A letter report issued by the Government Accountability Office with an abstract that begins "In overseeing DC plans and service providers, regulatory agencies in the countries GAO reviewed use risk-based approaches to target practices deemed most likely to harm participants and to develop preventative measures. While the role of service providers varies, DC plans and service providers in the 4 countries GAO reviewed are overseen by multiple agencies—primarily a pensions regulator and a securities regulator. In each of these countries, the pensions regulator is the agency that regularly collects data on service provider fees, as well as other plan features, which are used to inform their oversight activities. In particular, in several of these countries, the pensions regulator uses these data as part of a risk-based approach to identify service provider practices that may harm participants, instead of relying only on a compliance-based approach. For example, in Chile, pensions agency officials evaluate key features of the DC system, such as the service providers’ management of the individual accounts and the composition and role of the board of directors of the service provider. In both Chile and Australia, agency officials said using a risk-based approach enables the pensions regulator to take …

Correspondence issued by the General Accounting Office with an abstract that begins "Some Lyme disease patients and Lyme disease organizations are concerned that federal agencies and advisors have financial interests that may affect their decisions on the funding of Lyme disease research and the approval of Lyme disease products. These agencies include the Centers for Disease Control (CDC), the National Institutes of Health (NIH), and the Food and Drug Administration (FDA). This report reviews (1) the financial interests that CDC, NIH, and FDA employees and members of advisory committees working on Lyme disease have reported and (2) how these agencies addressed any potential conflicts of interest identified in those reports. GAO found that CDC, NIH, and FDA have generally met the requirements for disclosure and review of financial interests related to Lyme disease. Employees and special government employees (SGE's) working on Lyme disease-related activities have reported financial holdings in, and arrangements with, health sector firms, travel paid for by health sector firms, and patents related to Lyme disease. Program officials and agency officials reviewed the interests of the employees and determined that they did not present conflicts."

A letter report issued by the Government Accountability Office with an abstract that begins "Tens of thousands of women die each year from breast or cervical cancer. While screening and early detection through mammograms and Pap tests--followed by treatment--can improve survival, low-income, uninsured women are often not screened. In 1990, Congress authorized the Centers for Disease Control and Prevention (CDC) to fund screening and diagnostic services for such women, which led CDC to establish the National Breast and Cervical Cancer Early Detection Program. The Breast and Cervical Cancer Prevention and Treatment Act of 2000 was also enacted to allow states to extend Medicaid eligibility to women screened under the Early Detection Program and who need breast or cervical cancer treatment. Screened under the program is defined, at a minimum, as screening paid for with CDC funds. GAO examined the Early Detection Program's screening of eligible women, states' implementation of the Treatment Act, Medicaid enrollment and spending under the Treatment Act, and alternatives available to women ineligible for Medicaid under the Treatment Act. To do this, GAO compared CDC data on women screened by the Early Detection Program from 2002 to 2006 with federal estimates of the eligible population, surveyed program …

A letter report issued by the Government Accountability Office with an abstract that begins "Student veterans face many challenges pursuing higher education, and problems with the Department of Veterans Affairs' (VA) administration of the Post-9/11 GI Bill create financial challenges that also affect veterans' academic success. Veterans already cope with challenges transitioning into college as nontraditional students (older or with family obligations) while they are readjusting to civilian life and potentially managing disabilities. However, veterans and school officials told GAO that delays in VA benefit payments create financial challenges for veterans that threaten their ability to pursue higher education. In fiscal year 2012, VA's average processing times for new Post-9/11 GI Bill applications (31 days) and benefit payments claims (17 days) were over a third higher than its performance targets. Processing times during the fall of 2012 were at times even longer. These delays led many veterans GAO spoke with to take on personal debt to cover their housing expenses or consider dropping out of school. VA has taken steps to reduce processing delays, and GAO previously made recommendations to address these issues. However, VA provides limited information about benefit processing timelines and payment policies to student veterans prior to …

A letter report issued by the Government Accountability Office with an abstract that begins "The increasing threat of improvised explosive devices (IED) in Iraq has led to widespread interest by Congress and the public regarding the availability of critical force protection equipment. GAO initiated a series of engagements under the Comptroller General's authority to address these concerns. In March 2006, GAO reported on factors that affected the production and installation of armor for the Army's medium and heavy trucks. This engagement examines issues affecting the production and installation of armor for the Marine Corps' medium and heavy trucks. The objectives were to (1) determine the extent to which truck armor was produced and installed to meet identified requirements, (2) identify what factors affected the time to provide truck armor, and (3) identify what actions the Marine Corps and DOD have taken to improve the timely availability of truck armor."

A letter report issued by the Government Accountability Office with an abstract that begins "The Health Insurance Portability and Accountability Act of 1996 (HIPAA) provided, among other things, funding by transfer to the Federal Bureau of Investigation (FBI) to carry out specific purposes of the Health Care Fraud and Abuse Control Program. Congress expressed concern about a shift in FBI resources from health care fraud investigations to counterterrorism activities after September 11, 2001. Congress asked GAO to review FBI's accountability for the funds transferred under HIPAA for fiscal years 2000 through 2003. GAO determined (1) whether FBI had an adequate approach for ensuring the proper use of the HIPAA transfers and (2) the extent to which FBI had expended these transferred funds on health care fraud investigations in fiscal years 2000 through 2003."

A letter report issued by the Government Accountability Office with an abstract that begins "The Nuclear Regulatory Commission (NRC), together with plant operators, has made progress in resolving three fire safety issues raised in GAO's 2008 report by implementing GAO's recommendations or taking other actions. NRC implemented the recommendation on multiple spurious operations (malfunctions caused by fire that could cause safety-related equipment to malfunction) by issuing new guidance or requiring additional modifications at the 36 plants with 57 reactors operating under deterministic regulations. NRC did not implement the recommendations to address the effectiveness of fire wraps or the extended use of interim compensatory measures plants use instead of repairing or replacing damaged safety equipment; however, NRC did take some actions, including (1) evaluating and reporting on corrective actions plants used to mitigate safety concerns associated with fire wraps and (2) developing metrics to gauge the progress of NRC's staff in resolve underlying issues related to the extended use of compensatory measures."

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2006, air traffic control (ATC) equipment outages and failures at Federal Aviation Administration (FAA) facilities have caused hundreds of flight delays and raised questions about FAA's maintenance capabilities. About 6,100 technicians maintain FAA's current (legacy) facilities and equipment and will be responsible for the Next Generation (NextGen) technologies planned for the next 15 years. Safe and efficient air travel will therefore partly depend on FAA's having technicians with the right skills now and in the future. As requested, GAO reviewed how (1) FAA incorporates key practices of leading organizations in its workforce planning for technicians, (2) FAA's technician training compares with key practices of leading organizations, and (3) the costs of technician training, including travel costs, have changed in recent years. GAO analyzed FAA workforce and training data, compared FAA planning and training practices with criteria identified in prior GAO work, and conducted focus group interviews with FAA technicians and FAA Training Academy instructors."

Correspondence issued by the Government Accountability Office with an abstract that begins "To help defray out-of-pocket prescription drug costs for limited or low-income Medicare beneficiaries, the Medicare Part D outpatient prescription drug program offers a low-income subsidy (LIS) for eligible beneficiaries. In 2010, about 9.4 million beneficiaries received the LIS--about 40 percent of the approximately 23 million Medicare Part D beneficiaries in that year. Most of the LIS beneficiaries received the full LIS, thus paying no premiums or deductibles as long as they enrolled in so-called "benchmark" stand-alone prescription drug plans (PDP). Benchmark PDPs are those plans with premiums at or below a specified benchmark for a given geographic region, calculated by the Centers for Medicare & Medicaid Services (CMS), the agency within the Department of Health and Human Services (HHS) that administers the Medicare program. Full LIS beneficiaries may also enroll in other Part D plans--either nonbenchmark PDPs or Medicare Advantage prescription drug plans (MAPD)-- but must pay any difference between the premium of the plan in which they choose to enroll and the benchmark for their region. Because plan premiums can change from year to year and because CMS recalculates the premium benchmarks annually, some PDPs may be …

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Border Patrol, a component of the U.S. Customs and Border Protection (CBP) agency, a part of the Department of Homeland Security (DHS), aims to apprehend persons who illegally enter the United States between official ports of entry, including potential terrorists, aliens, and contraband smugglers, thereby deterring or stopping illegal activity. The Patrol operates permanent and tactical (temporary) interior traffic checkpoints on major and secondary U.S. roads, mainly in the southwest border states where most illegal entries occur, as part of a multi-layer strategy to maximize detection and apprehension of illegal entrants. This report addresses (1) the role of interior checkpoints in the Patrol's strategy; (2) what is known about checkpoint costs and benefits; and (3) how checkpoints are evaluated and what performance measures indicate regarding their effectiveness."

A letter report issued by the Government Accountability Office with an abstract that begins "The Littoral Combat Ship (LCS) seaframe program continues to face challenges stemming from concurrent design, production, and testing activities. The Navy has taken steps to resolve problems with the lead ships, and the shipyards are beginning to realize benefits from facility improvements and experience. However, testing remains to be completed and the Navy is currently studying potentially significant design changes, such as increasing the commonality of systems between the two ship variants and changing ship capabilities. Changes at this point can compromise the positive impacts of shipyard learning, increase costs, and prolong schedules. The mission module program also has concurrency issues, and testing to date has shown considerable limitations in capabilities. The Navy is pursuing an incremental approach to fielding mission packages, but it has yet to finalize the requirements for each increment and does not plan to achieve the minimum performance requirements for the mine countermeasures and surface warfare packages until the final increments are fielded in 2017 and 2019, respectively."

Testimony issued by the Government Accountability Office with an abstract that begins "We found that the Army could not readily identify a complete population of Army payroll accounts for fiscal year 2010, given existing procedures and systems. The Army and DFAS-IN did not have an effective, repeatable process for identifying the population of active duty payroll accounts. In addition, the Defense Manpower Data Center (DMDC), DOD’s central source for personnel information, did not have an effective process for comparing military pay account files to military personnel files to identify a valid population of military payroll transactions. For example, it took 3 months and repeated attempts before DFAS-IN could provide a population of service members who received active duty Army military pay in fiscal year 2010. Similarly, it took DMDC over 2 months to compare the total number of fiscal year 2010 active duty payroll accounts to its database of personnel files. "Standards for Internal Control in the Federal Government" requires all transactions and other significant events to be clearly documented and the documentation readily available for examination. DOD’s "Financial Improvement and Audit Readiness (FIAR) Guidance" sets out key tasks essential to achieving audit readiness, including defining and identifying the population …

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit the fiscal year 2004 CFS, we evaluated the Department of the Treasury's (Treasury) financial reporting procedures and related internal control over the process for compiling the CFS, including the management representation letter provided us by Treasury and OMB. Written representation letters from management, required by U.S. generally accepted government auditing standards, ordinarily confirm oral representations given to the auditor, indicate and document the continuing appropriateness of those representations, and reduce the possibility of a misunderstanding between management and the auditor. The purpose of this report is to communicate our observations on the Pension Benefit Guaranty Corporation's (PBGC) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by PBGC are sufficient to help support Treasury and …

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit the fiscal year 2004 CFS, we evaluated the Department of the Treasury's (Treasury) financial reporting procedures and related internal control over the process for compiling the CFS, including the management representation letter provided us by Treasury and OMB. Written representation letters from management, required by U.S. generally accepted government auditing standards, ordinarily confirm oral representations given to the auditor, indicate and document the continuing appropriateness of those representations, and reduce the possibility of a misunderstanding between management and the auditor. The purpose of this report is to communicate our observations on the National Credit Union Administration's (NCUA) National Credit Union Share Insurance Fund's (NCUSIF) fiscal year 2003 management representation letter. Our objective is to help ensure that future management representation letters submitted by VA …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) has relied on service acquisitions to meet its expansive mission. In fiscal year 2006, DHS spent $12.7 billion to procure services. To improve service acquisition outcomes, federal procurement law establishes a preference for a performance-based approach, which focuses on developing measurable outcomes rather than prescribing how contractors should perform services. GAO was asked to (1) evaluate the implementation of a performance-based approach in the context of service acquisitions for major, complex investments, and (2) identify management challenges that may affect DHS's successful acquisitions for major investments, including those using a performance-based approach. GAO reviewed judgmentally selected contracts for eight major investments at three DHS components totaling $1.53 billion in fiscal years 2005 and 2006; prior GAO and DHS Inspector General reviews; management documents and plans; and related data, including 138 additional contracts for basic services."

A letter report issued by the Government Accountability Office with an abstract that begins "The Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) protects the employment and reemployment rights of individuals who leave their employment to perform uniformed service. Concerned with the timeliness of USERRA complaint processing and data reliability of agency reports, Congress imposed timeliness requirements for the Department of Labor (DOL), Department of Justice (DOJ), and Office of Special Counsel (OSC) under the Veterans' Benefits Improvement Act of 2008 (VBIA 2008) and required agencies to submit quarterly reports to Congress on the extent of their compliance with the requirements. As required by VBIA, this report assesses whether the agencies (1) met VBIA timeliness requirements for USERRA complaint processing, and (2) submitted reliable and timely quarterly reports. GAO analyzed data in each agency's USERRA database, and the extent to which those data were consistent with the quarterly reports."

Correspondence issued by the Government Accountability Office with an abstract that begins "In recent years, Congress has expressed concern that urgent joint warfighting requirements are not always met in the most expeditious manner, particularly command and control and blue-force-tracking capabilities that reduce the chances of friendly-fire casualties. In the National Defense Authorization Act for Fiscal Year 2004 (P.L. 108-136), Congress gave the U.S. Joint Forces Command (JFCOM) Limited Acquisition Authority (LAA) to address these and other joint-warfighting challenges. LAA is an authority aimed at ensuring that measures to meet urgent, unanticipated joint warfighting needs are conceived, developed, and fielded in an expeditious manner. Enacted for a 3-year period, LAA will expire after September 30, 2006. The Act required GAO to determine the extent to which LAA has been used. Specifically, we focused on (1) how JFCOM used the authority during fiscal years 2004 and 2005, (2) the processes and procedures JFCOM developed to implement the authority, and (3) the challenges of implementing it. In covering these areas, we did not evaluate the quality of the projects undertaken or the value added of the equipment provided to the warfighter under LAA."

A letter report issued by the Government Accountability Office with an abstract that begins "GAO found that for the 2008 to 2010 time frame covered by this review, the participating judges' share of normal cost was, on average, about 41 percent of the Judicial Survivors' Annuities System (JSAS) total normal costs, and the federal government's share of normal cost was about 59 percent of JSAS total normal costs. The federal government's share of JSAS normal costs increased over the years included in GAO's review, from approximately 53 percent in plan year 2008, to 61 percent in plan year 2009, and to approximately 64 percent in plan year 2010. The increase was a result of (1) less favorable actual economic and demographic outcomes over this period than predicted by the actuarial assumptions and (2) changes in actuarial assumptions regarding future economic and demographic outcomes."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit the fiscal year 2004 CFS, we evaluated the Department of the Treasury's (Treasury) financial reporting procedures and related internal control over the process for compiling the CFS, including the management representation letter provided us by Treasury and OMB. Written representation letters from management, required by U.S. generally accepted government auditing standards, ordinarily confirm oral representations given to the auditor, indicate and document the continuing appropriateness of those representations, and reduce the possibility of a misunderstanding between management and the auditor. The purpose of this report is to communicate our observations on the Department of Housing and Urban Development's (HUD) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by HUD are sufficient to help support …

A letter report issued by the Government Accountability Office with an abstract that begins "Over the past several decades, the Army and Marine Corps have increased their use of simulation-based training--simulators and computer-based simulations. Historically, the aviation communities in both services have used simulators to train servicemembers in tasks such as takeoffs, and emergency procedures that could not be taught safely live. In contrast, the services' ground communities used limited simulations prior to 2000. However, advances in technology, and emerging conditions in Iraq and Afghanistan have led to increased use of simulation-based training in the ground forces. For example, in response to increases in vehicle rollovers, both services began using simulators to train servicemembers to safely evacuate vehicles. The services are also collaborating in the development of some simulation-based training devices. For instance, according to Marine Corps officials, the service reused 87 percent of the Army's Homestation Instrumentation Training System's components in its own training system, achieving about $11 million in cost avoidance and saving an estimated 7 years in fielding time. The services are also taking steps to better integrate live and simulation-based training, developing technical capabilities to connect previously incompatible simulation-based training devices. The Army's capability is now …

Correspondence issued by the Government Accountability Office with an abstract that begins "The SNS contains supportive care items for thermal burns, such as bandages, pain medications, intravenous fluids, and topical antimicrobial cream needed for the immediate treatment of burn injuries to reduce the risk of infection and stabilize injured individuals. HHS officials told us that the goal of the SNS is to supplement state and local supplies used for immediate care in the initial response—identified as within 72 hours of sustaining injury. CDC compiled supplies needed for the immediate treatment of burn injuries into kits in 2002 and 2003, based on information provided at that time by burn experts about needed items. Because most medical countermeasures for thermal burns can be found in local hospitals, countermeasures in the SNS would be used to supplement local supplies and inventories, with kits deployed within 24 to 48 hours of notification. The SNS does not contain other countermeasures that may be available for both the immediate care and the longer-term treatment of burn injuries. However, HHS is currently considering whether to acquire some additional countermeasures, including those for longer-term treatment of burn injuries."

A publication issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is required to design and implement effective internal controls, including controls over its use of public funds ("funds controls") and controls over its payment processes ("payment controls"). As a steward of the public's resources, DOD is responsible and accountable for (1) using public funds efficiently and effectively and for the purposes and within the time frames and amounts prescribed by law, (2) making payments to the right parties in the correct amount within allowable time frames and recouping any improper payments, and (3) accurately recording and reporting on its transactions and use of public funds. GAO's testimony focuses on (1) challenges DOD faces in its funds control, and their effect on the reliability of DOD's financial information, especially the budgetary information in DOD's Statement of Budgetary Resources and (2) weaknesses in DOD's payment controls that put the department at risk of making improper payments. This statement is based on our prior work and reports issued by the department's Inspector General (DOD IG). The panel requested that GAO provide its perspective on the status of DOD's process for identifying and reporting on improper …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) Science and Technology (S&T) Directorate was established to focus on areas such as addressing countermeasures for biological threats. To do this, it hired experts from the national laboratories under the authority of the Intergovernmental Personnel Act (IPA). The Directorate is organized into portfolios, led by portfolio managers. Questions have been raised about potential conflicts of interest for these individuals, since a portion of the Directorate's research funds have gone to the national laboratories. GAO was asked to examine (1) the management controls established within the Directorate to help guard against conflicts of interest for IPA portfolio managers; and (2) the role of the IPA portfolio managers, particularly those from national laboratories, in determining where research and development projects were directed."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Indian Health Service (IHS), an agency in the Department of Health and Human Services (HHS), provides health care services to American Indians and Alaskan Natives. For fiscal year 2009, Congress appropriated approximately $3.6 billion for health care services to be made available through IHS. The agency provides direct medical care, including primary care services, ancillary services, and some specialty services, through its network of facilities, including hospitals, health centers, and clinics. IHS also provides funding to direct care facilities that are operated by tribes. IHS headquarters oversees 12 area offices that cover 161 service units in 35 states. The Indian Health Care Improvement Act of 1976, as amended, authorizes IHS to collect reimbursement for services provided at IHS facilities from third-party insurers, including Medicare, the federal health insurance program for elderly and disabled individuals; Medicaid, a joint federal and state health financing program for certain low-income families and individuals; and private health insurers. IHS is allowed to retain funds collected from these insurers without a corresponding offset against its appropriations, so that all revenue collected by a facility remains with that facility, supplementing its appropriations. For fiscal …