Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Reserve Officers Association of the United States for Fiscal Years 2003 and 2004. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."

Correspondence issued by the Government Accountability Office with an abstract that begins "The United States Commission on Civil Rights (Commission) was first established in 1957 as the Commission on Civil Rights. The Commission's life was extended in 1983 and reestablished again in 1994 with its current name. The Commission's purpose is to collect and study information on discrimination or denials of equal protection of the laws because of race, color, religion, sex, age, disability, or national origin, or in the administration of justice in such areas as voting rights, enforcement of federal civil rights laws, and equal opportunity in education, employment, and housing. The Commission has been subject to long-standing congressional concerns over the adequacy of its management practices and procedures, concerns that were reinforced by several GAO reports. In July 1997, we issued a report in which we found broad management problems at the Commission, including limited awareness of how its resources were used. In more recent studies, we found that the Commission lacked good project management and transparency in its contracting procedures and needed improved strategic planning. As a result of these reports and other concerns, we conducted additional work at the Commission. Specifically, Congress asked us to …

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the United States Olympic Committee for Fiscal Years 2001-2003. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Navy Club of the United States of America for Fiscal Years 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 in accordance with generally accepted accounting principles."

A letter report issued by the Government Accountability Office with an abstract that begins "One key way that the Federal Aviation Administration (FAA) makes air travel safer is to inspect the manufacture, operation, and maintenance of aircraft that fly in the United States. To better direct its resources, FAA is shifting from an inspection process that relied on spot-checks of compliance with regulations to one that evaluates operating procedures and analyzes inspection data to identify areas that pose the most risk to safety (called system safety). While FAA believes the new approach requires some technical knowledge of aircraft, Congress and GAO have long-standing concerns over whether FAA inspectors have enough technical knowledge to effectively identify risks. GAO reviewed the extent that FAA follows effective management practices in ensuring that inspectors receive up-to-date technical training. In addition, GAO is reporting on technical training that the aviation industry provides to FAA."

A letter report issued by the Government Accountability Office with an abstract that begins "Following the invasion of Iraq in March 2003, concerns were raised about the security of Iraq's radiological sources. Such sources are used in medicine, industry, and research, but unsecured sources could pose risks of radiation exposure, and terrorists could use them to make "dirty bombs." This report provides information on (1) the readiness of the Department of Defense (DOD) to collect and secure sources, (2) the number of sources DOD collected and secured, (3) U.S. assistance to help regulate sources in Iraq, and (4) the lessons DOD and the Department of Energy learned."

Correspondence issued by the Government Accountability Office with an abstract that begins "When the United States incarcerates criminal aliens--noncitizens convicted of crimes while in this country legally or illegally--in federal and state prisons and local jails, the federal government bears much of the costs. It pays to incarcerate criminal aliens in federal prisons and reimburses state and local governments for a portion of their costs of incarcerating some, but not all, criminal aliens illegally in the country through the Department of Justice's State Criminal Alien Assistance Program (SCAAP) managed by the Bureau of Justice Assistance (BJA). Some state and local governments have expressed concerns about the impact that criminal aliens have on already overcrowded prisons and jails and that the federal government reimburses them for only a portion of their costs of incarcerating criminal aliens. Congress requested that we provide information concerning criminal aliens incarcerated at the federal, state, and local level. For the criminal aliens incarcerated in federal prisons, and for criminal aliens for which state and local governments received reimbursement through SCAAP, this report addresses the following questions: (1) For recent years, how many criminal aliens were incarcerated? (2) What is the country of citizenship or country of …

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Woman's Relief Corps, Auxiliary to the Grand Army of the Republic, Incorporated, for fiscal years 2003 and 2002. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinion that the financial statements of the corporation were presented fairly on a modified cash basis of accounting."

A letter report issued by the Government Accountability Office with an abstract that begins "The Maritime Administration (MARAD) has more than 100 obsolete and deteriorating ships awaiting disposal that pose potentially costly environmental threats to the waterways near where they are stored. Congress, in 2000, mandated that MARAD dispose of them by September 30, 2006. While MARAD has various disposal options available, each option is complicated by legal, financial, and regulatory factors. In this report, GAO assesses (1) whether MARAD will meet the September 2006 disposal deadline for these ships and, if not, why not; (2) the extent that MARAD has used alternative disposal methods other than scrapping, and barriers to using other methods; (3) the appropriateness of MARAD's methods for procuring ship disposal services; and (4) the impact of foreign competition and other factors on reducing disposal costs."

A statement of record issued by the Government Accountability Office with an abstract that begins "The Chairman, Committee on Veterans' Affairs, U.S. House of Representatives, asked GAO to report on the claims processing challenges and opportunities facing the Department of Veterans Affairs (VA) disability compensation and pension program. For years, the claims process has been the subject of concern and attention within VA and by the Congress and veterans service organizations. Their concerns include long waits for decisions, large claims backlogs, and inaccurate decisions. Our work and 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, we 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. VA's outdated disability determination process does not reflect a current view of the relationship between impairments and work capacity. Advances in medicine and technology have allowed some individuals with disabilities to live more independently and work more effectively."

Correspondence issued by the Government Accountability Office with an abstract that begins "In the past 30 years, the number of obese children has increased throughout the United States, leading some policy makers to rank childhood obesity as a critical public health threat. The rate of childhood obesity has more than tripled for children between the ages of 6 and 11 and also increased for children of other ages over the same period. According to a 2005 Institute of Medicine (IOM) report, there are approximately 9 million children nationwide over the age of 6 who are considered obese. An important consequence of childhood obesity is the increasing number of children experiencing illnesses and other health problems associated with obesity, such as hypertension and type II diabetes. The rise in obesity-related health conditions also introduces added economic costs. Between 1979 and 1999, obesity-associated hospital costs for children between the ages of 6 and 17 more than tripled, from $35 million to $127 million. Moreover, because studies suggest that obese children are likely to become overweight or obese adults--particularly if the children are obese during adolescence--the increase in the number of obese children may also contribute to health care expenditures when they become …

Correspondence issued by the Government Accountability Office with an abstract that begins "In the aftermath of the September 11, 2001, attacks and the subsequent global war on terror, the nature of threats facing this country has changed, and as a result, policies and structures from previous decades need to be rethought. One area for reexamination in this changed security environment is the arms export control system. The State Department oversees this system to ensure that arms exports are consistent with U.S. national security and foreign policy goals. As such, the State Department is responsible for authorizing arms exports, which is generally done through export licensing, and for monitoring exporter compliance with governing laws and regulations. In so doing, the department needs to balance complex and competing interests. Specifically, the State Department must limit the possibility that exports will erode the U.S. military's technological advantage and prevent U.S. arms from falling into the wrong hands. At the same time, the department needs to allow legitimate defense trade with allies to occur. At a Congressional request, we are providing highlights from our most recent report on the arms export control system and observations regarding weaknesses and inefficiencies in the system based on …

A letter report issued by the Government Accountability Office with an abstract that begins "GAO is required to audit the consolidated financial statements of the U.S. government. Due to the significance of the federal debt held by the public to the governmentwide financial statements, GAO has also been auditing the Bureau of the Public Debt's (BPD) Schedules of Federal Debt annually. The audit of these schedules is done to determine whether, in all material respects, (1) the schedules are reliable and (2) BPD management maintained effective internal control relevant to the Schedule of Federal Debt. Further, we test compliance with selected provisions of significant laws related to the Schedule of Federal Debt. Federal debt managed by BPD consists of Treasury securities held by the public and by certain federal government accounts, referred to as intragovernmental debt holdings. The level of debt held by the public reflects how much of the nation's wealth has been absorbed by the federal government to finance prior federal spending in excess of federal revenues. Intragovernmental debt holdings represent balances of Treasury securities held by federal government accounts, primarily federal trust funds such as Social Security, that typically have an obligation to invest their excess annual …

A letter report issued by the Government Accountability Office with an abstract that begins "The International Atomic Energy Agency's (IAEA) safeguards system has been a cornerstone of U.S. efforts to prevent nuclear weapons proliferation since the Treaty on the Non-Proliferation of Nuclear Weapons (NPT) was adopted in 1970. IAEA has strengthened its safeguards system and increased efforts to combat nuclear terrorism by helping countries secure nuclear and radioactive material and facilities. This report (1) identifies the steps IAEA has taken to strengthen safeguards, (2) assesses the challenges in implementing strengthened safeguards, (3) identifies U.S. financial support for safeguards, and (4) describes IAEA's efforts to help secure nuclear material and facilities."

A letter report issued by the Government Accountability Office with an abstract that begins "The Defense Logistics Agency's (DLA) mission is, in part, to provide food, fuel, medical supplies, clothing, spare parts for weapon systems, and construction materials to sustain military operations and combat readiness. To protect the information and information systems that support its mission, it is critical that DLA implement an effective information security program. GAO was asked to review the efficiency and effectiveness of DLA's operations, including its information security program. In response, GAO determined whether the agency had implemented an effective information security program."

A letter report issued by the Government Accountability Office with an abstract that begins "After security conditions in Iraq began to deteriorate in June 2003, the U.S.-led Coalition Provisional Authority (CPA) included restoring essential services in Iraq, such as water and sanitation, as part of its strategy for establishing a secure, peaceful, and democratic Iraq. From 1991 to 2003, a decreasing number of Iraqis had access to safe drinking water and sanitation services, and water-borne disease rates rose. The United States has made available $2.6 billion for rebuilding the water and sanitation sector. As part of GAO's review of Iraq reconstruction under the Comptroller General's authority, we assessed U.S. activities in the water and sanitation sector, including (1) the funding and status of U.S. activities, (2) U.S. efforts to measure progress, (3) the factors affecting the implementation of reconstruction activities, and (4) the sustainability of U.S.-funded projects."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) Atlas program is intended to modernize Immigration and Customs Enforcement's (ICE) information technology (IT) infrastructure. By congressional mandate, DHS is to develop and submit for approval an expenditure plan for Atlas that satisfies certain legislative conditions, including a review by GAO. GAO was asked to determine whether the plan satisfied certain legislative conditions and to provide observations on the plan and management of the program."

A letter report issued by the Government Accountability Office with an abstract that begins "Recipients of federal government contracts for services are subject to wage, hour, benefits, and safety and health standards under the McNamara-O'Hara Service Contract Act (SCA) of 1965, as amended, which specifies wage rates and other labor standards for employees of contractors. SCA requires the Department of Labor (DOL) to set locally prevailing wage rates and other labor standards for employees of contractors furnishing services to the federal government. DOL's Employment Standards Administration's Wage and Hour Division (WHD) administers the SCA and each year determines prevailing wage and fringe benefit rates for over 300 standard service occupations in 205 metropolitan areas. SCA also authorizes DOL to enforce contractor compliance with SCA provisions. This report describes how DOL (1) establishes locally prevailing wages and fringe benefits and (2) enforces SCA."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Non Commissioned Officers Association of the United States of America, Inc., for fiscal years 2003, 2002, 2001, and 2000. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Testimony issued by the Government Accountability Office with an abstract that begins "Plutonium is very hazardous to human health and the environment and requires extensive security because of its potential use in a nuclear weapon. The Department of Energy (DOE) stores about 50 metric tons of plutonium that is no longer needed by the United States for nuclear weapons. Some of this plutonium is in the form of contaminated metal, oxides, solutions, and residues remaining from the nuclear weapons production process. To improve security and reduce storage costs, DOE plans to establish enough storage capacity at its Savannah River Site (SRS) in the event it decides to consolidate its plutonium there until it can be permanently disposed of. GAO was asked to examine (1) the extent to which DOE can consolidate this plutonium at SRS and (2) SRS's capacity to monitor plutonium storage containers."

Testimony issued by the Government Accountability Office with an abstract that begins "Trading abuses--including market timing and late trading violations--uncovered among some of the most well-known companies in the mutual fund industry permitted favored customers to profit at the expense of long-term shareholders. Questions have also been raised as to why the New York State Office of the Attorney General identified the trading abuses in September 2003 before the industry's primary regulator: the Securities and Exchange Commission (SEC). Based on two recently issued GAO reports, this testimony discusses (1) the reasons SEC did not detect the abusive practices at an earlier stage and lessons learned from the agency not doing so, (2) steps the agency has taken to strengthen its mutual fund oversight program, and (3) enforcement actions taken by SEC and criminal prosecutors in response to these abuses and SEC management procedures for making criminal referrals and ensuring staff independence."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses our recent report on the rules that govern the funding of defined benefit (DB) plans and the implications of those rules for the problems facing the Pension Benefit Guaranty Corporation (PBGC) and the DB pension system generally. In recent years, the PBGC has encountered serious financial difficulties. Prominent companies, such as Bethlehem Steel, U.S. Airways, and United Airlines, have terminated their pension plans with severe gaps between the assets these plans held and the pension promises these plan sponsors made to their employees and retirees. These terminations, and other unfavorable market conditions, have created large losses for PBGC's single-employer insurance program--the federal program that insures certain benefits of the more than 34 million participants in over 29,000 plans. The single-employer program has gone from a $9.7 billion accumulated surplus at the end of fiscal year 2000 to a $23.3 billion accumulated deficit as of September 2004, including a $12.1 billion loss for fiscal year 2004. In addition, financially weak companies sponsored DB plans with a combined $96 billion of underfunding as of September 2004, up from $35 billion as of 2 years earlier. Because PBGC …

Testimony issued by the Government Accountability Office with an abstract that begins "GAO was asked to assess the overall economy and efficiency of the Department of Defense (DOD) program for excess property reutilization (reuse). Specifically, GAO was asked to determine (1) whether and to what extent the program included waste and inefficiency and (2) root causes of any waste and inefficiency. GAO was also asked to provide detailed examples of waste and inefficiency and the related causes. GAO's methodology included an assessment of controls, analysis of DOD excess inventory data, statistical sampling at selected sites, and detailed case studies of many items."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Music Council for Fiscal Years 1993-2001. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."