A letter report issued by the Government Accountability Office with an abstract that begins "Established in 1934 to enforce the securities laws and protect investors, the Securities and Exchange Commission (SEC) plays an important role in maintaining the integrity of the U.S. securities markets. Pursuant to the Accountability of Tax Dollars Act of 2002, SEC is required to prepare and submit to Congress and the Office of Management and Budget audited financial statements. GAO agreed, under its audit authority, to perform the audit of SEC's financial statements. GAO's audit was done to determine whether, in all material respects, (1) SEC's fiscal year 2007 financial statements were reliable and (2) SEC's management maintained effective internal control over financial reporting and compliance with laws and regulations. GAO also tested SEC's compliance with certain laws and regulations."

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Information Security Management Act of 2002 (FISMA) strengthened security requirements by, among other things, requiring federal agencies to establish programs to provide cost-effective security for information and information systems. In overseeing FISMA implementation, the Office of Management and Budget (OMB) has established supporting processes and reporting requirements. However, 4 years into implementation of the act, agencies have not yet fully implemented key provisions. In this context, GAO determined what challenges or obstacles inhibit the implementation of the information security provisions of FISMA at the Departments of Defense, Homeland Security, Justice, and State. To do this, GAO reviewed and analyzed department policies, procedures, and reports related to department information security programs and interviewed agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2005 Medicare paid over $1.4 billion for anesthesia services. These services are generally provided by anesthesia practitioners, such as anesthesiologists and certified registered nurse anesthetists (CRNAs). A government-sponsored study found that Medicare payments for anesthesia services are lower than private payments. Congress is concerned that this difference may create regional discrepancies in the supply of anesthesia practitioners, and asked GAO to explore this issue. GAO examined (1) the extent to which Medicare payments for anesthesia services were lower than private payments across Medicare payment localities in 2004, (2) whether the supply of anesthesia practitioners across Medicare payment localities in 2004 was related to the differences between Medicare and private payments for anesthesia services or the concentration of Medicare beneficiaries, and (3) compensation levels for anesthesia practitioners in 2005 and trends in graduate training. GAO used claims data from two anesthesia service billing companies that bill private insurance payers and Medicare to calculate payments by payer for seven anesthesia services in 41 Medicare payment localities. GAO also used data from the Centers for Medicare & Medicaid Services (CMS) and other sources to determine practitioner supply and …

A letter report issued by the Government Accountability Office with an abstract that begins "The 64-million-acre Prairie Pothole Region in the north-central United States provides breeding grounds for over 60 percent of key migratory bird species in the United States. During much of the 20th century, the draining of wetlands and the conversion of prairie to cropland has reduced bird habitat. Under the Small Wetlands Acquisition Program, the Department of the Interior's U.S. Fish and Wildlife Service (the Service) aims to sustain remaining migratory bird populations by permanently protecting high-priority habitat. Some habitat is temporarily protected under the Department of Agriculture's Conservation Reserve Program. In this context, GAO examined (1) the status of the Service's acquisition program in the region, (2) the Service's habitat protection goals for the region, and (3) challenges to achieving these goals. To answer these objectives, GAO examined Service land acquisition data and projected rates of habitat loss."

A letter report issued by the Government Accountability Office with an abstract that begins "Using advanced systems and trained specialists located in 122 weather forecast offices throughout the country, the National Weather Service (NWS) provides storm and flood warnings and weather forecasts to protect life and property and to enhance the national economy. To improve the efficiency of its operations, in November 2006, NWS approved an effort to develop a prototype of an alternative way of operating. Under this prototype, weather forecasting offices would share selected responsibilities. GAO (1) determined the status of and plans for the prototype, (2) evaluated whether the prototype's justification was sufficient, (3) determined whether NWS's plans to evaluate the prototype are adequate, (4) evaluated whether NWS is sufficiently involving stakeholders in its prototype plans, and (5) determined how NWS plans to ensure that there will be no degradation of service during and after the prototype. To do so, GAO analyzed agency documentation and interviewed program officials and stakeholders."

A letter report issued by the Government Accountability Office with an abstract that begins "In July 2004, GAO reported that the six Department of Veterans Affairs (VA) medical centers it audited lacked a reliable property control database and had problems with implementation of VA inventory policies and procedures. Fewer than half the items GAO selected for testing could be located. Most of the missing items were information technology (IT ) equipment. Given recent thefts of laptops and data breaches, the requesters were concerned about the adequacy of physical inventory controls over VA IT equipment. GAO was asked to determine (1) the risk of theft, loss, or misappropriation of IT equipment at selected locations; (2) whether selected locations have adequate procedures in place to assure accountability and physical security of IT equipment in the excess property disposal process; and (3) what actions VA management has taken to address identified IT inventory control weaknesses. GAO statistically tested inventory controls at four case study locations."

A letter report issued by the Government Accountability Office with an abstract that begins "In November 2005, the Department of Homeland Security (DHS) established the Secure Border Initiative (SBI) program to secure U.S. borders and reduce illegal immigration. One element of SBI is SBInet, the program responsible for developing a comprehensive border protection system. By legislative mandate, DHS developed a fiscal year 2007 expenditure plan for SBInet to address nine legislative conditions, including a review by GAO. DHS submitted the plan to the Appropriations Committees on December 4, 2006. To address the mandate, GAO assessed the plan against federal guidelines and industry standards and interviewed appropriate DHS officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Following several hurricanes in 2005, the need to rebuild and repair destroyed and damaged homes and buildings in the Gulf Coast region may create opportunities for making energy efficiency improvements and realizing energy cost savings. While numerous federal agencies are involved in the recovery process, the Department of Housing and Urban Development (HUD) and the Department of Energy (DOE) interact with the states on a regular basis regarding matters of energy efficiency. This report, initiated under the authority of the Comptroller General of the United States, examines (1) the extent of opportunities for incorporating energy efficiency improvements in the Gulf Coast reconstruction, (2) potential challenges to realizing the energy cost savings during the reconstruction, and (3) the role of HUD and DOE in promoting energy efficiency in the rebuilding of the Gulf Coast. GAO limited the scope of its work to Louisiana and Mississippi since these states experienced the majority of the hurricane damage. GAO assessed opportunities for incorporating energy efficiency measures by conducting site visits and interviewing federal, state government officials; home builders; and energy efficiency experts. GAO also worked with a DOE national laboratory …

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government's financial condition and fiscal outlook have deteriorated dramatically since 2000. The federal budget has gone from surplus to deficit and the nation's major reported long-term fiscal exposures--a wide range of programs, responsibilities, and activities that either explicitly or implicitly commit the government to future spending--have more than doubled. Current budget processes and measurements do not fully recognize these fiscal exposures until payments are made. Increased information and better incentives to address the long-term consequences of today's policy decisions can help put our nation on a more sound fiscal footing. Given its interest in accurate and timely information on the U.S. fiscal condition, the Senate Committee on the Budget asked us to update our study of other nations' experiences with accrual budgeting and look at other ways countries have increased attention to their long-term fiscal challenges."

A letter report issued by the Government Accountability Office with an abstract that begins "The Advance Earned Income Tax Credit (AEITC) allows individuals to receive a portion of the Earned Income Tax Credit (EITC) in their paychecks, instead of receiving all of it when filing their year-end tax return. Limited research has been conducted on the AEITC since GAO last examined it in the early 1990s. GAO was asked to determine (1) how many individuals received the AEITC compared with the EITC in tax years 2002 through 2004, what actions, if any, have been taken to increase use, and the potential for increases in use in the future; (2) the extent of noncompliance, if any, associated with the AEITC; and (3) how well the Internal Revenue Service's (IRS) procedures address the areas of noncompliance. To address these questions, GAO analyzed Forms W-2 and tax return data and interviewed IRS and Social Security Administration (SSA) officials."

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. strategic communication efforts are supported by media and audience research efforts conducted by the State Department (State), U.S. Agency for International Development (USAID), Broadcasting Board of Governors (BBG), Department of Defense (DOD), and Open Source Center (OSC). GAO examined (1) how research is used to support U.S. strategic communication objectives; and (2) how agencies identify end-user needs, assess end-user satisfaction, and share available research. GAO examined program documents and met with key officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Commerce's National Oceanic and Atmospheric Administration (NOAA), with the aid of the National Aeronautics and Space Administration (NASA), plans to procure the next generation of geostationary operational environmental satellites, called the Geostationary Operational Environmental Satellites-R series (GOES-R). This series is considered critical to the United States' ability to maintain the continuity of data required for weather forecasting through the year 2028. GAO was asked to (1) assess the status and plans for GOES-R, and (2) evaluate whether NOAA is adequately mitigating key technical and programmatic risks. To do so, GAO analyzed contractor and program data and interviewed officials from NOAA and NASA."

A letter report issued by the Government Accountability Office with an abstract that begins "Weather-related events have cost the nation billions of dollars in damages over the past decade. Many of these losses are borne by private insurers and by two federal insurance programs--the National Flood Insurance Program (NFIP), which insures properties against flooding, and the Federal Crop Insurance Corporation (FCIC), which insures crops against drought or other weather disasters. GAO was asked to (1) describe how climate change may affect future weather-related losses, (2) determine past insured weather-related losses, and (3) determine what major private insurers and federal insurers are doing to prepare for potential increases in such losses. In response, among other things, GAO reviewed key scientific assessments; analyzed insured loss data; and contacted private insurers, NFIP, and FCIC."

A letter report issued by the Government Accountability Office with an abstract that begins "Trade Adjustment Assistance (TAA) is the nation's primary program providing job training and other assistance to manufacturing workers who lose their jobs due to international trade. For workers to receive TAA benefits, the Department of Labor (Labor) must certify that workers in a particular layoff have lost their jobs due to trade. Congress is considering allowing entire industries to be certified to facilitate access to assistance. GAO was asked to examine (1) trends in the current certification process, (2) the extent to which the proposed industry certification approach based on three petitions certified in 180 days would increase eligibility and identify potential challenges with this approach, and (3) the extent to which an approach based on trade remedies would increase eligibility and identify potential challenges. To address these questions, GAO analyzed data on TAA petitions, mass layoffs, trade, production, and trade remedies. GAO also interviewed Labor and ITC officials. GAO is not making recommendations at this time. Labor reviewed the report and did not provide comments. The ITC provided technical comments that have been incorporated as appropriate."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) fiscal year 2006 appropriations act provided $40.15 million for the Immigration and Customs Enforcement's (ICE) program to modernize its information technology (IT) infrastructure. As mandated by the appropriations act, the department is to develop and submit for approval an expenditure plan for the program, referred to as "Atlas," that satisfies certain legislative conditions, including a review by GAO. In performing its review of the Atlas plan, GAO (1) determined whether the plan satisfies certain legislative conditions and (2) provided other observations about the plan and management of the program. To do this, GAO analyzed the fiscal year 2006 Atlas expenditure plan and supporting documents against the legislative conditions, federal requirements, and related best practices. GAO also interviewed relevant DHS officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Airbus S.A.S. (Airbus), a European aircraft manufacturer, is introducing a new aircraft designated as the A380, which is expected to enter service in late 2007. The A380 will be the largest passenger aircraft in the world, with a wingspan of about 262 feet, a tail fin reaching 80 feet high, and a maximum takeoff weight of 1.2 million pounds. The A380 has a double deck and could seat up to 853 passengers. GAO was asked to examine the impact of the A380 on U.S. airports. In May 2006, GAO issued a report that estimated the costs of infrastructure changes at U.S. airports to accommodate the A380. This report discusses (1) the safety issues associated with introducing the A380 at U.S. airports, (2) the potential impact of A380 operations on the capacity of U.S. airports, and (3) how selected foreign airports are preparing to accommodate the A380. To address these issues, GAO reviewed studies on operational and safety issues related to the A380 and conducted site visits to the 18 U.S. airports and 11 Asian, Canadian, and European airports preparing to receive the A380. GAO provided the …

A letter report issued by the Government Accountability Office with an abstract that begins "The D.C. School Choice Incentive Act created the first private kindergarten-through-grade-12 school-choice program supported by federal funds. The program was named the D.C. Opportunity Scholarship Program (OSP). GAO was asked to assess the (1) accountability mechanisms governing the use of funds, (2) results of the grantee's efforts to meet the program's recruiting priorities and eligibility requirements and inform parents of their choices, and (3) extent that the evaluation of OSP reflects statutory requirements and the implementation of the program supported the detection of useful and generalizable findings. To assess the program, GAO analyzed financial, program, and evaluation data. GAO did not assess the performance of participating private schools nor did GAO evaluate the impact of the program."

A letter report issued by the Government Accountability Office with an abstract that begins "This report presents our opinion on the financial statements of the Congressional Award Foundation for the fiscal years ended September 30, 2006 and 2005. These financial statements are the responsibility of the Congressional Award Foundation. This report also presents (1) our opinion on the effectiveness of the Foundation's related internal control as of September 30, 2006, and (2) our conclusion on the Foundation's compliance in fiscal year 2006 with selected provisions of laws and regulations we tested. We conducted our audit pursuant to section 107 of the Congressional Award Act, as amended (2 U.S.C. 807), and in accordance with U.S. generally accepted government auditing standards."

A letter report issued by the Government Accountability Office with an abstract that begins "The Army's modular force restructuring is a multiyear $52.5 billion initiative to redesign operational Army units. The Army also plans to spend $70 billion through fiscal year 2013 to expand the force by 74,200 military personnel. Congress mandated that GAO report annually through fiscal year 2012 on the Army's modular force. For this report, GAO assessed to what extent the Army has (1) implemented and established management controls for its modular force and force expansion initiatives, and (2) assessed its modular unit designs. GAO assessed Army plans and funding requests; visited brigades that were reorganizing; and examined key Army planning documents, performance metrics, and testing plans. Both brigade combat teams and support brigades were visited, including units from the active component Army, Army National Guard, and Army Reserve."

A letter report issued by the Government Accountability Office with an abstract that begins "The abuse of anabolic steroids by teenagers--that is, their use without a prescription--is a health concern. Anabolic steroids are synthetic forms of the hormone testosterone that can be taken orally, injected, or rubbed on the skin. Although a 2006 survey funded by the National Institute on Drug Abuse (NIDA) found that less than 3 percent of 12th graders had abused anabolic steroids, it also found that about 40 percent of 12th graders described anabolic steroids as "fairly easy" or "very easy" to get. The abuse of anabolic steroids can cause serious health effects and behavioral changes in teenagers. GAO was asked to examine federally funded efforts to address the abuse of anabolic steroids among teenagers and to review available research on this issue. This report describes (1) federally funded efforts that address teenage abuse of anabolic steroids, (2) available research on teenage abuse of anabolic steroids, and (3) gaps or areas in need of improvement that federal officials and other experts identify in research that addresses teenage anabolic steroid abuse. To do this work, GAO reviewed federal agency materials and published studies identified through a literature …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) asked Congress for $73.2 billion in fiscal year 2007 for research, development, testing, and evaluation (RDT&E). DOD organized this request using program element (PE) codes, which are designed to convey key information about the budget request. DOD also provides documents called budget exhibits detailing the activities for which funds are being requested. The National Defense Authorization Act for Fiscal Year 2006 mandated that GAO examine the program elements and budget exhibits. GAO assessed (1) whether the RDT&E program element code structure and the associated budget exhibits provide accurate, consistent, complete, and clear information, and (2) what factors contribute to any problems found. In conducting this review GAO analyzed all of the fiscal year 2007 program element codes and 47 budget exhibits. GAO also interviewed key DOD officials."