for pollution bear the cost of cleaning up contaminated sites. In many cases, liable parties meet their cleanup responsibilities. However, many parties responsible for hardrock mining sites include businesses that no longer exist, having been liquidated through bankruptcy or otherwise dissolved. Under these circumstances, some hardrock mining companies that have caused environmental contamination have left the problem for others, typically the government, to address. We were asked to provide a statement for the record on the cleanup of contamination resulting from hardrock mining as it relates to our August 2005 report, Environmental Liabilities: EPA Should Do More to Ensure that Liable Parties Meet Their Cleanup Obligations (GAO-05-658). We made nine recommendations in this report aimed at reducing the government's financial burden for costly environmental cleanups. The agency generally agreed with many of the recommendations, stating its intent to further evaluate some of them."

Testimony issued by the Government Accountability Office with an abstract that begins "For many years, GAO has reported that poor information security is a widespread problem that has potentially devastating consequences. Accordingly, since 1997, GAO has identified information security as a governmentwide high-risk issue in reports to Congress--most recently in January 2005. Concerned with accounts of attacks on commercial systems via the Internet and reports of significant weaknesses in federal computer systems that made them vulnerable to attack, Congress passed the Federal Information Security Management Act of 2002 (FISMA), which permanently authorized and strengthened the federal information security program, evaluation, and reporting requirements established for federal agencies. FISMA requires that agencies report annually to OMB who issues guidance for that reporting process. The Department of Homeland Security (DHS), the third largest agency in the federal government, uses a variety of major applications and general systems in support of operational and administrative requirements. This testimony discusses DHS's progress and challenges in implementing FISMA as reported by the agency and its Inspector General (IG)."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit the fiscal year 2004 CFS, we evaluated the Department of the Treasury's (Treasury) financial reporting procedures and related internal control over the process for compiling the CFS, including the management representation letter provided us by Treasury and OMB. Written representation letters from management, required by U.S. generally accepted government auditing standards, ordinarily confirm oral representations given to the auditor, indicate and document the continuing appropriateness of those representations, and reduce the possibility of a misunderstanding between management and the auditor. The purpose of this report is to communicate our observations on the Department of Commerce's (DOC) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by DOC are sufficient to help support Treasury and OMB's …

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Boy Scouts of America, for fiscal year 2003. GAO's review disclosed no reportable instances of noncompliance with the financial reporting requirements of the law. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "Federal agencies spend billions of dollars annually acquiring information technology (IT) services from thousands of contractors using a variety of contracting methods. IT services include computer and telecommunication services, as well as the testing, quality control, installation, and operation of computer equipment. We (1) identified trends in federal spending for IT services from fiscal years 1997 to 2001 and (2) determined the distribution of federal spending for IT services among small, medium-size, and large businesses in fiscal year 2001, the latest year for which such information was available."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit the fiscal year 2004 CFS, we evaluated the Department of the Treasury's (Treasury) financial reporting procedures and related internal control over the process for compiling the CFS, including the management representation letter provided us by Treasury and OMB. Written representation letters from management, required by U.S. generally accepted government auditing standards, ordinarily confirm oral representations given to the auditor, indicate and document the continuing appropriateness of those representations, and reduce the possibility of a misunderstanding between management and the auditor. The purpose of this report is to communicate our observations on the Department of Energy's (DOE) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by DOD are sufficient to help support Treasury and OMB's …

Correspondence issued by the Government Accountability Office with an abstract that begins "On May 22, 2008, we testified before the Congressional subcommittee at a hearing on Security Clearance Reform. This letter responds to three questions for the record. (1) Has GAO noted any efforts in the Joint Reform Team report to address the quality of investigative and adjudicative work and if not, can GAO suggest some steps that might be taken? (2) Since the Department of Defense (DOD) was put on GAO's high-risk list, GAO has been recommending DOD develop methods to better forecast long-term funding needs for the clearance process. What are GAO's thoughts on the steps taken by the Defense Security Service (DSS), including its use of a refined web-based survey, to better forecast its workload? (3) What suggestions does GAO have for the Joint Reform Team and Congress as we move forward with plans to reform the security clearance process?"

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Blinded Veterans Association for fiscal year 2003. GAO found no reportable instances of noncompliance, and the audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the Government Accountability Office with an abstract that begins "Concerns have been raised about the fairness of the "bid down" approach of the Department of Commerce's Information Technology Solutions Next Generation (COMMITS NexGen) contract. In response to these concerns, the fiscal year 2006 Science, the Departments of State, Justice, and Commerce, and Related Agencies appropriations conference report requested our review of COMMITS NexGen. This letter transmits the briefing document we provided to Congress on May 15, 2006, concerning a variety of issues related to the COMMITS NexGen contract. Specifically, we provided information on (1) how the COMMITS NexGen contract is structured to meet its intended goals, (2) what effect the tier system has on the task order competition process, and (3) what oversight and internal control procedures Commerce has implemented to address the risks of interagency contracting."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Theatre and Academy for the fiscal years ended June 30, 2003 and 2002. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "Law enforcement officials rely on new technologies to accomplish their enforcement responsibilities. Although the use of some of these technologies has raised privacy concerns, the attacks of September 11 have prompted calls for the use of surveillance technologies to combat terrorism and other crimes that threaten security. This report discusses the government's funding of research and deployment of three surveillance technologies--facial recognition, red light cameras, and photo radar devices. GAO surveyed 35 federal entities, 17 of which had conducted research and development or testing of one or more of the three technologies. They reported obligating $51 million as of June 2001, with the largest amount reported for facial recognition. All of the 17 respondents obligated funds for research and development, none used funds for deployment, and two promoted the technologies but did not obligate any funds."

Correspondence issued by the General Accounting Office with an abstract that begins "To assist the Committee on International Relations evaluate the extent to which five House Interparliamentary Groups' schedules of receipts, disbursements, and fund balance for 2000 and 1999 appropriately reflected the cash receipts and disbursements and fund balance for those years, GAO reviewed documentation supporting each group's recorded receipt and disbursement transactions and related fund balances for evidence that the transactions were properly authorized and recorded. The schedules, prepared by the treasurer of each group, present for 2000 and 1999 the opening fund balance, total receipts, and disbursements by category, and ending fund balance, on a cash basis, for each of the five groups. GAO also recalculated and compared the recalculated amounts to the reported amounts in each group's 2000 and 1999 schedule."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on the results of the Internal Revenue Service's (IRS) financial statements and on the effectiveness of its internal controls for fiscal year (FY) ending September 30, 1999."

Correspondence issued by the Government Accountability Office with an abstract that begins "On November 9, 2005, GAO testified before Congress at a hearing on "Access Delayed: Fixing the Security Clearance Process, Part II." This letter responds to three questions for the record posed by Congress."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit the fiscal year 2004 CFS, we evaluated the Department of the Treasury's (Treasury) financial reporting procedures and related internal control over the process for compiling the CFS, including the management representation letter provided us by Treasury and OMB. Written representation letters from management, required by U.S. generally accepted government auditing standards, ordinarily confirm oral representations given to the auditor, indicate and document the continuing appropriateness of those representations, and reduce the possibility of a misunderstanding between management and the auditor. The purpose of this report is to communicate our observations on the General Services Administration's (GSA) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by GSA are sufficient to help support Treasury and OMB's …

Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to certain requirements of the Haitian Refugee Immigration Fairness Act (HRIFA) of 1998 that authorized certain Haitian nationals and their dependents to apply to adjust their status to legal permanent residence. Section 902(k) of the act requires the Comptroller General to report every 6 months on the number of Haitian nationals who have applied and been approved to adjust their status to legal permanent residence. The reports are to contain a breakdown of the number of Haitians who applied and the number who were approved as asylum applicants, parolees, children without parents, orphaned children, or abandoned children; or as the eligible dependents of these applicants, including spouses, children, and unmarried sons or daughters. Reports are to be provided until all applications have been finally adjudicated. This is our twelfth report."

Correspondence issued by the General Accounting Office with an abstract that begins "This letter responds a Congressional request that we provide answers to questions relating to our September 9, 2003, testimony. In that testimony, we discussed the availability of child pornography on peer-to-peer (P2P) networks."

Correspondence issued by the Government Accountability Office with an abstract that begins "The National Transportation Safety Board (NTSB) opened a training center in 2003 to train its investigators and others from the transportation community on accident investigation techniques. As GAO reported last year, NTSB's training center is not cost-effective, as its revenues, when combined with the external training costs NTSB staff avoid by using the center, do not cover its costs. In fact, in fiscal year 2006, costs exceeded revenues by $2.7 million. We concluded that potential strategies to increase revenues or decrease costs could increase the cost-effectiveness of the training center; however, vacating the space may be the strategy that reduces costs the most. On December 21, 2006, Congress passed Public Law 109-443, requiring NTSB to prepare a utilization plan for the training center that would, among other things, consider other revenue-generating measures, such as subleasing the training center to another entity; include a detailed financial statement covering current training center expenses and revenues and an analysis of the projected expenses and revenues; and submit the plan to us for review and comment within 90 days of passage of the act. NTSB prepared a draft business plan for the …

Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Energy (DOE) is unusual among federal agencies in that it regulates and inspects its own facilities to protect the safety and health of its workers and of the communities surrounding its vast complex of research laboratories. With few exceptions, all other federal facilities must comply with national standards set by the Nuclear Regulatory Commission (NRC) for nuclear safety and by the Occupational Safety and Health Administration (OSHA) for worker safety and health. DOE asserts that, for the most part, its safety and health standards meet or exceed those promulgated for facilities regulated by NRC and OSHA. At DOE's 10 science laboratories, which are run by management and operating (M&O) contractors, the department and its contractors use a contract administration process to select standards appropriate to current worker hazards and public safety issues. Both DOE and the M&O contractors are involved in safety and health activities. DOE's field offices, most of which are located at the laboratories, provide continuous safety and health oversight of the M&O contractors. DOE headquarters offices provide policy guidance to the field offices and also conduct some oversight of the laboratories. Safety …