Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of the Treasury Inspector General for Tax Administration (TIGTA) audits and investigates the Internal Revenue Service's (IRS) operations to (1) promote economy and efficiency and detect and prevent fraud and abuse and (2) recommend actions for improvement. TIGTA was established by the Internal Revenue Service Restructuring and Reform Act of 1998 (IRS Reform Act), which amended the Inspector General Act of 1978 (IG Act), to include an independent inspector general (IG) to provide oversight of IRS's activities, programs, and offices. This report responds to a Congressional request that we review the activities of TIGTA. We are providing information regarding (1) TIGTA's budget and staffing levels; (2) TIGTA's audit and investigative coverage of IRS, including oversight of IRS's offices and identified weaknesses in IRS's operations, and audit coverage of specific requirements of the IRS Reform Act; (3) TIGTA's audit and investigative accomplishments; (4) the quality assurance program, including the results of peer reviews; and (5) the audit follow-up process to track IRS's implementation of TIGTA's audit recommendations."

Correspondence issued by the Government Accountability Office with an abstract that begins "Telecommuting, or telework--meaning work that is performed at an employee's home or at a work location other than a traditional office--has gained widespread attention over the past decade in both the public and private sectors, offering a variety of potential benefits to employers, employees, and society. On July 29, 2005, we briefed Congress on the results of our review of telework methodologies at the Departments of Commerce (DOC), Justice (DOJ), State, the Small Business Administration (SBA), and the Securities and Exchange Commission (SEC). This report transmits the information provided during that briefing. Specifically, Congress had asked us to provide information on and analysis of the methodology that each of the five agencies used to define employees eligible to telecommute, the methods each agency used to make telecommuting opportunities available to eligible employees and what those opportunities are, and how each agency defines and measures telecommuting participation rates."

A letter report issued by the Government Accountability Office with an abstract that begins "In recent years, the Army Corps of Engineers (Corps) has had more work to accomplish than funds available. The Congress has supported the Corps' need to reprogram funds to complete projects. Reprogramming allows the Corps to move funds from projects that can not use available funds to those that can. However, concerns have been expressed about whether the Corps reprogrammed funds in accordance with applicable guidance. GAO determined for fiscal years 2003 and 2004 (1) the amount of funds reprogrammed; (2) if the Corps followed reprogramming guidance; (3) why the Corps reprogrammed funds; and (4) how effective the Corps' reprogramming strategy was in managing funds."

Testimony issued by the Government Accountability Office with an abstract that begins "The greatest natural threat posed to the New Orleans area is from hurricane-induced storm surges, waves, and rainfalls. A hurricane surge that can inundate coastal lowlands is the most destructive characteristic of hurricanes and accounts for most of the lives lost from hurricanes. Hurricane surge heights along the Gulf and Atlantic coasts can exceed 20 feet. The effects of Hurricane Katrina flooded a large part of New Orleans and breached the levees that are part of the U.S. Army Corps of Engineers (Corps) Lake Pontchartrain, and Vicinity, Louisiana Hurricane Protection Project. This project, first authorized in 1965, was designed to protect the lowlands in the Lake Pontchartrain tidal basin from flooding by hurricane-induced sea surges and rainfall. GAO was asked to provide information on (1) the purpose and history of the Lake Pontchartrain, and Vicinity, Louisiana Hurricane Protection Project and (2) funding of the project. GAO is not making any recommendations in this testimony."

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

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Aviation Administration (FAA) uses the Air Transportation Oversight System (ATOS), which was developed around the principles of system safety, to oversee seven "legacy airlines" and nine other airlines. In this report, we refer to airlines that are not in ATOS as non-legacy airlines. Two other processes are used to oversee 99 non-legacy passenger airlines, which represent a fast-growing segment of the commercial aviation passenger industry and carried about 200 million passengers in 2004. The National Work Program Guidelines (NPG) establishes a set of inspection activities for non-legacy airlines. The Surveillance and Evaluation Program (SEP) uses principles of system safety to identify additional risk-based inspections for those airlines. GAO's objective was to assess the processes used by FAA to ensure the safety of non-legacy passenger airlines. GAO reviewed the strengths of FAA's inspection oversight for non-legacy passenger airlines and the issues that hinder its effectiveness."

A letter report issued by the Government Accountability Office with an abstract that begins "Training flight and cabin crew members to handle potential threats against domestic aircraft is an important element in securing our nation's aviation system. The responsibility for ensuring that crew members are prepared to handle these threats is a shared responsibility between the private sector--air carriers--and the federal government, primarily the Transportation Security Administration (TSA). This report addresses (1) actions TSA has taken to develop guidance and standards for flight and cabin crew member security training and to measure the effectiveness of the training, (2) how TSA ensures domestic air carriers comply with the training guidance and standards, and (3) efforts TSA has taken to develop and assess the effectiveness of its voluntary self-defense training program."

Testimony issued by the Government Accountability Office with an abstract that begins "In adjudicating a visa application, Department of State (State) consular officers are on the front line of defense against those whose entry would likely be harmful to U.S. national interests. In October 2002, we identified shortcomings and made recommendations on the role of national security in the visa process. This testimony discusses our report issued today on actions taken since our 2002 report to strengthen the visa process, as well as areas that deserve additional management actions. It also discusses our July 2005 report on the status of the assignment of Department of Homeland Security (DHS) personnel to U.S. consular posts overseas."

A letter report issued by the Government Accountability Office with an abstract that begins "GAO reported in October 2002 that the visa process needed to be strengthened as an antiterrorism tool and recommended that the Secretary of State, in consultation with appropriate agencies, (1) develop a clear policy on the role of national security in the visa process, (2) create more comprehensive guidance on how consular officers should screen against potential terrorists, (3) fundamentally reassess staffing requirements, and (4) revamp and expand consular training. This report examines State's and other agencies' progress in implementing changes to the visa process since 2002, in the areas of policy and guidance; consular resources, including staffing and training; and information sharing."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) submitted to the Congress on July 29, 2005 a report entitled Defense Commercial Communications Satellite Services Procurement Process. In response to direction from the Committee on Armed Services, United States Senate, we reviewed DOD's report to determine the extent to which it addressed the seven recommendations contained in our December 2003 report on how DOD procures fixed commercial satellite bandwidth services. On September 2, 2005, we briefed the Committee on the results of our review. This letter summarizes and transmits that briefing."

Correspondence issued by the Government Accountability Office with an abstract that begins "As we and others have reported in the past, the National Aeronautics and Space Administration (NASA) has fundamental problems with its financial management operations that undermine its external financial reporting ability and thwart its efforts to effectively manage and oversee its major programs. In April 2000, NASA began addressing many of its financial and management challenges through its effort to implement a new integrated financial management system, known as the Integrated Financial Management Program (IFMP), which NASA expects to complete in fiscal year 2008. However, in April and November 2003--3 years into the IFMP implementation effort and with significant investment already made in the program--we issued a series of four reports that detailed weaknesses in NASA's acquisition and implementation strategy for IFMP. Specifically, we reported that NASA had not followed key best practices for acquiring and implementing IFMP and, therefore, was at risk of making a substantial investment in a financial management system that would fall far short of its stated goal of providing meaningful, reliable, and timely information to support effective day-to-day program management and external financial reporting. As part of the four reports we issued on …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses progress on the Capitol Visitor Center (CVC) project. Our remarks will focus on (1) the Architect of the Capitol's (AOC) progress in managing the project's schedule since the Subcommittee on the Legislative Branch, Senate Committee on Appropriations' July 14 hearing on the project; (2) our estimate of a general time frame for completing the base project's construction and the preliminary results of our assessment of the risks associated with AOC's July 2005 schedule for the base project; and (3) the project's costs and funding, including the potential impact of scheduling issues on cost. However, we will not, as originally planned, provide specific estimated completion dates because AOC's contractors revised the schedule in August to reflect recent delays, but AOC has not yet evaluated the revised schedule. AOC believes that the time added to the schedule by its contractors is unreasonable. Until AOC completes its evaluation and we assess it, any estimates of specific completion dates are, in our view, tentative and preliminary. Similarly, we will wait until the schedule is stabilized to update our November 2004 estimate of the cost to complete the project. Currently, …

A letter report issued by the Government Accountability Office with an abstract that begins "To help address the many challenges being faced by federal agencies, Congress has enacted a series of laws designed to improve agencies' performance. The Clinger-Cohen Act of 1996, for example, requires that each agency head designate a Chief Information Officer (CIO) to lead reforms to achieve real, measurable improvements in the agency's performance through better management of information resources. Recognizing the importance of the CIO position, congressional requesters asked GAO to conduct two reviews. The first, reported in July 2004, discussed the extent to which federal CIOs had responsibility for 12 functional areas that GAO had identified as either required by statute or critical to effective information and technology management, including information technology (IT) capital planning, strategic planning for information resources, and information security and privacy. This report focuses on the responsibilities of CIOs at 20 leading private-sector organizations. The questions GAO addressed were (1) What are the responsibilities of these CIOs, and how do they compare with those of federal CIOs? (2) What are the key challenges of these private-sector CIOs? (3) How do these organizations govern their information and IT assets enterprisewide?"

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, …

Testimony issued by the Government Accountability Office with an abstract that begins "For the past 7 years, the Departments of Veterans Affairs (VA) and Defense (DOD) have been working to exchange patient health information electronically and ultimately to have interoperable electronic medical records. Sharing medical information helps (1) promote the seamless transition of active duty personnel to veteran status and (2) ensure that active duty military personnel and veterans receive high-quality health care and assistance in adjudicating their disability claims. This is especially critical in the face of current military responses to national and foreign crises. In testimony before the Veterans' Affairs Subcommittee on Oversight and Investigations in March and May 2004, GAO discussed the progress being made by the departments in this endeavor. In June 2004, at the Subcommittee's request, GAO reported on its review of the departments' progress toward the goal of an electronic two-way exchange of patient health records. GAO is providing an update on the departments' efforts, focusing on (1) the status of ongoing, near-term initiatives to exchange data between the agencies' existing systems and (2) progress in achieving the longer term goal of exchanging data between the departments' new systems."

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 "In 2002, the Department of Defense (DOD) implemented a new acquisition model to develop a Ballistic Missile Defense System (BMDS) that included all major missile defense acquisitions, some of which were being developed by the military services. The model called for the management and funding responsibility for production, operation, and sustainment of a capability to be transferred to a military service when a BMDS element or major component is technically mature and plans for production are well developed. The Missile Defense Agency (MDA) was given responsibility for developing the BMDS and recommending the transfer of management and funding responsibilities to the services. In 2004, MDA emplaced an initial missile defense capability, but DOD did not transfer management and funding responsibility for that capability. Because a formal transfer did not occur, GAO was asked to (1) identify DOD's criteria for deciding when a missile defense capability should be transferred to a service and (2) determine how DOD is managing the costs of fielding a BMDS capability."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Floyd D. Spence National Defense Authorization Act for Fiscal Year 2001 (NDAA 2001) directed the Department of Defense (DOD) to develop and implement a plan to make a chiropractic benefit available to all active duty personnel in the U.S. armed forces. The practice of chiropractic focuses on the relationship between structure (primarily, the spine) and function (as coordinated by the nervous system) and how that relationship affects the preservation and restoration of health. In August 2001, DOD submitted to Congress an implementation plan that described how it planned to develop a chiropractic benefit within the military health system. The plan addressed patient eligibility, access to care, the location of chiropractic clinics, projected costs, staffing, and the marketing and monitoring of the benefit. The NDAA 2001 directed DOD to develop the implementation plan in consultation with the Oversight Advisory Committee (OAC), which was established by the National Defense Authorization Act for Fiscal Year 1995 (NDAA 1995). The OAC was directed by the NDAA 1995 to oversee a 3-year DOD chiropractic demonstration project at no fewer than 10 military treatment facilities (MTF). The NDAA 1995 directed that the OAC …

A letter report issued by the Government Accountability Office with an abstract that begins "The importance of prepositioned stocks to the U.S. military was highlighted during recent operations in Iraq, as much of the equipment and supplies stored at land sites in the region and aboard prepositioning ships were used to support operations. Long-standing problems in the Department of Defense's (DOD) prepositioning program are systematic of the inventory management issues, and more recently supply chain management issues, that GAO has considered as high-risk areas since 1990. GAO was asked to review the risks facing DOD's prepositioning programs, including an assessment of (1) the near-term operational risk given the continuing use of these stocks, (2) the sufficiency of DOD and service-level oversight of these prepositioning programs, and (3) whether DOD has developed a coordinated plan for the future of the department's prepositioning programs that would meet the goals of the recently published defense strategy."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has had problems with tracking and identifying inventory for many years, most recently in Operation Iraqi Freedom. One of several tools DOD is using to address these inventory problems is radio frequency identification (RFID). RFID technology consists of passive or active tags that are attached to equipment and supplies that are shipped from one location to another. Although DOD did not begin official implementation of passive RFID technology until January 1, 2005, DOD has been using active RFID technology since the early 1990s and began developing policy and pilot testing passive RFID in 2003. As of January 1, 2007, all commodities, excluding bulk commodities, are to have passive RFID tags. Full implementation of passive RFID is estimated to cost hundreds of millions of dollars. This report (1) provides information on the status of passive RFID implementation, (2) addresses the extent to which DOD has developed a strategic approach for implementing passive RFID, and (3) highlights challenges DOD recognizes it faces in implementing passive RFID and any plans developed by DOD to mitigate these challenges."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) contracts with private sector companies to perform depot maintenance of weapon systems using performance-based logistics--that is, purchasing a defined level of performance over a defined time period at a fixed cost to the government. After implementing such contracts, program offices are to validate their efficacy using cost and performance data; DOD cannot otherwise ensure cost savings and improved performance are being achieved through the use of performance-based logistics. GAO was asked to review the implementation of performance-based logistics to determine whether DOD could demonstrate cost savings and improved responsiveness from these arrangements. In conducting its review, GAO analyzed the implementation of performance-based logistics arrangements for 15 weapon system programs."

A letter report issued by the Government Accountability Office with an abstract that begins "In April 2004, the Secretary of the Air Force approved a permanent waiver of the requirements of the Berry Amendment for 23 commercial derivative aircraft systems, representing more than 1,200 aircraft in the Air Force's inventory. The Berry Amendment generally requires the Department of Defense (DOD) to purchase certain domestically grown or produced items, including specialty metals used in defense systems such as aircraft. Waivers to the Berry Amendment can be granted under certain circumstances. GAO was asked to evaluate the supporting evidence and analysis that the Air Force relied on to waive the Berry Amendment. GAO did not conduct a legal analysis of the waiver."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) employs space to support critical military capabilities and funding for space is about 5.4 percent of DOD's budget. In 2001, the Space Commission noted that DOD needs a force composed of educated, motivated, and competent personnel, but DOD was not yet on course to develop the space cadre the nation needs. DOD has a defensewide space human capital strategy and implementation plan and an Executive Agent for Space responsible for space planning, programming, and acquisitions. Congress required two GAO reports assessing DOD's strategy and the military services' efforts to develop their space personnel. GAO's first report was issued in August 2004. In its second report, GAO (1) determined DOD's progress in implementing defensewide space cadre actions, (2) assessed if DOD's space cadre management approach is consistent with a results-oriented management approach, and (3) determined the progress the services have made in planning and completing space cadre initiatives."

A letter report issued by the Government Accountability Office with an abstract that begins "The 1988 Exon-Florio amendment to the Defense Production Act authorizes the President to suspend or prohibit foreign acquisitions of U.S. companies that may harm national security, an action the President has taken only once. Implementing Exon-Florio can pose a significant challenge because of the need to weigh security concerns against U.S. open investment policy--which requires equal treatment of foreign and domestic investors. Exon-Florio's investigative authority was delegated to the Committee on Foreign Investment in the United States--an interagency committee established in 1975 to monitor U.S. policy on foreign investments. In September 2002, GAO reported on the implementation of Exon-Florio. This report further examines that implementation."