A letter report issued by the Government Accountability Office with an abstract that begins "This report presents the results of our audits of expenditures reported by one office of independent counsel and one office of special counsel for the 6 months ended March 31, 2006. The Department of Justice and independent counsels are required under 28 U.S.C. 594 (d)(2), (h) and 596 (c)(1) to report on a semiannual basis the expenditures from a permanent, indefinite appropriation established within the Department of Justice to fund independent counsel activities. Under 28 U.S.C. 596 (c)(2), we are required to audit the statements of expenditures prepared by the independent counsels. We also audited the statement of expenditures of Special Counsel Patrick J. Fitzgerald, who is authorized by the Department of Justice to fund his operation from the permanent, indefinite appropriation."

A letter report issued by the Government Accountability Office with an abstract that begins "The Supervisory Capital Assessment Program (SCAP) was established under the Capital Assistance Program (CAP)--a component of the Troubled Asset Relief Program (TARP)--to assess whether the 19 largest U.S. bank holding companies (BHC) had enough capital to withstand a severe economic downturn. Led by the Board of Governors of the Federal Reserve System (Federal Reserve), federal bank regulators conducted a stress test to determine if these banks needed to raise additional capital, either privately or through CAP. This report (1) describes the SCAP process and participants' views of the process, (2) assesses SCAP's goals and results and BHCs' performance, and (3) identifies how regulators and the BHCs are applying lessons learned from SCAP. To do this work, GAO reviewed SCAP documents, analyzed financial data, and interviewed regulatory, industry, and BHC officials."

Coast Guard polar icebreakers perform a variety of missions supporting U.S. interests in polar regions. The Coast Guard's two heavy polar icebreakers - Polar Star and Polar Sea - have exceeded their intended 30-year service lives. Following a decision to design and build one or more new polar icebreakers, the first replacement polar icebreaker might enter service in eight to 10 years, by which time Polar Star and Polar Sea could be more than 40 years old. The issue for Congress is whether to approve, reject, or modify Coast Guard plans for modernizing its polar icebreakers. Congressional decisions on this issue could affect the Coast Guard's ability to perform its polar missions, Coast Guard funding requirements, and the U.S. shipbuilding industrial base.

A letter report issued by the Government Accountability Office with an abstract that begins "Since 1998, the Federal Communications Commission's (FCC) Schools and Libraries Universal Service Support Mechanism--commonly known as the "E-rate" program--has been a significant federal source of technology funding for schools and libraries. FCC designated the Universal Service Administrative Company (USAC) to administer the program. As requested, GAO examined the system of internal controls in place to safeguard E-rate program resources. This report discusses (1) the internal controls FCC and USAC have established and (2) whether the design of E-rate's internal control structure appropriately considers program risks. GAO reviewed the program's key internal controls, risk assessments, and policies and procedures; assessed the design of the internal control structure against federal standards for internal control; and interviewed FCC and USAC officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's Federal Protective Service (FPS) through its control centers (MegaCenters) helps provide for the security and protection of federally owned and leased facilities. This report (1) identifies the services MegaCenters provide, (2) determines how FPS assesses MegaCenter performance and whether FPS links MegaCenter performance measures to FPS-wide measures, and (3) examines how MegaCenters and selected organizations compare in the services they provide. To address these issues, GAO reviewed FPS's performance measures and past MegaCenter assessments, assessed the MegaCenters' performance measures, and interviewed officials and collected relevant information at FPS, the four MegaCenters, and nine selected security organizations."

A letter report issued by the Government Accountability Office with an abstract that begins "Under 10 U.S.C. 2466, the military departments and defense agencies can use no more than 50 percent of annual depot maintenance funding for work performed by private-sector contractors. DOD also must submit two reports to the Congress annually on the division of depot maintenance funding between the public and private sectors--one about the percentage of funds spent in the previous 2 fiscal years (prior-years report) and one about the current and 4 succeeding fiscal years (future-years report). As required, GAO reviewed the two DOD reports submitted in early 2004 and is, with this report, submitting its views to the Congress on whether (1) the military services met the so-called "50-50 requirement" for fiscal years 2002-3 and (2) the projections for fiscal years 2004-8 are reasonable estimates. GAO also identified key limitations in the 50-50 process that affect the department's ability to comply with the 50-50 requirement."

A letter report issued by the Government Accountability Office with an abstract that begins "The Transportation Security Administration (TSA) is developing the Transportation Worker Identification Credential (TWIC) to ensure that only workers that do not pose a terrorist threat are allowed to enter secure areas of transportation facilities. TSA completed TWIC program testing in June 2005 and is moving forward with implementing the program in the maritime sector by the end of this year. To evaluate the status of the TWIC program, GAO examined (1) what problems, if any, were identified during TWIC program testing and what key challenges, if any, do the Department of Homeland Security (DHS) and industry stakeholders face in implementing the program; and (2) to what extent, if at all, did TSA experience problems in planning for and overseeing the contract to test the TWIC program. To address these issues, GAO interviewed DHS officials and industry stakeholders, reviewed documentation regarding TWIC testing, and conducted site visits to testing locations."

This report discusses the possibility of increasing the number of Navy surface ships powered by nuclear energy, including the Navy's planned CG(X) cruiser. The report explores a 2006 Navy study that discusses budget considerations, the cost of a nuclear-powered ship compared to a ship powered by crude oil, and other suggestions relating to this proposed expansion. The overall report has a specific emphasis on the planned CG(X) cruiser, and how the implementation of this cruiser may be delayed by current budget proposals.

A letter report issued by the Government Accountability Office with an abstract that begins "Airlift is a flexible, but expensive, transportation method. From September 2001 to April 2005, the Department of Defense (DOD) has spent about $9.5 billion using airlift to transport equipment, supplies, and troops for Operations Enduring Freedom (OEF) and Iraqi Freedom (OIF). As of December 2004, airlift accounted for about 13 percent of all cargo and passengers transported for these operations. DOD has stated that high demand for available airlift assets requires the department to use airlift assets as efficiently as possible. However, DOD's primary objective emphasizes delivering "the right items to the right place at the right time" over using aircraft capacity as efficiently as possible. Under the Comptroller General's authority, GAO sought to determine whether DOD used capacity on strategic military aircraft transporting cargo and passengers between the United States and overseas theaters for OEF and OIF as efficiently as possible."

The term Deepwater refers to a collection of more than a dozen Coast Guard acquisition programs for replacing and modernizing the service's aging fleet of deepwater-capable ships and aircraft. Currently, there are plans to increase and enhance the Coast Guard's fleet through the Deepwater acquisition program. This report details the Coast Guard's budget requests and explains how the Coast Guard has improved its organization and management over the past several years.

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed agencies' handling of appeals and challenges within the broader context of the initial implementation of the Federal Activities Inventory Reform (FAIR) Act of 1998, focusing on: (1) the 24 Chief Financial Officer (CFO) Act agencies' inventories and the number of challenges and appeals that interested parties filed; (2) issues raised in challenges and appeals by interested parties and agencies' responses to them; and (3) six agencies' plans for reviewing or using their inventories and how agencies could use information contained in the inventories to help ensure that activities are effectively aligned and efficiently performed."

A letter report issued by the Government Accountability Office with an abstract that begins "A consolidated watch list managed by the FBI's Terrorist Screening Center (TSC) contains the names of known or suspected terrorists, both international and domestic. Various agencies whose missions require screening for links to terrorism use watch list records. For example, U.S. Customs and Border Protection (CBP) screens travelers at ports of entry. Because screening is based on names, it can result in misidentifications when persons not on the list have a name that resembles one on the list. Also, some names may be mistakenly included on the watch list. In either case, individuals can be negatively affected and may express concerns or seek agency action, or redress, to prevent future occurrences. This report addresses: (1) the extent to which the numbers of misidentified persons are known and how they could be affected, (2) the major reasons misidentifications occur and the actions agencies are taking to reduce them or minimize their effects, and (3) the opportunities for redress available to individuals with watch list-related concerns. In conducting work at TSC and the principal federal agencies that use watch list data, GAO reviewed standard operating procedures and other …

A letter report issued by the Government Accountability Office with an abstract that begins "As greater numbers of foreign-born persons enter, live, and work in the United States, policymakers need more information--particularly on the undocumented population, its size, characteristics, costs, and contributions. This report reviews the ongoing development of a potential method for obtaining such information: the "grouped answers" approach. In 1998, GAO devised the approach and recommended further study. In response, the Census Bureau tested respondent acceptance and recently reported results. GAO answers four questions. (1) Is the grouped answers approach acceptable for use in a national survey of the foreign-born? (2) What further research may be needed? (3) How large a survey is needed? (4) Are any ongoing surveys appropriate for inserting a grouped answers question series (to avoid the cost of a new survey)? For this study, GAO consulted an independent statistician and other experts, performed test calculations, obtained documents, and interviewed officials and staff at federal agencies. The Census Bureau and DHS agreed with the main findings of this report. DHS agreed that the National Survey of Drug Use and Health is not an appropriate survey for inserting a grouped answers question series."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) difficulty in implementing business systems that are efficient and effective continues despite the billions of dollars that it invests each year. For a decade now--since 1995--we have designated DOD's business systems modernization as "high-risk." GAO was asked to (1) provide a historical perspective on the planning and costs of the Navy's four Enterprise Resource Planning (ERP) pilot projects, and the decision to merge them into one program; (2) determine if the Navy has identified lessons from the pilots, how the lessons are being used, and challenges that remain; and (3) determine if there are additional best business practices that could be used to improve management oversight of the Navy ERP."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2005, the inventory of tax debt with collection potential had grown to $132 billion. The Internal Revenue Service (IRS) has not pursued some tax debt because of limited resources and higher priorities. Congress has authorized IRS to contract with private collection agencies (PCA) to help collect tax debts. IRS has developed a Private Debt Collection (PDC) program to start with a limited implementation in September 2006 and fuller implementation in January 2008. As requested, GAO is reporting whether (1) IRS addressed critical success factors before limited implementation, (2) IRS will assess lessons learned before fuller implementation, and (3) IRS's planned study will help determine if using PCAs is the best use of federal funds."

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Aviation Administration (FAA), the Airport and Airway Trust Fund (Trust Fund), and the excise taxes that support the Trust Fund are scheduled for reauthorization at the end of fiscal year 2007. FAA is primarily supported by the Trust Fund, which receives revenues from a series of excise taxes paid by users of the national airspace system (NAS). The Trust Fund's uncommitted balance decreased by more than 70 percent from the end of fiscal year 2001 through the end of fiscal year 2005. The remaining funding is derived from the General Fund. This report focuses on the portion of revenues generated from users of the NAS and addresses the following key questions: (1) What advantages and concerns have been raised about the current approach to collecting revenues from NAS users to fund FAA, and to what extent does available evidence support the concerns? (2) What are the implications of adopting alternative funding options to collect the revenues contributed by users that fund FAA's budget? (3) What are the advantages and disadvantages of authorizing FAA to use debt financing for capital projects? This report is based …

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2004, the federal government made or guaranteed about $84 billion in loans for postsecondary education through two loan programs--the Federal Family Education Loan Progam (FFELP) and the Federal Direct Loan Program (FDLP). Under FFELP, private lenders fund the loans and the government guarantees them a minimum yield and repayment if borrowers default. When the interest rate paid by borrowers is lower than the guaranteed minimum yield, the government pays lenders special allowance payments (SAP). Under FDLP, the U.S. Treasury funds the loans that are originated through participating schools. Under the Federal Credit Reform Act (FCRA) of 1990 the government calculates, for purposes of the budget, the net cost of extending or guaranteeing credit over the life of a loan, called a subsidy cost. Agencies generally update, or reestimate, subsidy costs annually to include actual program results and adjust future program estimates. GAO examined (1) whether reestimated subsidy costs have differed from original estimates for FFELP and FDLP loans disbursed in fiscal years 1994 through 2004, (2) what factors explain changes between reestimated and original subsidy rates--that is subsidy cost estimates per $100 disbursed; …

A letter report issued by the Government Accountability Office with an abstract that begins "As the Department of Defense (DOD) has expanded its involvement in overseas military operations, it has grown increasingly reliant on its federal civilian workforce to support contingency operations. The Senate Armed Services Committee required GAO to examine DOD's policies concerning the health care for DOD civilians who deploy in support of contingency operations in Afghanistan and Iraq. GAO analyzed over 3,400 deployment-related records for deployed federal civilians and interviewed department officials to determine the extent to which DOD has established and the military services and defense agencies (hereafter referred to as DOD components) have implemented (1) force health protection and surveillance policies and (2) medical treatment policies and procedures for its deployed federal civilians. GAO also examined the differences in special pays and benefits provided to DOD's deployed federal civilians and military personnel."

A letter report issued by the Government Accountability Office with an abstract that begins "Neutron detectors are used to detect neutron radiation in science, security, and other applications. For example, large-area detectors detect neutrons at science facilities across the world and radiation portal monitors screen vehicles and cargo at ports and border crossings for nuclear material that terrorists could use in a nuclear weapon. Helium-3 is a critical component of such neutron detectors, and in 2008 the U.S. government became aware of a severe shortage of helium-3 gas. While demand for it has increased, helium-3 is currently produced as a byproduct of the radioactive decay of tritium, and the United States ceased tritium production in 1988. The shortage has led science facilities and federal agencies such as the DOD and DHS to identify or develop alternative detector technologies. GAO was asked to review the effectiveness of alternative neutron detector technologies that do not use helium-3. GAO assessed (1) what alternative neutron detectors are currently available and their effectiveness, and (2) the status of research on alternative neutron detector technologies under development for future availability. GAO reviewed agency documents and interviewed agency officials and detector developers. With assistance from the National …

A letter report issued by the Government Accountability Office with an abstract that begins "Under the CARE Act, funds are made available to assist over 530,000 individuals affected by HIV/AIDS. Grantees directly provide services to individuals (clients) or arrange with service providers to do so. The Department of Health and Human Services's (HHS), Health Resources and Services Administration (HRSA), which administers CARE Act programs, is required to cancel balances of grants that are unobligated after one year and redistribute amounts to grantees in need. HRSA began to collect client-level data in 2009. Under the CARE Act, states and territories receive grants for AIDS Drug Assistance Programs (ADAP), which provide HIV/AIDS drugs. GAO was asked to examine elements of the CARE Act. In this report, we review: (1) HRSA's implementation of the unobligated balance provisions, (2) HRSA's actions to collect client-level data, and (3) the status of ADAP waiting lists. GAO reviewed reports and agency documents and interviewed federal officials, officials from 13 state and 5 local health departments chosen based on location and number of cases, and other individuals knowledgeable about HIV/AIDS."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2004, the Army began transforming its force into modular brigade-based units, thus expanding the number of units available for deployment and creating new command and support units. The Army is transforming while engaged in the Global War on Terrorism and developing other high-cost capabilities. This prompted congressional concern about the affordability of Army plans. Thus, under the Comptroller General's statutory authority, GAO examined the Army's restructuring. This report addresses (1) the extent of change in costs and areas of uncertainty that could affect those costs, (2) the Army's plan for funding modularity and factors that may affect affordability, and (3) whether the Army has an adequate approach to track modularity obligations."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2007, 73 percent of state and local government employees were covered by Social Security. Unlike the private sector where most employees are covered by Social Security, federal law generally permits each public employer to decide which employees to cover. The Social Security Administration (SSA) is responsible for facilitating Social Security coverage for these employers through agreements with states. SSA is also responsible for maintaining accurate earnings records, while IRS is responsible for ensuring Social Security taxes are paid. Because of the need to ensure Social Security coverage is administered accurately, GAO was asked to review (1) how SSA works with states to approve Social Security coverage and ensure accurate coverage of public employees, and (2) how IRS identifies incorrect Social Security taxes for public employees. GAO reviewed procedures of federal agencies and selected states; surveyed all state administrators; and reviewed IRS case files."

A letter report issued by the Government Accountability Office with an abstract that begins "In joining the World Trade Organization (WTO) in December 2001, China agreed to a number of mechanisms to allow other WTO members to address disruptive import surges from that country. Among these was a transitional product-specific safeguard. In general, safeguards are temporary import restrictions of limited duration that provide an opportunity for domestic industries to adjust to increasing imports. U.S. law includes a number of other safeguards including a communist country safeguard, known as "section 406," and a global safeguard, known as "section 201," which have both applied to China. In light of increased concern about Chinese trade practices and the U.S. government response to them, the conference report on fiscal year 2004 appropriations requested that GAO review the efforts of U.S. government agencies responsible for ensuring free and fair trade with that country. In this report, which is one of a series, GAO (1) describes the China safeguard, (2) describes how it has been used thus far, and (3) examines issues related to the President's discretion to apply the safeguard. Other safeguards provide context to understand this mechanism. We provided ITC and USTR a draft …

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government invests heavily in information technology (IT). In recent years, the Office of Management and Budget (OMB) has made efforts to improve the transparency, oversight, and management of the federal government's IT investments. More recently, in June 2009, OMB deployed the IT Dashboard, a Web-based system that provides detailed performance information on federal IT investments. GAO was asked to (1) describe the current number and types of IT investments reported by federal agencies on the IT Dashboard, (2) evaluate the adequacy of OMB's guidance to federal agencies in reporting on IT investments, and (3) evaluate efforts to identify and address potentially duplicative investments. To address these objectives, GAO analyzed data from the IT Dashboard, analyzed 10 federal agencies' investment guidance and reports, and interviewed agency officials."