Correspondence issued by the Government Accountability Office with an abstract that begins "The federal government spends billions of dollars annually for programs that help low-income families and other individuals. A significant portion of these funds cover administrative costs rather than direct benefits and services. To provide information on how these administrative costs compare across programs and the federal government's role in funding these programs' administrative costs, we examined (1) total funding and the amounts and types of administrative expenditures for selected programs and (2) the federal matching rates for these administrative expenditures."

A letter report issued by the Government Accountability Office with an abstract that begins "After more than two decades of war, Afghanistan had no army or functioning police and, before September 11, 2001, was a haven for international terrorists. In April 2002, the United States and several other nations agreed to reform the five pillars of Afghanistan's security sector--creating an Afghan army, reconstituting the police force, establishing a working judiciary, combating illicit narcotics, and demobilizing the Afghan militias. As the leader for the army pillar, the United States has provided about $3.3 billion. For the German-led effort to reconstitute the Afghan police, the United States has provided over $800 million. We examined the progress made, and limitations faced, in developing the army and police forces. We also identified challenges that must be addressed to complete and sustain these forces."

A letter report issued by the Government Accountability Office with an abstract that begins "DOD has raised concerns about certain business practices of the Armed Forces Institute of Pathology (AFIP), including its role in civilian medicine. In response, AFIP implemented changes and drafted a business plan. On May 13, 2005, DOD recommended closing AFIP as part of the Base Realignment and Closure process. The Senate Committee on Armed Services, in a report accompanying the Ronald W. Reagan National Defense Authorization Act for Fiscal Year 2005, directed that GAO study AFIP's business plan. GAO (1) described the business plan's key initiatives and projected financial benefits, (2) evaluated the business plan's potential to improve internal controls and achieve financial benefits, and (3) assessed the likely impact of the business plan on the role of AFIP in military and civilian medicine. GAO reviewed the major assumptions and analyses for developing the plan and interviewed AFIP and DOD officials, and members of the civilian medical community."

A letter report issued by the Government Accountability Office with an abstract that begins "The Army depot maintenance activity group received about $2.6 billion of orders in fiscal year 2004 to repair helicopters, combat vehicles, and air defense systems. To perform this work, the group operates under the working capital fund concept, where customers are to be charged the anticipated costs of providing goods and services to them. GAO was asked to determine (1) if prices charged by the group have increased and, if so, why; (2) how the group allocates gains or losses incurred at the individual depot level; and (3) if the group exceeded its allowable carryover ceilings and the reasons for exceeding the ceilings. GAO was also asked to determine if the Army encountered problems implementing a new system, the Logistics Modernization Program (LMP), at the Tobyhanna Army Depot."

A chapter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) relies on a relatively small cadre of officials to develop and deliver weapon systems. In view of the importance of DOD's investment in weapon systems, we have undertaken an extensive body of work that examines DOD's acquisition issues from a perspective that draws lessons learned from the best commercial product development efforts to see if they apply to weapon system acquisitions. In response to a request from the Chairman and Ranking Minority Member of the Subcommittee on Readiness and Management Support, Senate Committee on Armed Services, this report assesses (1) how successful commercial companies position their program managers, (2) how DOD positions its program managers, and (3) underlying reasons for the differences. In compiling this report, GAO conducted a survey of program managers. See GAO-06-112SP."

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2001 the U.S. airline industry has lost over $30 billion. Delta, Northwest, United, and US Airways have filed for bankruptcy, the latter two terminating and transferring their pension plans to the Pension Benefit Guaranty Corporation (PBGC). The net claim on PBGC from these terminations was $9.7 billion; plan participants lost $5.3 billion in benefits (in constant 2005 dollars). Considerable debate has ensued over airlines' use of bankruptcy protection as a means to continue operations. Many in the industry have maintained that airlines' use of this approach is harmful to the industry. This debate has received even sharper focus with pension defaults. Critics argue that by not having to meet their pension obligations, airlines in bankruptcy have an advantage that may encourage other companies to take the same approach. At the request of the Congress, we have continued to assess the financial condition of the airline industry and focused on the problems of bankruptcy and pension terminations. This report details: (1) the role of bankruptcy in the airline industry, (2) whether bankruptcies are harming the industry, and (3) the effect of airline pension underfunding on employees, …

A letter report issued by the Government Accountability Office with an abstract that begins "Over the last decade significant changes have occurred in the airline industry. Many legacy carriers are facing challenging financial conditions and low cost carriers are attracting passengers away from some small community airports. These changes, and others, have challenged small communities to attract adequate commercial air service. To help small communities improve air service, Congress established the Small Community Air Service Development Program in 2000. This study reports on (1) how the Department of Transportation (DOT) has implemented the program; and (2) what goals and strategies have been used and what results have been obtained by the grants provided under the program."

A letter report issued by the Government Accountability Office with an abstract that begins "Section 3611 of the National Defense Authorization Act for Fiscal Year 2004 mandates that GAO assess the Department of Defense's (DOD) internal controls for the Cooperative Threat Reduction (CTR) program and their effect on the program's execution. In addressing the mandate, we assessed DOD's management and internal controls over implementing CTR projects since 2003 by using the control standards for the federal government as criteria. In response to the mandate, we focused on those management and internal control areas considered most relevant to CTR project implementation: (1) building a management structure, (2) risk assessments, (3) performance measures, (4) program reviews, (5) communications, and (6) project monitoring. The Congress also mandated that GAO describe the status of DOD's implementation of legislative mandates covering the CTR program."

A letter report issued by the Government Accountability Office with an abstract that begins "The General Services Administration (GSA) and the federal judiciary are in the midst of a multibillion-dollar courthouse construction initiative aimed at addressing the housing needs of federal district courts and related agencies. From fiscal year 1993 through fiscal year 2005, Congress appropriated approximately $4.5 billion for 78 courthouse construction projects. GAO (1) compared estimated and actual costs for recently completed courthouse projects and determined what information GSA provided to Congress on changes to proposed courthouse projects, (2) identified factors that contributed to differences between the estimated and actual costs of seven projects selected for detailed review, and (3) identified strategies that were used to help control the costs of the seven selected projects."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal crop insurance protects producers against losses from natural disasters. In 2004, the crop insurance program provided $47 billion in coverage, at a cost of $3.6 billion, including an estimated $160 million in losses from fraud and abuse. The U.S. Department of Agriculture's (USDA) Risk Management Agency (RMA) administers this program with private insurers. The Agricultural Risk Protection Act of 2000 (ARPA) provided new tools to monitor and control abuses, such as having USDA's Farm Service Agency (FSA) conduct field inspections. GAO assessed, among other things, the (1) effectiveness of USDA's processes to address program fraud and abuse and (2) extent to which the program's design makes it vulnerable to abuse."

A letter report issued by the Government Accountability Office with an abstract that begins "Leaking underground storage tanks that contain hazardous products, primarily gasoline, can contaminate soil and groundwater. To address this problem, the Environmental Protection Agency (EPA), under its Underground Storage Tank (UST) Program, required tank owners to install leak detection equipment and take measures to prevent leaks. In 1986, the Congress created a federal trust fund to assist states with cleanups. Cleanup progress has been made, but, as of early 2005, cleanup efforts had not yet begun for over 32,000 tanks, many of which may require state and/or federal resources to address. GAO identified (1) data on the number and cleanup status of leaking tanks, (2) funding sources for tank cleanups, and (3) processes used by five states with large numbers of leaking tanks--California, Maryland, Michigan, North Carolina, and Pennsylvania--to identify, assess, and clean up sites."

Testimony issued by the Government Accountability Office with an abstract that begins "To assist Congress in considering legislation to authorize the Secretary of the Department of Housing and Urban Development (HUD) to carry out a pilot program to insure zero down payment mortgages, this testimony provides information about practices mortgage institutions use in designing and implementing low and no down payment products. It also contains information about how these practices could be instructive for FHA in managing risks associated with a zero down payment product--a product for which the risks are not well understood. This testimony is primarily based on GAO's February 2005 report, Mortgage Financing: Actions Needed to Help FHA Manage Risks from New Mortgage Loan Products, (GAO-05-194)."

Correspondence issued by the Government Accountability Office with an abstract that begins "Under the Safe Drinking Water Act and the Federal Water Pollution Control Act, commonly referred to as the Clean Water Act, the Environmental Protection Agency (EPA) has responsibility for protecting public health and welfare, as well as the integrity of our nation's waters. Federal water requirements under these acts affect facilities providing the most basic services at the local level, including drinking water treatment plants and distribution systems; wastewater treatment plants and collection systems; and storm sewer systems, which collect storm water, or the runoff created by rainfall and other types of wet weather. For example, depending on the circumstances, local communities may have to pay for installing new treatment technologies or taking other measures so that community-based or regional facilities can meet applicable water quality standards. Nationwide, there are roughly 53,000 community drinking water systems, 17,000 municipal wastewater treatment plants, and 7,000 communities served by municipal storm sewer collection systems that may be affected by federal water requirements. While recognizing the public health and environmental benefits of federal water requirements, communities are increasingly voicing concerns about the financial burden imposed by these requirements--in particular, the projected costs …

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Conference on Citizenship for Fiscal Years 2003 and 2002. 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."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Federation of Music Clubs for Fiscal Year 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 on a modified cash basis of accounting."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Conference of State Societies, Washington, District of Columbia, for Fiscal Years 2003 and 2002. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly on a cash basis of accounting."

A letter report issued by the Government Accountability Office with an abstract that begins "Pursuant to a legislative requirement, GAO audited the expenditures of one office of independent counsel and one office of special counsel for the 6 months ended March 31, 2005."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Chief Financial Officers Act of 1990 (CFO Act), as expanded by the Government Management Reform Act of 1994, requires 24 major executive branch departments and agencies to prepare annual financial statements and have them audited. The Accountability of Tax Dollars Act of 2002 (ATD Act) extended this requirement to most executive agencies not explicitly subject to the CFO Act, unless they received a waiver or exemption from the Director of the Office of Management and Budget (the Director). Further, chapter 91 of title 31 of the United States Code, commonly referred to as the Government Corporation Control Act, and certain federal agencies' enabling legislation also require annual financial statement audits. Given the importance of timely, reliable, and useful financial information in assessing the overall financial management of the government, Congress asked us to identify executive branch entities that are not subject to the requirements of preparing annual financial statements and having them audited. In addition, Congress was interested in knowing certain budget information related to executive branch entities covered by the ATD Act that had received an exemption or waiver from the Director for fiscal years 2003 …

A letter report issued by the Government Accountability Office with an abstract that begins "The Food and Drug Administration (FDA) reviews applications from manufacturers that wish to market medical devices in the United States. To facilitate prompt approval of new devices and clearance of devices that are substantially equivalent to those legally on the market, the Congress passed the Medical Device User Fee and Modernization Act of 2002 (MDUFMA). The act authorizes FDA to collect user fees from manufacturers and, in return, requires FDA to meet performance goals tied to the agency's review process. These goals are linked to certain actions FDA may take during the application review process. The goals specify lengths of time for taking these actions and the percentage of actions the agency is to take within specified time frames. MDUFMA requires GAO to report on whether FDA is meeting performance goals established by the Secretary of Health and Human Services for fiscal year 2005 and whether FDA is likely to meet the goals established for fiscal year 2006. GAO analyzed data provided by FDA that are based on actions taken on applications FDA received from October 1, 2002, through March 31, 2005. GAO used FDA's performance …

A letter report issued by the Government Accountability Office with an abstract that begins "To date, the Department of Defense (DOD) has identified nearly 6,000 sites at its facilities that require groundwater remediation and has invested $20 billion over the past 10 years to clean up these sites. In the past, DOD primarily used "pump-and-treat" technologies to contain or eliminate hazardous contaminants in groundwater. However, the long cleanup times and high costs of using pump-and-treat technologies often make them expensive and ineffective for groundwater remediation. As directed by Public Law 108-375 and as agreed, GAO (1) described current DOD groundwater remediation technologies and (2) examined whether any new technologies are being used or developed outside the department that may have potential for DOD's use and the extent to which DOD is researching and developing new approaches to groundwater remediation. GAO provided the Department of Defense with a draft copy of the report for its review and comment. DOD generally agreed with the contents stating that the report is an accurate summary of DOD's use and field tests of remedial technologies. DOD also provided technical clarifications that have been incorporated, as appropriate."

Correspondence issued by the Government Accountability Office with an abstract that begins "Our July 2003 report on the status of the Environmental Protection Agency's (EPA) Superfund program included, among other things, data on the program's appropriations and expenditures for fiscal years 1993 to 2002. In February 2004, we issued a report updating that information and, in May 2004, we broke down the appropriations data, reporting the amounts for the Superfund program as well as amounts designated for EPA's Brownfields program, the Agency for Toxic Substances and Disease Registry (ATSDR), and the National Institute of Environmental Health Sciences (NIEHS) that had previously been included in the Superfund appropriation. Superfund program operations are funded by appropriations from the Superfund trust fund. Historically, a tax on crude oil and certain chemicals and an environmental tax on corporations were the primary sources of revenues for the fund; however, the authority for these taxes expired in 1995. The trust fund continues to receive revenues in the form of cost recoveries, interest on the fund balance, fines and penalties, and general revenue fund appropriations. EPA's Brownfields activities to clean up and redevelop underutilized industrial properties were funded under the Superfund appropriation until the Brownfields program appropriations …

A letter report issued by the Government Accountability Office with an abstract that begins "As the federal government confronts an array of challenges in the 21st century, it must employ strategic human capital management, including succession planning, to help meet those challenges. Leading organizations go beyond a succession planning approach that focuses on replacing individuals and engage in broad, integrated succession planning and management efforts that focus on strengthening current and future organizational capacity. GAO reviewed how the Census Bureau, Department of Labor (DOL), the Environmental Protection Agency (EPA) and the Veterans Health Administration (VHA) are implementing succession planning and management efforts."

A letter report issued by the Government Accountability Office with an abstract that begins "The Fair and Accurate Credit Transactions (FACT) Act of 2003 which amended the Fair Credit Reporting Act (FCRA), contains provisions intended to help consumers remedy the effects of identity theft. For example, section 609(e) of the amended FCRA gives identity theft victims the right to obtain records of fraudulent business transactions, and section 609(d) requires the Federal Trade Commission (FTC) to develop a model summary of identity theft victims' rights. This report provides information on (1) outreach efforts to inform consumers, businesses, and law enforcement entities about section 609(e); (2) the views of relevant groups on the provision's expected impact; and (3) FTC's process for developing its model summary of rights and views on the summary's potential usefulness."

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Citizenship and Immigration Services (USCIS) bureau within the Department of Homeland Security (DHS) provides toll-free telephone assistance through call centers to immigrants, their attorneys, and others seeking information about U.S. immigration services and benefits. As the volume of calls increased--from about 13 million calls in fiscal year 2002 to about 21 million calls in fiscal year 2004--questions were raised about USCIS's ability to ensure the reliability and accuracy of the information provided at call centers run by an independent contractor. This report analyzes: (1) the performance measures established by USCIS to monitor and evaluate the performance of contractor-operated call centers; (2) how performance measures were used to evaluate the contractor's performance; and (3) any actions USCIS has taken, or plans to take, to strengthen call center operations."