A letter report issued by the Government Accountability Office with an abstract that begins "Since fiscal year 1995, the John F. Kennedy Center for the Performing Arts (Center) has been responsible and received federal funding for implementing capital improvement projects and operations and maintenance activities. The Kennedy Center's Comprehensive Building Plan identifies capital projects needed to renovate the Center and bring it into compliance with current life safety and accessibility codes. The Kennedy Center currently is planning to construct, with private funds, two new buildings to open in 2013 on a new plaza to be built adjacent to the existing facility. The Kennedy Center expects federal funding to operate and maintain these buildings. GAO was asked to examine (1) how much the Center has received in federal appropriations for capital projects, (2) the status of the Comprehensive Building Plan and updates, and (3) the potential impact of the Center's plaza project on the need for future operations and maintenance funding."

A letter report issued by the Government Accountability Office with an abstract that begins "Medicaid, jointly funded by the federal government and the states, finances health care for about 56 million low-income people at an estimated total cost of about $298 billion in fiscal year 2004. Congress intended Medicaid to be the payer of last resort: if Medicaid beneficiaries have another source of health care coverage--such as private health insurance or a health plan purchased individually or provided through an employer--that source, to the extent of its liability, should pay before Medicaid does. This concept is referred to as "third-party liability." When such coverage is used, savings accrue to the federal government and the states. Using data from the U.S. Census Bureau and the states, GAO examined (1) the extent to which Medicaid beneficiaries have private health coverage and (2) problems states face in ensuring that Medicaid is the payer of last resort, including the extent to which the Deficit Reduction Act of 2005 may help address these problems."

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government invests billions in information technology (IT) each year to help agencies accomplish their missions. Federal law, particularly the Clinger-Cohen Act of 1996, has defined the role of Chief Information Officer (CIO) as the focal point for IT management within agencies. Given the longstanding challenges the government faces in managing IT and the continued importance of the CIO, GAO was asked to (1) determine the current roles and responsibilities of CIOs, (2) determine what potential modifications to the Clinger-Cohen Act and related laws could be made to enhance CIOs' authority and effectiveness, and (3) identify key lessons learned by CIOs in managing IT. To do this, GAO administered a questionnaire to 30 CIOs, compared responses to legislative requirements and the results of a 2004 GAO study, interviewed current CIOs, convened a panel of former agency CIOs, and spoke with the Office of Management and Budget's (OMB) Federal CIO."

Correspondence issued by the Government Accountability Office with an abstract that begins "Since 1992, GAO has published long-term fiscal simulations of what might happen to federal deficits and debt levels under varying policy assumptions. GAO developed its long-term model in response to a bipartisan request from Members of Congress who were concerned about the long-term effects of fiscal policy. In 1992 GAO said: "The federal budget is structurally unbalanced. This will do increasing damage to the economy and is unsustainable in the long term. Regardless of the approach chosen, prompt and meaningful action is essential. The longer it is delayed, the more painful it will be." These words are as relevant today as when GAO first published them. GAO updates its simulations three times a year as new estimates become available from the Congressional Budget Office's (CBO) Budget and Economic Outlook (January), Social Security and Medicare Trustees Reports (early spring), and CBO's Budget and Economic Outlook: An Update (late summer)."

A letter report issued by the Government Accountability Office with an abstract that begins "The Visa Waiver Program, which enables citizens of participating countries to travel to the United States without first obtaining a visa, has many benefits, but it also has risks. In 2006, GAO found that the Department of Homeland Security (DHS) needed to improve efforts to assess and mitigate these risks. In August 2007, Congress passed the 9/11 Act, which provides DHS with the authority to consider expanding the program to countries whose short-term business and tourism visa refusal rates were between 3 and 10 percent in the prior fiscal year. Countries must also meet certain conditions, and DHS must complete actions to enhance the program's security. GAO has examined DHS's process for expanding the Visa Waiver Program and evaluated the extent to which DHS is assessing and mitigating program risks. GAO reviewed relevant laws and procedures and interviewed agency officials in Washington, D.C., and in U.S. embassies in eight aspiring and three Visa Waiver Program countries."

A letter report issued by the Government Accountability Office with an abstract that begins "The nation's social welfare system has been transformed into a system emphasizing work and personal responsibility, primarily through the creation of the Temporary Assistance for Needy Families (TANF) block grant. The Supplemental Security Income (SSI) program has expanded policies to help recipients improve self-sufficiency. Given that SSA data indicate an overlap in the populations served by TANF and SSI, and the changes in both programs, this report examines (1) the extent that TANF recipients with impairments are encouraged to apply for SSI and what is known about how SSI caseload growth has been affected by such TANF cases, (2) the extent that work requirements are imposed on TANF recipients applying for SSI, and the range of services provided to such recipients, and (3) the extent that interactions exist between the SSI and TANF programs to assist individuals capable of working to obtain employment."

A letter report issued by the Government Accountability Office with an abstract that begins "The Global Positioning System (GPS) provides positioning, navigation, and timing (PNT) data to users worldwide. The U.S. Air Force, which is responsible for GPS acquisition, is in the process of modernizing the system. Last year GAO reported that it was uncertain whether the Air Force could acquire new satellites in time to maintain GPS service without interruption. GAO was asked to assess (1) the status of Air Force efforts to develop and deliver new GPS satellites, the availability of the GPS constellation, and the potential impacts on users if the constellation availability diminishes below its committed level of performance; (2) efforts to acquire the GPS ground control and user equipment necessary to leverage GPS satellite capabilities; (3) the GPS interagency requirements process; and (4) coordination of GPS efforts with the international PNT community. To do this, GAO analyzed program documentation and Air Force data on the GPS constellation, and interviewed officials from DOD and other agencies."

A letter report issued by the Government Accountability Office with an abstract that begins "A debate is underway about how the United States should tax foreign-source, corporate income. Currently, the United States allows domestic corporations to defer tax on the earnings of their foreign subsidiaries and also gives credits for foreign taxes paid, while most other developed countries exempt the active earnings of their multinational corporations' foreign subsidiaries from domestic tax. The debate has focused on economic issues with little attention to tax administration. GAO was asked to describe for a group of study countries with exemption systems: (1) the rules for exempting foreign-source income, and (2) the compliance risk and taxpayer compliance burden, such as recordkeeping, of the rules. The study countries, selected to provide a range of exemption systems, are Australia, Canada, France, Germany, and the Netherlands. For these countries GAO reviewed documents; interviewed government officials, academic experts, and business representatives; and compared tax policies, compliance activities and taxpayer reporting requirements."

Correspondence issued by the General Accounting Office with an abstract that begins "Over the years, Committees and members of Congress have requested information about employee equal opportunity and diversity issues at the U.S. Postal Service (USPS). This report follows up on our past reports concerning diversity issues at the USPS and responds to the request of the Ranking Minority Members of the House Committee on Government Reform and its Subcommittee on Civil Service and Agency Organization for more current information on the representation of minorities and women at the USPS. Our objective was to provide data on the makeup (numbers and percentages) for each equal employment opportunity (EEO) group--white, black, Hispanic, Asian-American and Pacific Islander (AAPI), American Indian and Alaskan Native (AIAN), and Native Hawaiian (Hawaiian)--and gender group of USPS career employees for USPS fiscal years 2000 through 2002. Information contained in this report was obtained from USPS databases, which we deemed sufficiently reliable for the informational purpose of this engagement."

A letter report issued by the Government Accountability Office with an abstract that begins "Imported food makes up a substantial and growing portion of the U.S. food supply. To ensure imported food safety, federal agencies must focus their resources on high risk foods and coordinate efforts. In this context, GAO was asked to (1) assess how Customs and Border Protection (CBP), the Food and Drug Administration (FDA), and the U.S. Department of Agriculture's (USDA's) Food Safety and Inspection Service (FSIS) are addressing challenges in overseeing the safety of imported food; (2) assess how FDA leverages resources by working with other entities, such as state and foreign governments; and (3) determine how FDA is using its Predictive Risk-Based Evaluation for Dynamic Import Compliance Targeting (PREDICT) system to oversee imported food safety. GAO analyzed CBP, FDA, and FSIS procedures, reports, and regulations and interviewed agency officials and key stakeholders."

Correspondence issued by the Government Accountability Office with an abstract that begins "In May 2009, we issued our opinions on the calendar year 2008 financial statements of the Deposit Insurance Fund (DIF) and the FSLIC Resolution Fund (FRF). We also issued our opinion on the effectiveness of the Federal Deposit Insurance Corporation's (FDIC) internal control over financial reporting (including safeguarding assets) as of December 31, 2008, and our evaluation of FDIC's compliance with provisions of selected laws and regulations for the two funds for the year ended December 31, 2008. The purpose of this report is to present issues identified during our audit of the 2008 financial statements regarding certain internal controls and accounting procedures and to recommend actions to address these issues."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Joint Strike Fighter (JSF) program began in 1996 with an acquisition strategy that called for a competitive engine acquisition program. The program planned to first develop and procure the F135 primary engine and, with a few years lag time, develop the F136 second (or alternate) engine to compete with the F135 engine for future procurements and life-cycle support activities. The Department of Defense (DOD) requested funding for both engines annually as the JSF program progressed until the fiscal year 2007 budget submission, at which point the DOD stopped requesting funding for the F136 alternate engine. Defense officials believe that the operational risks of relying on a single engine supplier are low and do not justify the extra costs to maintain a second engine source. DOD further states that there is no guarantee that having an engine competition will create enough long-term savings to outweigh the up-front costs and now intends to acquire only the F135 primary engine. However, Congress has continued to fund the alternate engine development program annually through fiscal year 2010. According to the Secretary of Defense, DOD would need an additional $2.9 billion in …

A letter report issued by the Government Accountability Office with an abstract that begins "Long-standing weaknesses in Department of Defense (DOD) business processes, systems, and controls have hindered efforts to achieve financial audit readiness. Because DOD relies heavily on budget information for day-to-day management decisions, in August 2009, the DOD Comptroller designated the Statement of Budgetary Resources (SBR) as an audit priority. The U.S. Marine Corps was identified as the pilot military service for an SBR audit. GAO was asked to determine (1) the primary reasons the Marine Corps was unable to obtain an opinion on its fiscal year 2010 SBR; (2) the effectiveness and status of the Marine Corps' remediation plan, and (3) military service efforts to leverage Marine Corps SBR audit lessons. GAO reviewed auditor findings and recommendations, evaluated the Marine Corps corrective action plans, and reviewed documentation on military service audit readiness and lessons learned efforts. During its work, GAO met with DOD, Marine Corps, military service, and Defense Finance and Accounting Service (DFAS) officials and the auditors.."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO provided information on the limitations of the data it obtained during its review of the Small Business Administration (SBA) Women's Business Center Program, focusing on: (1) the problems with the records maintained by the Office of Women's Ownership and the Office of Procurement and Grants Management; and (2) whether the Office of Women's Ownership or the Office of Procurement and Grants Management is responsible for the collection and review of financial status reports."

A letter report issued by the Government Accountability Office with an abstract that begins "In November 2003, the General Services Administration (GSA) awarded three 10-year e-Government Travel Service (eTS) master contracts as part of the e-Gov Travel initiative, managed by the General Services Administration (GSA), which aims to save costs and improve service by providing a common, integrated approach to managing government travel functions. GSA has projected that e-Gov Travel will realize about $473 million in savings across the government between fiscal years 2002 and 2013. As directed by Senate Report 109-109, GAO is reporting on its study of (1) whether GSA has appropriate mechanisms in place to help ensure the use of small business travel agencies in the e-Gov Travel program and (2) the soundness of GSA's estimate of potential savings. GAO evaluated GSA's small business goals and results and assessed GSA's cost-benefit analysis based on criteria developed by the Office of Management and Budget (OMB)."

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 defense articles and services, provided that it determines these items are nonlethal and meant primarily for civilian use (dual-use). These exports, referred to as "dual-use" exports, include such items as vehicles that are used by the military primarily for civilian or humanitarian purposes. Legislation providing this authority requires us to report annually on the end uses of the dual-use exports financed by Ex-Im during the second preceding fiscal year. This report covers Ex-Im financing for dual-use exports in fiscal years 2007 through 2009."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO identified weaknesses in the Navy's personnel practices."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has long been challenged in effectively implementing key acquisition management controls on its thousands of business system investments. For this and other reasons, GAO has designated DOD's business systems modernization efforts as high-risk since 1995. One major business system investment is the Navy's Enterprise Resource Planning (ERP) system. Initiated in 2003, it is to standardize the Navy's business processes, such as acquisition and financial management. It is being delivered in increments, the first of which is to cost about $2.4 billion over its 20-year useful life and be fully deployed by fiscal year 2013. To date, the program has experienced about $570 million in cost overruns and a 2-year schedule delay. GAO was asked to determine whether (1) system testing is being effectively managed, (2) system changes are being effectively controlled, and (3) independent verification and validation (IV&V) activities are being effectively managed. To do this, GAO analyzed relevant program documentation, traced random samples of test defects and change requests, and interviewed cognizant officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Over 335,000 reserve members have been involuntarily called to active duty since September 11, 2001, and the Department of Defense (DOD) expects future reserve usage to remain high. This report is the second in response to a request for GAO to review DOD's mobilization and demobilization process. This review specifically examined the extent to which (1) DOD's implementation of a key mobilization authority and personnel polices affect reserve force availability, (2) the Army was able to execute its mobilization and demobilization plans efficiently, and (3) DOD can manage the health of its mobilized reserve forces."

A letter report issued by the Government Accountability Office with an abstract that begins "The retreat of Arctic sea ice combined with expected increasing human activity in the area--in shipping traffic and oil and gas exploration--has increased the strategic interest that the United States and other nations have in the Arctic. As a result, the Coast Guard is expected to acquire increased responsibilities in the region. GAO was asked to examine the extent to which the Coast Guard is: (1) coordinating with stakeholders on Arctic issues and operations and what, if any, further opportunities exist to enhance coordination; (2) taking action to identify requirements for future Arctic operations; and (3) taking steps to identify and mitigate challenges to meet current and future Arctic requirements. GAO reviewed Coast Guard documents that described efforts to plan for increased Arctic activity. GAO conducted a site visit to Alaska and interviewed federal officials, Alaska state officials, Alaska Native stakeholders, as well as private or nonprofit organizations representing Arctic interests. These observations are not generalizable, but provided insights on Coast Guard activities and actions."

A letter report issued by the Government Accountability Office with an abstract that begins "Historically, civilian and national security-related information technology (IT) systems have been governed by different information security policies and guidance. Specifically, the Office of Management and Budget and the Department of Commerce's National Institute of Standards and Technology (NIST) established policies and guidance for civilian non-national security systems, while other organizations, including the Committee on National Security Systems (CNSS), the Department of Defense (DOD), and the U.S. intelligence community, have developed policies and guidance for national security systems. GAO was asked to assess the progress of federal efforts to harmonize policies and guidance for these two types of systems. To do this, GAO reviewed program plans and schedules, analyzed policies and guidance, assessed program efforts against key practices for cross-agency collaboration, and interviewed officials responsible for this effort."

A letter report issued by the Government Accountability Office with an abstract that begins "DOD, State, and USAID have relied extensively on contracts and assistance instruments (grants and cooperative agreements) for a range of services in Iraq and Afghanistan. In the last 3 years, GAO has provided information on the agencies' contracts, assistance instruments, and associated personnel in the two countries, detailing the agencies' challenges tracking such information. Amendments from the National Defense Authorization Act for Fiscal Year 2011 now require the agencies to provide this and other information to Congress through annual joint reports. They also direct GAO to review those reports. In response, GAO reviewed the first joint report and assessed (1) data and data sources used to prepare the report; (2) use of data from the Synchronized Predeployment and Operational Tracker (SPOT) for management, oversight, and coordination; and (3) efforts to improve SPOT's tracking of statutorily required information. GAO compared data in the joint report to agency data GAO previously obtained, reviewed supporting documentation, and interviewed agency officials, including those in Iraq and Afghanistan, on how the data were collected and used."

A letter report issued by the Government Accountability Office with an abstract that begins "The Terrorism Risk Insurance Act of 2002 (TRIA) specifies that the federal government assume significant financial responsibility for insured losses on commercial properties resulting from future terrorist attacks. While TRIA has been credited with stabilizing markets for terrorism insurance after the September 11, 2001, attacks, questions remain as to whether certain policyholders, especially those located in large urban areas viewed as being at high risk of attack, may still face challenges in obtaining coverage. GAO was asked to conduct a study to describe (1) whether the availability of terrorism insurance for commercial properties is constrained in any geographic markets, (2) factors limiting insurers' willingness to provide coverage, and (3) advantages and disadvantages of selected public policy options to increase the availability of such insurance. To address these objectives, GAO analyzed available data and interviewed industry participants, including those with expertise in specific geographic markets considered to be at high, moderate, or low risk of attack (Atlanta, Boston, Chicago, New York, San Francisco, and Washington, D.C.). GAO provided a draft of this report to the Department of the Treasury and the National Association of Insurance Commissioners (NAIC). …

A letter report issued by the Government Accountability Office with an abstract that begins "The Housing and Community Development Act of 1974 (act) creating the Community Development Block Grant (CDBG) program provides entitlement communities (metropolitan cities and urban counties) and states with significant discretion in how they distribute funds for eligible activities. Because of this discretion, entitlement communities may use a variety of processes to select individual projects and states may also use different methods to distribute funds to non-entitlement communities. GAO was asked to report on (1) the various methods by which entitlement communities use and distribute their CDBG funds to individual projects within their jurisdictions; (2) the various methods by which states distribute CDBG funds to non-entitlement communities; and (3) HUD's role in overseeing these methods. GAO interviewed CDBG administrators for 20 entitlement communities (the 10 largest by funding and 10 randomly selected) and 5 states (reflecting variety of methods used and geography) and reviewed documents related to their CDBG funding decisions, including the annual action plans for all 50 states. GAO also spoke with CDBG stakeholders, reviewed relevant statutes and regulations, interviewed HUD field office staff and reviewed monitoring documentation."