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 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 Government Accountability Office with an abstract that begins "The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (MMA) added a prescription drug benefit to the Medicare program, which became effective January 1, 2006. To assist Medicare beneficiaries with their prescription drug costs until the new benefit became available, the MMA also required the establishment of a temporary program, the Medicare Prescription Drug Discount Card and Transitional Assistance Program, which began in June 2004. The drug card program offers Medicare beneficiaries access to discounts off the retail price of prescription drugs at the point of sale. All Medicare beneficiaries, except those receiving Medicaid drug coverage, were eligible to enroll in the drug card program. Certain low-income beneficiaries without other drug coverage qualified for an additional benefit, a transitional assistance (TA) subsidy that can be applied toward the cost of drugs covered under the drug card program. Drug cards were offered and are managed by private organizations, known as drug card sponsors. General drug cards were available to all eligible beneficiaries living in a card's service area; there are both national and regional general cards. Exclusive and special endorsement drug cards were available to specific beneficiary groups. …

Correspondence issued by the Government Accountability Office with an abstract that begins "The False Claims Act (FCA) is one of the government's primary weapons to fight fraud against the government. The Act, as amended in 1986, provides for penalties and triple damages for anyone who knowingly submits or causes the submission of false or fraudulent claims to the United States for government funds or property. Under the FCA's qui tam provisions, a person with evidence of fraud, also known as a whistle blower or relator, is authorized to file a case in federal court and sue, on behalf of the government, persons engaged in the fraud and to share in any money the government may recover. The Department of Justice (DOJ) has the responsibility to decide on behalf of the government whether to join the whistle blower in prosecuting these cases. From fiscal years 1987 through 2005, settlements and judgments for the federal government in FCA cases have exceeded $15 billion, of which $9.6 billion, or 64 percent, was for cases filed by whistle blowers under FCA's qui tam provisions. The whistle blowers share of the qui tam settlements and judgments was over $1.6 billion during this period. With regard …

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. An issue meriting concern and close scrutiny that emerged during our fiscal year 2004 CFS audit was the growing number of Chief Financial Officers (CFO) Act agencies that restated certain of their financial statements for fiscal year 2003 to correct errors. Errors in financial statements can result from mathematical mistakes, mistakes in the application of accounting principles, or oversight or misuse of facts that existed at the time the financial statements were prepared. Frequent restatements to correct errors can undermine public trust and confidence in both the entity and all responsible parties. Further, when restatements do occur, it is important that financial statements clearly communicate, and readers of the restated financial statements understand, that the financial statements originally issued by management in the previous year and the opinion thereon should no longer be …

A statement of record issued by the Government Accountability Office with an abstract that begins "The Chairman, Subcommittee on Labor, HHS and Education, Senate Committee on Appropriations, asked GAO to submit a statement for the record highlighting findings from our 2003 report on how well the Department of Labor's Mine Safety and Health Administration (MSHA) oversees its process for reviewing and approving critical types of mine plans and the extent to which MSHA's inspections and accident investigations processes help ensure the safety and health of underground coal miners."

Other written product issued by the Government Accountability Office with an abstract that begins "This report supersedes GAO-05-91SP, GAO's International Protocols, October 2004. This document contains the protocols governing the U.S. Government Accountability Office's (GAO) work that has international components or implications. These protocols provide clearly defined and transparent policies and practices on how GAO will interact with U.S. federal departments and agencies, other national governments, and international organizations in its international work. They identify what international organizations and supreme audit institutions (SAI) can expect from GAO. These protocols are intended to cover most situations that arise during the course of GAO's work and are consistent, to the extent applicable, with the protocols that govern GAO's work for the Congress and with U.S. federal agencies."

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) has established a program--the U.S. Visitor and Immigrant Status Indicator Technology (US-VISIT)--to collect, maintain, and share information, including biometric identifiers, on selected foreign nationals who enter and exit the United States. US-VISIT uses these biometric identifiers (digital fingerscans and photographs) to screen persons against watch lists and to verify that a visitor is the person who was issued a visa or other travel document. Visitors are also to confirm their departure by having their visas or passports scanned and undergoing fingerscanning at selected air and sea ports of entry. GAO was asked to testify on (1) the status of US-VISIT and (2) DHS progress in implementing recommendations that GAO made as part of its prior reviews of US-VISIT annual expenditure plans. The testimony is based on GAO's prior reports as well as ongoing work for the House Committee on Homeland Security. GAO's recommendations are directed at helping the department improve its capabilities to deliver US-VISIT capability and benefit expectations on time and within budget. According to DHS, the recommendations have made US-VISIT a stronger program."

Other written product issued by the Government Accountability Office with an abstract that begins "This report presents the highlights of GAO's fiscal year 2005 Performance and Accountability report. In short, fiscal year 2005 was an exceptional year for GAO. For example, we received a clean opinion from independent auditors on our financial statements and met or exceeded targets for 10 of 14 key performance measures, while setting or matching all-time records for 3 measures. We documented $39.6 billion in financial benefits--a return of $83 for every dollar we spent--and over 1,400 nonfinancial benefits--a record for us. The work we did to produce these benefits helped to shape important legislation, such as the Intelligence Reform and Terrorism Prevention Act of 2004 (Pub. L. No. 108-458), and increase the efficiency of various federal programs, thus improving the lives of millions of Americans. In addition, the rate at which our recommendations were implemented by the Congress or federal agencies rose to 85 percent in fiscal year 2005, and the percentage of our fiscal year 2005 products containing recommendations increased to 63 percent--exceeding the targets we set for both of these measures this year. In addition, in the first year that we are reporting …

Testimony issued by the Government Accountability Office with an abstract that begins "The National Flood Insurance Program (NFIP), established in 1968, provides property owners with some insurance coverage for flood damage. The Federal Emergency Management Agency (FEMA) within the Department of Homeland Security is responsible for managing the NFIP. The unprecedented magnitude and severity of the flood losses from hurricanes in 2005 challenged the NFIP to process a record number of claims. These storms also illustrated the extent to which the federal government has exposure for claims coverage in catastrophic loss years. FEMA estimates that Hurricanes Katrina, Rita, and Wilma will generate claims and payments of about $23 billion--far surpassing the total claims paid in the entire history of the NFIP. This testimony provides information from past and ongoing GAO work on issues including: (1) NFIP's financial structure; (2) the impact of properties with repetitive flood losses on NFIP's resources; (3) proposals to increase the number of policies in force; and (4) the status of past GAO recommendations."

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) operates a nursing home program that provides or pays for veterans' care in three nursing home settings: VA-operated nursing homes, community nursing homes, and state veterans' nursing homes. In addition, veterans needing nursing home care may also receive it from non-VA providers that are not funded by VA. VA is faced with a large elderly veteran population, many of whom may be in need of nursing home care. In 2004, 38 percent of the nation's veteran population was over the age of 65, compared with 12 percent of the general population. The Veterans Millennium Health Care and Benefits Act (Millennium Act) of 1999 and VA policy require that VA provide nursing home care to certain veterans. This statement focuses on VA's nursing home program and trends in nursing home expenditures, trends in the number of patients served, or "patient workload," and key challenges VA faces in planning for nursing home care for veterans. To examine these trends, GAO updated information from prior work with spending and patient workload data for fiscal year 2005 that VA provided. In a November 2004 report, GAO …