A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Deposit Insurance Corporation (FDIC) relies extensively on computerized systems to support its financial and mission-related operations. As part of GAO's audit of the calendar year 2004 financial statements for the three funds administered by FDIC, GAO assessed (1) the progress FDIC has made in correcting or mitigating information system control weaknesses identified in our audits for calendar years 2002 and 2003 and (2) the effectiveness of the corporation's information system general controls."

A letter report issued by the Government Accountability Office with an abstract that begins "In September 2003, the Head Start Bureau, in the Department of Health and Human Services (HHS) Administration for Children and Families (ACF), implemented the National Reporting System (NRS), the first nationwide skills test of over 400,000 4- and 5-year-old children. The NRS is intended to provide information on how well Head Start grantees are helping children progress. Given the importance of the NRS, this report examines: what information the NRS is designed to provide; how the Head Start Bureau has responded to concerns raised by grantees and experts during the first year of implementation; and whether the NRS provides the Head Start Bureau with quality information."

Testimony issued by the Government Accountability Office with an abstract that begins "The Chairman, Committee on Veterans' Affairs, U.S. Senate, asked GAO to testify on the current state of VA's disability claims process and factors that may impede VA's ability to improve performance. For years, the claims process has been the subject of concern and attention within VA and by the Congress and veterans service organizations. Many of their concerns have focused on long waits for decisions, large claims backlogs, and the accuracy of decisions. Our work and recent media reports of significant discrepancies in average disability payments from state to state have also highlighted concerns over the consistency of decision-making within VA. In January 2003, GAO designated federal disability programs, including VA's compensation and pension programs, as a high-risk area because of continuing challenges to improving the timeliness and consistency of its disability decisions, and the need to modernize programs."

A letter report issued by the Government Accountability Office with an abstract that begins "The National Defense Authorization Act for Fiscal Year 2005 mandated that GAO review whether the transition assistance program (TAP) is meeting the needs of service members leaving the military. GAO (1) assessed TAP administration, including program participation, and (2) identified actions agencies are taking to improve TAP and challenges that remain. TAP serves military personnel with at least 180 days of active duty who separate or retire and members of the Reserves and National Guard who are released from active duty, a process termed demobilization. Recently, the Reserves and National Guard have been called to active duty in greater numbers than at any other time since the Korean War."

A letter report issued by the Government Accountability Office with an abstract that begins "The use of wireless networks is becoming increasingly popular. Wireless networks extend the range of traditional wired networks by using radio waves to transmit data to wireless-enabled devices such as laptops. They can offer federal agencies many potential benefits but they are difficult to secure. GAO was asked to study the security of wireless networks operating within federal facilities. This report (1) describes the benefits and challenges associated with securing wireless networks, (2) identifies the controls available to assist federal agencies in securing wireless networks, (3) analyzes the wireless security controls reported by each of the 24 agencies under the Chief Financial Officers (CFO) Act of 1990, and (4) assesses the security of wireless networks at the headquarters of six federal agencies in Washington, D.C."

Correspondence issued by the Government Accountability Office with an abstract that begins "In response to a Congressional request, we issued a report in April 2005 on the Department of Defense's (DOD) efforts to address personal financial management (PFM) issues encountered by its servicemembers and their families. In that report, we made recommendations to the Secretary of Defense to enhance servicemembers' financial conditions and the effectiveness of DOD's PFM programs and training. On March 17, 2005, we provided a draft of that report to DOD for review and comment. DOD did not provide comments in time to incorporate them in the final GAO report that went to printing on April 22, 2005. To present DOD's comments and provide our perspective on them, this report briefly summarizes our April 2005 report's objectives, results, and recommendations, along with DOD's comments and our evaluation of the comments. We answered three questions in our April 2005 report: (1) To what extent does deployment impact the financial conditions of active duty servicemembers and their families? (2) Does DOD have an oversight framework for evaluating military programs that assist both deployed and non-deployed servicemembers in managing their personal finances? And (3) To what extent are junior enlisted …

A letter report issued by the Government Accountability Office with an abstract that begins "The 2004 Summer Olympics in Athens, Greece, were held against the backdrop of growing concerns about international terrorism. Despite widespread fears of a potential terrorist attack on the Olympics, Greece hosted a safe and secure event with no terrorist incidents. To assist Greece in securing the 2004 Games, U.S. government agencies provided training and other support in the four years leading up to the Games. In addition, the U.S. government provided some security and other assistance to American athletes, spectators, and commercial investors, and expects to continue such support for future Olympics, including the upcoming 2006 Winter Olympics in Turin, Italy. GAO was asked to (1) determine the U.S. approach and coordination efforts for providing security assistance to the 2004 Summer Olympics; (2) examine the roles of U.S. agencies in Athens Olympics security and their financial outlays; and (3) review lessons learned in providing security assistance in support of the Olympics and how they are being incorporated into preparations for future Olympics. The Departments of State, Homeland Security, Defense, and Justice concurred with the report or had no comments."

Correspondence issued by the Government Accountability Office with an abstract that begins "Congress directed the Department of Defense (DOD) to prepare a master plan to develop laser technologies for potential weapons applications in the National Defense Authorization Act for Fiscal Year 2000. In response to this legislation, the High Energy Laser (HEL) Executive Review Panel was formed and issued the HEL Master Plan on March 24, 2000. This plan recommended that DOD implement a new management structure for HEL technologies and increase the funding allocated to HELs to achieve a better balance between large demonstration programs and the enabling science and technology projects. Subsequently, in the Floyd D. Spence National Defense Authorization Act of Fiscal Year 2001, Congress directed the Secretary of Defense to implement the management and organizational structure specified in the Master Plan. Congress asked us to review the extent to which DOD has implemented the recommendations of the HEL Master Plan, by assessing (1) whether DOD has achieved more balance between large demonstration projects and the enabling science and technology base projects; (2) whether the DOD funding process focuses on the most critical HEL issues; and (3) what impact the new management structure has had on the …

A letter report issued by the Government Accountability Office with an abstract that begins "Established in 1934 to enforce the securities laws and protect investors, the Securities and Exchange Commission (SEC) plays an important role in maintaining the integrity of the U.S. securities markets. Pursuant to the Accountability for Tax Dollars Act of 2002, the SEC is required to prepare and submit to Congress and the Office of Management and Budget audited financial statements. GAO agreed, under its audit authority, to perform the initial audit of SEC's financial statements. GAO's audit was done to determine whether, in all material respects, (1) SEC's fiscal year 2004 financial statements were reliable, (2) SEC's management maintained effective internal control over financial reporting and compliance with laws and regulations, and (3) SEC's management complied with applicable laws and regulations."

Correspondence issued by the Government Accountability Office with an abstract that begins "In November 2004, Asian Soybean Rust (ASR) was discovered in the United States in Louisiana. In the following weeks, it was found in eight additional southern states. ASR is a harmful fungal disease that has spread throughout many other parts of the world, including Asia, Australia, Africa, and South America. ASR can infect over 90 host plant species, including legumes, such as dry beans, peas, and kudzu, a plant that grows wild primarily in the southern United States. Although the disease has caused significant soybean crop loss and increased production costs in many other countries, ASR arrived in the United States too late in the crop year to have any effect on soybean production in 2004, and scientists were uncertain about how it would survive the winter climates in the United States. However, in February 2005, researchers found that ASR had successfully over-wintered on kudzu in Florida, and it was subsequently detected in Georgia on soybean plants in April 2005. Since environmental factors, such as rainfall, humidity, and temperature, affect both the severity and incidence of ASR, scientists do not know how widespread or damaging the disease will …

A letter report issued by the Government Accountability Office with an abstract that begins "Federal policy requires that small businesses receive the maximum practicable subcontracting opportunity for providing goods and services to large businesses that contract directly with federal agencies. The Department of Energy (DOE) annually directs almost $20 billion to the 34 "facility management contractors" of which $3.3 billion was redirected to small business subcontractors in fiscal year 2004. DOE negotiates annual small business subcontracting goals with individual contractors and monitors their achievements. GAO was asked to (1) determine the usefulness of the data that DOE uses to monitor subcontracting performance and (2) discuss the actions that DOE has taken to address any problems with the contractors' subcontracting efforts."

A letter report issued by the Government Accountability Office with an abstract that begins "To help alleviate the psychological distress caused by the September 11, 2001, attacks the Federal Emergency Management Agency (FEMA) awarded the state of New York two grants totaling $154.9 million to provide crisis counseling and public education. Because of questions about whether the program, called Project Liberty, had spent all the funds it received from the federal government, GAO was asked to determine (1) the extent to which the program expended the funds awarded from the federal government, (2) whether the federal government had an effective process in place to determine the amount of funds to provide the program, (3) whether the federal government had adequate financial oversight of the program, and (4) steps taken by the federal government and New York State to assess the program's effectiveness."

A letter report issued by the Government Accountability Office with an abstract that begins "Radio frequency identification (RFID) is an automated data-capture technology that can be used to electronically identify, track, and store information contained on a tag that is attached to or embedded in an object, such as a product, case, or pallet. Federal agencies have begun implementation of RFID technology, which offers them new capabilities and efficiencies in operations. The reduced cost of the technology has made the wide-scale use of it a real possibility for government and industry organizations. Accordingly, GAO was requested to discuss considerations surrounding RFID technology implementation in the federal government. Specifically, GAO was asked to (1) provide an overview of the technology; (2) identify the major initiatives at federal agencies that use or propose to use the technology; (3) discuss the current standards, including those for interoperability, that exist; (4) discuss potential legal issues that the 24 Chief Financial Officer (CFO) Act agencies have identified in their planning for technology implementation; and (5) discuss security and privacy considerations surrounding the technology and the tools and practices available to mitigate them. The Office of Management and Budget agreed with the contents of this report."

A letter report issued by the Government Accountability Office with an abstract that begins "Pension funding rules are intended to ensure that plans have sufficient assets to pay promised benefits to plan participants. However, recent terminations of large underfunded plans, along with continued widespread underfunding, suggest weaknesses in these rules that may threaten retirement incomes of these plans' participants, as well as the future viability of the Pension Benefit Guaranty Corporation (PBGC) single-employer insurance program. We have prepared this report under the Comptroller General's authority, and it is intended to assist the Congress in improving the financial stability of the defined benefit (DB) system and PBGC. We have addressed this report to each congressional committee of jurisdiction to help in their deliberations. This report examines: (1) the recent funding and contribution experience of the nation's largest private DB plans; (2) the funding and contribution experience of large underfunded plans, and the role of the additional funding charge (AFC); and (3) the implications of large plans' recent funding experiences for PBGC, in terms of risk to the agency's ability to insure benefits."

A letter report issued by the Government Accountability Office with an abstract that begins "Americans spend billions of hours each year providing information to federal agencies by filling out information collections (forms, surveys, or questionnaires). A major aim of the Paperwork Reduction Act (PRA) is to balance the burden of these collections with their public benefit. Under the act, agencies' Chief Information Officers (CIO) are responsible for reviewing information collections before they are submitted to the Office of Management and Budget (OMB) for approval. As part of this review, CIOs must certify that the collections meet 10 standards set forth in the act. GAO was asked to assess, among other things, this review and certification process, including agencies' efforts to consult with the public. To do this, GAO reviewed a governmentwide sample of collections, reviewed processes and collections at four agencies that account for a large proportion of burden, and performed case studies of 12 approved collections."

A letter report issued by the Government Accountability Office with an abstract that begins "In a period of significant budget constraints, it is more vital than ever for federal programs to have good performance information. The Workforce Investment Act (WIA) of 1998 took a significant step in that direction by introducing greater accountability for employment and training programs than prior programs. WIA established performance measures to look at a broad array of participant outcomes such as job placement and retention, earnings, skill gains, and customer satisfaction. WIA also required 17 programs, funded by four different agencies, to centralize service delivery through a one-stop center system. More recently, as part of efforts to link program performance to the budget, the Office of Management and Budget (OMB) introduced common performance measures--similar to some of the WIA measures--for most federally funded job training programs that share similar goals. The U.S. Department of Labor's (Labor) Employment and Training Administration (ETA) further defined the common measures for all programs it oversees and proposed a new, standardized reporting format, known as the ETA Management Information and Longitudinal Evaluation (EMILE) reporting system to facilitate reporting them. However, state workforce agencies and others raised substantial concerns about the …

Correspondence issued by the Government Accountability Office with an abstract that begins "Beginning in the 1990s, there was a substantial increase in the number of short-term acute care hospitals that primarily treat patients with specific medical conditions or who need surgical procedures. Advocates of such hospitals, commonly referred to as specialty hospitals, contend that their focused missions and dedicated resources can both improve quality and reduce health care costs. Critics contend that specialty hospitals siphon off the most profitable procedures and patient cases, typically without providing emergency care or other vital community services, and thus erode the financial health of neighboring general hospitals. Critics also contend that the ability of physicians to invest in a specialty hospital and then refer patients to that hospital creates financial incentives that may inappropriately affect physicians' clinical and referral behavior. In 2003, we issued two reports on the growth, characteristics, and performance of specialty hospitals. More than two-thirds of the 100 specialty hospitals we identified as being in existence in June 2003 had opened their doors since the beginning of 1990. The specialty hospitals in existence in fiscal year 2000, the most recent year for which we then had data, accounted for about 1 …

A letter report issued by the Government Accountability Office with an abstract that begins "The Securities and Exchange Commission (SEC) and other regulators have recently identified two significant types of trading abuses--market timing and late trading--in the mutual fund industry. The more widespread abuse was market timing, which involved situations where investment advisers (firms that may manage mutual funds) entered into undisclosed arrangements with favored customers who were permitted to trade frequently in contravention of stated trading limits. These arrangements harmed long-term mutual fund shareholders by increasing transaction costs and lowering fund returns. Late trading, a significant but less widespread abuse, occurs when investors place trades after the mutual fund has calculated the price of its shares, usually at the 4:00 p.m. Eastern Time close of financial markets, but receive that day's fund share price. Investors who late trade have an opportunity to profit, which is not available to other investors. To assess SEC's efforts to impose penalties on violators, this report (1) discusses SEC's civil penalties in settled trading abuse cases, (2) provides information on related criminal enforcement actions, and (3) evaluates SEC's criminal referral procedures."

A letter report issued by the Government Accountability Office with an abstract that begins "Emerging domestic and international threats have generated a growing interest in the use of less-than-lethal weapons by government and law enforcement agencies and other entities such as commercial airlines. One such weapon--the Taser--is a hand-held weapon that delivers an electric shock via two stainless steel barbs, effectively incapacitating an individual. According to the manufacturer--Taser International, Incorporated (Taser International)--Tasers are currently used by over 7,000 of the 18,000 law enforcement agencies in the United States, with more than 140,000 Tasers in use by police officers in the field and an additional 100,000 Tasers owned by civilians worldwide. Tasers have been used on over 100,000 volunteers, including individuals involved in training seminars and research experiments, and involved in over 70,000 actual field uses during police encounters. In light of the expanding interest in the Taser, GAO was asked to provide information on (1) the policies and procedures related to the issues of "use-of-force," training, operations, and safety for selected law enforcement agencies that have purchased and used Tasers and (2) federal, state, and local laws that specifically address Tasers, including the Transportation Security Administration's (TSA) authority to regulate …

A letter report issued by the Government Accountability Office with an abstract that begins "Title III of the USA PATRIOT Act of 2001, passed after the September 11 terrorist attacks, amended U.S. anti-money laundering laws and imposed new requirements on financial institutions. Section 326 of the act required the development of minimum standards for verifying the identity of financial institution customers. Section 314 required the development of regulations encouraging the further sharing of information between law enforcement agencies and the financial industry and between the institutions themselves. Because of concerns about the implementation of these new provisions, GAO determined how (1) the government developed the regulations, educated the financial industry on them, and challenges it encountered; (2) regulators have updated guidance, trained examiners, and examined firms for compliance; and (3) the new regulations have affected law enforcement investigations."

A letter report issued by the Government Accountability Office with an abstract that begins "Peer-to-peer (P2P) file sharing programs represent a major change in the way Internet users find and exchange information. The increasingly popular P2P programs allow direct communication between computer users who can access and share digital music, images, and video files. These programs are known for having the functionality to share copyrighted digital music and movies, and they are also a conduit for sharing pornographic images and videos. Regarding these uses of P2P programs, GAO was asked to, among other things, determine how many P2P programs are available to the public and which are the most popular P2P programs; determine the ease of access to pornographic files on popular P2P programs and the risk of inadvertent exposure; describe how P2P program filters operate and determine their effectiveness; and determine how the effectiveness of filters offered by P2P programs compares to filters provided by leading Internet search engines. In commenting on a draft of this report, DHS officials agreed that that our report accurately represented the work performed by the Cyber Crimes Center."

A letter report issued by the Government Accountability Office with an abstract that begins "Perchlorate, a primary ingredient in propellant, has been used for decades in the manufacture and firing of rockets and missiles. Other uses include fireworks, flares, and explosives. Perchlorate has been found in drinking water, groundwater, surface water, and soil in the United States. The National Academy of Sciences (NAS) reviewed studies of perchlorate's health effects and reported in January 2005 that certain levels of exposure may not adversely affect healthy adults but recommended more studies be conducted on the effects of perchlorate exposure in children and pregnant women. GAO determined (1) the estimated extent of perchlorate in the United States, (2) what actions have been taken to address perchlorate, and (3) what studies of perchlorate's health risks have reported."

A letter report issued by the Government Accountability Office with an abstract that begins "The National Aeronautics and Space Administration's (NASA) space shuttle fleet has been key to International Space Station operations. Since the grounding of the fleet in February 2003, Russia has provided logistics support. However, due to the limited payload capacity of the Russian space vehicles, on-orbit assembly of the space station stopped. In May 2004 and in February 2005, NASA testified before the Congress that it had assessed using alternative launch vehicles to the space shuttle for space station operations. NASA concluded that using alternatives would be challenging and result in long program delays and would ultimately cost more than returning the space shuttle safely to flight. Yet uncertainties remain about when the space shuttle will return to flight, and questions have been raised about NASA's assessment of alternatives. GAO was asked to determine whether NASA's assessment was sufficient to conclude that the space shuttle is the best option for assembling and providing logistics support to the space station."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO appeared before the Senate Committee on Armed Services on April 14, 2005, to discuss the Department of Defense's (DOD) implementation of the National Security Personnel System (NSPS). This letter responds to questions for the record."