Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the audit report covering the financial statements of the Girl Scouts of the United States of America for fiscal years ended September 30, 1997 and 1998, focusing on whether the audit report complied with the financial reporting requirements of the law."

Correspondence issued by the Government Accountability Office with an abstract that begins "We have performed the procedures contained in the enclosure to this report, which we agreed to perform and with which the Department of Transportation (DOT) concurred, solely to assist DOT's office in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2007, is supported by the underlying records. As agreed with DOT's office, we evaluated fiscal year 2007 activity affecting distributions to the AATF. In performing the agreed-upon procedures, we conducted our work in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance for performing and reporting the results of agreed-upon procedures. The adequacy of the procedures to meet your objectives is your responsibility, and we make no representation in that respect. The procedures we agreed to perform were related to (1) transactions that represent the underlying basis of amounts distributed to the AATF, (2) the Internal Revenue Service's (IRS) quarterly AATF receipt certifications, (3) the Department of the Treasury's Financial Management Service adjustments …

Other written product issued by the General Accounting Office with an abstract that begins "This report has been superseded by GAO-05-35G, GAO's Agency Protocols. This document contains GAO's Agency Protocols that GAO is launching in a pilot phase starting in December 2002. These protocols are intended to govern GAO's work with executive branch agencies and to provide clearly defined and transparent policies and practices on how GAO will interact with agencies in the performance of its work."

A chapter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the experience of six nations--Australia, Canada, New Zealand, Norway, Sweden, and the United Kingdom--with budget surpluses, focusing on: (1) how they achieved budget surpluses and what their fiscal policies were during periods of surplus; (2) how they addressed long-term budgetary pressures; (3) how they adapted their budget process during a period of surplus; and (4) the lessons these nations learned from their experiences with budget surpluses that might be applicable to the United States."

Other written product issued by the Government Accountability Office with an abstract that begins "The sooner our nation acts to address Social Security's long-term financial challenges, the easier it will be to successfully meet them. Once explained, the choices we face are not difficult to understand, but they are difficult to make. They affect both how much Americans pay for Social Security and how much they receive from the program. They require changes that not only will affect us but have implications for future generations. They also are difficult because they involve deeply felt values, such as community, individualism, fairness, and human dignity. This guide tries to boil down the complexities of Social Security and the implications of reform to the basic choices we face as a nation."

Testimony issued by the Government Accountability Office with an abstract that begins "With the Omnibus Budget Reconciliation Act of 1987 (OBRA '87), Congress responded to growing concerns about the quality of care that nursing home residents received by requiring reforms in the federal certification and oversight of nursing homes. These reforms included revising care requirements that homes must meet to participate in the Medicare or Medicaid programs, modifying the survey process for certifying a home's compliance with federal standards, and introducing additional sanctions and decertification procedures for noncompliant homes. GAO's testimony addresses its work in evaluating the quality of nursing home care and the enforcement and oversight functions intended to ensure high-quality care, the progress made in each of these areas since the passage of OBRA '87, and the challenges that remain. GAO's testimony is based on its prior work; analysis of data from the Centers for Medicare & Medicaid Services' (CMS) On-Line Survey, Certification, and Reporting system (OSCAR), which compiles the results of state nursing home surveys; and evaluation of federal comparative surveys for selected states (2005-2007). Federal comparative surveys are conducted at nursing homes recently surveyed by each state to assess the adequacy of the state's surveys."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has taken some actions to manage its department-level risks associated with preparing auditable financial statements through its Financial Improvement and Audit Readiness (FIAR) Plan. However, its actions were not fully in accordance with widely recognized guiding principles for effective risk management, which include (1) identifying risks that could prevent it from achieving its goals, (2) assessing the magnitude of those risks, (3) developing risk mitigation plans, (4) implementing mitigating actions to address the risks, and (5) monitoring the effectiveness of those mitigating actions. DOD did not have documented policies and procedures for following these guiding principles to effectively manage risks to the implementation of the FIAR Plan."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Small Business Administration's (SBA) Women's Business Center Program, focusing on: (1) a description of the women's business centers, including their funding status, their experiences in raising matching funds, the types of services offered in a women's business center's first and last year of grant funding, and the differences between parent and satellite centers; (2) the extent to which SBA's award criteria predict long-term success or failure of women's business centers; and (3) the Office of Women's Business Ownership's compliance with legislative reporting requirements and the inherent difficulties with obtaining the required data from the women's business centers."

A letter report issued by the Government Accountability Office with an abstract that begins "The Office for Domestic Preparedness (ODP)--originally established in 1998 within the Department of Justice to help state and local first responders acquire specialized training and equipment needed to respond to terrorist incidents--was transferred to the Department of Homeland Security upon its creation in March 2003. After September 11, 2001, the scope and size of ODP's grant programs expanded. For example, from fiscal year 2001 through fiscal year 2003, ODP grants awarded to states and some urban areas grew from about $91 million to about $2.7 billion. This growth raised questions about the ability of ODP and states to ensure that the domestic preparedness grant programs--including statewide and urban area grants--are managed effectively and efficiently. GAO addressed (1) how statewide and urban area grants were administered in fiscal years 2002 and 2003 so that ODP could ensure that grant funds were spent in accordance with grant guidance and state preparedness planning and (2) what time frames Congress and ODP established for awarding and distributing grants, and how time frames affected the grant cycle."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Department of Defense's (DOD) authority to award severable service contracts in fiscal years 1998 and 1999 under section 801 of the National Defense Authorization Act for Fiscal Year 1998, focusing on: (1) the extent to which DOD used the authority in the last month of the fiscal year; and (2) whether contracts reportedly valued at about $1 million or more and whose work was performed entirely in the following fiscal year were abuses of section 801."

A letter report issued by the Government Accountability Office with an abstract that begins "The Food and Drug Administration (FDA) relies heavily on information technology (IT) to carry out its responsibility for ensuring the safety and effectiveness of certain consumer products. Recognizing limitations in its IT capabilities that had been previously identified in studies by FDA and others, the agency has begun various initiatives to modernize its IT systems. GAO was asked to (1) evaluate the agency's overall plans for modernizing its IT systems, including the extent to which the plans address identified limitations or inadequacies in the agency's capabilities, and (2) assess to what extent the agency has put in place key IT management policies and processes to guide the implementation of its modernization projects. GAO analyzed FDA's plans to determine whether they followed best practices and addressed capability limitations, reviewed key management policies and processes, and interviewed agency officials."

Guidance issued by the Government Accountability Office with an abstract that begins "This publication is superceded by GAO-12-331G, Government Auditing Standards: December 2011 Revision. This is the Government Auditing Standards 2007 version. This document outlines standards that contain requirements for auditor reporting on internal control. This revision supersedes the 2003 revision."

Correspondence issued by the Government Accountability Office with an abstract that begins "We have performed the procedures contained in the enclosure to this report, which we agreed to perform and with which the Department of Trasnportation (DOT) concurred, solely to assist your office in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2007, is supported by the underlying records. As agreed with your office, we evaluated fiscal year 2007 activity affecting distributions to the HTF. In performing the agreed-upon procedures, we conducted our work in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance for performing and reporting the results of agreed-upon procedures. The adequacy of the procedures to meet your objectives is your responsibility, and we make no representation in that respect. The procedures we agreed to perform were related to (1) transactions that represent the underlying basis of amounts distributed to the HTF, (2) the Internal Revenue Service's (IRS) quarterly HTF receipt certifications, (3) the Department of the Treasury's Financial Management Service adjustments to the …

A letter report issued by the Government Accountability Office with an abstract that begins "The screening of airport passengers and their checked baggage is a critical component in securing our nation's commercial aviation system. Since May 2003, GAO has issued six products related to screener training and performance. This report updates the information presented in the prior products and incorporates results from GAO's survey of 155 Federal Security Directors--the ranking Transportation Security Administration (TSA) authority responsible for the leadership and coordination of TSA security activities at the nation's commercial airports. Specifically, this report addresses (1) actions TSA has taken to enhance training for passenger and checked baggage screeners and screening supervisors, (2) how TSA ensures that screeners complete required training, and (3) actions TSA has taken to measure and enhance screener performance in detecting threat objects."

A letter report issued by the Government Accountability Office with an abstract that begins "To help the Department of State (State) meet its requirements for critical goods and services in Iraq and Afghanistan, the Department of Defense (DOD) supported State on 22 acquisitions. On State's behalf, DOD awarded and manages 20 acquisitions, known as assisted interagency acquisitions, under the authority of the Economy Act with an estimated value of almost $1 billion for basic support goods and services and security services. DOD also supported two of State's acquisitions for medical services and unmanned aerial vehicles. Across the 22 acquisitions, DOD has been involved in one or more aspects of the acquisition cycle, including planning, award, management, and oversight. GAO identified at least 128 DOD personnel with contracting and subject matter expertise who provided support for these acquisitions."

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Emergency Management Agency (FEMA), a component of the Department of Homeland Security (DHS), maps flood hazard areas across the country and makes flood insurance available to more than 20,100 communities through the National Flood Insurance Program. From 2003 through 2008, FEMA spent $1.2 billion in a comprehensive effort to update the nation's flood insurance maps. In 2009, FEMA began an annual review of 20 percent of the nation's flood maps, for which Congress allocated $440 million in 2009 and 2010. As requested, GAO reviewed the actions FEMA has taken to enhance the accuracy of updated flood maps, and FEMA's outreach efforts in conducting flood mapping activities. GAO analyzed FEMA's mapping standards and information systems, tested quality assurance processes, and interviewed FEMA officials and contractors."

Testimony issued by the Government Accountability Office with an abstract that begins "The Trilogy project--initiated in 2001--is the Federal Bureau of Investigation's (FBI) largest information technology (IT) upgrade to date. While ultimately successful in providing updated IT infrastructure and systems, Trilogy was not a success with regard to upgrading FBI's investigative applications. Further, the project was plagued with missed milestones and escalating costs, which eventually totaled nearly $537 million. This testimony focuses on (1) the internal controls over payments to contractors, (2) payments of questionable contractor costs, and (3) FBI's accountability for assets purchased with Trilogy project funds."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO followed up on its previous report on the Navy's in-transit inventory management system, focusing on: (1) determining what happened to the 34 shipments the Navy could not account for; (2) confirming that the Navy actually had receipt information for the 45 shipments that it could not account for in the previous report; and (3) Navy initiatives that address some of the specific control issues associated with in-transit inventory."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Baca Ranch owner's appraisal, the Forest Service's appraisal review report, and the Forest Service's market study."

A letter report issued by the General Accounting Office with an abstract that begins "Internet gambling is a fast-growing industry with estimated 2003 revenues of more than $4 billion. However, concerns have been raised about its social and economic impacts. In light of recent recommendations by a Congressionally appointed commission, which advocated restricting Internet gambling within the United States, GAO was asked to examine the U.S. payments system, particularly credit cards, as it relates to interactive on-line gaming. We examined (1) the legal framework for Internet gambling domestically and abroad; (2) the credit card industry's policies regarding the use of credit cards to pay for Internet gambling and actions taken to restrict such usage; and (3) the views of law enforcement, banking regulators, and the credit card and gaming industries on the vulnerability of Internet gambling to money laundering. We issued an interim report on these issues in September 2002. GAO makes no recommendations in this report."

A letter report issued by the Government Accountability Office with an abstract that begins "As the first to respond to natural disasters, domestic terrorism, and other emergencies, public safety agencies rely on timely communications across multiple disciplines and jurisdictions. It is vital to the safety and effectiveness of first responders that their electronic communications systems enable them to communicate with whomever they need to, when they need to, and when they are authorized to do so. GAO was asked to determine, among other things, (1) the extent to which Department of Homeland Security (DHS) funding and technical assistance has helped to improve interoperable communications in selected states and (2) the progress that has been made in the development and implementation of interoperable communications standards. To address these objectives, GAO reviewed grant information, documentation of selected states' and localities' interoperability projects, and standards documents."

Correspondence issued by the Government Accountability Office with an abstract that begins "In its ongoing global realignment of U.S. forces and installations, the Department of Defense (DOD) plans to reduce the number of troops permanently stationed overseas, consolidate overseas bases, and establish a network of smaller forward locations with limited personnel. Realigning the U.S. overseas posture involves closing obsolete and redundant bases, constructing new facilities costing billions of dollars, and ensuring that other needed infrastructure is in place to support realigned forces and missions. These significant changes to force structure both in the United States and overseas are being implemented to enhance operational efficiencies and ensure access during future contingency operations. DOD requests for overseas military construction projects extend around the world including Europe, the Pacific, Southwest Asia, and Central America. For fiscal year 2010, DOD requested approximately $1.5 billion, or 7 percent, of the regular military construction request for overseas military construction. The Congress has supported the DOD's efforts to reassess and realign its overseas posture to better respond to emerging security challenges, but the Senate Appropriations Committee has expressed concerns about the department's ability to effectively manage and accomplish such an ambitious program as well as the fidelity …

A letter report issued by the Government Accountability Office with an abstract that begins "About 1 in 12 (approximately 94,000) servicemembers discharged from military service and Reservists and National Guard members demobilized in fiscal years 2009 through 2011 had a psychiatric or pain medication, and almost half of these servicemembers subsequently received care from the Department of Veterans Affairs (VA) within 9 months. The percentage of servicemembers discharged or demobilized with psychiatric or pain medications increased slightly across the 3 fiscal years, from about 7 percent in fiscal year 2009 to about 9 percent in fiscal year 2011. The most common psychiatric medications for servicemembers discharged or demobilized from fiscal years 2009 through 2011 included antidepressants, while the most common pain medications included nonsteroidal anti-inflammatories, such as prescription-strength ibuprofen, and an opioid--oxycodone acetaminophen. Although not all discharged or demobilized servicemembers receive care from VA, GAO found that almost half of servicemembers with psychiatric or pain medications in fiscal years 2009 through 2011 subsequently received care from VA within 9 months."

A letter report issued by the Government Accountability Office with an abstract that begins "The President has emphasized the importance of safety, efficiency, and accountability in U.S. government staffing overseas by designating the achievement of a rightsized overseas presence as a part of the President's Management Agenda. One of the elements of rightsizing involves relocating certain administrative support functions from overseas posts to the United States or regional centers overseas, which can provide cheaper, safer, or more effective support. This report (1) reviews State's efforts in providing administrative support from remote locations, (2) identifies the challenges it faces in doing so, and (3) outlines the potential advantages and concerns associated with providing support remotely."