Other written product issued by the Government Accountability Office with an abstract that begins "Internal control is the plans, methods, policies, and procedures an organization employs to ensure effective resource use in fulfilling its mission, goals, objectives, and strategic plan. GAO's Standards for Internal Control in the Federal Government, known as the Green Book, sets these standards for federal agencies."

Correspondence issued by the Government Accountability Office with an abstract that begins "The United States has imposed multiple sanctions against Iran to deter it from developing its nuclear program, supporting terrorism, and abusing human rights. On July 1, 2010, the President signed into law the Comprehensive Iran Sanctions, Accountability, and Divestment Act (CISADA) of 2010. CISADA amends the Iran Sanctions Act of 1996 (ISA) to require the President to impose three or more of a possible nine sanctions against persons who knowingly sell or provide Iran with refined petroleum products that, during a 12-month period, (1) have a fair market value of $1 million or more or (2) have an aggregate fair market value of $5 million or more. These new provisions regarding the sale or provision of refined petroleum products to Iran apply only to the sale or provision of refined petroleum products made on or after July 1, 2010. Under ISA, one of the sanctions that the President can apply is to bar foreign firms State administers ISA sanctions. According to the Department of Energy (DOE), Iran currently does not have sufficient refining capacity to meet its domestic demand for gasoline. Iran imported approximately 130,000 barrels of gasoline …

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2007, domestic and foreign companies received over $75 billion from the sale of oil and gas produced from federal lands and waters, according to the Department of the Interior (Interior), and these companies paid the federal government about $9 billion in royalties for this oil and gas production. The government also collects other revenues in rents, taxes, and other fees, and the sum of all revenues received is referred to as the "government take." The terms and conditions under which the government collects these revenues are referred to as the "oil and gas fiscal system." This report (1) evaluates government take and the attractiveness for investors of the federal oil and gas fiscal system, (2) evaluates how the absence of flexibility in this system has led to large foregone revenues from oil and gas production on federal lands and waters, and (3) assesses what Interior has done to monitor the performance and appropriateness of the federal oil and gas fiscal system. To address these issues, we reviewed expert studies and interviewed government and industry officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The DD(X) destroyer--a surface ship intended to expand the Navy's littoral warfare capabilities--depends on the development of a number of new technologies to meet its requirements. The Navy intends to authorize detailed design and construction of the first ship in March 2005. GAO's past work has shown that developing advanced systems that rely heavily on new technologies requires a disciplined, knowledge-based approach to ensure cost, schedule, and performance targets are met. Best practices show, for example, that a program should not be launched before critical technologies are sufficiently matured--that is, the technology has been demonstrated in its intended environment--and that a design should be stabilized by the critical design review. Given the complexity of the DD(X) system and the number of new technologies involved, GAO was asked to describe the Navy's acquisition strategy for DD(X) and how it relates to best practices, and how efforts to mature critical technologies are proceeding."

A letter report issued by the Government Accountability Office with an abstract that begins "Issued under the Health Insurance Portability and Accountability Act of 1996, the Privacy Rule provided new protections regarding the confidentiality of health information and established new responsibilities for providers, health plans, and other entities to protect such information. GAO reviewed (1) the experience of providers and health plans in implementation; (2) the experience of public health entities, researchers, and representatives of patients in obtaining access to health information; and (3) the extent to which patients appear to be aware of their rights."

Correspondence issued by the Government Accountability Office with an abstract that begins "On July 20, 2004, GAO testified before the Subcommittee on Oversight of Government Management, the Federal Workforce, and the District of Columbia, Senate Committee on Governmental Affairs on "Building the 21st Century Federal Workforce: Assessing Progress in Human Capital Management." This letter responds to committee members' request that GAO provide answers to follow-up questions."

A letter report issued by the Government Accountability Office with an abstract that begins "Wind-generated electricity--wind power--has the potential to provide electricity to homes and businesses without causing air pollution or depleting nonrenewable resources, unlike electricity generated by fossil fuels (coal, natural gas, and oil). Furthermore, because wind power has no fuel costs--wind power depends on the energy of the wind--its operating costs are lower than the costs for power produced from fossil fuels, although its capital costs are greater. Wind power relies on frequent, strong winds to turn the blades of power-generating turbines. In the United States, a wind turbine with generating capacity of 2 megawatts (MW), placed on a tower situated on a farm, ranch, or other rural land, can generate enough electricity in a year--about 6 million kilowatt hours (kWh)--to serve the needs of 500 to 600 average U.S. households. In addition to environmental benefits, wind power has the potential to contribute significantly to America's growing energy needs while providing economic benefits to farms and communities in rural America. In this connection, the Department of Energy's (DOE) "Wind Powering America" program has set a goal of producing 5 percent of the nation's electricity from wind by 2020. …

A letter report issued by the General Accounting Office with an abstract that begins "The Freedom of Information Act (FOIA) is based on principles of openness and accountability in government. FOIA establishes that federal agencies must provide the public with access to government information, unless the information falls into one of nine specifically exempted categories (for example, certain information compiled for law enforcement purposes). However, agencies can use their discretion to disclose information even if it falls into one of the nine exempted categories; this is known as a "discretionary disclosure." At the beginning of a new administration, the Attorney General traditionally issues a policy memorandum regarding FOIA, including policy on discretionary disclosure. Attorney General Ashcroft issued such a memorandum on October 12, 2001, replacing Attorney General Reno's 1993 FOIA memorandum. GAO was asked to determine (1) to what extent, if any, Department of Justice guidance for agencies on FOIA implementation has changed as a result of the new policy; (2) the views of FOIA officers at 25 agencies regarding the new policy and its effects, if any; and (3) the views of FOIA officers at 25 agencies regarding available FOIA guidance."

Testimony issued by the General Accounting Office with an abstract that begins "The challenges posed in strengthening homeland security exceed the capacity and authority of any one level of government. Protecting the nation calls for a truly integrated approach bringing together the resources of all levels of government. The Council on Foreign Relations study--Emergency Responders: Drastically Underfunded, Dangerously Unprepared--states that in the aftermath of the September 11 attacks, the United States must prepare based on the assumption that terrorists will strike again. Although it acknowledges the nation's preparedness has improved, the Council's report highlights gaps in preparedness including shortfalls in personnel, equipment, communications, and other critical capabilities. Given the many needs and high stakes, it is critical that the design of federal grants be geared to fund the highest priority projects with the greatest potential impact for improving homeland security. This testimony discusses possible ways in which the grant system for first responders might be reformed."

Testimony issued by the General Accounting Office with an abstract that begins "At 543 aircraft, the KC-135 is the mainstay of U.S. aerial refueling capability. Recapitalizing this fleet is crucial to maintaining this capability and, ultimately, maintaining the mobility of U.S. forces. In the fiscal year 2002 defense appropriations act, the Congress authorized the Air Force to lease up to 100 aerial refueling aircraft after the Air Force reported its plans to the Senate and House Armed Services Committees and Defense Appropriations Subcommittees. The Air Force sent Congress on July 10 its report containing a business case analysis of its proposed lease. The Air Force plans to lease 100 KC-767A aircraft for 6 years each from a special purpose entity (SPE) that will order the aircraft from the Boeing Company. GAO was asked to (1) summarize the Air Force's report for leasing KC-767A aircraft, (2) present its observations on the report and justification for the lease, and (3) identify related issues and costs to assist the Congress as it considers the Air Force's proposal."

A letter report issued by the General Accounting Office with an abstract that begins "While prescription drugs have become an increasingly important part of health care for the elderly, more than one-quarter of all Medicare beneficiaries have no prescription drug coverage. Over the past decade, private companies and not-for-profit organizations have sponsored prescription drug discount cards that offer discounts from the prices the elderly would otherwise have to pay for their prescriptions. These cards are typically administered by pharmacy benefit managers (PBM). Pharmaceutical manufacturers also sponsor and administer their own discount cards. The Administration has been interested in endorsing specific drug cards for Medicare beneficiaries to make the discounts more widely available. Legislative proposals in the Senate and House of Representatives have included drug cards as a means to lower prescription drug prices for Medicare beneficiaries. GAO was asked to examine how existing drug discount cards work and the prices available to card holders. Specifically, GAO evaluated the extent to which PBM-administered drug discount cards offer savings off non-card prices at 40 pharmacies in California, North Dakota, and Washington, D.C., and the differences between PBM-administered cards and cards sponsored by pharmaceutical manufacturers."

Correspondence issued by the General Accounting Office with an abstract that begins "This report responds to Representative John Dingell's request that GAO update our February 4, 2000, report on reporting under Section 10A of the Securities Exchange Act of 1934. Section 10A requires reporting to the Securities and Exchange Commission (SEC) when, during the course of a financial audit, an auditor detects likely illegal acts that have a material impact on the financial statements and appropriate remedial action is not being taken by management or the board of directors. In addition to reporting on the number of Section 10A reports submitted to the SEC and the status of SEC actions pertaining to Section 10A reports, we also agreed with Rep. Dingell's office to report on the current initiatives by the accounting profession pertaining to the auditor's responsibility for detecting fraudulent financial reporting. On October 1, 2002, we briefed his office on the number of Section 10A reports submitted to the SEC since our last report. This report responds to his February 25, 2003, request that we update that work, which we have updated to reflect Section 10A reports submitted to the SEC through May 15, 2003."

A letter report issued by the General Accounting Office with an abstract that begins "Some surveys suggest that as many as two-thirds of American households have donated money to charitable organizations in response to the terrorist attacks of September 11. Although it may be difficult to precisely tally the amount of money raised, 34 of the larger charities have reported raising an estimated $2.4 billion since September 11. Of the estimated $2.4 billion reported collected by the larger charities, about two-thirds were reported to have been distributed. Fund distribution rates vary widely among these charities, in part because of differences in their operating mission. Charities reported distributing these funds for a broad range of assistance to the families of those killed or injured, for those more indirectly affected through the loss of their jobs or homes, and for disaster relief workers. To distribute aid, charities had to make extensive efforts to identify victims and survivors as there were no uniform contact lists for families of victims; charity officials also said privacy issues affected the sharing of information among charities. Charities also faced challenges in providing aid to non-English speaking people in need of assistance; some charities have focused their efforts …

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-01-238G, Grant Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, January 2001. The Federal Financial Management Improvement Act (FFMIA) of 1996 requires that agencies implement and maintain financial management systems that substantially comply with federal financial management systems requirements. The Joint Financial Management Improvement Program (JFMIP) seeks to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems to support program and financial managers, and to describe specific requirements of financial management systems. This checklist reflects JFMIP's first functional requirements document issued for grant financial systems to assist (1) agencies in implementing and monitoring agency grant financial systems and (2) managers and auditors in reviewing their grant financial systems to determine if they substantially comply with FFMIA. This checklist is not required to be used in assessing grant financial systems. Rather, it is provided as a tool for use by experienced staff and is one in a series of documents GAO has issued to help agencies improve or maintain effective operations."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Housing and Urban Development's (HUD) fiscal year (FY) 2000 budget request, focusing on: (1) whether HUD has the capacity to implement, and adequate justification to support, the new or significantly expanded programs and initiatives included in its budget request; (2) the potential for HUD to use available unexpended balances in some programs to reduce its need for new funding in other programs; and (3) whether HUD adequately justified its use of or requests for funds in the following five areas: (a) disaster assistance; (b) salaries and expenses; (c) Schedule C and non-career Senior Executive Service positions; (d) rural housing and economic development; and (e) international housing initiatives."