A letter report issued by the Government Accountability Office with an abstract that begins "Radio frequency spectrum enables vital wireless communications services used by the federal government, businesses, and consumers. Spectrum capacity is necessary for wireless broadband (high-speed Internet access) and broadband deployment will boost the nation's capabilities in many important areas. As the demand for spectrum continues to increase, there is concern about adequate access to meet future needs. This requested report examines (1) how the National Telecommunications and Information Administration (NTIA) is managing spectrum needs of federal agencies, (2) how federal agencies are using and managing assigned spectrum, and (3) what steps NTIA has taken to meet recent initiatives aimed at making spectrum available for broadband. GAO reviewed NTIA's spectrum management documents; surveyed the 19 federal agencies comprising the Interdepartment Radio Advisory Committee; and interviewed NTIA officials and industry and academic experts."

A letter report issued by the Government Accountability Office with an abstract that begins "Abusive tax avoidance transactions (ATAT) range from frivolous tax schemes to highly technical and abusive tax shelters marketed to taxpayers by promoters selling tax advice. ATATs threaten the U.S. tax system's integrity if honest taxpayers believe that others do not pay their fair share of taxes. GAO was asked to (1) describe what is known about trends in ATAT usage; (2) describe results of IRS's ATAT enforcement efforts; and (3) evaluate IRS's implementation of the ATAT provisions in the American Jobs Creation Act of 2004. Using criteria from the act, GAO analyzed statistics and other documents on trends and results and interviewed IRS and other tax experts."

A letter report issued by the Government Accountability Office with an abstract that begins "The Medicare Improvements for Patients and Providers Act of 2008 (MIPPA) directed the Department of Health and Human Services (HHS) to develop a program to give physicians confidential feedback on the resources used to provide care to Medicare beneficiaries. In response, HHS's Centers for Medicare & Medicaid Services (CMS) has established and implemented the Physician Feedback Program by distributing feedback reports to an increasing number of physicians that provided data on resources used and the quality of care. MIPPA mandated that GAO conduct a study of this program. To address this mandate, GAO identified (1) methodological challenges CMS faces in developing feedback reports and approaches CMS has tested to address them and (2) challenges CMS faces in distributing feedback reports and CMS's plans to address them. GAO interviewed CMS officials and representatives from the program contractor and reviewed relevant documentation."

A letter report issued by the Government Accountability Office with an abstract that begins "For more than 50 years, the United States--which accounts for about half of global food aid supplies--has played an important role in alleviating malnutrition and hunger, especially during emergencies. In fiscal year 2010, the United States spent about $1.5 billion on emergency food aid that reached about 46.5 million beneficiaries. To preserve the nutritional value of food aid, quality controls are in place throughout the supply chain. GAO was asked to assess U.S. efforts to (1) meet the nutritional needs of intended recipients and (2) maintain the quality of commodities throughout the food aid supply chain. GAO analyzed program data, interviewed agency officials and their implementing partners, and conducted fieldwork in the United States and four countries in Africa.."

A letter report issued by the Government Accountability Office with an abstract that begins "Women represent an increasingly larger share of the total workforce in the United States--constituting nearly half of the total workforce. In addition, an increasing proportion of women in the workforce are more educated. However, research by GAO and others has shown that women's average pay has been and remains lower than that of men. Questions have been raised about the extent to which less-advantaged women--that is, those who are low wage or less educated--experience lower wages than less-advantaged men. GAO was asked to examine the differences in representation, key characteristics, and pay among women and men (1) with less education and (2) with low wages. GAO defined less-educated workers as those having a high school degree or less and low-wage workers as those earning an hourly wage rate in the bottom quintile--or 20 percent--of wages across the workforce. GAO analyzed data from the Department of Labor's Current Population Survey (CPS); reviewed other work on similar topics; and interviewed agency officials, representatives of women's groups, and other researchers."

A letter report issued by the Government Accountability Office with an abstract that begins "Since the Troubled Asset Relief Program (TARP) was implemented, GAO has issued more than 40 reports containing more than 60 recommendations to the Department of the Treasury (Treasury). This report assesses the status of Treasury's implementation of GAO's recommendations and current condition of TARP. Specifically, this 60-day report provides information on (1) the condition and status of active TARP programs; (2) Treasury's progress in implementing an effective management structure, including staffing for the Office of Financial Stability (OFS), overseeing contractors, and establishing a comprehensive system of internal control; and (3) trends in the status of key relevant economic indicators. GAO reviewed relevant documentation from various TARP programs and met with OFS officials and financial regulators. GAO also used information from existing reports and ongoing work."

A letter report issued by the Government Accountability Office with an abstract that begins "The electric industry is increasingly incorporating information technology (IT) systems into its operations as part of nationwide efforts--commonly referred to as smart grid--to improve reliability and efficiency. There is concern that if these efforts are not implemented securely, the electric grid could become more vulnerable to attacks and loss of services. To address this concern, the Energy Independence and Security Act of 2007 (EISA) provided the National Institute of Standards and Technology (NIST) and Federal Energy Regulatory Commission (FERC) with responsibilities related to coordinating the development and adoption of smart grid guidelines and standards. GAO was asked to (1) assess the extent to which NIST has developed smart grid cybersecurity guidelines; (2) evaluate FERC's approach for adopting and monitoring smart grid cybersecurity and other standards; and (3) identify challenges associated with smart grid cybersecurity. To do so, GAO analyzed agency documentation, interviewed responsible officials, and hosted an expert panel."

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Deposit Insurance Corporation (FDIC) has a demanding responsibility enforcing banking laws, regulating financial institutions, and protecting depositors. Because of the importance of FDIC's work, effective information security controls are essential to ensure that the corporation's systems and information are adequately protected from inadvertent misuse, fraudulent use, or improper disclosure. As part of its audits of the 2010 financial statements of the Deposit Insurance Fund and the Federal Savings & Loan Insurance Corporation Resolution Fund administrated by FDIC, GAO assessed the effectiveness of the corporation's controls in protecting the confidentiality, integrity, and availability of its financial systems and information. To perform the audit, GAO examined security policies, procedures, reports, and other documents; tested controls over key financial applications; and interviewed key FDIC personnel."

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 (the Foundation) for the fiscal years ended September 30, 2010, and 2009. These financial statements are the responsibility of the Foundation. This report also presents the results of our consideration of the Foundation's internal control over financial reporting and the results of our tests of the Foundation's compliance during fiscal year 2010 with selected provisions of laws and regulations."

A letter report issued by the Government Accountability Office with an abstract that begins "Many Securities and Exchange Commission (SEC) employees leave the SEC each year, and some of these former employees go to work for firms regulated by SEC or the law or consulting firms that represent them. This practice raises questions about the potential impact on SEC's ability to effectively carry out its mission, including the potential for undue influence by former SEC employees on SEC matters or cases. The Dodd-Frank Wall Street Reform and Consumer Protection Act required GAO to examine the movement of former SEC employees to regulated firms and the associated concerns. Among other things, this report examines (1) the extent to which employees leave SEC to work for or represent regulated entities and the potential issues associated with such movements and (2) internal controls SEC has in place to manage potential conflicts of interest and how these controls compare across other agencies. To address these objectives, GAO analyzed data on former SEC employees, reviewed SEC's and other agencies' internal controls, and interviewed current and former SEC officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Helium-3 gas is a key component of equipment used at ports and border crossings to detect radiation and prevent the smuggling of nuclear material into the United States, among other uses. The National Nuclear Security Administration (NNSA), a separate agency within the Department of Energy (DOE), extracts helium-3 and controls the inventory. Since 2003, NNSA has made helium-3 available for sale to DOE's Isotope Development and Production for Research and Applications Program (Isotope Program). After September 11, 2001, demand increased for radiation detection equipment, and in 2008, the federal government learned that it faced a severe domestic shortage of the gas. GAO was asked to review DOE's management of helium-3 to (1) determine the extent to which the federal government's response to the helium-3 shortage was affected by DOE's management of helium-3; (2) determine the federal government's priorities for allocating the limited supply of helium-3; and (3) describe the steps that the federal government is taking to increase the helium-3 supply and develop alternatives to helium-3. GAO reviewed DOE and NNSA documents and interviewed cognizant agency officials."