A letter report issued by the Government Accountability Office with an abstract that begins "Because of the significance of Internal Revenue Service (IRS) collections to federal receipts and, in turn, to the consolidated financial statements of the U.S. government, which GAO is required to audit, and Congress's interest in financial management at IRS, GAO audits IRS's financial statements annually to determine whether (1) the financial statements IRS prepares are reliable, (2) IRS management maintained effective internal controls, and (3) IRS complies with selected provisions of significant laws and regulations and its financial systems comply with the Federal Financial Management Improvement Act of 1996 (FFMIA)."

A letter report issued by the Government Accountability Office with an abstract that begins "About 49 million people, or 17 percent of the country's total population, live in rural communities, and 18 states have at least a third of their population in rural areas. Rural areas often have less favorable employment conditions than urban areas and have fewer public transportation options to help people get to and from work. Given these conditions and the Temporary Assistance for Needy Families (TANF) program's emphasis on moving recipients into jobs and on the path toward self-sufficiency, some have questioned how welfare reform is working in rural areas. To inform discussions of these concerns, GAO is reporting on (1) the size and distribution of the rural TANF caseload and how the caseload's size has changed over time, (2) the challenges and strengths that rural TANF programs have in implementing welfare reform, (3) the strategies being used to address these challenges, and (4) what the Department of Health and Human Services (HHS) is doing to help rural areas address these challenges. To obtain this information, we used multiple methodologies, including analysis of county-level caseload data, as well as site visits, a review of studies on …

A chapter report issued by the Government Accountability Office with an abstract that begins "There has been growing activity and interest in developing a system of key national indicators that would provide an independent, trusted, reliable, widely available, and usable source of information. Such a system would facilitate fact-based assessments of the position and progress of the United States, on both an absolute and relative basis. This interest emerges from the following perspectives. The nation's complex challenges and decisions require more sophisticated information resources than are now available. Large investments have been made in indicators on a variety of topics ranging from health and education to the economy and the environment that could be aggregated and disseminated in ways to better inform the nation. The United States does not have a national system that assembles key information on economic, environmental, and social and cultural issues. Congressional and other leaders recognized that they could benefit from the experiences of others who have already developed and implemented such key indicator systems. GAO was asked to conduct a study on: (1) The state of the practice in these systems in the United States and around the world, (2) Lessons learned and implications for …

A letter report issued by the Government Accountability Office with an abstract that begins "Thousands of credit unions have placed about $55 billion of their excess funds in corporate credit unions (corporates). In a three-tiered system, corporates provide lending, investment, and processing services for their member credit unions. Problems with investments in the past prompted regulatory changes that required higher capitalization and stricter risk management, but allowed for expanded investment authorities. GAO assessed (1) the changes in financial condition of the corporate network and (2) the oversight of corporates by the National Credit Union Administration (NCUA), the federal regulator of credit unions."

A letter report issued by the Government Accountability Office with an abstract that begins "The E-Government Act (E-Gov Act) of 2002 was enacted with the general purpose of promoting better use of the Internet and other information technologies to improve government services for citizens, internal government operations, and opportunities for citizen participation in government. Among other things, the act specifically requires the establishment of the Office of Electronic Government within the Office of Management and Budget (OMB) to oversee implementation of the act's provisions and mandates a number of specific actions, such as the establishment of interagency committees, completion of several studies, submission of reports with recommendations, issuance of a variety of guidance documents, establishment of new policies, and initiation of pilot projects. Further, the act requires federal agencies to take a number of actions, such as conducting privacy impact assessments, providing public access to agency information, and allowing for electronic access to rulemaking proceedings. OMB has linked several of the act's provisions to ongoing e-government initiatives that it has sponsored. While some deadlines specified in the act have passed, many required actions do not have statutory deadlines or have deadlines that have not yet passed. This report responds to …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) operates a $2.3 billion nursing home program that provides or pays for veterans' care in three settings: VA nursing homes, community nursing homes, and state veterans' nursing homes. The Veterans Millennium Health Care and Benefits Act (Millennium Act) of 1999 and VA policy require that VA provide nursing home care to veterans with a certain eligibility. Congress has expressed a need for additional data to conduct oversight of VA's nursing home program. Specifically, for all VA nursing home settings in fiscal year 2003, GAO was asked to report on (1) VA spending to provide or pay for nursing home care, (2) VA workload provided or paid for, (3) the percentage of nursing home care that is long and short stay, and (4) the percentage of veterans receiving care required by the Millennium Act or VA policy."

A letter report issued by the General Accounting Office with an abstract that begins "In July 2002, the Office of Management and Budget (OMB) issued two memorandums directing agencies expected to be part of the Department of Homeland Security (DHS) to temporarily cease funding for new information technology (IT) infrastructure and business systems investments and submit information to OMB on current or planned investments in these areas. GAO was asked to (1) explain OMB's implementation of these memorandums, (2) identify any resulting changes to applicable IT investments, and (3) ascertain if DHS has initiated its own investment management reviews and, if so, what the results of these reviews have been."

A letter report issued by the Government Accountability Office with an abstract that begins "As part of a multilayered effort to strengthen port security, the Maritime Transportation Security Act (MTSA) of 2002 calls for the Department of Homeland Security (DHS) to issue a worker identification card that uses biological metrics, such as fingerprints, to control access to secure areas of ports or ships. Charged with the responsibility for developing this card, the Transportation Security Administration (TSA), within DHS, initially planned to issue a Transportation Worker Identification Credential in August 2004 to about 6 million maritime workers. GAO assessed what factors limited TSA's ability to meet its August 2004 target date for issuing cards and what challenges remain for TSA to implement the card."

A letter report issued by the Government Accountability Office with an abstract that begins "The Social Security Administration's (SSA) Disability Insurance (DI) program is one of the nation's largest cash assistance programs for disabled workers. In fiscal year 2003, the DI program provided about $70 billion in financial assistance to approximately 7.5 million disabled workers, their spouses, and dependent children. This program has grown in recent years and is poised to grow further as the baby boom generation ages. The Senate Committee on Finance asked GAO to (1) determine the amount of overpayments in the DI program, particularly those attributable to earnings or work activity, and (2) identify any vulnerabilities in SSA's processes and policies for verifying earnings that may contribute to work-related overpayments."

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Bureau of Investigation (FBI) is investing more than a billion dollars over 3 years to modernize its information technology (IT) systems. The modernization is central to the bureau's ongoing efforts to transform the organization. GAO was asked to determine whether the FBI has (1) an integrated plan for modernizing its IT systems and (2) effective policies and procedures governing management of IT human capital, systems acquisition, and investment selection and control."

A letter report issued by the General Accounting Office with an abstract that begins "Low-level radioactive waste (LLRW) management concerns persist despite enactment of the LLRW Policy Act of 1980, as amended, which made states responsible for providing for disposal of most LLRW. It also enumerated guidance and oversight responsibilities for DOE and NRC. When GAO last reported on LLRW disposal, in 1999, the only existing facility accepting the more highly radioactive types of LLRW (known as class B and C waste) from most states was expected to be full within 10 years. In this context, GAO examined (1) changes in LLRW conditions since 1999, (2) recent annual LLRW disposal volumes and potential future volumes, (3) any current or anticipated shortfalls in disposal availability, and (4) potential effects of any such shortfall."

A letter report issued by the Government Accountability Office with an abstract that begins "In 1998, about 100 million Americans were covered in private pension plans with assets totaling about $4 trillion. The retirement security of plan participants can be affected by how certain issues are voted on during company stockholders meetings. Fiduciaries, having responsibility for voting on such issues on behalf of some plan participants (proxy voting), are to act solely in the interest of participants. Recent corporate scandals reveal that fiduciaries can be faced with conflicts of interest that could lead them to breach this duty. Because of the potential adverse effects such a breach may have on retirement plan assets, we were asked to describe (1) conflicts of interest in the proxy voting system, (2) actions taken to manage them, and (3) DOL's enforcement of proxy voting requirements."

A letter report issued by the Government Accountability Office with an abstract that begins "FCC has regulatory authority over many complex telecommunications issues. To obtain expert advice on these issues, FCC often calls upon its federal advisory committees, comprised mostly of members from industry, private consulting, advocacy groups, and government. These committees must follow the Federal Advisory Committee Act (FACA), which sets requirements on the formation and operation of such committees. Because of Congressional interest in how FCC receives advice from outside experts, this report provides information on (1) FCC's current advisory committees, (2) the extent to which the committees follow applicable laws, (3) how FCC makes use of the committees' advice, and (4) the non-FACA advisory groups that FCC has established."

A letter report issued by the Government Accountability Office with an abstract that begins "For the past 7 years, since the first audit of the consolidated financial statements of the U.S. government (CFS), certain material weaknesses in internal control and financial reporting have resulted in conditions that have prevented GAO from expressing an opinion on the CFS. Specifically, GAO has reported that the federal government did not have adequate systems, controls, and procedures to properly prepare the CFS. In October 2003, GAO reported on weaknesses identified during the fiscal year 2002 audit regarding financial reporting procedures and internal control over the process for preparing the CFS. The purpose of this report is to (1) discuss additional weaknesses identified during the fiscal year 2003 audit, (2) recommend improvements to address those weaknesses, and (3) provide the status of corrective actions to address the 129 open recommendations contained in the October 2003 report."

A letter report issued by the Government Accountability Office with an abstract that begins "Subtitle B of the Energy Employees Occupational Illness Compensation Program Act, administered by the Department of Labor (Labor), provides eligible workers who developed illnesses from their work, or their survivors, with a onetime total payment of $150,000, and coverage for medical expenses related to the illnesses. For some claims, Labor uses radiation exposure estimates (dose reconstructions) performed by the National Institute for Occupational Safety and Health (NIOSH), part of the Department of Health and Human Services' (HHS) Centers for Disease Control and Prevention (CDC), to determine if the illness claimed was "as least as likely as not" related to employment at a covered facility. GAO was asked to determine (1) how well Labor's procedures and practices ensure the timely and consistent processing of claims that are not referred to NIOSH for dose reconstruction but are being processed by Labor and (2) how well Labor's and NIOSH's procedures and practices ensure the timely and consistent processing of claims that are referred for dose reconstruction. GAO did not assess the quality of Labor's claims decisions."

A letter report issued by the Government Accountability Office with an abstract that begins "The September 11, 2001, terrorist attacks and the global war on terrorism have triggered the largest activation of National Guard forces since World War II. As of June 2004, over one-half of the National Guard's 457,000 personnel had been activated for overseas warfighting or domestic homeland security missions in federal and state active duty roles. In addition to increased usage, the Guard has also experienced long deployments and high demand for personnel with specific skills, such as military police. The high pace of operations and the Guard's expanded role since September 11 have raised concerns about whether the Guard is capable of successfully performing its multiple missions within existing and expected resource levels, especially given the challenges it faces in meeting future requirements. GAO was asked to assess the extent to which the Guard is: (1) adapting to meet warfighting requirements in the post-September 11 security environment and (2) supporting immediate and emerging homeland security needs."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal intelligence agencies have reported that in the past, terrorists have considered using general aviation aircraft (all aviation other than commercial and military) for terrorist acts, and that the September 11th terrorists learned to fly at general aviation flight schools. The questions GAO answered regarding the status of general aviation security included (1) What actions has the federal government taken to identify and assess threats to, and vulnerabilities of, general aviation; and communicate that information to stakeholders? (2) What steps has the federal government taken to strengthen general aviation security, and what, if any, challenges does the government face; and (3) What steps have non-federal stakeholders taken to enhance the security of general aviation?"

A letter report issued by the Government Accountability Office with an abstract that begins "The school choice provision of the No Child Left Behind Act (NCLBA) of 2001 applies to schools that receive Title I funds and that have not met state performance goals for 2 consecutive years, including goals set before the enactment of NCLBA. Students in such schools must be offered the choice to transfer to another school in the district. GAO undertook this review to provide the Congress a report on the first 2 years of the implementation of NCLBA school choice. GAO reviewed (1) the number of Title I schools and students that have been affected nationally, (2) the experiences of selected school districts in implementing choice, and (3) the guidance and technical assistance that Education provided. GAO collected school performance data from all states, interviewed Education officials, and visited 8 school districts in California, Illinois, Ohio, Mississippi, Pennsylvania, Tennessee, and Washington."

A letter report issued by the Government Accountability Office with an abstract that begins "The Navy has traditionally maintained overseas presence by deploying ships for 6 months. Rotating crews aboard ships that remain deployed for longer periods is an alternative the Navy could pursue to increase the utilization of ships. Senior Navy officials have also cited crew rotations as a way to reduce part of the Navy's plans for a larger force structure and reportedly free billions of dollars for other priorities. On its own initiative, GAO examined the Navy's efforts to evaluate and implement several rotational crewing options and the impacts of ship maintenance on extended rotational crewing deployments."

A chapter report issued by the General Accounting Office with an abstract that begins "Now that the Government Performance and Results Act (GPRA) has been in effect for 10 years, GAO was asked to address (1) the effect of GPRA in creating a governmentwide focus on results and the government's ability to deliver results to the American public, (2) the challenges agencies face in measuring performance and using performance information in management decisions, and (3) how the federal government can continue to shift toward a more results-oriented focus."

As part of continuing compliance, the U.S. Environmental Protection Agency (EPA) requires the U.S. Department of Energy (DOE) to provide any change in information since the most recent compliance application. This requirement is identified in Title 40 Code of Federal Regulations (CFR), Section 194.4(b)(4), which states: “No later than six months after the administrator issues a certification, and at least annually thereafter, the Department shall report to the Administrator, in writing, any changes in conditions or activities pertaining to the disposal system that were not required to be reported by paragraph (b)(3) of this section and that differ from information contained in the most recent compliance application.” In meeting the requirement, the DOE provides an annual report of all changes applicable under the above requirement each November. This annual report informs the EPA of changes to information in the most recent compliance application, or for this report the 1996 Compliance Certification Application (CCA). Significant planned changes must be reported to the EPA prior to implementation by the DOE. In addition, Title 40 CFR, Section 194.4(b)(3) requires that significant unplanned changes be reported to the EPA within 24 hours or ten days, depending on the severity of the activity or condition. …

China has ambitious goals for economic development, and mustfind ways to power the achievement of those goals that are bothenvironmentally and socially sustainable. Integration into the globaleconomy presents opportunities for technological improvement and accessto energy resources. China also has options for innovative policies andmeasures that could significantly alter the way energy is acquired andused. These opportunities andoptions, along with long-term social,demographic, and economic trends, will shape China s future energysystem, and consequently its contribution to emissions of greenhousegases, particularly carbon dioxide (CO2). In this study, entitled China sSustainable Energy Future: Scenarios of Energy and Carbon Emissions, theEnergy Research Institute (ERI), an independent analytic organizationunder China's Na tional Development and Reform Commission (NDRC), soughtto explore in detail how China could achieve the goals of the TenthFive-Year Plan and its longer term aims through a sustainable developmentstrategy. China's ability to forge a sustainable energy path has globalconsequences. China's annual emissions of greenhouse gases comprisenearly half of those from developing countries, and 12 percent of globalemissions. Most of China's greenhouse gas emissions are in the form ofCO2, 87 percent of which came from energy use in 2000. In that year,China's carbon emissions from energy use and cement production were 760million metric tons (Mt-C), …

As a polysaccharide-encrusting component, lignin is critical to cell wall integrity and plant growth but also hinders recovery of cellulose fibers during the wood pulping process. To improve pulping efficiency, it is highly desirable to genetically modify lignin content and/or structure in pulpwood species to maximize pulp yields with minimal energy consumption and environmental impact. This project aimed to genetically augment the syringyl-to-guaiacyl lignin ratio in low-lignin transgenic aspen in order to produce trees with reduced lignin content, more reactive lignin structures and increased cellulose content. Transgenic aspen trees with reduced lignin content have already been achieved, prior to the start of this project, by antisense downregulation of a 4-coumarate:coenzyme A ligase gene (Hu et al., 1999 Nature Biotechnol 17: 808- 812). The primary objective of this study was to genetically augment syringyl lignin biosynthesis in these low-lignin trees in order to enhance lignin reactivity during chemical pulping. To accomplish this, both aspen and sweetgum genes encoding coniferaldehyde 5-hydroxylase (Osakabe et al., 1999 PNAS 96: 8955-8960) were targeted for over-expression in wildtype or low-lignin aspen under control of either a constitutive or a xylem-specific promoter. A second objective for this project was to develop reliable and cost-effective methods, such as …

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