A letter report issued by the General Accounting Office with an abstract that begins "In accordance with 36 U.S.C. 2103, we are responsible for conducting audits of the agencywide financial statements of the American Battle Monuments Commission. We audited the financial statements of the Commission for the fiscal years ended September 30, 2003, and 2002. The audits were done to determine whether, in all material respects, (1) the Commission's financial statements were reliable, (2) Commission management maintained effective internal control over financial reporting and compliance with laws and regulations, and (3) Commission management complied with applicable laws and regulations. The American Battle Monuments Commission was created in 1923 to commemorate the sacrifices and achievements of U.S. Armed Forces where they have served overseas since April 6, 1917, and locations within the United States as directed by Congress. The Commission designs, administers, operates, and maintains 24 American military cemeteries on foreign soil and 25 federal memorials, monuments, and markers, 22 of which are on foreign soil. The Commission is also responsible for designing and constructing the national World War II Memorial on the Capitol Mall in Washington, D.C., and for maintaining 4 nonfederal memorials with funds provided by those memorials' sponsors."

A letter report issued by the Government Accountability Office with an abstract that begins "In accordance with 36 U.S.C. 2103, GAO is responsible for conducting audits of the agencywide financial statements of the American Battle Monuments Commission (the Commission). GAO audited the financial statements of the Commission for the fiscal years ended September 30, 2006, and 2005. The audits were done to determine whether, in all material respects, (1) the Commission's financial statements were presented fairly, and (2) Commission management maintained effective internal control over financial reporting and compliance with laws and regulations. Also, GAO tested Commission management's compliance with selected laws and regulations. The Commission was created in 1923 to commemorate the sacrifices and achievements of U.S. Armed Forces where they have served overseas since April 6, 1917, and locations within the United States as directed by Congress. The Commission designs, administers, operates, and maintains 24 American military cemeteries on foreign soil and 25 federal memorials, monuments, and markers, 22 of which are on foreign soil. The Commission was also responsible for designing and constructing the national World War II Memorial on the Capitol Mall in Washington, D.C., and for maintaining six nonfederal memorials with funds provided by those …

A letter report issued by the Government Accountability Office with an abstract that begins "In response to Hurricane Katrina, the Departments of Homeland Security (DHS) and Defense (DOD), the General Services Administration (GSA), and the U.S. Army Corps of Engineers (Corps) were responsible for 94 percent of the federal funds awarded for relief efforts via contracting as of May 2006. This report, which GAO conducted under the Comptroller General's Authority, describes (1) the amounts that small businesses received from prime contracts with these agencies, (2) the extent of subcontracting, (3) and the extent to which Disadvantaged Business Enterprises (DBEs) received Department of Transportation funds for Katrina-related projects. In conducting this study, GAO analyzed agency contract data, reviewed federal acquisition regulations, and interviewed agency procurement officials."

A letter report issued by the Government Accountability Office with an abstract that begins "In accordance with 36 U.S.C. 2103, GAO is responsible for conducting audits of the agencywide financial statements of the American Battle Monuments Commission (the Commission). GAO audited the financial statements of the Commission for the fiscal years ended September 30, 2005, and 2004. The audits were done to determine whether, in all material respects, (1) the Commission's financial statements were reliable, and (2) Commission management maintained effective internal control over financial reporting and compliance with laws and regulations. Also, GAO tested Commission management's compliance with selected laws and regulations. The Commission was created in 1923 to commemorate the sacrifices and achievements of U.S. Armed Forces where they have served overseas since April 6, 1917, and at locations within the United States as directed by Congress. The Commission designs, administers, operates, and maintains 24 American military cemeteries on foreign soil and 25 federal memorials, monuments, and markers, 22 of which are on foreign soil. The Commission was also responsible for designing and constructing the national World War II Memorial on the Capitol Mall in Washington, D.C., and for maintaining six nonfederal memorials with funds provided by those …

A letter report issued by the Government Accountability Office with an abstract that begins "Medicare fee schedule payments for durable medical equipment (DME) that the Food and Drug Administration (FDA) regulates as class III devices, those that pose the greatest potential risk, increased by 215 percent from 2001 through 2004. From 2004 through 2006, and for 2008, the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (MMA) provided for a payment update for class III DME equal to the increase in the consumer price index for all urban consumers (CPI-U). For 2007, MMA requires the Secretary of Health and Human Services to determine the payment update. MMA also requires that other DME receive a 0 percent update from 2004 through 2008. MMA directed GAO to report on an appropriate payment update for 2007 and 2008 for class III DME. In this report, GAO (1) examined whether class III devices have unique premarketing costs and (2) determined how the fee schedule rate-setting methodology accounts for the premarketing costs of such devices."

A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the American Battle Monuments Commission for fiscal years 2000 and 1999. GAO found that (1) the consolidating financial statements for fiscal year 2000 and comparative consolidated totals for fiscal year 1999 are presented fairly in conformity with U.S. generally accepted accounting principles; (2) although internal controls should be improved, the Commission had effective internal control over financial reporting and compliance with laws and regulations as of September 30, 2000; and (3) there are no reportable instances of noncompliance with selected provisions of laws and regulations GAO tested. However, GAO noticed three deficiencies in internal controls over information technology systems."

A letter report issued by the General Accounting Office with an abstract that begins "The U.S. General Accounting Office (GAO) is an independent, nonpartisan agency in the legislative branch. GAO provides Congress with the best information available to help members make informed oversight, policy, and funding decisions. GAO meets Congress' information needs by (1) evaluating how government programs and policies are working, (2) auditing agency operations to determine whether federal funds are being spent efficiently and effectively, (3) investigating allegations of illegal and improper activities, and (4) issuing legal decisions and opinions. Most GAO work is done at the request of committees or members, but some reports are self-initiated or done in response to congressional mandates included in public laws or committee reports. GAO's annual index is a two-volume set. The first volume--Abstracts of Reports and Testimony: Fiscal Year 2000--contains summaries of 878 publicly released reports and testimony listed alphabetically by division or staff office. Classified reports, correspondence, and legal publications are not included. The second volume--Indexes for Reports and Testimony: Fiscal Year 2000--contains several indexes to help you locate reports and testimony by issue category, subject matter, title, or GAO witness. The annual index is also available in electronic …

A letter report issued by the General Accounting Office with an abstract that begins "The Metropolitan Washington Airports Act of 1986 transferred operating responsibility for Dulles and Reagan National Airports from the federal government to the Metropolitan Washington Airports Authority (MWAA), an independent, nonfederal, public entity. MWAA, which has a 50-year lease to run the two airports, has entered into a wide range of contracts for supplies, construction, and other services. Although MWAA issued guidance in 1993 for the awarding of contracts and concession franchises, GAO found that the guidance does not adequately reflect competitive contracting principles and is out of date in many respects. Moreover, MWAA does not use its guidance to award contracts for non-concession goods and services. MWAA did not obtain full and open competition for 15 of the 35 contracts GAO reviewed, raising concerns about whether MWAA obtained the best value for the goods and services provided. The failure to obtain full and open competition also raises concerns about whether MWAA has (1) deprived prospective contractors of the chance to compete for contracts and (2) fairly evaluated all of the contractors that have competed for procurements. Finally, by not following recognized competitive principles, MWAA could be …

A letter report issued by the Government Accountability Office with an abstract that begins "To conduct operations in littorals--shallow coastal waters--the Navy plans to build a new class of surface warship: the Littoral Combat Ship (LCS). LCS is being designed to accomplish its missions through systems operating at a distance from the ship, such as helicopters and unmanned vehicles, and that will be contained in interchangeable mission packages. The Navy is using an accelerated approach to buy the LCS, building the ships in "flights." Flight 0, consisting of four ships, will provide limited capability and test the LCS concept. The schedule allows 12 months between the delivery of the first Flight 0 ship and the start of detailed design and construction for Flight 1 ships. Estimated procurement cost of the Flight 0 ships is $1.5 billion. The Congress directed GAO to review the LCS program. This report assesses the analytical basis of LCS requirements; the Navy's progress in defining the concept of operations; the technical maturity of the mission packages; and the basis of recurring costs for LCS."

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) has been relying increasingly on computer software to introduce or enhance performance capabilities of major weapon systems. To ensure successful outcomes, software acquisition requires disciplined processes and practices. Without such discipline, weapon programs encounter difficulty in meeting cost and schedule targets. For example, in fiscal year 2003, DOD might have spent as much as $8 billion to rework software because of quality-related issues. GAO was asked to identify the practices used by leading companies to acquire software and to analyze the causes of poor outcomes of selected DOD programs. GAO also was asked to evaluate DOD's efforts to develop programs for improving software acquisition processes and to assess how those efforts compare with leading companies' practices."

A letter report issued by the Government Accountability Office with an abstract that begins "In accordance with 36 U.S.C. 2103, GAO is responsible for conducting audits of the agencywide financial statements of the American Battle Monuments Commission (the Commission). GAO audited the financial statements of the Commission for the fiscal years ended September 30, 2004, and 2003. The audits were done to determine whether, in all material respects, (1) the Commission's financial statements were reliable, and (2) Commission management maintained effective internal control over financial reporting and compliance with laws and regulations. Also, we tested Commission management's compliance with selected laws and regulations. The American Battle Monuments Commission was created in 1923 to commemorate the sacrifices and achievements of U.S. Armed Forces where they have served overseas since April 6, 1917, and locations within the United States as directed by Congress. The Commission designs, administers, operates, and maintains 24 American military cemeteries on foreign soil and 25 federal memorials, monuments, and markers, 22 of which are on foreign soil. The Commission was also responsible for designing and constructing the national World War II Memorial on the Capitol Mall in Washington, D.C., and for maintaining 4 nonfederal memorials with funds provided …

A letter report issued by the Government Accountability Office with an abstract that begins "With the 2002 enactment of the No Child Left Behind Act (NCLBA), GAO was mandated to review the Troops-to-Teachers program, which provides financial assistance and counseling to help military personnel obtain their teacher licenses, especially in priority subject areas, such as math and science, and find employment in high-need districts and schools, as well as public charter schools. The U.S. Department of Education oversees the program, which received nearly $15 million in fiscal year 2004. This report identifies (1) the number and characteristics of program participants and factors affecting participation; (2) the recruitment and retention of participants in high-need districts and priority subject areas; and (3) the steps Education has taken to facilitate program management."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO audited the Bureau of the Public Debt's (BPD) Schedules of Federal Debt for the fiscal years that ended September 30, 1999 and 1998."

A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the American Battle Monuments Commission (ABMC) for fiscal years 2000 and 2001. GAO found that (1) the consolidated financial statements for fiscal year 2001 and comparative consolidated totals for fiscal year 2000 are presented fairly in conformity with U.S. generally accepted accounting principles; (2) although internal controls should be improved, AMBC had effective internal control over financial reporting and compliance with laws and regulations as of September 30, 2001; and (3) there was no reportable noncompliance with laws and regulations."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Coast Guard's phased-in conversion of some support officer positions, focusing on: (1) how the Coast Guard's current workforce mix compares with the workforce mix of other military services and how the workforce mix has changed since 1991; (2) how many military commissioned officer positions in administrative and support functions offer opportunities for conversion to civilian positions; and (3) what the advantages and disadvantages are of converting those military positions to civilian positions."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO issued a report on factors that limit access to vaccines for children in developing countries, focusing on: (1) shifting donor priorities; (2) inadequate infrastructure and insufficient information for decision-making; and (3) the relatively high cost of newer vaccines."

A letter report issued by the General Accounting Office with an abstract that begins "GAO audited the Bureau of Public Debt's (BPD) Schedule of Federal Debt for the fiscal years 2000 and 1999. GAO found that (1) the Schedules of Federal Debt were presented fairly, in all material respects, in conformity with generally accepted accounting principles, (2) BPD had effective internal control over financial reporting and compliance with laws and regulations related to the Schedule of Federal Debt for the fiscal year ended September 30, 2000, and (3) there were no reportable noncompliance in fiscal year 2000 with a selected provision of a law GAO tested."

A letter report issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service's (IRS) fiscal year 2000 financial statements, including the accompanying notes, present fairly, in all material respects, in conformity with U.S. generally accepted accounting principles, IRS' assets, liabilities, net position, net costs, changes in net position, budgetary resources, reconciliation of net costs to budgetary obligations, and custodial activity, for fiscal year 2000. However, misstatements may nevertheless occur in other financial information reported by the IRS as a result of internal control weaknesses. Because of material weaknesses in internal controls, IRS did not maintain effective internal controls over financial reporting or compliance with laws and regulations, and thus did not provide reasonable assurance that losses, misstatements, and noncompliance with laws material in relation to the financial statements would be prevented or detected in an ongoing manner and on a timely basis. GAO's tests of compliance with selected provisions of laws and regulations disclosed two instances of noncompliance with laws and regulations that are reportable under U.S. generally accepted government auditing standards or Office of Management and Budget guidance."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on three federal human immunodeficiency virus/acquired immunodeficiency syndrome (HIV/AIDS) programs--the Ryan White Comprehensive AIDS Resources Emergency Act of 1990 (CARE Act), the Centers for Disease Control and Prevention's (CDC) HIV/AIDS prevention grants, and the Department of Housing and Urban Development's Housing Opportunities for Persons Living With AIDS (HOPWA)--that fund prevention activities, health care, and other assistance, focusing on: (1) the characteristics of the persons who are served under the CARE Act; (2) how CARE Act, CDC prevention, and HOPWA funds are distributed to treatment, support services, housing, prevention, and program administration; (3) whether the current approach to funding under the CARE Act leads to advantages or disadvantages in particular areas; (4) whether CARE Act services are reaching rural areas; and (5) how the salaries of administrators of organizations providing HIV/AIDS services compare with the salaries of administrators of other similar nonprofit organizations."

A letter report issued by the General Accounting Office with an abstract that begins "In the early 1990s, concerns arose that federal agencies were retaining employees in an ongoing series of temporary appointments without benefits or tenure. For fiscal years 1991 through 2000, 10 agencies accounted for 90 percent of all temporary limited employees hired governmentwide. During this period, the number of temporary limited employees hired governmentwide declined by 47 percent--from 282,135 in fiscal year 1991 to 150,395 in fiscal year 2000. Most temporary limited employees were full-time hires in white-collar jobs who received some benefits, including annual pay adjustments and premium pay. A survey done at the 10 agencies indicated that seasonal work was the primary reason for using such employees, followed by peak workloads. The office automation clerical and assistance series was the most often reported occupational series for fiscal year 2000. Recent studies suggest that federal agencies and private sector firms use temporary employees for similar reasons--often staffing flexibility. Because temporary limited employees were serving for years under temporary appointments without the benefits afforded other long-term employees, the Office of Personnel Management (OPM) revised its regulations in 1994 to ensure that temporary employees were "used to meet …

A letter report issued by the General Accounting Office with an abstract that begins "Identity theft involves "stealing" another person's personal identifying information, such as their Social Security number (SSN), date of birth, or mother's maiden name, and using that information to fraudulently establish credit, run up debt, or take over existing financial accounts. Precise, statistical measurement of identity theft trends is difficult for several reasons. Federal law enforcement agencies lack information systems to track identity theft cases. Also, identity theft is almost always a component of one or more white-collar or financial crimes, such as bank fraud, credit card or access device fraud, or the use of counterfeit financial instruments. Data sources, such as consumer complaints and hotline allegations, can be used as proxies for gauging the prevalence of identity theft. Law enforcement investigations and prosecutions of bank and credit card fraud also provide data. GAO found no comprehensive estimates of the cost of identity theft to the financial services industry. Some data on identity theft-related losses indicated increasing costs. Other data, such as staffing of the fraud departments of banks and consumer reporting agencies, presented a mixed or incomplete picture. Identity theft can cause victims severe emotional and …

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Defense's annual reports on depot maintenance, focusing on how military departments or defense agencies: (1) used funds appropriated annually for depot-level repair and maintenance done by contractor personnel; and (2) reported on estimated funds to be used for performing depot maintenance by public and private sector personnel for fiscal years 1999-2005."

Membrane proteins make up a diverse and important subset of proteins for which structural information is limited. In this study, chemical cross-linking and mass spectrometry were used to explore the structure of the G-protein-coupled photoreceptor bovine rhodopsin in the dark-state conformation. All experiments were performed in rod outer segment membranes using amino acid 'handles' in the native protein sequence and thus minimizing perturbations to the native protein structure. Cysteine and lysine residues were covalently cross-linked using commercially available reagents with a range of linker arm lengths. Following chemical digestion of cross-linked protein, cross-linked peptides were identified by accurate mass measurement using liquid chromatography-fourier transform mass spectrometry and an automated data analysis pipeline. Assignments were confirmed and, if necessary, resolved, by tandem MS. The relative reactivity of lysine residues participating in cross-links was evaluated by labeling with NHS-esters. A distinct pattern of cross-link formation within the C-terminal domain, and between loop I and the C-terminal domain, emerged. Theoretical distances based on cross-linking were compared to inter-atomic distances determined from the energy-minimized X-ray crystal structure and Monte Carlo conformational search procedures. In general, the observed cross-links can be explained by re-positioning participating side-chains without significantly altering backbone structure. One exception, between C3 …

Stainless steels are used for the construction of numerous spent nuclear fuel or radioactive material containers that may be subjected to high strains and moderate strain rates during accidental drop events. Mechanical characteristics of these base materials and their welds under dynamic loads in the strain rate range of concern (1 to 300 per second) are not well documented. However, research is being performed at the Idaho National Laboratory to quantify these characteristics. The work presented herein discusses tensile impact testing of dual-marked 304/304L and 316/316L stainless steel material specimens. Both base material and welded material specimens were tested at -20 oF, room temperature, 300 oF, and 600 oF conditions. Utilizing a drop weight impact test machine and 1/4-inch and 1/2-inch thick dog bone-shaped test specimens, a strain rate range of approximately 4 to 40 per second (depending on initial temperature conditions) was achieved. Factors were determined that reflect the amount of increased strain energy the material can absorb due to strain rate effects. Using the factors, elevated true stress-strain curves for these materials at various strain rates and temperatures were generated. By incorporating the strain rate elevated true stress-strain material curves into an inelastic finite element computer program as …