Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Reserve Officers Association of the United States for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

A letter report issued by the Government Accountability Office with an abstract that begins "Concierge care is an approach to medical practice in which physicians charge their patients a membership fee in return for enhanced services or amenities. The recent emergence of concierge care has prompted federal concern about how the approach might affect beneficiaries of Medicare, the federal health insurance program for the aged and some disabled individuals. Concerns include the potential that membership fees may constitute additional charges for services that Medicare already pays physicians for and that concierge care may affect Medicare beneficiaries' access to physician services. The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 directed GAO to study concierge care and its relationship to Medicare. Using a variety of methods, including a nationwide literature search and telephone interviews, GAO identified 146 concierge physicians and surveyed concierge physicians in fall 2004. GAO analyzed responses from 112 concierge physicians. GAO also reviewed relevant laws, policies, and available data on access to physician services and interviewed officials at the Department of Health and Human Services (HHS) and representatives of Medicare beneficiary advocacy groups."

Correspondence 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) plans to modernize its current strategic command, control, communications, and computer (C4) capabilities for ballistic missile warning, space control, and air sovereignty/defense missions, focusing on plans to: (1) modernize strategic C4 capabilities; and (2) integrate additional system capabilities for newly planned and assigned missions."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2004, the U.S. Consumer Product Safety Commission (CPSC) estimated that 29,400 deaths in the United States were related to consumer products. As required under Section 107 of the Consumer Product Safety Improvement Act of 2008, this study reviews what is known about the relative incidence of preventable injuries and deaths among minority children associated with products intended for children's use and also examines what actions CPSC has taken through its public information and education initiatives to minimize these injuries and deaths. To address these issues, we assessed injury and death data sources used by CPSC, compared CPSC's consumer education efforts with key practices, and interviewed federal officials and groups representing the health and consumer interests of minority populations."

A letter report issued by the Government Accountability Office with an abstract that begins "Medicaid, a federal-state program that finances health care for certain low-income populations, can play a critical role in the provision of preventive services, which help prevent, diagnose, and manage health conditions. GAO examined available data to assess (1) the extent to which Medicaid children and adults have certain health conditions and receive certain preventive services, (2) for Medicaid children, state monitoring and promotion of the provision of preventive services, (3) for Medicaid adults, state coverage of preventive services, and (4) federal oversight by the Centers for Medicare & Medicaid Services (CMS). GAO analyzed data from nationally representative surveys: the National Health and Nutrition Examination Survey (NHANES), which includes physical examinations of participants, and the Medical Expenditure Panel Survey (MEPS). GAO also surveyed state Medicaid directors and interviewed federal officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Aviation Administration (FAA) performs critical functions that contribute to ensuring safe, orderly, and efficient air travel in the national airspace system. To that end, it operates and relies extensively on an array of interconnected automated information systems and networks that comprise the nation's air traffic control systems. These systems provide information to air traffic controllers and aircraft flight crews to help ensure the safe and expeditious movement of aircraft. Interruptions of service by these systems could have a significant adverse impact on air traffic nationwide. Effective information security controls are essential for ensuring that the nation's air traffic control systems are adequately protected from inadvertent or deliberate misuse, disruption, or destruction. Accordingly, GAO was asked to evaluate the extent to which FAA has implemented information security controls for these systems."

Correspondence issued by the General Accounting Office with an abstract that begins "As part of its requirement to audit the U.S. government's fiscal year 2001 financial statements, GAO reviewed the general and application computer controls over key financial systems maintained and operated by the Federal Reserve Banks (FRB) on behalf of the Department of the Treasury's Bureau of the Public Debt (BPD). GAO found that the 12 FRBs perform fiscal agent services on behalf of the U.S. government, including BPD. Five FRB data centers maintain and operate key BPD financial applications relevant to the Schedule of Federal Debt. BPD maintained, in all material respects, effective internal control relevant to the Schedule of Federal Debt related to financial reporting and compliance with applicable laws and regulations as of September 30, 2001. BPD's internal control, which includes the general and application controls implemented by the FRBs over key BPD systems relevant to the Schedule of Federal Debt, provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the Schedule of Federal Debt for fiscal year 2001 would be prevented or detected on a timely basis. A follow-up on the status of the FRB's corrective actions to address vulnerabilities identified in …

A letter report issued by the Government Accountability Office with an abstract that begins "The Legal Services Corporation (LSC) was federally created as a private nonprofit corporation to support legal assistance for low-income people to resolve their civil matters and relies heavily on federal appropriations. Due to its unique status, its governance and accountability requirements differ from those of federal entities and nonprofits. This report responds to a congressional request that GAO review LSC board oversight of LSC's operations and whether LSC has sufficient governance and accountability. GAO's report objectives are to (1) compare LSC's framework for corporate governance and accountability to others', (2) evaluate LSC's governance practices, and (3) evaluate LSC's internal control and financial reporting practices. We reviewed the LSC Act, legislative history, relevant standards and requirements, and LSC documentation and accountability requirements and interviewed board and staff."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on expenditures and revenues of state securities regulatory agencies for fiscal years 1998 and 1999, focusing on: (1) the expenditures and revenues of state securities regulatory agencies; and (2) quantifying the revenues of state securities agencies by types of activity."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal law enforcement officers (LEO) are required to complete mandatory basic training in order to exercise their law enforcement authorities. GAO was asked to identify federal mandatory law enforcement basic training programs. This report builds on GAO's prior work surveying federal civilian law enforcement components regarding their functions and authorities (see GAO-07-121, December 2006). GAO defined an LEO as an individual authorized to perform any of four functions: conduct criminal investigations, execute search warrants, make arrests, or carry firearms. In this report GAO describes (1) the mandatory basic law enforcement training that the components reported requiring their LEOs to complete and the federal law enforcement job series classifications for which basic training programs are mandatory; and (2) a breakdown of the delivery of the of basic training programs, by type of organization providing the training and location. To conduct this work, GAO administered a Web-based survey to 105 federal civilian law enforcement components. Each was requested to self-report on, required basic training programs for LEOs, the organizations conducting the training, training locations, and the job series for which programs are mandatory. GAO is not making recommendations."

Correspondence issued by the Government Accountability Office with an abstract that begins "Since 1983, the states of Maryland, Pennsylvania, and Virginia; the District of Columbia; the Chesapeake Bay Commission; and the Environmental Protection Agency (EPA) have partnered to protect and restore the deteriorated Chesapeake Bay ecosystem. The partners established the Chesapeake Bay Program (Bay Program) to manage and coordinate a variety of restoration activities and in their most recent agreement, Chesapeake 2000, which was signed in June 2000, they established 102 commitments for the Chesapeake Bay, which were organized under five broad restoration goals to be achieved by 2010. In October 2005, we issued a report in which we reviewed the management, coordination, and reporting mechanisms used by the Bay Program. Our review found that the Bay Program had (1) developed more than 100 measures of restoration but lacked an integrated approach for measuring the progress being made in restoring the bay, (2) reported on individual species and pollutants but lacked independent and credible mechanisms to report on overall bay health, and (3) developed numerous plans for accomplishing its restoration commitments but lacked a comprehensive strategy that could provide a roadmap for accomplishing the goals outlined in Chesapeake 2000, and …

Guidance issued by the Government Accountability Office with an abstract that begins "This publication supersedes GAO-07-313G, Financial Audit Manual: Volume Three, Exposure Draft, June 2007. The U.S. Government Accountability Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Merchant Marine Academy (Academy), a component of the Department of Transportation's Maritime Administration (MARAD), is one of five U.S. service academies. The Academy is affiliated with 14 non-appropriated fund instrumentalities (NAFI) and two foundations. GAO was asked to determine whether there (1) were any potentially improper or questionable sources and uses of funds by the Academy, including transactions with its affiliated organizations; (2) was an effective control environment with key controls in place over the Academy's sources and uses of funds; and (3) were any actions taken, under way, or planned to improve controls and accountability. GAO analyzed selected transactions from fiscal years 2006, 2007, and 2008 to identify improper or questionable sources and uses of funds and reviewed documents and interviewed cognizant officials to assess the Academy's internal controls, and identify corrective actions to improve controls."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) Federal Emergency Management Agency (FEMA) provides direct temporary housing assistance in response to disasters primarily through a combination of travel trailers and manufactured homes and for a period of up to 18 months. In 2005, Hurricanes Katrina and Rita devastated much of the housing stock across the Gulf Coast region, leaving thousands of persons in need of temporary housing for lengthy periods. Uncertainty with respect to neighborhood and community recovery and individual and community resistance to the use of travel trailers for extended temporary housing challenged the effectiveness of FEMA's traditional temporary housing options. Recognizing these challenges, Congress, in the Fiscal Year 2006 Emergency Supplemental Appropriations Act for Defense, the Global War on Terror, and Hurricane Recovery, provided for alternative housing pilot programs in the areas hardest hit by Hurricane Katrina and the other hurricanes of the 2005 season, and appropriated $400 million to DHS for this purpose. To implement this provision of law, FEMA announced a competitive grant program--the Alternative Housing Pilot Program (AHPP)--inviting the five Gulf Coast states (Alabama, Florida, Louisiana, Mississippi, and Texas) to submit proposals for projects that …

A letter report issued by the Government Accountability Office with an abstract that begins "Millions of retired Americans rely on defined benefit pension plans for their financial well-being. Recent reports have noted that some plans are investing in 'alternative' investments such as hedge funds and private equity funds. This has raised concerns, given that these two types of investments have qualified for exemptions from federal regulations, and could present more risk to retirement assets than traditional investments. To better understand this trend and its implications, GAO was asked to examine (1) the extent to which plans invest in hedge funds and private equity; (2) the potential benefits and challenges of hedge fund investments; (3) the potential benefits and challenges of private equity investments; and (4) what mechanisms regulate and monitor pension plan investments in hedge funds and private equity. To answer these questions GAO interviewed relevant federal agencies, public and private pension plans, industry groups and investment professionals, and analyzed available survey data."

A letter report issued by the Government Accountability Office with an abstract that begins "This report presents the findings of our study of the Department of Labor's Occupational Safety and Health Administration's (OSHA) determination of civil penalties and abatement of violations. The objective of the study was to assess the extent of OSHA's oversight of the civil penalty determination and the violation abatement processes. In addition, we developed a statistical model, known as a multivariate analysis, to better understand factors that influenced variation in penalty amounts. On July 7, 2004, we briefed Labor officials on the results of our study. This letter report formally conveys the information we presented at that briefing. To assess the extent of OSHA's oversight of the civil penalty determination and violation abatement processes, we (1) reviewed 2002 and 2003 regional audits from the five regions with the most inspections, (2) visited one of these regional offices and one area office within this region to interview officials and review documents and procedures, (3) conducted telephone interviews with the four remaining regional offices and one area office within each of those regions, (4) interviewed OSHA officials to identify relevant policies and procedures, and (5) reviewed relevant policies …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Energy's (DOE) Hanford site in Washington State is one of the most contaminated nuclear waste sites in North America. The Columbia River flows through about 50 miles of the site. Radioactive and hazardous contamination from decades of producing nuclear materials for the nation's defense have migrated through the soil into the groundwater, which generally flows toward the river. In November 2005, GAO reported on the potential for the Hanford site to contaminate the Columbia River. To address continuing concerns, GAO reviewed the status of DOE's efforts to (1) understand the risk to the Columbia River from Hanford site contamination and to deploy effective technologies to address contamination near the river and (2) strengthen the management of its river protection program. To assess DOE's efforts, GAO reviewed numerous reports by DOE and others, and discussed the problem with federal and state regulators and DOE officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Oceangoing cargo containers play a vital role in global trade but can also pose a risk of terrorist exploitation. U.S. Customs and Border Protection (CBP), part of the Department of Homeland Security (DHS), oversees security of the supply chain--the flow of goods from manufacturer to retailer. CBP anticipates that adoption of uniform, international customs security standards could eventually lead to a system of mutual recognition whereby the customs security-related practices and programs taken by one customs administration are recognized and accepted by another administration. In response to congressional requesters, GAO determined (1) actions CBP has taken to develop and implement international supply chain security standards, (2) actions CBP has taken with international partners to achieve mutual recognition of customs security practices, and (3) issues CBP and foreign customs administrations anticipate in implementing 100 percent scanning of U.S.-bound container cargo. To conduct its work, GAO analyzed CBP documents on supply chain security programs and international cooperation initiatives and met with CBP officials and foreign customs officials from various trading partner nations. Also, GAO drew upon its related reports and testimony on supply chain security issued earlier this …

Correspondence issued by the General Accounting Office with an abstract that begins "The Army uses battle effects simulators on training ranges to help prepare its soldiers for realistic combat conditions. The simulators fire pyrotechnic cartridges that simulate the sound, smoke, and flash of shells being fired from or striking targets, such as armored vehicles. Concerns have been raised about the safety of the simulators now being used by the Army and the possibility that U.S. companies may be excluded from full and open competition for new simulators. The Army's existing battle effects simulators have experienced more than 120 documented malfunctions, many of which caused serious injuries, such as third-degree burns, loss of appendages, and lacerations. The Army has tried to make the devices safer and has suspended their use many times. It is also assessing the safety and the effectiveness of a new system from a foreign source. However, it does not plan to assess a U.S. system due to funding limitations. The Army could rely on the Marine Corps' planned type classification of a U.S. produced device to certify another qualified source for future competition."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) established its Training Transformation Program to ensure combatant commanders that forces deploying to their theaters have had experience operating jointly. The centerpiece of this effort is the Joint National Training Capability (JNTC) initiative, which accounts for 84 percent of the $2 billion the department plans to invest by 2011 to provide a persistent global network that will increase the level of joint training. GAO assessed the extent to which (1) JNTC has improved the ability of the services and combatant commands to train jointly, (2) the reserve components are benefiting from the JNTC initiative, and (3) the Joint Forces Command has developed an accreditation process to facilitate program goals. To address these objectives, GAO obtained and analyzed key DOD and JNTC documents. GAO also reviewed and analyzed 5 of 16 events selected in 2005 as JNTC training events, and observed 2 of those events firsthand."

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2004, private insurance companies participating in the Federal Emergency Management Agency's (FEMA) Write-Your-Own (WYO) program have collected an average of $2.3 billion in premiums annually and, of this amount, have been paid or allowed to retain an average of $1 billion per year. Questions have been raised about FEMA's oversight of the program in light of the debts FEMA has incurred since the 2005 hurricanes. GAO placed NFIP on its high-risk list and issued several reports addressing the challenges the program faces. This report addresses the methods FEMA uses for determining the rates at which WYOs are paid, its marketing bonus system for WYOs, its adherence to financial control requirements for the WYO program, and alternatives to the current system. To do this work, we reviewed and analyzed FEMA's data and policies and procedures and obtained the views of select WYOs and flood insurance experts."

A letter report issued by the Government Accountability Office with an abstract that begins "The Navy is investing over $3 billion to develop technologies for a new type of aircraft carrier--the Ford class--and it expects to spend almost $11 billion to design and construct the USS Gerald R. Ford (CVN 78)--the lead ship of the class. New technologies are to improve the carrier's performance and reduce crew size. The Navy requested authorization of CVN 78 in its fiscal year 2008 budget. GAO was asked to assess the Navy's ability to meet its goals for developing the new carrier. Specifically, this report assesses (1) the extent to which technology development could affect the capability and construction of CVN 78, (2) the status of efforts to achieve design stability, and (3) the challenges to building CVN 78 within budget. To accomplish this, our work includes analysis of test reports, development schedules, and ship progress reviews; interviews with Navy and other officials; and examinations of cost estimates and our own past work."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) response to the House Committee on Government Reform regarding whether it delivered high explosive ammunition to the Federal Bureau of Investigation (FBI) during the Branch Davidian Incident. The Committee also asked whether GAO would change any of the findings in its April 1999 report based on DOD's response."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Transportation's (DOT) research, development, and technology (RD&T) budget totaled $1.1 billion in fiscal year 2005. DOT's Research and Innovative Technology Administration (RITA)--which includes the Bureau of Transportation Statistics (BTS)--oversees DOT's RD&T activities. GAO examined (1) how RITA's responsibilities for overseeing DOT's RD&T activities differ from those of its predecessor, the Research and Special Programs Administration (RSPA); (2) RITA's practices for coordinating, facilitating, and reviewing RD&T activities; (3) the progress DOT has made in implementing GAO's 2003 recommendations on how to improve the coordination and evaluation of RD&T activities; and (4) how BTS identifies and monitors how well it serves its users. To address these issues, GAO reviewed relevant documentation and interviewed officials from RITA, BTS, and three operating administrations."