Correspondence issued by the Government Accountability Office with an abstract that begins "In section 3 of the National Guard and Reservists Debt Relief Act of 2008 (Pub. L. No 110-438 (2008)), Congress mandated that we provide information on the use and the effects of the provisions of law amended (and as amended) by the act. Specifically, the act amended the existing bankruptcy code to exempt qualifying members of the National Guard and Reserve Components from the means test process when they file a petition for Chapter 7 bankruptcy relief. We are fulfilling the act's requirement by transmitting the this briefing to the President Pro Tempore of the Senate and the Speaker of the House of Representatives."

A statement of record issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the results of the financial statement audits of the General Services Administration (GSA), the Environmental Protection Agency (EPA), and the Department of Transportation (DOT)."

Correspondence issued by the Government Accountability Office with an abstract that begins "To help Medicare beneficiaries manage the rising cost of prescription drugs, Congress passed the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (MMA), which established the outpatient prescription drug benefit known as Medicare Part D. The benefit was first available in January 2006, and that year it provided federally subsidized prescription drug coverage for nearly 28 million beneficiaries at a cost of $47.4 billion--almost 12 percent of total Medicare spending. The Centers for Medicare & Medicaid Services (CMS), part of the Department of Health and Human Services (HHS), manages and oversees the Part D program. Part D sponsors--entities that enter into contracts with Medicare--administer the benefit and compete for beneficiary enrollment. To provide coverage, the sponsors often enter into contractual relationships with pharmacy benefit managers (PBM), drug manufacturers, and retail pharmacies, among others. The Part D program relies on sponsors to generate prescription drug savings, in part through their ability to negotiate price concessions, such as rebates and discounts, with these entities. Sponsors must report the price concession amounts to CMS and pass price concessions on to the program. CMS uses the reported data to calculate final …

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Federation of Music Clubs for Fiscal Year 2003. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly on a modified cash basis of accounting."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO initiated a governmentwide review of the implementation of the Federal Civil Penalties Inflation Adjustment Act of 1990. The act requires each federal agency to issue a regulation adjusting its covered maximum civil monetary penalties for inflation by October 23, 1996, and requires each agency to make necessary adjustments at least once every 4 years thereafter. During the review, GAO determined that the Department of Commerce had adjusted its civil penalties in a manner inconsistent with eh requirements of the statute."

Correspondence issued by the General Accounting Office with an abstract that begins "Representative Edolphus Towns requested information on several issues related to the use of toy guns. Specifically, he asked that GAO (1) examine crime statistics showing the prevalence of crimes that involved toy guns in some capacity; (2) gather any available information on incidents involving toy guns that have resulted in injuries or deaths, whether or not related to criminal activity; and (3) determine from available literature whether there are any studies examining the long-term impacts that can be attributed to toy gun play by children."

Correspondence issued by the Government Accountability Office with an abstract that begins "Since October 1994, the Export-Import Bank of the United States (Ex-Im) has had statutory authority to provide loans, guarantees, and insurance to help finance U.S. exports of dual-use (military and civilian) defense articles and services, provided that it determines these items are nonlethal and meant primarily for civilian use. These dual-use exports include such items as vehicles that are primarily used by the military for civilian or humanitarian purposes. Legislation providing this authority also requires us to report annually on the end uses of the dual-use exports financed by Ex-Im during the second preceding fiscal year--which, for the purposes of this letter, corresponds to 2006."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Conference of State Societies, Washington, District of Columbia, for Fiscal Years 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 on a cash basis of accounting."

A statement of record issued by the Government Accountability Office with an abstract that begins "Biennially, the Judicial Conference, the federal judiciary's principal policymaking body, assesses the need for additional judges. The assessment is based on a variety of factors, but begins with quantitative case-related workload measures. This statement focuses on (1) whether the judiciary's quantitative case-related workload measures from 1993 were reasonably accurate; and (2) the reasonableness of any proposed methodologies to update the 1993 workload measures. This statement is based on work completed and reported in 2003 and discussed in testimony on June 17, 2008."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Health Care Financing Administration's (HCFA) approval and oversight of private Medicare accreditation organizations, focusing on: (1) HCFA's criteria for approving accreditation organizations; (2) HCFA's ongoing oversight of accreditation organizations that have been granted deemed status; and (3) recent evaluations of accreditation organizations' performance."

Correspondence issued by the Government Accountability Office with an abstract that begins "During the last decade the number of large employers offering health benefits to retirees--including early retirees not eligible for Medicare--has declined. Among all large firms that offered health benefits to active employees from 2001 to 2010, the percentage that offered health benefits to retirees decreased from 39 percent in 2001 to 28 percent in 2010. According to the Agency for Healthcare Research and Quality, individuals age 55 to 64 who lack health insurance are vulnerable to high health care costs associated with serious and chronic illnesses. The Early Retiree Reinsurance Program (ERRP) was established pursuant to the Patient Protection and Affordable Care Act (PPACA) to provide reimbursement to participating employment-based health plans The reimbursements provided by the program are intended to cover a portion of the cost of providing health benefits to early retirees-- individuals age 55 and older who are not eligible for Medicare. Sponsors of participating health plans can include commercial organizations, government entities, nonprofit organizations, religious organizations, and unions. Under the program, these plan sponsors can use ERRP reimbursements to reduce their own health benefit costs, plan participants' health benefit costs, or any combination of …

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits a summary of an oral briefing we gave to Congress on August 30, 2010 and subsequent agency comments. We gave this briefing in response to the Conference Report accompanying the Consolidated Appropriations Act, 2010 (H.R. Rep. No. 111-366, at 662 (2009) (Conf. Rep.)), which directed us to evaluate the methods the Office of the Federal Detention Trustee (OFDT) uses to project the federal detainee population and the per diem rates OFDT pays for detention services, as well as other factors that are translated into OFDT's annual budget request. In conducting this work, we analyzed OFDT's documentation of its detainee population and cost estimation model, compared OFDT's projections in the President's budget submission with actual values of detainee population and costs, and interviewed OFDT and Department of Justice (DOJ) officials to (1) assess how OFDT develops its detainee population and cost estimates; (2) determine the extent to which OFDT follows best practices for developing high-quality cost estimates; and (3) determine the reasons why OFDT required funds in addition to its annual appropriation in fiscal years 2005, 2008, and 2009."

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits the briefing slides in response to section 1119 of Pub. L. No. 110-315, the Higher Education Opportunity Act. This act mandated GAO study the financial and compliance audits and reviews required or conducted for the Federal Family Education Loan and Federal Direct Loan Programs. On August 6 and 7, 2009, we briefed the staff of congressional committees on the types of audits, reviews, agreed-upon procedures, and reconciliations that are required or conducted for these programs. At congressional request, we have incorporated additional information on the agreed-upon procedures engagements required by the Ensuring Continued Access to Student Loans Act and the reconciliations performed by the Department of Education's Office of Federal Student Aid. In a forthcoming report, we will provide an assessment of whether these audits and reviews as designed provide comparable coverage of the two loan programs. That report will also discuss how the Department of Education ensures that these audits and reviews comply with statutory and regulatory requirements and how the Department uses them to oversee these loan programs."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO compared defense, nondefense, and total discretionary spending under five discretionary spending paths, focusing on: (1) the Congressional Budget Office (CBO) estimates for the congressional budget resolution for fiscal year 2000; (2) the CBO baseline assuming that discretionary spending complies with the statutory caps through 2002 and grows with inflation thereafter (CBO capped baseline); (3) an alternative CBO baseline assuming that discretionary spending grows with inflation after 1999 and with no projection for emergencies; (4) the Office of Management and Budget (OMB) Mid-Session Review estimate of discretionary spending under the President's budget without the Social Security and Medicare reforms proposed; and (5) the OMB baseline assuming that discretionary spending complies with the statutory caps through 2002 and grows with inflation thereafter (OMB capped baseline)."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Chief Financial Officers Act of 1990 (CFO Act), as expanded by the Government Management Reform Act of 1994, requires 24 major executive branch departments and agencies to prepare annual financial statements and have them audited. The Accountability of Tax Dollars Act of 2002 (ATD Act) extended this requirement to most executive agencies not explicitly subject to the CFO Act, unless they received a waiver or exemption from the Director of the Office of Management and Budget (the Director). Further, chapter 91 of title 31 of the United States Code, commonly referred to as the Government Corporation Control Act, and certain federal agencies' enabling legislation also require annual financial statement audits. Given the importance of timely, reliable, and useful financial information in assessing the overall financial management of the government, Congress asked us to identify executive branch entities that are not subject to the requirements of preparing annual financial statements and having them audited. In addition, Congress was interested in knowing certain budget information related to executive branch entities covered by the ATD Act that had received an exemption or waiver from the Director for fiscal years 2003 …

A publication issued by the Government Accountability Office with an abstract that begins "American consumers, businesses, utilities, and federal and state agencies rely on the Energy Star product labeling program to identify more efficient products that lower their energy costs. Even with the program's successes, several reports by GAO and others have identified weaknesses in the Energy Star program. The program, which began in 1992 and was reauthorized in 2005, has been jointly administered by the Environmental Protection Agency (EPA) and the Department of Energy (DOE). In 2009, the agencies signed a memorandum of understanding (MOU) that outlined changes to address these weaknesses. The changes included identifying EPA as the lead agency, clarifying the roles and responsibilities of each agency, as well as instituting third-party testing of products. GAO was asked to examine (1) the status of EPA's and DOE's implementation of changes to the Energy Star program under the MOU and (2) program partners' views of the Energy Star program and changes that are under way. To examine the status of the changes, GAO reviewed guidance and eligibility criteria and interviewed various program partners to gather their views. The results of these interviews are not generalizable, but provided insights …

Correspondence issued by the General Accounting Office with an abstract that begins "Humanitarian and economic development assistance has long been an important component of U.S. global security strategy. Since 1962, the U.S. Agency for International Development (USAID) has managed more than $273 billion in such assistance. In fiscal year 2003, USAID estimates that it will obligate about $13 billion for assistance programs in almost 160 countries. In recent years, demands on USAID's budget and workforce have increased as the agency strives to meet emerging requirements, such as reconstruction efforts in Afghanistan and Iraq and increased funding for health programs. However, USAID officials have expressed concern that funds provided for its administrative or operating expenses have not kept pace with the agency's requirements. Since 1976, Congress has included a separate appropriation to consolidate USAID's operating expenses into a single budget item. Congress intended that USAID pay for the administrative costs of delivering foreign assistance (its "cost of doing business") from an operating expense account separate from its humanitarian and development assistance program funds. These operating expenses are costs incurred primarily for the benefit of the United States rather than the foreign assistance recipient. In accordance with congressional guidance, USAID reports all …

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) positions equipment and supplies at strategic locations around the world to enable it to field combat-ready forces in days rather than the weeks it would take if equipment had to be moved from the United States to the location of a military conflict. However, sustained operations have taken a toll on the condition and readiness of military equipment. Over the last few years, we have identified a number of ongoing and long-term challenges regarding DOD's prepositioned stocks. The services have estimated the cost and time frame to replenish their stocks in DOD's annual report to Congress, and they review their prepositioning programs to address new requirements to meet future needs. DOD has reported to Congress that the services are committed to reconstituting prepositioned materiel but must balance these efforts with the department's other priorities, such as restructuring capabilities within its prepositioned stocks and changes in its overseas military presence. In 2011, we reported that DOD has limited departmentwide guidance that would help ensure that its prepositioning programs accurately reflect national military objectives and recommended that DOD develop overarching guidance related to prepositioned stocks.2 …

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the proposed Computer Security Enhancement Act of 1999 (H.R. 2413), focusing on: (1) the urgent need to strengthen computer security across the federal government; (2) the current and future privacy concerns with any computer security legislation; (3) GAO's views on the proposed act; and (4) what can be done to further strengthen security program management at individual agencies as well as governmentwide leadership, coordination, and oversight."

Other written product issued by the General Accounting Office with an abstract that begins "GAO published a Personnel Appeals Board study that examined the median time to promotion and rates of promotion of GAO banded employees for the five year period 1991-1995. GAO noted that: (1) there were some disparities based on race, gender and age, but that the causes of these differences were not readily apparent from the statistics alone; and (2) the Board has recommended that GAO further investigate the disparities to determine whether additional steps need to be taken to ensure equal opportunity for its employees."

Testimony issued by the Government Accountability Office with an abstract that begins "A comprehensive system to alert the American people in times of hazard allows people to take action to save lives. The Federal Emergency Management Agency (FEMA) is the agency within the Department of Homeland Security (DHS) responsible for the current Emergency Alert System (EAS) and the development of the new Integrated Public Alert and Warning System (IPAWS). In this testimony, based on its report released today, GAO discusses (1) the current status of EAS, (2) the progress made by FEMA in implementing an integrated alert and warning system, and (3) coordination issues involved in implementing an integrated alert and warning system. GAO conducted a survey of states, reviewed FEMA and other documentation, and interviewed industry stakeholders and officials from federal agencies responsible for public alerting."

Testimony issued by the Government Accountability Office with an abstract that begins "Since 2003, GAO has designated implementing and transforming the Department of Homeland Security (DHS) as high risk because DHS had to transform 22 agencies--several with significant management challenges--into one department, and failure to effectively address its mission and management risks could have serious consequences for national and economic security. This high-risk area includes challenges in management functional areas, including acquisition, information technology, financial, and human capital management; the impact of those challenges on mission implementation; and management integration. GAO has reported that DHS's transformation is a significant effort that will take years to achieve. This testimony discusses DHS's progress and actions remaining in (1) implementing its management functions; (2) integrating those functions and strengthening performance measurement; and (3) addressing GAO's high-risk designation. This testimony is based on GAO's prior reports on DHS transformation and management issues and updated information on these issues obtained from December 2009 through September 2010."

Testimony issued by the Government Accountability Office with an abstract that begins "After the events of September 11, 2001, Congress appropriated over $140 million to help drinking water systems assess their vulnerabilities to terrorist threats and to develop response plans. Utilities are asking for additional funding, however, not only to plan security upgrades but also to support their implementation. This testimony is based on GAO's report, Drinking Water: Experts' Views on How Future Federal Funding Can Best Be Spent to Improve Security (GAO-04-29, October 31, 2003). Specifically, GAO sought experts' views on (1) the key security-related vulnerabilities affecting drinking water systems, (2) the criteria for determining how federal funds are allocated among drinking water systems to improve their security, and the methods by which those funds should be distributed, and (3) specific activities the federal government should support to improve drinking water security."

Testimony issued by the General Accounting Office with an abstract that begins "The scope of the U.S. surface and maritime transportation systems--which primarily includes roads, mass transit systems, railroads, and ports and waterways--is vast. One of the major goals of these systems is to provide and enhance mobility. With increasing passenger and freight travel, the surface and maritime transportation systems face a number of challenges in ensuring continued mobility. These challenges include: (1) preventing congestion from overwhelming the transportation system, and (2) ensuring access to transportation for certain underserved populations and achieving a balance between enhancing mobility and giving due regard to environmental and other social goals. There is no one solution for the mobility challenges facing the nation, and numerous approaches are needed to address these challenges. These strategies include: (1) focusing on the entire surface and maritime transportation system rather than on specific modes or types of travel to achieve desired mobility outcomes, (2) using a full range of techniques to achieve desired mobility outcomes, and (3) providing more options for financing mobility improvements and considering additional sources of revenue."