Other written product issued by the Government Accountability Office with an abstract that begins "The unified budget deficit--sometimes called the "cash deficit"--and the net operating cost-- sometimes called the "accrual deficit"--are two key measures of the government's annual fiscal position. The cash deficit provides information on the government's current cash flow and borrowing needs. The accrual deficit provides information on the current cost of government-- the amount of resources used to produce goods or deliver services during the fiscal year-- regardless of when cash is used."

A letter report issued by the Government Accountability Office with an abstract that begins "Through its Retirement Systems Modernization (RSM) program, the Office of Personnel Management (OPM) is modernizing the paper intensive processes and antiquated information systems it uses to support the retirement of civilian federal employees. RSM is intended to deploy new or modified systems beginning in February 2008 to improve the efficiency and effectiveness of the agency's retirement program. GAO was asked to (1) determine whether OPM is effectively managing the RSM program to ensure that system components perform as intended and (2) evaluate the risks, cost, and progress of the RSM program. To meet these objectives, GAO analyzed program documentation against relevant plans, policies, and practices."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2006, consumers paid over $36 billion in fees associated with checking and savings accounts, raising questions about consumers' awareness of their accounts' terms and conditions. GAO was asked to review (1) trends in the types and amounts of checking and deposit account fees since 2000, (2) how federal banking regulators address such fees in their oversight of depository institutions, and (3) the extent that consumers are able to obtain account terms and conditions and disclosures of fees upon request prior to opening an account. GAO analyzed fee data from private data vendors, publicly available financial data, and information from federal regulators; reviewed federal laws and regulations; and used direct observation techniques at depository institutions nationwide."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Capitol Power Plant (CPP), managed by the Architect of the Capitol (AOC), provides heating and cooling for the U.S. Capitol and surrounding facilities. This plant, which provides steam and chilled water year-round for about 16 million square feet of space in 24 facilities, consists of 4 main components--the steam plant, the East Refrigeration Plant, the West Refrigeration Plant, and the administration building. In 2003, CPP awarded a construction contract that involved a major effort both to expand the capacity of the plant to meet the growing heating and cooling needs of the U.S. Capitol and to update plant equipment. The centerpiece of this expansion effort is the West Refrigeration Plant Expansion project, a $100.9 million project scheduled for completion in March 2008. For more than a decade, potential overstaffing at CPP has been a principal concern. In 1996, an AOC engineering consultant for CPP asserted that CPP was overstaffed and recommended reducing staff as a way to deliver CPP services more costeffectively. In 2004, in response to a congressional mandate to assess CPP operations and infrastructure, we recommended that AOC update the consultant's 1996 study and examine …

A letter report issued by the Government Accountability Office with an abstract that begins "Medicaid, a joint federal and state program, finances health care for 60 million low-income people. Section 1115 of the Social Security Act authorizes the Secretary of Health and Human Services to waive certain federal Medicaid requirements and allow demonstration projects that are likely to promote Medicaid objectives. Under federal policy, states must show that federal spending for proposed demonstrations will be no greater than if the state's existing Medicaid program were continued. GAO examined the extent to which HHS ensured that recent comprehensive 1115 demonstrations--affecting a broad range of services for beneficiaries statewide--will (1) be budget neutral to the federal government and (2) maintain Medicaid's fiscal integrity. For demonstrations approved in 2005 (Florida and Vermont), GAO obtained information from federal and state officials and also relied on past reviews of other demonstrations."

A letter report issued by the Government Accountability Office with an abstract that begins "In recent years, congressional concern and public debate have increased about the nature and growing number of earmarks. This report seeks to provide Congress and the public with an understanding of how agencies respond to congressional funding directions by examining how selected executive branch agencies translate these directions from Congress into governmental activities. There have been numerous calls in and out of Congress for earmark reform in response to concerns about the nature and number of earmarks. Both Houses of Congress have taken steps to increase disclosure requirements. The President has also called for earmark reform. In January 2007, the Office of Management and Budget (OMB) directed agencies to collect and submit data to it on fiscal year 2005 earmarks in appropriations bills and certain authorization bills. GAO collected and analyzed information on four agencies' processes (i.e., the Department of Defense, Department of Energy, Department of Transportation, and U.S. Army Corps of Engineers' Civil Works programs). Our objectives were to identify, for these agencies, (1) their processes for identifying and categorizing congressional directives; (2) their processes for tracking, implementing, and reporting on congressional directives; and (3) …

A letter report issued by the Government Accountability Office with an abstract that begins "Supplemental appropriations laws (supplementals) are a tool for policymakers to address needs that arise after the fiscal year has begun. Supplementals provide important and necessary flexibility but some have questioned whether supplementals are used just to meet the needs of unforeseen events or whether they also include funding for activities that could be covered in regular appropriations acts. GAO was asked to evaluate (1) trends in supplemental appropriations enacted from fiscal years 1997-2006 and (2) steps that could be taken to increase transparency and establish additional controls over emergency supplemental appropriations. Also, GAO consulted with budget experts to discuss options for reform."

A letter report issued by the Government Accountability Office with an abstract that begins "Within the Department of Health and Human Services (HHS), the Food and Drug Administration (FDA) is responsible for reviewing the safety and effectiveness of medical devices. The decision to label a device as single-use or reusable rests with the manufacturer. To market a reusable device, a manufacturer must provide data demonstrating to FDA's satisfaction that the device can be cleaned and sterilized without impairing its function. Alternatively, a single-use device (SUD) may be marketed without such data after demonstrating to FDA that the device is safe and effective if used once. Even though labeled for single-use, some SUDs are reprocessed for reuse with FDA clearance. This report addresses (1) the SUD reprocessing industry--the number of reprocessing establishments, the types of devices reprocessed, and the extent to which hospitals use reprocessed SUDs, (2) the steps FDA has taken to strengthen oversight of reprocessed SUDs, both on its own and in response to legislative requirements, and (3) the safety of reprocessed SUDs compared with other types of medical devices. GAO reviewed FDA data on reprocessors, reprocessed SUDs, and device-related adverse events, as well as FDA documents and inspection …

Testimony issued by the Government Accountability Office with an abstract that begins "The federal government is accountable for how its agencies and grantees spend hundreds of billions of taxpayer dollars and is responsible for safeguarding those funds against improper payments and recouping those funds when improper payments occur. The Congress enacted the Improper Payments Information Act of 2002 (IPIA) and section 831 of the National Defense Authorization Act for Fiscal Year 2002, commonly known as the Recovery Auditing Act, to address these issues. GAO was asked to testify on agencies' efforts to eliminate and recover improper payments. Specifically, GAO focused on (1) progress made in agencies' implementation and reporting under IPIA for fiscal year 2007, (2) major challenges that continue to hinder full reporting of improper payment information, and (3) agencies' efforts to report on recovery auditing and recoup contract overpayments. This testimony is based in part on a recently issued report (GAO-08-377R) in addition to a further review and analysis of improper payment and recovery auditing information reported in agencies' fiscal year 2007 performance and accountability reports (PAR) or annual reports. The Office of Management and Budget (OMB) provided technical comments which GAO incorporated as appropriate."

A letter report issued by the Government Accountability Office with an abstract that begins "There are 37 research reactors in the United States, mostly located on college campuses. Of these, 33 reactors are licensed and regulated by the Nuclear Regulatory Commission (NRC). Four are operated by the Department of Energy (DOE) and are located at three national laboratories. Although less powerful than commercial nuclear power reactors, research reactors may still be attractive targets for terrorists. As requested, GAO examined the (1) basis on which DOE and NRC established the security and emergency response requirements for DOE and NRC-licensed research reactors and (2) progress that the National Nuclear Security Administration (NNSA) has made in converting U.S. research reactors that use highly enriched uranium (HEU) to low enriched uranium (LEU) fuel. This report summarizes the findings of GAO's classified report on the security of research reactors (GAO-08-156C)."

Testimony issued by the Government Accountability Office with an abstract that begins "Voting is fundamental to our democratic system, and federal law generally requires polling places for federal elections to be accessible to older voters and voters with physical disabilities. Following reports of problems encountered in the close 2000 presidential election with respect to voter registration lists, absentee ballots, ballot counting, and antiquated voting systems, the Help America Vote Act of 2002 (HAVA) was enacted. Among other provisions, HAVA includes requirements for the accessibility of voting systems, effective January 1, 2006. In the past, GAO has published several reports on issues related to voting access for older voters. Our prior work, including on-site inspections of a national sample of polling places in election year 2000, a comprehensive review of the election system in 2004, and a review of transportation issues facing seniors, has identified a number of potential barriers to voting for older Americans, as well as accommodations and progress in a number of areas. Drawing from prior work, GAO's testimony will focus on (1) a variety of factors that affect the ability of older voters to travel to polling places, cast their votes in the voting room, or avail …