An investigation was conducted to determine which tubes of the 1A loop heat exchanger are leaking. Air pressure and probing tests are inconclusive and cannot be used to verify chemical sampling. (J.R.D.)

This report provides background information and potential oversight issues for Congress on the Coast Guard's programs for procuring 8 National Security Cutters (NSCs), 25 Offshore Patrol Cutters (OPCs), and 58 Fast Response Cutters (FRCs).

This report answers several frequently asked questions about military health care, including: how the system is structured, a TRICARE summary, TRICARE eligibility and plan options, cost of military health care to beneficiaries, relationship of TRICARE to MEDICARE, how the Affordable Care Act affects TRICARE, long-term trends of defense health care costs, and a summary of the fund which funds TRICARE.

Report that examines current political and economic conditions in Honduras as well as issues in Honduran-U.S. relations.

Report that is written in response to the Coast Guard's budget request for a new polar ice breaker, of which the Coast Guard currently has none in operation. Polar icebreakers perform a variety of missions supporting U.S. interests in polar regions. Issues for Congress include what to do with decommissioned ice breakers, the impact of having no ice breakers, how to budget for new ice breakers, and how future ice breakers should be obtained.

Report that explores current foreign policy issues regarding U.S. efforts to combat human trafficking, the interrelationship among existing polices, and the historical and current role of Congress in such efforts.

Report that provides links to selected authoritative resources related to cybersecurity issues, including: legislation, hearings in the 112th Congress, data and statistics, and cybersecurity glossaries.

Report that examines the Natural Resources Damage Assessment (NRDA) process under the Oil Pollution Act (OPA) in the context of the Deepwater Horizon spill.

Report that starts out by describing the relationship between the United States and the Kingdom of Cambodia. This includes U.S. concerns about Cambodia's human rights record and how that affects the bilateral relationship.

Report that discusses the USPS financial challenges, agency's revenues, and recent financial difficulties.

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Justice (DOJ) estimates that the United States has about a million gang members. While state and local agencies have primary responsibility for combating gang crime, the federal government has key roles to enforce laws and help fund programs to provide alternatives to gang membership for at-risk youth. GAO was asked to examine federal efforts to combat gang crime. This report addresses (1) the roles of DOJ and the Department of Homeland Security (DHS) in combating gang crime and the extent to which DOJ and DHS agencies coordinate their efforts with each other and state and local agencies; (2) the extent to which DOJ and DHS measure their gang enforcement efforts; and (3) how federal grant funding is used to administer or support activities to reduce gang-related crime. GAO reviewed federal agencies' plans, resources, and measures and interviewed federal, state, and local officials in 15 localities with federally led anti-gang task forces representing varying population sizes and locations."

A letter report issued by the Government Accountability Office with an abstract that begins "The Cayman Islands is a major offshore financial center and the registered home of thousands of corporations and financial entities. Financial activity in the Cayman Islands is measured in the trillions of dollars annually. One Cayman building--Ugland House--has been the subject of public attention as the listed address of thousands of companies. To help Congress better understand the nature of U.S. persons' business activities in the Cayman Islands, GAO was asked to study (1) the nature and extent of U.S. persons' involvement with Ugland House registered entities and the nature of such business; (2) the reasons why U.S. persons conduct business in the Cayman Islands; (3) information available to the U.S. government regarding U.S. persons' Cayman activities; and (4) the U.S. government's compliance and enforcement efforts. GAO interviewed U.S. and Cayman government officials and representatives of the law firm housed in Ugland House, and reviewed relevant documents."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Housing and Urban Development's (HUD) funding of Stewart B. McKinney Homeless Assistance Act projects, focusing on: (1) what process HUD uses to select projects for funding, whether this process is consistent with relevant statutes, and how HUD treats new projects and projects that have been funded in the past (renewal projects); (2) the extent to which HUD funds projects that communities rank as high-priority under their Continuums of Care, and why some high-priority projects are not funded while some low-priority projects are funded; and (3) whether communities face any common problems when applying for funds from HUD, and what actions are needed to correct these problems."

A letter report issued by the Government Accountability Office with an abstract that begins "The federal-aid highway program provides about $33 billion a year to states for highway projects. The federal government provides funding for and oversees this program, while states largely choose and manage the projects. As requested, GAO reviewed the Federal Highway Administration's (FHWA) implementation of several requirements in the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU): (1) oversight of states using a risk management approach; (2) efforts to develop minimum standards for estimating project costs, and periodically evaluate states' cost estimating practices; and (3) reviews of states' financial management systems. GAO also reviewed FHWA's policy on presenting an estimate of financing costs in financial plans for major projects (i.e., projects estimated to cost over $500 million). GAO reviewed FHWA plans, risk assessments, reviews, and other documents; visited five FHWA field offices and reviewed financial management reviews in an additional five field offices; and interviewed FHWA officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs' (VA) performance pay policy has gaps in information needed to appropriately administer this type of pay. The performance pay policy gives VA's 152 medical centers and 21 networks discretion in setting the goals providers must achieve to receive this pay, but does not specify an overarching purpose the goals are to support. VA officials responsible for writing the policy told us that the purpose of performance pay is to improve health care outcomes and quality, but this is not specified in the policy. Moreover, the Veterans Health Administration (VHA) has not reviewed the goals set by medical centers and networks and therefore does not have reasonable assurance that the goals make a clear link between performance pay and providers' performance. Among the four medical centers GAO visited, performance pay goals covered a range of areas, including clinical, research, teaching, patient satisfaction, and administration. At these medical centers, all providers GAO reviewed who were eligible for performance pay received it, including all five providers who had an action taken against them related to clinical performance in the same year the pay was …

A letter report issued by the Government Accountability Office with an abstract that begins "Concerns about transfer pricing abuse have led researchers to compare the tax liabilities of foreign- and U.S.-controlled corporations. (Transfer prices are the prices related companies charge on intercompany transactions.) However, such comparisons are complicated because other factors may explain the differences in reported tax liabilities. In three prior reports, GAO found differences in the percentages of foreign-controlled and U.S.-controlled corporations reporting no tax liability. GAO was asked to update the previous reports by comparing: (1) the tax liabilities of foreign-controlled domestic corporations (FCDC) and U.S.-controlled corporations (USCC)-including those reporting zero tax liabilities for 1998 through 2005 (the latest available data) and (2) characteristics of FCDCs and USCCs such as age, size, and industry. GAO analyzed data from the Internal Revenue Service's Statistics of Income samples of corporate tax returns. GAO does not make any recommendations in this report. In commenting on a draft of this report, IRS provided comments on technical issues, which we incorporated into this report where appropriate."

A letter report issued by the Government Accountability Office with an abstract that begins "Recent losses in the stock market and poor economic conditions underscore that many U.S. workers are at risk of not having an adequate income in retirement from pension plans. The dramatic decline in the stock market has diminished pension savings and reportedly led to low levels in older Americans' confidence in their ability to retire. Even before the current economic recession, research indicated that pension benefits are likely to be inadequate for many Americans. This report addresses the following questions: (1) What are key risks faced by U.S. workers in accumulating and preserving pension benefits? (2) What approaches are used in other countries that could address these risks and what trade-offs do they present? (3) What approaches do key proposals for alternative plan designs in the U.S. suggest to mitigate risks faced by workers and what trade-offs do they entail? To complete this work, we reviewed research on defined benefit and defined contribution plans, and interviewed pension consulting firms, industry experts, academics, and other relevant organizations in the U.S. and abroad. In addition, we used a microsimulation model to assess the impact of certain strategies to …

A letter report issued by the Government Accountability Office with an abstract that begins "Generally, in paying for hospital outpatient procedures, Medicare makes prospectively set payments that are intended to cover the costs of all items and services delivered with the procedure. Medicare pays separately for some technologies that are too new to be represented in the claims data used to set rates. It also pays separately for certain technologies that are not new, such as radioactive sources used in brachytherapy, a cancer treatment. The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 required separate payment for the radioactive sources. It also directed GAO to make recommendations regarding future payment. GAO examined (1) how Medicare determines payment amounts for technologies that are not new but are separately paid and (2) how payment amounts for iodine, palladium, and iridium sources used in brachytherapy could be determined."

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2001, the National Archives and Records Administration (NARA) has been developing an Electronic Records Archive (ERA) to preserve and provide access to massive volumes of electronic records independent of their original hardware and software. The ERA system is to include a base system for federal records and a separate system for presidential records, known as the Executive Office of the President (EOP) system. The 2009 Omnibus Appropriations Act requires NARA to submit an expenditure plan for ERA to congressional appropriation committees. GAO's objectives were to (1) determine whether NARA's fiscal year 2009 plan meets the legislative conditions set forth in the 2009 Omnibus Appropriations Act, (2) provide an update on NARA's progress in implementing recommendations made in GAO's review of NARA's 2008 expenditure plan, and (3) provide any other observations about the expenditure plan and the ERA acquisition. To do this, GAO reviewed the expenditure plan, interviewed NARA officials, and reviewed program data and documentation."

A letter report issued by the Government Accountability Office with an abstract that begins "Scientific research to date has not demonstrated adverse human health effects of exposure to radio-frequency (RF) energy from mobile phone use, but research is ongoing that may increase understanding of any possible effects. In addition, officials from the Food and Drug Administration (FDA) and the National Institutes of Health (NIH) as well as experts GAO interviewed have reached similar conclusions about the scientific research. Ongoing research examining the health effects of RF energy exposure is funded and supported by federal agencies, international organizations, and the mobile phone industry. NIH is the only federal agency GAO interviewed directly funding studies in this area, but other agencies support research under way by collaborating with NIH or other organizations to conduct studies and identify areas for additional research."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2002, GAO reported that the number of restatement announcements due to financial reporting fraud and/or accounting errors grew significantly between January 1997 and June 2002, negatively impacting the restating companies' market capitalization by billions of dollars. GAO was asked to update key aspects of its 2002 report (GAO-03-138). This report discusses (1) the number of, reasons for, and other trends in restatements; (2) the impact of restatement announcements on the restating companies' stock prices and what is known about investors' confidence in U.S. capital markets; and (3) regulatory enforcement actions involving accounting- and audit-related issues. To address these issues, GAO collected restatement announcements meeting GAO's criteria, calculated and analyzed the impact on company stock prices, obtained input from researchers, and analyzed selected regulatory enforcement actions."

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Postal Service (the Service) has a long history of contracting out postal functions, such as mail transportation, mail delivery in rural areas, vehicle and equipment maintenance, and retail postal services. However, postal employees also perform many of these same functions and unions representing these employees have concerns about the scope and impact of outsourcing. The objectives of this requested report are to assess (1) the circumstances under which the Service can outsource postal functions, how it decides to outsource, and the extent to which it has outsourced; (2) how the Service's management processes compare for contractors and postal employees; and (3) the results, including any savings, and key challenges related to the Service's outsourcing activities. GAO reviewed applicable statutes, collective bargaining agreements, postal processes and outsourcing data, and interviewed postal union and management officials."

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2009 through May 2013, the Department of Defense (DOD) allocated approximately $73.9 million from its Counternarcotics Central Transfer Account to the Regional Helicopter Training Center (RHTC) in Colombia. As of May 2013, about $47.0 million of this funding had been disbursed. Most of this funding was allocated to RHTC helicopter maintenance, including approximately $31.1 million (42 percent) to a maintenance contract and about $12.0 million (16 percent) for parts and tools. As of June 2013, the Department of State (State) had also allocated approximately $382,000 from its Foreign Military Financing (FMF) account toward training of helicopter mechanics for RHTC."

A letter report issued by the Government Accountability Office with an abstract that begins "Within the Department of Homeland Security (DHS), U.S. Customs and Border Protection's (CBP) data on commercial vehicle wait times--the time it takes to travel from the end of the queue to the CBP primary inspection point at land border crossings--are unreliable for public reporting and CBP management decisions across border crossings. These data--which are collected manually by CBP officers--are unreliable because CBP officers inconsistently implement an approved data collection methodology, and the methodologies used vary by crossing. For example, five of the six crossings GAO visited require observation of the end of the queue to estimate wait times, but officials at these crossings reported the lines extended beyond their view at times. As a result, these data are generally not used by the private sector and are of limited usefulness for CBP management decisions on staffing and infrastructure investments. Determining and taking steps to help CBP officials overcome challenges to consistent implementation of existing methodologies could improve the reliability and usefulness of CBP's current wait time data. CBP officials have identified automated wait time data collection technology as the best way to improve data reliability. The …