A letter report issued by the Government Accountability Office with an abstract that begins "The New Starts program is an important source of new capital investment in mass transportation. To be eligible for federal funding, a project must advance through the different project development phases of the New Starts program, including alternatives analysis, preliminary engineering, and final design. The Federal Transit Administration (FTA) evaluates projects as a condition for advancement into each project development phase of the program. FTA has acted recently to streamline the process. This report discusses the (1) time it has generally taken for projects to move through the New Starts process and what Congress and FTA have done to expedite the process and (2) options that exist to expedite the process. In response to a legislative mandate, GAO reviewed statutes, FTA guidance and regulations, and project data. GAO also interviewed Department of Transportation (DOT) officials, projects sponsors, and industry stakeholders."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Air Mobility Command's airlift rates, focusing on the: (1) extent to which the Air Mobility Command has reliable financial information for managing airlift transportation services; and (2) factors affecting efficient cost control of airlift services."

A letter report issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service (IRS) must significantly improve telephone assistance if it is to meet its long-term goal of providing world-class customer service to the tens of millions of taxpayers who call. Although IRS has tried to analyze its performance and identify ways to improve, these efforts have been incomplete. IRS' analyses did not cover all of the key management decisions and other key factors that affect telephone performance. Designing and conducting a comprehensive analysis of the key management decisions and other key factors that affect telephone performance in each filing season will be difficult because the factors that affect performance are multiple and interrelated. However, without a more comprehensive analysis of the factors that affect performance, IRS lacks the information it needs to make decisions to improve performance."

A letter report issued by the General Accounting Office with an abstract that begins "The safety of millions of airline passengers depends in part on aviation mechanics--known as A&P mechanics--that are certified to inspect, service, and repair the aircraft's body (airframe) and/or engine (powerplant). The Federal Aviation Administration (FAA) establishes the requirements to become certified as an A&P mechanic. Concerns have been raised in the aviation industry about having a sufficient number of A&P mechanics over the long term. GAO was asked to determine how many aircraft mechanics and service technicians the Bureau of Labor Statistics (BLS) projects will be employed in 2010, and the reasonableness of that projection; the sources that supply and train A&P mechanics and the likelihood that they will provide a sufficient number through 2010; and what is being done by FAA and the aviation industry to ensure that the skills of A&P mechanics are sufficient to work on technologically advanced aircraft?"

A letter report issued by the Government Accountability Office with an abstract that begins "The Missile Defense Agency (MDA) estimated in 2008 that the potential costs of fielding ballistic missile defenses in Europe would be more than $4 billion through 2015. Planned ballistic missile defenses in Europe are intended to defend the United States, its deployed forces, and its allies against ballistic missile attacks from the Middle East. They are expected to include a missile interceptor site in Poland, a radar site in the Czech Republic, and a mobile radar system in a still-to-be-determined European location. GAO was asked to evaluate the Department of Defense's (DOD) plans for missile defense sites in Europe and address to what extent DOD has (1) planned for the sites' implementation and (2) estimated military construction and long-term operations and support costs. Accordingly, GAO reviewed key legislation; examined policy and guidance from MDA, the Army, the Air Force, and the Army Corps of Engineers; analyzed budget documents and cost estimates; and visited sites in Poland and the Czech Republic."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2004, the Department of State created the Office of the Coordinator for Reconstruction and Stabilization to coordinate U.S. planning and implementation of stabilization and reconstruction operations. In December 2005, President Bush issued National Security Presidential Directive 44 (NSPD-44), charging State with improving coordination, planning, and implementation of such operations and ensuring that the United States can respond quickly and effectively to overseas crises. GAO was asked to report on State's efforts to improve (1) interagency planning and coordination for stabilization and reconstruction operations, and (2) deployment of civilians to these operations. To address these objectives, we conducted interviews with officials and reviewed documents from U.S. agencies and government and private research centers."

A letter report issued by the Government Accountability Office with an abstract that begins "Despite substantial federal and state investment, states have not been able to meet all outcome measures for children in their care. Given the complexity of the challenges that state child welfare agencies face, GAO was asked to determine (1) the primary challenges state child welfare agencies face in their efforts to ensure the safety, well-being, and permanent placement of the children under their supervision; (2) the changes states have made to improve the outcomes for children in the child welfare system; and (3) the extent to which states participating in the Department of Health and Human Services (HHS) Child and Family Services Reviews (CFSR) and technical assistance efforts find the assistance to be helpful. GAO surveyed child welfare agencies in 50 states, the District of Columbia, and Puerto Rico and visited 5 states, interviewed program officials, and reviewed laws, policies, and reports."

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 Small Business Administration (SBA) guarantees individual loans that lenders originate. The agency uses its Loan and Lender Monitoring System (L/LMS) to assess the individual risk of each loan, and SBA's contractor developed a lender risk rating system based on L/LMS data. However, questions have been raised about the extent to which SBA has used its lender risk rating system to improve its oversight of lenders. The Government Accountability Office (GAO) was asked to examine (1) how SBA's risk rating system compares with those used by federal financial regulators and lenders and the system's usefulness for predicting lender performance and (2) how SBA uses the lender risk rating system in its lender oversight activities. To meet these objectives, GAO reviewed SBA documents; interviewed officials from three federal financial regulators and 10 large SBA lenders; analyzed SBA loan data; and interviewed SBA officials."

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."

A letter report issued by the Government Accountability Office with an abstract that begins "The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 requires individuals to receive credit counseling before filing for bankruptcy and to take a debtor education course before having debts discharged. Concerns were raised that the new requirements could expose consumers to abusive practices by credit counseling agencies or become barriers to filing for bankruptcy. GAO was asked to examine (1) the process of approving counseling and education providers, (2) the content and results of the counseling and education sessions, (3) the fees charged, and (4) the availability of and challenges to accessing services. To address these issues, GAO reviewed Trustee Program data and application case files, and interviewed a wide range of individuals and groups involved in the bankruptcy process."

A letter report issued by the Government Accountability Office with an abstract that begins "In response to Hurricane Katrina, countries and organizations donated to the United States government cash and in-kind donations, including foreign military assistance. The National Response Plan establishes that the Department of State (DOS) is the coordinator of all offers of international assistance. The Federal Emergency Management Agency (FEMA) within the Department of Homeland Security (DHS) is responsible for accepting the assistance and coordinating its distribution. In light of widespread congressional and public interest in U.S. agencies' accountability in receiving and distributing assistance to hurricane victims, this report is one of several initiated under the authority of the Comptroller General to review the federal government's response to Hurricane Katrina. It examines (1) the amount and use of internationally donated cash, and (2) the extent to which federal agencies have adequate policies and procedures to ensure proper accountability for the acceptance and distribution of that assistance."

A letter report issued by the Government Accountability Office with an abstract that begins "The Staggers Rail Act deregulated the freight rail industry, relying on competition to set rates, and allowed for differential pricing (charging higher rates to those more dependent on rail). The act gave the Surface Transportation Board (STB) authority to develop remedies for shippers "captive" to one railroad and set a threshold for shippers to apply for rate relief. GAO was asked to review (1) changes in the railroad industry since the Staggers Rail Act, including rates and competition; (2) STB actions to address competition and captivity concerns and alternatives that could be considered; and (3) freight demand and capacity projections and potential federal policy responses. GAO examined STB data, conducted interviews, and held an expert panel."

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."

A letter report issued by the Government Accountability Office with an abstract that begins "Since the passage of the Credit Union Membership Access Act of 1998 (CUMAA), many in the credit union industry have sought legislative changes to the net worth ratio central to prompt corrective action (PCA). The current debate centers on the issue of allowing federally insured credit unions to include additional forms of capital within the definition of net worth. In light of the issues surrounding the debate, GAO reviewed (1) the underlying concerns that have prompted the credit union industry's interest in making changes to the current capital requirements, (2) the issues associated with the potential use of secondary capital in all federally insured credit unions, and (3) the issues associated with the potential use of risk-based capital in all federally insured credit unions."

A letter report issued by the Government Accountability Office with an abstract that begins "Since the September 2001 terrorist attacks, Congress has provided about $542.9 billion, as of May 2007, to the Department of Defense (DOD) for the Global War on Terrorism (GWOT). Prior GAO reports have found DOD's reported GWOT obligation data unreliable and problems with transparency over certain costs. DOD made changes to its reporting procedures, requiring components to perform a monthly variance analysis on obligation data and to include affirmation statements attesting to the accuracy of cost data. Under the Comptroller General's authority to conduct evaluations on his own initiative, GAO assessed (1) the outlook of DOD's reported GWOT obligations for fiscal year 2007 and funding requests for fiscal year 2008, (2) the effect of changes in DOD's GWOT funding guidance, and (3) DOD's progress in implementing variance analysis and affirmation statements. For this engagement, GAO analyzed fiscal year 2007 GWOTrelated appropriations and reported obligations, as well as DOD's corrective actions."

A letter report issued by the Government Accountability Office with an abstract that begins "In its role as the nation's tax collector, the Internal Revenue Service (IRS) has a demanding responsibility in annually collecting over $2 trillion in taxes, processing hundreds of millions of tax and information returns, and enforcing the nation's tax laws. Since its first audit of IRS's financial statements in fiscal year 1992, GAO has identified a number of weaknesses in IRS's financial management operations. In related reports, GAO has recommended corrective action to address those weaknesses. Each year, as part of the annual audit of IRS's financial statements, GAO not only makes recommendations to address any new weaknesses identified but also follows up on the status of weaknesses GAO identified in previous years' audits. The purpose of this report is to (1) assist IRS management in tracking the status of audit recommendations and actions needed to fully address them and (2) demonstrate how the recommendations fit into IRS's overall management and internal control structure."

A letter report issued by the Government Accountability Office with an abstract that begins "The Army's Future Combat Systems (FCS) program features multiple new systems linked by a first-of-a-kind information network. The Army contracted with a lead systems integrator (LSI) for FCS that could serve in a more expansive role than a typical prime contractor would. In response to a congressional mandate, this report addresses (1) why the Army decided to employ an LSI for the FCS program; (2) the nature of the LSI's working relationship with the Army; and (3) how FCS contract fees, provisions, and incentives work. In conducting its work, GAO reviewed extensive program documentation and held discussions with key officials at DOD and throughout the FCS program."

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 "The Office of the U.S. Trade Representative (USTR) has a unique role in coordinating trade policy, resolving disagreements, and framing issues for presidential decision through an interagency trade policy process. In recent years, USTR's increased workload from numerous new regional and bilateral free trade agreement negotiations and a new round of multilateral negotiations at the World Trade Organization has raised concerns about its human capital strategy. GAO examined whether USTR is pursuing an effective human capital strategy that supports the ability of its workforce to accomplish its mission. Specifically, GAO (1) reviewed USTR's commitment to strategic human capital leadership and planning and (2) analyzed to what extent USTR has used human capital tools to address its workforce challenges."

A letter report issued by the Government Accountability Office with an abstract that begins "To help ensure that veterans are properly compensated for disabilities, VA is required to perform disability reevaluations for specific disabilities. VA also performs reevaluations whenever it determines there is a need to verify either the continued existence or current severity of veterans' disabilities. VBA completed about 17,700 reevaluations in fiscal year 2005. GAO was asked to review the Veterans Benefits Administration's (VBA) disability reevaluation program. This report assesses (1) the operational controls VA uses to ensure the effectiveness of the disability reevaluation process and (2) the management information VA collects and uses to manage the disability reevaluation process. To conduct this study, GAO analyzed VBA data, reviewed federal regulations and VBA procedures, conducted site visits, and interviewed VBA 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 "In 2003, the Department of Education's Office of Federal Student Aid (FSA) managed about $60 billion in new financial aid. In 1998, the Congress designated FSA as a performance-based organization. In so doing, it specified purposes for the agency, such as to reduce program costs and increase accountability of its officials, and provided flexibilities such as allowing FSA to pay bonuses. Also FSA is required to annually prepare a performance plan and report and have performance agreements for its senior officials. Past reviews revealed serious problems and concerns about FSA's management. In January 2003, GAO reported that FSA had made progress but had not sufficiently addressed some key management issues. Also, GAO noted that FSA, like other agencies needed to address human capital issues. GAO assessed FSA's progress in (1) addressing key management issues and meeting requirements for planning and reporting, and (2) developing a human capital strategy and increasing the accountability of its officials."

A letter report issued by the General Accounting Office with an abstract that begins "According to the Internal Revenue Service (IRS), taxpayers currently owe about $249 billion in delinquent taxes. At the same time, the government pays billions of dollars in Social Security, retirement, and other federal payments to thousands of these individuals. To help IRS administer tax laws fairly and collect delinquent taxes effectively, Congress included a provision authorizing the Federal Payment Levy Program, which allows IRS to continuously levy up to 15 percent of certain federal payments made to delinquent taxpayers. Because of congressional interest about whether the Federal Payment Levy Program is being implemented as intended, GAO was asked to assess how well the program is operating."