Correspondence issued by the General Accounting Office with an abstract that begins "The Senate Special Committee on Aging requested a compilation of GAO's calendar years 2001 and 2002 products pertaining to older Americans and their families."

Correspondence issued by the General Accounting Office with an abstract that begins "We have performed the procedures contained in the enclosure to this report, which we agreed to perform and with which the Inspector General (IG) concurred, solely to assist it in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2003, is supported by the underlying records. As agreed, we evaluated fiscal year 2003 activity affecting distributions to the AATF."

Correspondence issued by the General Accounting Office with an abstract that begins "We have performed the procedures contained in the enclosure to this report, which we agreed to perform, solely to assist the Department of Labor in ascertaining whether the net federal unemployment tax (FUTA) revenue distributed to the Unemployment Trust Fund (UTF) for the fiscal year ended September 30, 2003, is supported by the underlying records. As agreed with the Inspector General, we evaluated fiscal year 2003 activity affecting distributions to the UTF."

Correspondence issued by the General Accounting Office with an abstract that begins "The Inspector General (IG) of the Department of Transportation requested that GAO perform procedures to assist the IG's office in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2003, is supported by the underlying records. GAO evaluated fiscal year 2003 activity affecting distributions to the HTF."

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-03-678G, Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs, May 2003. The federal government of the United States--the largest and most complex organization in the world--expended approximately $15 billion through federal organizations' purchase card programs in fiscal year 2002. As the steward of taxpayer dollars, federal agencies are accountable for how purchase cards are used and how the funds are spent. To that end, federal agencies are responsible for establishing and maintaining internal control to provide reasonable assurance that (1) the goals and objectives of the purchase card program are met and (2) safeguards against fraudulent, improper, and abusive purchases are adequate. Recent congressional testimony and inspector general and GAO reports show that some federal agencies do not have adequate internal control over their purchase card programs. Without effective internal control, management has little assurance that fraudulent, improper, and abusive purchases are being prevented or, if occurring, are being promptly detected with appropriate corrective actions taken. A key element of internal control is monitoring that assesses the quality of performance over time and ensures that the findings of audits and …

Testimony issued by the General Accounting Office with an abstract that begins "It has been 2 years since the attacks of September 11,2001, exposed vulnerabilities in the nation's aviation system. Since then, billions of dollars have been spent on a wide range of initiatives designed to enhance the security of commercial aviation. However, vulnerabilities in aviation security continue to exist. As a result, questions have been raised regarding the effectiveness of established initiatives in protecting commercial aircraft from threat objects, and whether additional measures are needed to further enhance security. Accordingly, GAO was asked to describe the Transportation Security Administration's (TSA) efforts to (1) measure the effectiveness of its aviation security initiatives, particularly its passenger screening program; (2) implement a risk management approach to prioritize efforts and focus resources; and (3) address key challenges to further enhance aviation security."

Testimony issued by the General Accounting Office with an abstract that begins "Commercial aviation has been a long-standing target for terrorists. Since the tragic attacts of September 11, 2001, substantial changes have been made to enhance security--including the creation of the Transportation Security Administration (TSA) and the federalization of the passenger screener workforce. However, despite these changes, vulnerabilities in aviation security continue to exist. Accordingly, GAO was asked to describe TSA's efforts to (1) measure the effectiveness of its aviation security initiatives, (2) strengthen its passenger screening program, and (3) address additional challenges in further enhancing aviation security."

A letter report issued by the General Accounting Office with an abstract that begins "To help strengthen aviation security after the September 11, 2001, terrorist attacks, the Congress expanded the size and mission of the Federal Air Marshal Service (the Service) and located the Service within the newly created Transportation Security Administration (TSA). Between November 2001 and July 1, 2002, the Service grew from fewer than 50 air marshals to thousands, and its mission expanded to include the protection of domestic as well as international flights. In March 2003, the Service, with TSA, merged into the new Department of Homeland Security (DHS); and in November 2003, it was transferred from TSA and merged into DHS's Bureau of Immigration and Customs Enforcement (ICE). GAO looked at operational and management control issues that emerged during the rapid expansion of the Service, specifically addressing its (1) background check procedures and training; (2) management information, policies, and procedures; and (3) challenges likely to result from its mergers into DHS and ICE."

A statement of record issued by the General Accounting Office with an abstract that begins "When the President created the Department of Homeland Security, he included U.S. agriculture and food industries in the list of critical infrastructures needing protection. The Secretaries of Agriculture and of Health and Human Services have publicly declared that the U.S. food supply is susceptible to deliberate contamination. GAO was asked to provide an overview of the potential vulnerabilities of the food supply and agriculture sector to deliberate contamination and to summarize four recent GAO reports that identified problems with federal oversight that could leave the nation's agriculture and food supply vulnerable to deliberate contamination."

A letter report issued by the General Accounting Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) has struggled to implement a fully integrated financial management system. The lack of such a system has affected the agency's ability to control program costs, raising concerns about the management of its most costly programs, including the space shuttle program and the International Space Station. In April 2000 NASA initiated the Integrated Financial Management Program (IFMP)--its third effort to improve the agencywide management of its resources. Implementation is expected by fiscal year 2006 with an estimated life-cycle cost of nearly $1 billion. This report (1) assesses NASA's methodology for preparing the current life-cycle cost estimate for implementing IFMP, (2) determines whether NASA's current schedule is reasonable, and (3) evaluates NASA's processes for ensuring adequate cost contingencies."

A letter report issued by the General Accounting Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) spends 90 percent--$13 billion--of its budget on contractors. Yet since 1990, GAO has designated NASA's contract management as a high-risk area--in part because the agency failed to implement a financial management system to provide information needed to make key program decisions. In April 2000, NASA initiated its most recent effort to implement an effective financial management system--the Integrated Financial Management Program (IFMP). Three years into the program, GAO found NASA risks building a system that will cost more and do less than planned. As a result, the Congress requested reviews of NASA's IFMP enterprise architecture and financial reporting and program cost and schedule controls."

A letter report issued by the General Accounting Office with an abstract that begins "In April 2000, the National Aeronautics and Space Administration (NASA) began its Integrated Financial Management program (IFMP), its third attempt at modernizing its financial management processes and systems. In April 2003, GAO reported that NASA's acquisition strategy has increased the risk that the agency will implement a system that will cost more and do less than planned. This report is one of a series of reviews of NASA's acquisition and implementation of IFMP, and focuses on the core financial module's ability to provide the information necessary for external financial reporting."

Testimony issued by the General Accounting Office with an abstract that begins "To better monitor children and families served by state child welfare agencies, Congress authorized matching funds for the development of statewide automated child welfare information systems (SACWIS) and required that the Department of Health and Human Services (HHS) compile information on the children served by state agencies. This testimony is based on our July 2003 report and addresses the following: (1) states' experiences in developing child welfare information systems and HHS's role in assisting in their development, (2) factors that affect the reliability of data that states collect and report on children served by their child welfare agencies and HHS's role in ensuring the reliability of those data, and (3) practices that child welfare agencies use to overcome challenges associated with SACWIS development and data reliability. For the July 2003 report, we surveyed all 50 states and the District of Columbia regarding their experiences developing and using information systems and their ability to report data to HHS. We also reviewed a variety of HHS documents and visited five states to obtain firsthand information. Finally, we interviewed HHS officials and child welfare and data experts and reviewed relevant literature."

Correspondence issued by the General Accounting Office with an abstract that begins "We are reporting to Congress on whether Federal Highway Administration (FHWA) data can help transportation stakeholders understand how states' costs to build, reconstruct, and maintain federally financed highways, roads, and bridges (termed "constructing highways" for this report) compare. Durig our review, we became aware of significant issues regarding the quality of the data that FHWA collects and reports, a topic also discussed in this report."

Testimony issued by the General Accounting Office with an abstract that begins "For the past 5 years, the Departments of Veterans Affairs and Defense have been working to exchange health care data and create electronic records for veterans and active duty personnel. Such exchange is seen as a means of reducing the billions of dollars that the departments spend annually on health care services and making such data more readily accessible to those treating our country's approximately 13 million veterans, military personnel, and dependents. This is especially critical when military personnel are engaged in conflicts all over the world, and their health records can reside at multiple locations. GAO has reported on these efforts several times, most recently in September 2002. At the request of the Subcommittee, GAO is updating its observations on the departments' efforts, focusing on (1) the reported status of the ongoing, one-way exchange of data, the Federal Health Information Exchange, and (2) progress toward achieving the longer term two-way exchange under the HealthePeople (Federal) initiative."

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense's (DOD) investment in new weapon systems is expected to exceed $1 trillion from fiscal years 2003 to 2009. To reduce the risk of cost and schedule overruns, DOD revamped its acquisition policy in May 2003. The policy provides detailed guidance on how weapon systems acquisitions should be managed. The Senate report accompanying the National Defense Authorization Act for Fiscal Year 2004 required GAO to determine whether DOD's policy supports knowledge-based, evolutionary acquisitions and whether the policy provides the necessary controls for DOD to ensure successful outcomes, such as meeting cost and schedule goals. The report also required GAO to assess whether the policy is responsive to certain requirements in the Bob Stump National Defense Authorization Act for Fiscal Year 2003 concerning DOD's management of the acquisition process."

Testimony issued by the General Accounting Office with an abstract that begins "The Department of Defense is spending nearly $18 billion annually to develop, acquire, and operate satellites and other spacerelated systems. The majority of satellite programs that GAO has reviewed over the past 2 decades experienced problems that increased costs, delayed schedules, and increased performance risk. In some cases, capabilities have not been delivered to the warfighter after decades of development. DOD has recently implemented a new acquisition policy, which sets the stage for decision making on individual space programs. GAO was asked to testify on its assessment of the new policy."

Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Energy (DOE) contracts with not-for-profit universities and private companies to operate its facilities. As part of the cost of operating these facilities, DOE can reimburse its contractors for the litigation costs associated with cases brought against them. Each year the department spends millions of dollars in such reimbursements. For the most part, litigation expenses involve the costs of outside counsel and resulting judgments and settlements for a variety of types of cases, such as equal employment opportunity, radiation and/or toxic exposure, personal injury, wrongful termination of employment, and whistleblower protections. Rep. Edward J. Markey asked GAO to study the extent to which DOE reimburses its contractors' litigation costs and the process for doing so. GAO obtained information on (1) how much DOE spends to reimburse litigation costs for its contractors, (2) what major criteria DOE uses to reimburse its contractors for litigation costs and how it implements these criteria, (3) what major criteria the Department of Defense and the National Aeronautics and Space Administration use to reimburse their contractors for litigation costs, (4) the extent to which a state university that is a DOE contractor …

Correspondence issued by the General Accounting Office with an abstract that begins "Established in 1949 by the United Nations, UNRWA provides assistance to Palestinian refugees in the Middle East. UNRWA assistance is primarily education, health, and relief and social services. More than 4 million Palestinian refugees are eligible to receive these services in UNRWA's five areas of operation--Jordan, Lebanon, Syria, the West Bank, and Gaza. In section 301(c) of the 1961 Foreign Assistance Act (PL 87-195) as amended, Congress has directed that "No contributions by the United States shall be made to (UNRWA) except on the condition that (UNRWA) take all possible measures to assure that no part of the United States contribution shall be used to furnish assistance to any refugee who is receiving military training as a member of the so-called Palestine Liberation Army or any other guerrilla type organization or who has engaged in any act of terrorism." To fulfill a legislative mandate, we are reporting on State Department actions and UNRWA's implementation of procedures to address section 301(c)."

A letter report issued by the General Accounting Office with an abstract that begins "In 1993, Congress authorized the William D. Ford Federal Direct Loan Program as an alternative to the Federal Family Education Loan Program (FFELP). While the Direct Loan Program was originally mandated to replace FFELP, Congress revised the law allowing both loan programs to continue. Since that time, competition between the programs has been credited with improving borrower benefits and service for schools. The Department of Education's (Education) Office of Federal Student Aid (FSA) and its contractors administer the Direct Loan Program, and one of its goals is to improve customer service. In light of the upcoming reauthorization of the Higher Education Act (HEA), which authorizes the loan programs, this report examines the extent to which schools participate in the Direct Loan Program, factors that influenced schools' decision to begin--and for some schools end--participation, and steps that FSA has taken to increase the userfriendliness of the program."

Other written product issued by the General Accounting Office with an abstract that begins "The August 14, 2003, electricity blackout--the largest in the nation's history--affected millions of people across eight northeastern and midwestern states as well as areas in Canada. The blackout intensified concerns about the overall status and security of the electricity industry at a time when the industry is undergoing major changes and Americans have a heightened awareness of threats to security. Because of these widespread concerns and the broad institutional interest of the Congress, we (1) highlighted information about the known causes and effects of the blackout, (2) summarized themes from prior GAO reports on electricity and security matters that provide a context for understanding the blackout, and (3) identified some of the potential options for resolving problems associated with these electricity and security matters."

A letter report issued by the General Accounting Office with an abstract that begins "Since the 1998 bombings of two U.S. embassies in Africa, the State Department has done much to improve physical security at overseas posts. However, most overseas diplomatic office facilities still do not meet the security standards State developed to protect these sites from terrorist attacks and other dangers. To correct this problem, State in 1999 embarked on an estimated $21 billion embassy construction program. The program's key objective is to provide secure, safe, and functional compounds for employees overseas--in most cases by building replacement facilities. In 2001, State's Bureau of Overseas Buildings Operations (OBO)--which manages the program--began instituting reforms in its structure and operations to meet the challenges of the embassy construction program. This report discusses (1) OBO's mechanisms for more effectively managing the embassy construction program and (2) the status of and challenges facing the program. We received comments from State, which said that the report is a fair and accurate representation overall of the Department's overseas construction process."

Testimony issued by the General Accounting Office with an abstract that begins "The Department of Energy (Energy) and its predecessor agencies and contractors have employed thousands of workers in the nuclear weapons production complex. Some employees were exposed to toxic substances, including radioactive and hazardous materials, during this work and many subsequently developed illnesses. Subtitle D of the Energy Employees Occupational Illness Compensation Program Act of 2000 allows Energy to help its contractor employees file state workers' compensation claims for illnesses determined by a panel of physicians to be caused by exposure to toxic substances in the course of employment at an Energy facility. Energy began accepting applications under this program in July 2001, but did not begin processing them until its final regulations became effective on September 13, 2002. The Congress mandated that GAO study the effectiveness of the benefit program under Subtitle D of this Act. This testimony is based on GAO's ongoing work on this issue and focuses on three key areas: (1) the number, status, and characteristics of claims filed with Energy; (2) the extent to which there will be a "willing payer" of workers' compensation benefits, that is, an insurer who--by order from, or agreement …

Correspondence issued by the General Accounting Office with an abstract that begins "On September 25, 2003, we issued our report on efforts by the Federal Bureau of Investigation (FBI) to develop a corporate blueprint--commonly called an enterprise architecture--to guide and constrain its information technology (IT) systems modernization. (This report is available on GAO's Web site at www.gao.gov/cgi-bin/getrpt?GAO-03-959.) We provided the FBI with a draft of this report on August 22, 2003, requesting that comments be provided by September 18. On September 23, the FBI provided us with written comments. However, the comments were not received in time to be analyzed, incorporated, and responded to in the report and still meet our September 25, 2003, reporting commitment to Congress. As discussed with Congress at that time, we did not extend the reporting date in order to include the FBI's comments and instead are transmitting and responding to them in this follow-up correspondence."