Memorandum of Meeting at which Mr. H. T. Johnson, Assistant Secretary of the Navy, Installations and Environment (ASN (I&E)), met with Mr. Chris Paul, Military Legislative Advisor to Senator John McCain (R. Ariz.), at 1315 in Room 4E523 at the Pentagon. Commander Edward W. Brown, USN, Legislative Liaison; Commander Fred Latrash, USN, Office of Senator John McCain (R. Ariz); Commander Robert E. Vincent 11, JAGC, USN, IAT Recorder; and Captain James A. Noel, USMC, IAT Recorder, were present as well.

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Health and Human Services' (HHS) National Institutes of Health (NIH) is the nation's leader in conducting and sponsoring biomedical research. More than 80 percent of NIH's budget, which totaled over $28 billion in fiscal year 2006, is used to support extramural research, which is primarily conducted at over 500 universities nationwide. NIH reimburses universities for direct costs that can be specifically attributed to research sponsored by NIH grants, including costs for labor and materials used solely to carry out the research. It also reimburses universities for indirect costs, which include various facility and administrative expenses incurred by the universities for the shared support of such research. To be reimbursed for direct and indirect costs, universities must properly identify and claim them in accordance with federal guidance. Because indirect costs cannot be specifically attributed to a particular research grant, they are charged via an indirect cost rate that is applied to the direct costs for each grant agreement. The oversight responsibilities of NIH's institutes and centers (IC) include the financial management of grants as well as ensuring that grantees comply with the terms of the grants. …

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Vietnam Veterans of America, Inc., for fiscal year 2005. 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 generally accepted accounting principles."

Correspondence issued by the Government Accountability Office with an abstract that begins "On December 6, 2006, GAO testified before the Senate Committee on Homeland Security and Governmental Affairs on the results of our audit and investigation of hurricanes Katrina and Rita disaster relief efforts. This letter provides our response to Congress's supplemental question for the record. The testimony indicated that the Federal Emergency Management Agency (FEMA) distributed $20 million under the Individuals and Household Program to individuals who claimed damages for both Hurricane Katrina and Hurricane Rita. Congress asked whether it was our conclusion that the entire $20 million was paid improperly or was the $20 million the amount that potentially was paid improperly. Congress also asked whether we investigated each payment comprising the total $20 million."

Correspondence issued by the General Accounting Office with an abstract that begins "We evaluated fiscal year 2002 activity affecting distributions to the Unemployment Trust Fund (UTF)."

Correspondence issued by the General Accounting Office with an abstract that begins "This report is to bring the Office of Federal Procurement Policy's attention to two GAO recommendations concerning the acquisition of information technology services under the Federal Supply Schedule (FSS). In GAO's view, implementation of these recommendations has been delayed because of unnecessary coupling with other FSS issues."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Air Force Sergeants Association for fiscal years 2006 and 2005. GAO found no reportable instances of noncompliance. The audit reports include the auditor's opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO identified the reasons for the Army National Guard's unfinanced Operation and Maintenance (O&M) requirements, focusing on the: (1) way the Guard prepares its O&M budget; (2) five Army models the Guard uses to generate most of its O&M requirements; and (3) improvements the Army and the Guard are making to correct problems in their use of the models."

Correspondence issued by the General Accounting Office with an abstract that begins "In response to concerns about the professionalism and conduct of some Department of Justice attorneys, as well as the process of holding them accountable to ethical standards, this report provides information on Justice's Office of Professional Responsibility (OPR). GAO obtained information on the types of allegations OPR was able to substantiate against attorneys, the source of the allegations, the specific allegations, and OPR's recommendations for disciplinary actions. OPR generally placed its findings in the attorneys' official personnel folder, either temporarily or permanently, depending on the severity of misconduct. OPR said that although some attorneys under investigation retired or resigned from the Department, it was unable to determine whether they left because of the investigation. Those attorneys would deny that their departure was triggered by the investigation, and OPR officials said it would be difficult to establish a cause-an-effect relationship. OPR would, however, continue the investigation if other Justice employees were involved or if the allegations were serious. When OPR administratively closed a case because the issues were before the courts, it flagged these cases in its tracking system so that it could continue its investigations at a later …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the eligibility for education tax benefits for students receiving financial assistance from the Department of Veterans Affairs (VA), focusing on: (1) the major differences between VA's process of approving courses of study and the Department of Education's process of certifying schools; and (2) the number of VA students and schools that could be affected by expanding eligibility for educational tax benefits to include schools that Education does not now certify."

A statement of record issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed its report on how federal requirements affect local school districts, focusing on: (1) the major federal requirements that affect school districts; (2) the issues school districts face in implementing these requirements; and (3) recent initiatives by Congress and the Department of Education to provide flexibility to school districts."

Correspondence issued by the General Accounting Office with an abstract that begins "This report is the release of the database of information collected during research for the report entitled Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges."

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits GAO's findings on the status of the Department of Defense's efforts to develop a management approach to guide business transformation. This work was performed under the authority of the Comptroller General to conduct evaluations on his own initiative and as part of our work for GAO's High Risk Series, January 2009 Update."

Correspondence issued by the General Accounting Office with an abstract that begins "On November 18, 2003, we testified before Congress on the Department of Defense's (DOD) new acquisition policy for space systems. The new acquisition policy, issued in October 2003, sets the stage for decision making for DOD's investment in space systems, which currently stands at more than $18 billion annually and is expected to grow considerably over the next decade. Congress requested that we provide additional comments on several issues relating to the new policy and other space acquisition issues."

Correspondence issued by the Government Accountability Office with an abstract that begins "On November 9, 2005, GAO testified before the Subcommittee on Oversight of Government Management, the Federal Workforce, and the District of Columbia, Senate Committee on Homeland Security and Governmental Affairs at a hearing on "Access Delayed: Fixing the Security Clearance Process, Part II." This letter responds to three questions for the record that Senator Daniel K. Akaka posed."

Correspondence issued by the General Accounting Office with an abstract that begins "The Environmental Protection Agency (EPA) awards over one-half if its budget, or about $4 billion, annually in grants. At the end of fiscal year 2002, EPA was providing funding to 4,100 grant recipients, with $245.4 million, or nearly 6 percent of its awarded grant dollars, going to nonprofit grant recipients. Congressional hearings in 1996 and 1999 cited concerns with the grants management capabilities of nonprofit grantees. Specifically, the 1996 hearing raised questions about nonprofit grant recipients' use of federal funds for lobbying. The 1999 hearing cited concerns with the ability of nonprofit grantees to manage their grants, because, for example, many nonprofit organizations do not have staff with accounting backgrounds. Often, their grants are too small to be covered under the requirements of the Single Audit Act. In response to such concerns, EPA has included lobbying restrictions in grant agreements, issued guidance and policies on grantee oversight, and has attempted to improve nonprofit grantees' grants management with a 1-day training course and follow-up instructional videotape specifically designed for nonprofit grant recipients. However, as we reported in August 2003, nonprofit grant recipients continue to have problems managing their grants. …

Guidance issued by the General Accounting Office with an abstract that begins "GAO developed congressional protocols for governing its work to better serve Congress, to improve the efficacy and efficiency of its work, and to ensure equitable treatment of all requesters."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed census data to better clarify the relationship between the Census Bureau's data collection workload and the time and work force needed to complete it. These factors--used to calculate productivity--are some of the largest drivers of census costs, and the Bureau developed its budget for the 2000 Census using a model that contained key assumptions about expected workload and enumerator productivity. GAO was unable to calculate productivity levels for the 2000 census or most of the earlier censuses examined because data was largely unavailable, incomplete, or not comparable. Moreover, definitional differences in how the Bureau counted the number of enumerators who worked on the census, and variations in census-taking methodologies, limited the comparability of productivity data from one census to the next."

Correspondence issued by the Government Accountability Office with an abstract that begins "The U.S. stockpile of 1,269 tons of VX nerve agent stored at the Newport Chemical Depot (Newport), Indiana, is one of nine stockpiles that the Department of Defense (DOD) must destroy in response to congressional direction initially provided in 1985. In addition, the stockpile must be destroyed to comply with the requirements of the Chemical Weapons Convention, which the United States became a party to in 1997. The stockpile at Newport is the first U.S. stockpile containing VX that will be destroyed by using neutralization--a process that mixes hot water and sodium hydroxide (a caustic chemical) with VX to change the chemical composition to a less toxic form. The resulting by-product is a liquid wastewater commonly referred to as hydrolysate that consists mostly of water but also has a caustic component and organic salts that need further treatment to meet Chemical Weapons Convention requirements and to meet federal and state environmental requirements for disposal. The Army, DOD's designated executive agent, began neutralizing Newport's VX stockpile on-site in May 2005 and, as of December 1, 2006, reports neutralizing about 34 percent of the stockpile. None of the generated hydrolysate--expected …

Correspondence issued by the Government Accountability Office with an abstract that begins "Among the Internal Revenue Service's (IRS) many tools to collect outstanding taxes is its ability to use the property of a taxpayer as security for an outstanding tax debt. IRS exercises this power when it files a federal tax lien against the property of a taxpayer. As part of its tax collection activities, IRS reported filing more than 548,000 tax liens against taxpayer property in fiscal year 2003. Since a lien encumbers taxpayer property, IRS's ability to file a lien is a powerful tool in enforcing the tax laws. With this power, however, comes the responsibility to ensure that liens are released timely once taxpayers satisfy their tax debt. The Internal Revenue Code (IRC) addresses timeliness by requiring IRS to release liens within 30 days of the tax debt's satisfaction. If IRS fails to timely release federal tax liens, taxpayers can suffer undue hardship and burden. Because federal tax liens appear on commercial credit reports, (1) businesses may be unable to obtain necessary credit because lenders may assume they are bad credit risks, (2) individuals may miss an opportunity to buy a home or an automobile because they …

Correspondence issued by the Government Accountability Office with an abstract that begins "On December 17, 2008, GAO issued a report concerning our findings on the Social Security Administration's (SSA) collection of medical evidence in the disability determination process. In the course of our review, an issue arose that was outside the scope of our work but is important to how SSA communicates its disability determinations to claimants. During this review, we examined a limited random selection of electronic folders for initial disability determinations for fiscal year 2007. The folders included notices sent to each denied claimant to explain the reasons for the denial of their claim and the evidence used to make the determination. Our findings related to these notices and current SSA policy regarding them is the subject of this report. This report also contains a recommendation that warrants SSA management's consideration."

Correspondence issued by the Government Accountability Office with an abstract that begins "Defense trade impacts many issues of importance to the Department of Defense (DOD), including maintaining a healthy supplier base, protecting critical technologies, ensuring access to a secure supply of defense-related items and services, managing technology transfers, and increasing interoperability with allies. A critical element to guide decision makers is access to comprehensive and reliable data. The Committee on Armed Services, through its report on the National Defense Authorization Act for Fiscal Year 2006, directed GAO to identify and assess defense trade data. In response, we (1) identified defense trade data available from U.S. government sources and their limitations, and (2) determined defense trade balances as indicated by the data for years 2000 through 2004."

Correspondence issued by the General Accounting Office with an abstract that begins "Environmental reviews of complex federally funded highway construction projects may take years. The Congress has an interest in identifying and, if necessary, addressing the reasons to expedite highway projects. To better understand these reasons, the Federal Highway Administration (FHWA) surveyed its 55 division offices to determine why the environmental review of certain highway projects took more than 5 years. The Chairman of the House Committee on Transportation and Infrastructure requested that we determine (1) the reasonableness of FHWA's survey methodology and offer suggestions for improvement, if appropriate, and (2) the feasibility of resurveying the same projects to gain an additional understanding about why environmental reviews took more than 5 years. To carry out this work, we interviewed FHWA officials about how they selected projects, surveyed their division offices, and analyzed the responses they obtained. In addition, we applied the lessons learned from FHWA's original approach to assess the feasibility of resurveying the same projects."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reported on the Administrative Office of the United States Courts' (AOUSC) progress in implementing six GAO recommendations to improve its long-range space planning process. AOUSC has fully implemented five of the six recommendations and partially implemented one. Specifically, AOUSC began (1) using a statistical classification technique, known as cluster analysis, to create groups of federal districts with similar characteristics; (2) relying on an automated computer program called AnyCourt to verify that districts' estimates of space baselines are consistent with the U.S. Courts Design Guide; (3) using a standard statistical forecasting technique, known as AutoRegressive Integrated Moving-Average, as a basis for developing more accurate caseload projections; (4) helping districts improve their personnel projections by comparing their projections to AOUSC personnel projections and discussing the results with districts when large deviations occurred; and (5) providing the General Services Administration (GSA) with data related to 10-year projections of districts' estimated space needs to support the judiciary's request for congressional approval of funds to build new court-related facilities and modify existing buildings. AOUSC has been unable to fully implement the remaining recommendation to update the districts' plans every 3 to 5 …