Testimony issued by the Government Accountability Office with an abstract that begins "Since fiscal year 1995, the John F. Kennedy Center for the Performing Arts (Kennedy Center) has received nearly $203 million in federal funds to complete capital projects and intends to request an additional $43 million in appropriations through fiscal year 2008. The Kennedy Center's Comprehensive Building Plan identifies these capital projects as necessary to renovate the Center and to meet or exceed relevant life safety and disabled access regulations. GAO was asked to examine (1) the progress the Center has made in completing key capital projects within estimated costs and the information it has communicated about this progress to key stakeholders; and (2) the status of the Center's plans to address fire life safety and disabled access requirements."

Testimony issued by the Government Accountability Office with an abstract that begins "The F/A-22 Raptor and Joint Strike Fighter (JSF)--two of the Department of Defense's (DOD) major tactical aircraft fighter programs--are intended to replace aging tactical fighter aircraft with highly advanced, stealthy aircraft. The two programs combined have a potential future investment of more than $240 billion. This testimony highlights key concerns in the F/A-22 and JSF programs and discusses the implications on DOD's overall investment strategy for modernizing its tactical fixed-wing aircraft. Last month, GAO issued comprehensive reports on the numerous setbacks these programs have experienced since they were initiated and their effect on the F/A- 22 and JSF business cases."

Other written product issued by the Government Accountability Office with an abstract that begins "The nation's economy and its citizens' quality of life depend on our transportation system. While all government levels have made significant investments in transportation, projections of future passenger and freight travel indicate that considerable investment will be needed to maintain the system. However, this comes amid growing concern about the size of the federal budget deficit and increasing demands on state and local government revenue. As a result, careful decisions will need to be made to ensure that transportation investments maximize the benefits of each dollar invested. The House Appropriations Committee report accompanying the fiscal year 2004 Departments of Transportation and Treasury and Independent Agencies Appropriations Bill, required GAO to review the benefits and costs of various transportation modes. (See GAO-05-172.) As part of this study, GAO convened an expert panel that included some of the leading transportation economists and practitioners from throughout the nation. The panel discussed the benefits and costs of highway and transit investments."

Correspondence issued by the Government Accountability Office with an abstract that begins "This report provides a list of the various options available to reform the Social Security program. It includes a table that lists a wide range of provisions that various proposals have used in some form. In addition, there is a list of such proposals, all of which have been scored by the Social Security Administration's Office of the Chief Actuary (SSA/OCACT). Our list of provisions is intended to be generic and conceptual in nature. The list attempts to reflect, in general terms, all provisions that have appeared in SSA-scored proposals in the past few years. For each generic provision, a variety of approaches and parameters could be applied and have been proposed. For example, provisions to raise the retirement age take a variety of forms, including simply speeding up the currently scheduled increase from age 65 to 67, increasing the full retirement age to 68 or 70, indexing the retirement age to improvements in longevity, and even combinations of these. All of these variations have been consolidated into one general provision for increasing the retirement age. The table also briefly discusses each reform option in general terms according …

Correspondence issued by the Government Accountability Office with an abstract that begins "The Floyd D. Spence National Defense Authorization Act for Fiscal Year 2001 (NDAA 2001) directed the Department of Defense (DOD) to develop and implement a plan to make a chiropractic benefit available to all active duty personnel in the U.S. armed forces. The practice of chiropractic focuses on the relationship between structure (primarily, the spine) and function (as coordinated by the nervous system) and how that relationship affects the preservation and restoration of health. In August 2001, DOD submitted to Congress an implementation plan that described how it planned to develop a chiropractic benefit within the military health system. The plan addressed patient eligibility, access to care, the location of chiropractic clinics, projected costs, staffing, and the marketing and monitoring of the benefit. The NDAA 2001 directed DOD to develop the implementation plan in consultation with the Oversight Advisory Committee (OAC), which was established by the National Defense Authorization Act for Fiscal Year 1995 (NDAA 1995). The OAC was directed by the NDAA 1995 to oversee a 3-year DOD chiropractic demonstration project at no fewer than 10 military treatment facilities (MTF). The NDAA 1995 directed that the OAC …

Correspondence issued by the Government Accountability Office with an abstract that begins "The United States is currently undergoing a transition from analog to digital broadcast television. This transition offers the promise of more television programming options, interactive television, and high-definition television. An additional goal of the digital television (DTV) transition is for the federal government to reclaim radiofrequencies--or spectrum--that broadcasters currently use to transmit analog television signals. Because of the virtual explosion of wireless applications in recent years, there is considerable concern that future spectrum needs--both for commercial as well as government purposes--will not be met. The spectrum that will be cleared at the end of the DTV transition is considered to be highly valuable spectrum because of its particular technical properties. In all, the DTV transition will clear 108 megahertz (MHz) of spectrum, which is a fairly significant amount. In the 1997 Balanced Budget Act, the Congress directed the Federal Communications Commission (FCC) to reallocate 24 MHz of the reclaimed spectrum to public safety uses. Since the terrorist attacks of September 11, 2001, there has been a greater sense of urgency to free spectrum for public safety purposes. The remaining returned spectrum will be auctioned for use in advanced …

Testimony issued by the Government Accountability Office with an abstract that begins "The 1988 Exon-Florio amendment to the Defense Production Act authorizes the President to suspend or prohibit foreign acquisitions of U.S. companies that may harm national security, an action the President has taken only once. Implementing Exon-Florio can pose a significant challenge because of the need to weigh security concerns against U.S. open investment policy--which requires equal treatment of foreign and domestic investors. Exon-Florio's investigative authority was delegated to the Committee on Foreign Investment in the United States (Committee)--an interagency committee established in 1975 to monitor and coordinate U.S. policy on foreign investments. In September 2002, GAO reported on weaknesses in the Committee's implementation of Exon-Florio. This review further examined the Committee's implementation of Exon-Florio."

Testimony issued by the Government Accountability Office with an abstract that begins "Since 1990 the Department of Defense's (DOD) supply chain management processes have been on GAO's list of high-risk areas needing urgent attention and fundamental transformation to ensure that they function in the most economical, efficient, and effective manner possible. Recently in collaboration with the Office of Management and Budget (OMB), DOD developed a plan to address some of the systemic weaknesses as a first step toward removing supply chain management from the list. DOD's plan focuses on three areas for improvement: accuracy of supply requirements forecasts, distribution of material, and asset visibility. GAO was asked to provide its views on (1) the importance of supply chain management in DOD, (2) why GAO listed it as a high-risk area, (3) GAO's assessment of DOD's plan to improve supply chain processes, and (4) GAO's plans to follow up on DOD's efforts. This testimony contains GAO's views on what remains to be done to improve DOD's supply chain management and bring about lasting solutions. Continued efforts to complete and implement DOD's plan as well as continued oversight by Congress are essential."

Testimony issued by the Government Accountability Office with an abstract that begins "In January 2003, GAO designated federal real property a high-risk area and issued an update on this area in January 2005. GAO identified the government's reliance on costly leased space as one of the major reasons for the high-risk designation. Other reasons included excess and deteriorated property, unreliable real property data, and the challenges associated with protecting these assets from terrorism. This testimony discusses GAO's designation of federal real property as a high-risk area and focuses specifically on the government's reliance on costly leased space."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. An issue meriting concern and close scrutiny that emerged during our fiscal year 2004 CFS audit was the growing number of Chief Financial Officers (CFO) Act agencies that restated certain of their financial statements for fiscal year 2003 to correct errors. Errors in financial statements can result from mathematical mistakes, mistakes in the application of accounting principles, or oversight or misuse of facts that existed at the time the financial statements were prepared. Frequent restatements to correct errors can undermine public trust and confidence in both the entity and all responsible parties. Further, when restatements do occur, it is important that financial statements clearly communicate, and readers of the restated financial statements understand, that the financial statements originally issued by management in the previous year and the opinion thereon should no longer be …