Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Catholic War Veterans of the United States of America, Incorporated for Fiscal Year 2004. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."

Correspondence issued by the Government Accountability Office with an abstract that begins "Commuter rail is an important part of the transportation system in many cities and regions in our country, providing more than 420 million passenger trips in 2005. Although several of the largest commuter rail agencies hire their own employees, many agencies contract with other companies, including Amtrak, freight railroads, and private rail operators, to provide services that are critical to running the agencies' trains. These contracted services include providing crews to operate trains (train operations); maintenance of equipment (MOE), including maintenance of train cars and locomotives; dispatching train traffic; and maintenance of way (MOW), which involves maintaining the track, signals, and other track infrastructure. Commuter rail agencies can obtain these services by opening contracts to competition or through noncompetitive negotiations with a service provider. Congress asked us to provide information on the service arrangements between commuter rail agencies and other companies. Accordingly, we addressed the following questions: (1) How many currently active commuter rail service contracts were obtained through competitive and noncompetitive processes? (2) What differences, if any, are there between competitively and noncompetitively negotiated contracts?"

Correspondence issued by the Government Accountability Office with an abstract that begins "In March 2006, we issued our opinions on the calendar year 2005 financial statements of the Bank Insurance Fund (BIF), the Savings Association Insurance Fund (SAIF), and the FSLIC Resolution Fund (FRF). We also issued our opinion on the effectiveness of the Federal Deposit Insurance Corporation's (FDIC) internal control over financial reporting (including safeguarding assets) and compliance as of December 31, 2005, and our evaluation of FDIC's compliance with significant provisions of selected laws and regulations for the three funds for the year ended December 31, 2005. The purpose of this report is to discuss issues identified during our audits of the 2005 financial statements regarding internal controls and accounting procedures that could be improved, and to recommend actions to address these weaknesses. Although these issues were not material in relation to the financial statements, we believe they warrant management's attention."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Jewish War Veterans, U.S.A., National Memorial, Incorporated for Fiscal Years 2005 and 2004. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."

Testimony issued by the Government Accountability Office with an abstract that begins "In light of GAO's past three testimonies and two reports on problems with controls over excess DOD property, GAO was asked to perform follow-up investigations to determine if (1) unauthorized parties could obtain sensitive excess military equipment that requires demilitarization (destruction) when no longer needed by DOD and (2) system and process improvements are adequate to prevent sales of new, unused excess items that DOD continues to buy or that are in demand by the military services."

Correspondence issued by the Government Accountability Office with an abstract that begins "Over the past several years, we have reported examples of hundreds of Army National Guard and Army Reserve (Army Guard and Reserve) soldiers who received inaccurate and untimely payroll payments due to a labor-intensive, error-prone pay process; human capital weaknesses; and the lack of integrated pay and personnel systems. As part of that work, we reported several cases for which mobilized Army Reserve soldiers never reported for active duty and improperly received pay that they did not earn. If a soldier remains absent, without authority, from his or her unit, organization, or place of duty with intent to remain away permanently, a soldier is guilty of desertion. Desertion from the military is a serious offense. The civilian law enforcement community sometimes assists the Army on desertion cases. For example, the U.S. Army Deserter Information Point (USADIP) enters data about soldiers in deserter status into the Federal Bureau of Investigation National Crime Information Center's (NCIC) Wanted Person File that is used by civilian law enforcement officers. Whenever a civilian law enforcement officer has reason to question someone about any apparent unlawful activity, standard practice for the law enforcement officer …

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Big Brothers-Big Sisters of America for the fiscal year ended March 31, 2004. GAO found no reportable instances of noncompliance. The audit reports included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Financial Crimes Enforcement Network's (FinCEN) primary function is to support and strengthen domestic and international anti-money laundering efforts through coordination and partnerships. Since its creation in 1990, FinCEN has been responsible for overseeing the management, processing, storage and dissemination of Bank Secrecy Act (BSA) data. In 2004, FinCEN embarked on a major initiative intended to improve the sharing of information reported under the Bank Secrecy Act. BSA Direct is an umbrella project intended to provide secure, user-friendly, web-based tools for accessing, analyzing, and filing BSA data. It is part of a broad effort to reengineer data management responsibilities and transition them from the IRS. During the early spring of 2006, it became clear to FinCEN that the Retrieval and Sharing component of the BSA Direct project (BSA Direct R&S) was not going to meet the critical implementation deadline of June 30, 2006. Because FinCEN has experienced problems with development and implementation of the BSA Direct R&S, Congress asked us about the project's current status and to provide observations on FinCEN's IT investment management practices. Our objectives were to (1) describe BSA Direct R&S and the project's current …

Correspondence issued by the Government Accountability Office with an abstract that begins "In recent years, the Department of Defense (DOD) has increasingly relied on goods and services provided by the private sector under contract. Since fiscal year 2000, DOD's contracting for goods and services has nearly doubled, and this trend is expected to continue. In fiscal year 2005 alone, DOD obligated nearly $270 billion on contracts for goods and services. Given the magnitude of the dollar amounts involved, it is essential that DOD acquisitions be handled in an efficient, effective, and accountable manner. In other words, DOD needs to ensure that it buys the right things, the right way. Enacted January 6, 2006, the National Defense Authorization Act for Fiscal Year 2006 required us to review DOD's efforts to identify and assess the vulnerability of its contracts to fraud, waste, and abuse. We reviewed the areas of vulnerability that DOD faces with regard to contracting fraud, waste, and abuse, and the recent initiatives that DOD has taken to address these vulnerabilities, including actions DOD has taken in response to a March 2005 Defense Science Board report on management oversight in acquisition organizations."

Correspondence issued by the Government Accountability Office with an abstract that begins "To lawfully work in the United States, individuals must provide identification and evidence of work authorization to their employers. Individuals who are not U.S. citizens must have authorization to work from the Department of Homeland Security (DHS). Yet individuals without these required authorizations can gain employment using fraudulent documents containing fictitious information or information that belongs to someone else or by being hired by an employer who does not follow the law. In prior GAO work on these issues, we have reported that Social Security Administration (SSA) and Internal Revenue Service (IRS) data can be useful for identity and employment eligibility verification as well as to facilitate more effective worksite enforcement. However, the use of these data has drawbacks since they contain some erroneous information and information about hundreds of thousands or even millions of U.S. citizens and work-authorized aliens. Because the confidentiality of tax data is considered crucial to voluntary taxpayer compliance, IRS is restricted under Section 6103 of the Internal Revenue Code from sharing taxpayer information with third parties except in very limited circumstances. Currently, IRS is not authorized to share taxpayers' information for worksite enforcement …

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of Former Members of Congress for the fiscal year ended December 31, 2004. GAO found no reportable instances of noncompliance. The audit reports included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."

Correspondence issued by the Government Accountability Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) plans to spend nearly $230 billion over the next two decades implementing the Vision for Space Exploration. In January 2006, NASA publicly released its Exploration Systems Architecture Study (ESAS), which is an effort to identify the best architecture and strategy to implement the President's 2004 Vision for Space Exploration (Vision). The cost estimate for implementing the ESAS through fiscal year 2011 exceeds $31 billion. The estimate through fiscal year 2018 is over $122 billion, and the estimate through fiscal year 2025 is nearly $230 billion. These estimates include the architecture, robotic precursor missions, supporting technologies, and funding needed to service the International Space Station (ISS). NASA plans to implement this architecture through a "go as you can afford to pay" approach, wherein lower-priority efforts would be deferred, descoped, or discontinued to allow NASA to stay within its available budget profile. This approach assumes NASA's budget will increase moderately to keep pace with inflation. Given the long-term fiscal imbalances that will challenge the entire federal government now and in the future, it would be prudent for NASA to establish a program that …

Correspondence issued by the Government Accountability Office with an abstract that begins "The Visa Waiver Program enables citizens of 27 participating countries to travel to the United States for tourism or business for 90 days or less without first obtaining a visa. The program was created to promote the effective use of government resources and to facilitate international travel without jeopardizing U.S. national security. Indeed, in fiscal year 2004, more than 15 million travelers entered the United States under this program. The United States last expanded the Visa Waiver Program's membership in 1999 with the addition of Portugal, Singapore, and Uruguay; in recent years, other countries have expressed a desire to become members. In addition, Members of Congress have recently introduced bills calling for the expansion of the program. In February 2005, President Bush announced that the Departments of Homeland Security (DHS) and State (State) would develop a strategy, or "Road Map Initiative," to clarify to prospective candidates the statutory requirements for designation as a participating country--and work with countries to help them comply with these requirements. In response to a Congressional request, this report describes (1) the process for gaining admission into the Visa Waiver Program and (2) the …

Correspondence issued by the Government Accountability Office with an abstract that begins "Congress requested information concerning differences in cost estimates for implementing the Department of Defense's (DOD) homosexual conduct policy reported by GAO and a University of California Blue Ribbon Commission (Commission). In February 2005, we estimated that the cost to recruit and train replacements for enlisted servicemembers separated under the policy from fiscal years 1994 through 2003 was about $190.5 million. A year later, the Commission estimated that the cost was at least $363.8 million over the same time period--91 percent more than our estimate. This report answers the following questions: (1) What factors contributed to the difference in estimated costs reported by GAO and the Commission? (2) What factors accounted for the difference in estimated enlistee training costs in our 1998 and 2005 reports?"

Testimony issued by the Government Accountability Office with an abstract that begins "A July 2004 congressional hearing raised concerns about the lack of diversity in the financial services industry, particularly in key management positions. Some witnesses noted that these firms (e.g., banks and securities firms) had not made sufficient progress in recruiting minorities and women at the management level. Others raised concerns about the ability of minority-owned businesses to raise debt and equity capital. At the request of the House Financial Services Committee, GAO was asked to provide a report on overall trends in management-level diversity and diversity initiatives from 1993 through 2004. This testimony discusses that report and focuses on (1) what the available data show about diversity at the management level, (2) the types of initiatives that the financial services industry has taken to promote workforce diversity and the challenges involved, and (3) the ability of minority- and women-owned businesses to obtain capital and initiatives financial institutions have taken to make capital available to these businesses. For our analysis, we analyzed data from the Equal Employment Opportunity Commission (EEOC); reviewed select studies; and interviewed officials from financial services firms, trade organizations, and federal agencies. GAO makes no recommendations …

Correspondence issued by the Government Accountability Office with an abstract that begins "In December 2000, the Congress passed the Launching Our Communities' Access to Local Television Act of 2000 (LOCAL TV Act). The act created the Local Television Loan Guarantee Program and established the LOCAL Television Loan Guarantee Board to finance projects to provide access to signals of local television stations to households in areas with limited or no access to such signals from a commercial, for-profit satellite service or other multichannel video provider. The program authorizes the board to approve loan guarantees up to 80 percent of loans, totaling no more than $1.25 billion in aggregate; however, since inception of the program, no loan guarantees have been approved and the program has not been utilized. Section 1006 of the act requires that we perform an annual audit of the (1) administration of the provisions of the act and (2) financial position of each applicant who receives a loan guarantee under the act, including the nature, amount, and purpose of investments made by the applicant. In April 2005, we issued our required annual report covering fiscal year 2004. Since there continue to be no loan guarantee recipients for GAO to …

Correspondence issued by the Government Accountability Office with an abstract that begins "The U.S. Fish and Wildlife Service (Service), within the Department of the Interior, uses tax receipts from the sale of certain hunting, fishing, and boating equipment to fund the Wildlife and Sport Fish Restoration programs, which provide grants to state fish and wildlife management agencies to restore, conserve, manage, and enhance wildlife and sport fish resources. The Wildlife Restoration Program was established in 1938 following the passage of the Federal Aid in Wildlife Restoration Act, now referred to as the Pittman-Robertson Wildlife Restoration Act. The Sport Fish Restoration Program was established in 1950 by the Dingell-Johnson Sport Fish Restoration Act. Since their inception, according to the Service, these programs have provided more than $9.5 billion in grants to states and U.S. territories through fiscal year 2005. In 1999 and 2000, GAO identified several instances of mismanagement in these grant programs. Following GAO's work, Congress and the Service acted to improve the programs. In 1999 and 2000, GAO testified on the Service's management and oversight of funds used to administer the Wildlife and the Sport Fish Restoration programs. These testimonies identified several instances of mismanagement of administrative funds. For …

Correspondence issued by the Government Accountability Office with an abstract that begins "In recent years, the Navy has used nuclear propulsion systems for its submarines and most aircraft carriers and conventional propulsion systems that rely on fossil fuel for its surface combatants and amphibious warfare ships. As the Navy looks to design an affordable force that is capable of meeting future security challenges, some of the assumptions and factors that have guided past Navy decisions on propulsion systems may require reassessment. For example, technological advances have enabled greater efficiency in both nuclear and conventional propulsion systems. Moreover, the cost of fossil fuel has risen sharply in recent years. Congress requested that we review the Navy's assessment of alternative propulsion methods for submarines and surface combatants. Our objectives were to determine (1) the status and scope of key Navy studies on alternative propulsion methods, (2) the major improvements to existing propulsion systems, (3) near-term and future ships' propulsion systems, and (4) the various ship propulsion related technologies the Navy is pursuing. In March 2006, we provided you with a briefing of our findings regarding propulsion systems for Navy ships and submarines. This report summarizes the results of that briefing as well …

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to Congress's request for additional information related to the subcommittee's May 25, 2006 hearing on whether charities participating in the Combined Federal Campaign (CFC) are meeting their employment tax responsibilities. Our responses are based on work performed during GAO's audit, communication with the Internal Revenue Service, GAO's views of generally accepted accounting principles and generally accepted auditing standards, and on professional judgment."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Fallen Firefighters Foundation for the fiscal years ended December 31, 2004 and 2003. GAO found no reportable instances of noncompliance. The audit reports included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Ski Patrol System, Incorporated, for the fiscal years ended June 30, 2005 and 2004. GAO found no reportable instances of noncompliance. The audit reports included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."

Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to a legislative mandate to report on the effects of certain program changes on the actuarial soundness of the Survivor Benefit Plan (SBP) program, which is part of the Department of Defense's (DOD) Military Retirement Fund (Fund). The primary purpose of the SBP is to provide benefits to the surviving dependents of deceased members or retirees of the armed forces. In certain cases, individuals other than dependents can be designated recipients of survivor benefits. The Fund accumulates financing resources in order to fund, on an actuarially sound basis, the liabilities of the military retirement and SBP programs. The SBP was created by legislation enacted on September 21, 1972, and has been modified various times by subsequent legislation. The fiscal year 2006 National Defense Authorization Act requires that we report to Congress on (1) the effect of recent significant SBP program changes on the actuarial soundness of the program, (2) the effect of these significant SBP program changes by the various categories of participants and in total on (a) DOD normal cost payments for the program and (b) Department of the Treasury (Treasury) payments to amortize …

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Congressional Medal of Honor Society of the United States of America for the fiscal years ended December 31, 2004 and 2003. GAO found no reportable instances of noncompliance. The audit reports included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."

Correspondence issued by the Government Accountability Office with an abstract that begins "The leading cause of death for children ages 3 to 7 is motor vehicle traffic crashes. Head Start, a federal early care and education program run by local grantees and targeted at low-income children, currently serves approximately 900,000 children, and transports many of them to and from Head Start centers across the country. While not required to do so, many Head Start grantees offer transportation as a way to make Head Start more widely available to the eligible population, especially very poor children. To address concerns about transporting children safely, the 1992 Head Start Improvement Act directed the Office of Head Start, housed within the U. S. Department of Health and Human Services (HHS), to develop transportation regulations to ensure the safety and effectiveness of transportation services made available to children by Head Start grantees. Head Start issued these regulations in 2001. To provide Congress with information that it requested on the regulations and their implementation, we determined: (1) the research and cost information Head Start considered in establishing the transportation regulations; (2) the actions Head Start grantees have taken to implement the vehicle, restraint, and bus monitor …