A letter report issued by the Government Accountability Office with an abstract that begins "Bi-state tolling authorities have broad authority to set toll rates and use revenues for a range of purposes, including maintaining, repairing, and improving their infrastructure. In setting tolls, bi-state tolling authorities are primarily influenced by debt obligations and maintain specific operating revenues to repay their debt. A federal statute requiring bridge tolls to be "just and reasonable" has less influence on tolling decisions, in part, because no federal agency has authority to enforce the standard."

A letter report issued by the Government Accountability Office with an abstract that begins "Congress mandated in 2000 that the Centers for Medicare & Medicaid Services (CMS) conduct the Physician Group Practice (PGP) Demonstration to test a hybrid payment methodology for physician groups that combines Medicare fee-for-service payments with new incentive payments. The 10 participants, with 200 or more physicians each, may earn annual bonus incentive payments by achieving cost savings and meeting quality targets set by CMS in the demonstration that began in April 2005. In July 2007, CMS reported that in the first performance year (PY1), 2 participants earned combined bonuses of approximately $7.4 million, and all 10 achieved most of the quality targets. Congress mandated that GAO evaluate the demonstration. GAO examined, for PY1, the programs used, whether the design was reasonable, and the potential challenges in broadening the payment approach used in the demonstration to other physician groups. To do so, GAO reviewed CMS documents, surveyed all 10 groups, and conducted interviews and site visits."

A letter report issued by the Government Accountability Office with an abstract that begins "What GAO Found"

Correspondence issued by the Government Accountability Office with an abstract that begins "In fiscal year (FY) 2012, we found that four federal departments--the Department of Health and Human Services (HHS), Department of Veterans Affairs (VA), Department of Defense, and Department of Education--administered 91 programs that supported postsecondary training or education specifically for direct care health professionals. The departments reported obligating about $14.2 billion for these programs in FY 2012 with the majority (78 percent) of funding going to programs that supported graduate medical education--postgraduate internship and residency training for physicians and certain other health professionals. Specifically, two programs administered by HHS's Centers for Medicare & Medicaid Services--Medicare payments to teaching hospitals for Direct Graduate Medical Education and Medicare payments to teaching hospitals for Indirect Medical Education-- accounted for about 66 percent of total reported health care workforce training funding in FY 2012."

A letter report issued by the Government Accountability Office with an abstract that begins "Pervasive and sustained computer-based attacks pose a potentially devastating impact to systems and operations and the critical infrastructures they support. Addressing these threats depends on effective partnerships between the government and private sector owners and operators of critical infrastructure. Federal policy, including the Department of Homeland Security's (DHS) National Infrastructure Protection Plan, calls for a partnership model that includes public and private councils to coordinate policy and information sharing and analysis centers to gather and disseminate information on threats to physical and cyber-related infrastructure. GAO was asked to determine (1) private sector stakeholders' expectations for cyber-related, public-private partnerships and to what extent these expectations are being met and (2) public sector stakeholders' expectations for cyber-related, public-private partnerships and to what extent these expectations are being met. To do this, GAO conducted surveys and interviews of public and private sector officials and analyzed relevant policies and other documents."

A letter report issued by the Government Accountability Office with an abstract that begins "While FDA has taken several important steps toward modernizing its IT environment, much remains to be done. FDA reported spending about $400 million for IT investments in fiscal year 2011; however, the agency currently lacks a comprehensive IT inventory that identifies and provides key information about the systems it uses and is developing. Office of Management and Budget (OMB) and GAO guidance call for federal agencies to maintain such an inventory in order to monitor and manage their IT investments. This inventory should include information on each system, such as costs, functionality or purpose, and status. However, FDA does not have such a comprehensive list of its systems. Instead, the agency points to budget documents required by OMB, which included information on 44 IT investments for fiscal year 2011. The agency also provided a partial list of 21 mission-critical systems and modernization initiatives. Nonetheless, agency officials acknowledged that these documents do not identify all FDA’s systems or the complete costs, purpose, or status of each system. Until the agency has a complete and comprehensive inventory, it will lack critical information needed to effectively assess its IT …

Correspondence issued by the General Accounting Office with an abstract that begins "GAO examined the underlying records for the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for fiscal year 2001. GAO (1) did a detailed test of transactions that represent the underlying basis of amounts distributed to AATF, (2) reviewed the Internal Revenue Service's (IRS) quarterly AATF certifications, (3) reviewed the Department of the Treasury Financial Management Service adjustments to AATF for fiscal year 2001, (4) reviewed procedures in the Office of Tax Analysis' process for estimating amounts to be distributed to AATF for the fourth quarter of fiscal year 2001, (5) compared net excise tax distributions to AATF during fiscal year 2001 and amounts reported in the financial statements prepared by the Bureau of the Public Debt for AATF and the Federal Aviation Administration's consolidated financial statements, and (6) reviewed key reconciliations of IRS records to Treasury records."

A letter report issued by the Government Accountability Office with an abstract that begins "S corporations are one of the fastest growing business types, accounting for nearly 4 million businesses in 2006. However, long-standing problems with S corporation compliance produce revenue losses in individual income taxes and employment taxes. GAO was asked to (1) describe the reasons businesses choose to become S corporations, (2) analyze types of S corporation noncompliance, what IRS has done to address noncompliance, and options to improve compliance, and (3) further analyze the extent of shareholder compensation noncompliance and identify options for improving compliance. GAO analyzed IRS research and examination data; interviewed IRS officials, examiners and other knowledgeable stakeholders; and reviewed relevant literature."

A letter report issued by the Government Accountability Office with an abstract that begins "Authorization for several conservation programs administered by the U.S. Department of Agriculture (USDA) expires in 2007, raising questions about how these programs may be modified, including how they can better support conservation of threatened and endangered species. Private landowners receive funding under these programs to implement conservation projects directed at several resource concerns, including threatened and endangered species. In this report, GAO discusses (1) stakeholder views on the incentives and disincentives to participating in USDA programs for the benefit of threatened and endangered species and their suggestions for addressing identified disincentives and (2) coordination efforts by USDA and the U.S. Fish and Wildlife Service (FWS) to benefit threatened and endangered species. In performing this work, GAO conducted telephone surveys with a nonprobability sample of over 150 federal and nonfederal officials and landowners."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO addressed the Air Force's plan to replace a portion of its KC-135 aerial refueling tanker fleet with leased Boeing 767 aircraft. Although the Air Force has a long term requirement to replace its aging fleet of KC-135 tankers, the urgency of the need in the short term is unclear. The Air Force stated that the leasing arrangement would allow it to acquire new tankers three years earlier than through its most recent procurement plan. This would allow the Air Force to retire old, less capable KC-135s, thus saving maintenance costs on those aircraft. Because the Air Force is still negotiating the lease details, it could not provide information on the cost effectiveness of leasing aircraft instead of purchasing them. Although GAO has not taken a position on the overall policy of leasing versus purchasing defense equipment, it found that, from a cost standpoint, leasing is more expensive in the long run. Because the 767 aircraft is larger than the KC-135, there will be some infrastructure improvement costs, such as for building or modifying hangars, taxiways, and runway aprons. Additional costs would likely include simulators and project management. …

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a Congressional request that we provide responses to questions related to our recent testimony before Congress on reauthorizing federal rail safety programs. Our testimony discussed how the Federal Railroad Administration (FRA) (1) focuses its efforts on the highest priority risks related to train accidents in planning its oversight, (2) identifies safety problems on railroad systems in carrying out its oversight, and (3) assesses the impact of its oversight efforts on safety. This testimony was based on our recent report on these topics."

Testimony issued by the Government Accountability Office with an abstract that begins "GAO reported that the Department of Homeland Security (DHS) had made considerable progress toward obtaining a clean opinion on its financial statements. For example, DHS reduced the number of audit qualifications from 11 in 2005 to 1 in 2010. DHS is working to resolve the deficiencies in the U.S. Coast Guard's (USCG) ability to complete certain reconciliations and provide evidence supporting certain components of general property, plant, and equipment and heritage and stewardship assets that caused DHS's auditors to issue a qualified opinion on its fiscal year 2012 financial statements. DHS has a goal of achieving a clean opinion for fiscal year 2013. However, the DHS auditors' report for fiscal year 2012, the most recently completed audit, indicated that DHS continues to rely on compensating controls and complex manual work-arounds to support its financial reporting, rather than sound internal control and effective financial management systems."

A letter report issued by the Government Accountability Office with an abstract that begins "Since fiscal year 1995, the John F. Kennedy Center for the Performing Arts (Center) has been responsible and received federal funding for implementing capital improvement projects and operations and maintenance activities. The Kennedy Center's Comprehensive Building Plan identifies capital projects needed to renovate the Center and bring it into compliance with current life safety and accessibility codes. The Kennedy Center currently is planning to construct, with private funds, two new buildings to open in 2013 on a new plaza to be built adjacent to the existing facility. The Kennedy Center expects federal funding to operate and maintain these buildings. GAO was asked to examine (1) how much the Center has received in federal appropriations for capital projects, (2) the status of the Comprehensive Building Plan and updates, and (3) the potential impact of the Center's plaza project on the need for future operations and maintenance funding."

A letter report issued by the Government Accountability Office with an abstract that begins "For decades, the Department of Defense (DOD) has not been successful in repeated attempts to modernize its timeworn business systems and operations. In 1995, we first designated DOD's business systems modernization as "high risk," and we continue to designate it as such today. As our research on successful public and private sector organizations has shown, attempting a large-scale systems modernization program in a large organization such as DOD without, among other things, a well-defined enterprise architecture and the associated investment management controls for implementing it often results in systems that are duplicative, stovepiped, non-integrated, and unnecessarily costly to manage, maintain, and operate. In May 2001, we made recommendations to the Secretary of Defense that provided the means for effectively developing and implementing an enterprise architecture and limiting systems investments until the department had a well-defined architecture and a corporate approach to investment control and decision making. In July 2001, the department initiated a business management modernization program to, among other things, develop a business enterprise architecture and establish the investment controls needed to effectively implement it. This effort was begun as part of the Secretary of …

A letter report issued by the Government Accountability Office with an abstract that begins "The Legal Services Corporation (LSC) was federally created as a private nonprofit corporation to support legal assistance for low-income people to resolve their civil matters and relies heavily on federal appropriations. Due to its unique status, its governance and accountability requirements differ from those of federal entities and nonprofits. This report responds to a congressional request that GAO review LSC board oversight of LSC's operations and whether LSC has sufficient governance and accountability. GAO's report objectives are to (1) compare LSC's framework for corporate governance and accountability to others', (2) evaluate LSC's governance practices, and (3) evaluate LSC's internal control and financial reporting practices. We reviewed the LSC Act, legislative history, relevant standards and requirements, and LSC documentation and accountability requirements and interviewed board and staff."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on expenditures and revenues of state securities regulatory agencies for fiscal years 1998 and 1999, focusing on: (1) the expenditures and revenues of state securities regulatory agencies; and (2) quantifying the revenues of state securities agencies by types of activity."

A letter report issued by the Government Accountability Office with an abstract that begins "The Air Force is on the verge of making a major commitment to the multi-billion dollar E-10A Multi-sensor Command and Control Aircraft program. Due to the substantial investment needed and technological challenges in developing the aircraft, the Subcommittee on Tactical Air and Land Forces asked GAO to examine the soundness of the E-10A business case as well as the risks associated with the current acquisition strategy."

A letter report issued by the Government Accountability Office with an abstract that begins "Medicaid, jointly funded by the federal government and the states, finances health care for about 56 million low-income people at an estimated total cost of about $298 billion in fiscal year 2004. Congress intended Medicaid to be the payer of last resort: if Medicaid beneficiaries have another source of health care coverage--such as private health insurance or a health plan purchased individually or provided through an employer--that source, to the extent of its liability, should pay before Medicaid does. This concept is referred to as "third-party liability." When such coverage is used, savings accrue to the federal government and the states. Using data from the U.S. Census Bureau and the states, GAO examined (1) the extent to which Medicaid beneficiaries have private health coverage and (2) problems states face in ensuring that Medicaid is the payer of last resort, including the extent to which the Deficit Reduction Act of 2005 may help address these problems."

Correspondence issued by the Government Accountability Office with an abstract that begins "About 75 percent of casualties in current combat operations in Iraq and Afghanistan are attributed to improvised explosive devices (IED). To mitigate the threat from these weapons, the Department of Defense (DOD) initiated the Mine Resistant Ambush Protected (MRAP) vehicle program, which uses a tailored acquisition approach to rapidly acquire and field the vehicles. In May 2007, the Secretary of Defense affirmed MRAP as DOD's single most important acquisition program. To date, more than $22 billion has been appropriated to acquire more than 15,000 MRAP vehicles, and about 6,600 of the vehicles have been fielded. In view of the importance of this program and the significant cost involved, Congress asked us to (1) describe DOD's approach for and progress in implementing its strategy for rapidly acquiring and fielding MRAP vehicles, and (2) identify the challenges remaining for the program."

A letter report issued by the Government Accountability Office with an abstract that begins "About 5,000 people die and more than 120,000 are injured each year from crashes involving large trucks. The Federal Motor Carrier Safety Administration (FMCSA) has several enforcement programs to improve truck safety and funds similar enforcement programs in states through its Motor Carrier Safety Assistance Program (MCSAP). Following concern by Congress and others in 1999 that FMCSA's enforcement approach was ineffective, the agency committed to take stronger actions. This study reports on how FMCSA's enforcement approach has changed, how it makes decisions about its enforcement approach, and how it ensures that its grants to states contribute to the agency's mission of saving lives."

A letter report issued by the Government Accountability Office with an abstract that begins "Pakistan's Federally Administered Tribal Areas (FATA) has been a recognized safe haven for al Qaeda leadership and a base for the Taliban to launch cross-border attacks into Afghanistan. The United States, in an effort to assist Pakistan in addressing this threat, pledged $750 million between 2007 and 2011 to support development activities in the FATA region. This report focuses on (1) the extent U.S. development objectives align with U.S. national security goals and Pakistan's objectives, (2) U.S. efforts to track the pledge, (3) U.S. efforts to measure program performance in the FATA, and (4) efforts to monitor assistance in the FATA. GAO reviewed U.S. and Pakistani documents and interviewed U.S. and Pakistani officials in Washington, D.C., and Pakistan. GAO has prepared this report under the Comptroller General's authority to conduct evaluations on his own initiative."

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government invests billions in information technology (IT) each year to help agencies accomplish their missions. Federal law, particularly the Clinger-Cohen Act of 1996, has defined the role of Chief Information Officer (CIO) as the focal point for IT management within agencies. Given the longstanding challenges the government faces in managing IT and the continued importance of the CIO, GAO was asked to (1) determine the current roles and responsibilities of CIOs, (2) determine what potential modifications to the Clinger-Cohen Act and related laws could be made to enhance CIOs' authority and effectiveness, and (3) identify key lessons learned by CIOs in managing IT. To do this, GAO administered a questionnaire to 30 CIOs, compared responses to legislative requirements and the results of a 2004 GAO study, interviewed current CIOs, convened a panel of former agency CIOs, and spoke with the Office of Management and Budget's (OMB) Federal CIO."

A letter report issued by the Government Accountability Office with an abstract that begins "Medicare Advantage (MA) plans are an alternative to the original Medicare fee-for-service (FFS) program. Private fee-for-service (PFFS) plans--one type of MA plan--give beneficiaries an option that is more like Medicare FFS than other MA plans, with a wider choice of providers and less plan management of services and providers. PFFS enrollment increased from about 35,000 beneficiaries in June 2004 to about 2.3 million in June 2008. This report compares PFFS plans to other MA plans and Medicare FFS in three areas: (1) characteristics of beneficiaries, (2) financial risks for beneficiaries who do not contact their plans before receiving services, and (3) disenrollment rates. To do this work, GAO reviewed materials from a selected sample of nine PFFS plan sponsors, analyzed Medicare data, and interviewed officials from CMS, which administers the Medicare program, and other organizations."

Testimony issued by the Government Accountability Office with an abstract that begins "The Office of Personnel Management (OPM) is the central human resources agency for the federal government and, as such, is tasked with ensuring the government has an effective civilian workforce. As part of its mission, OPM defines recruiting and hiring processes and procedures; provides federal employees with various benefits, such as health benefits; and administers the retirement program for federal employees. The use of information technology (IT) is crucial in helping OPM to carry out its responsibilities, and in fiscal year 2011 the agency invested $79 million in IT systems and services. For over 2 decades, OPM has been attempting to modernize its federal employee retirement process by automating paper-based processes and replacing antiquated information systems. However, these efforts have been unsuccessful, and OPM canceled its most recent retirement modernization effort in February 2011. GAO was asked to provide a statement summarizing its work on challenges OPM has faced in managing its efforts to modernize federal employee retirement processing. To do this, GAO relied on previously published work as well as a limited review of more recent documentation on OPM's retirement modernization activities."