A letter report issued by the Government Accountability Office with an abstract that begins "Some U.S. financial and pension consulting firms have recently proposed alternatives to terminating a defined benefit (DB) pension plan and contracting with insurance companies to pay promised benefits. In their proposals, a plan sponsor would typically transfer the assets and liabilities of a hard-frozen DB plan--one in which all participant benefit accruals have ceased--along with additional money, to a financial entity, which would become the new sponsor. Such buyouts would have implications for participants, plan sponsors, and the Pension Benefit Guaranty Corporation (PBGC), the federal agency that insures private DB plans. This report addresses the following questions: (1) What is the basic model of proposed sales of frozen DB plans to third-party financial firms and how does it compare with a standard plan termination? (2) What are the potential risks and benefits of plan buyouts for participants, PBGC, plan sponsors, and other stakeholders? To address these questions, GAO reviewed proposed models for plan buyouts and analyzed regulatory and statutory issues associated with terminations and buyouts. GAO also interviewed labor and pension advocacy groups, pension regulatory agencies, and pension experts."

A letter report issued by the Government Accountability Office with an abstract that begins "In April 2008, the Department of Energy's (DOE) security inspection at Lawrence Livermore National Laboratory (LLNL) found significant weaknesses, particularly in LLNL's protective force's ability to assure the protection of weapons-grade (special) nuclear material. LLNL is overseen by the National Nuclear Security Administration (NNSA), a separately organized agency within DOE, and managed by a contractor. NNSA is planning to remove most of the special nuclear material from LLNL. GAO was asked to (1) characterize security deficiencies identified in the 2008 inspection; (2) determine the factors that contributed to these deficiencies; (3) identify LLNL's corrective actions to address security deficiencies; and (4) assess LLNL's plan to permanently remove the riskiest special nuclear material from its site. To conduct this work, GAO visited LLNL, reviewed numerous documents and plans, and interviewed LLNL and NNSA security officials."

A letter report issued by the Government Accountability Office with an abstract that begins "This report responds to a mandate in the Fair and Accurate Credit Transactions Act (FACT Act) of 2003 requiring GAO to assess consumers' understanding of credit reporting. The FACT Act, among other things, extended provisions governing the credit reporting system and addressed ongoing concerns about inaccuracies in credit reports. For example, the act expanded access to credit information by entitling consumers to one free credit report each year. It also established the Financial Literacy and Education Commission (FLEC) to improve consumers' understanding of credit issues. This report examines consumers' understanding and use of credit reports and scores and the dispute process and looks at factors that may influence their understanding of credit reporting."

A letter report issued by the Government Accountability Office with an abstract that begins "In carrying out its mission to ensure that securities markets are fair, orderly, and efficiently maintained, the Securities and Exchange Commission (SEC) relies extensively on computerized systems. Effective information security controls are essential to ensure that SEC's financial and sensitive information is protected from inadvertent or deliberate misuse, disclosure, or destruction. As part of its audit of SEC's financial statements, GAO assessed (1) the status of SEC's actions to correct previously reported information security weaknesses and (2) the effectiveness of SEC's controls for ensuring the confidentiality, integrity, and availability of its information systems and information. To do this, GAO examined security policies and artifacts, interviewed pertinent officials, and conducted tests and observations of controls in operation."

Correspondence issued by the Government Accountability Office with an abstract that begins "The full spectrum training mile metric is similar in some ways to the tank mile metric and dissimilar in other ways. Both metrics measure training activity of nondeployed units associated with recommended training events based on the Army's approved training strategy. Specifically, they both calculate the average number of miles a unit is expected to drive its vehicles on an annual basis for training that occurs during the reset and train/ready stages of the Army’s Force Generation (ARFORGEN) cycle."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Environmental Protection Agency's (EPA) paperwork burden, focusing on: (1) the general dimensions of EPA's paperwork requirements and the agency's progress toward reducing the burden that those requirements impose; (2) the process that EPA used to develop paperwork burden-hour estimates for its largest information collections as of September 30, 1998, and gauge the credibility of those estimates; (3) EPA's largest paperwork burden-hour reductions between September 30, 1995, and September 30, 1998, and gauge the credibility of those reductions; and (4) EPA's Reinventing Environmental Information initiative and the agency's new Office of Environmental Information."

Testimony issued by the Government Accountability Office with an abstract that begins "Recent events including last month's attack on Internal Revenue Service offices in Texas, and the January 2010 shooting in the lobby of the Nevada, federal courthouse demonstrate the continued vulnerability of federal facilities and the safety of the federal employees who occupy them. These events also highlight the continued challenges involved in protecting federal real property and reiterate the importance of protecting the over 1 million government employees, as well as members of the public, who work in and visit the nearly 9,000 federal facilities. This testimony is based on past GAO reports and testimonies and discusses challenges Federal Protective Service (FPS) faces in protecting federal facilities and tenant agencies' perspective of FPS's services. To perform this work, GAO visited a number of federal facilities, surveyed tenant agencies, analyzed documents, and interviewed officials from several federal agencies."

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. insular areas of American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), Guam, and the U.S. Virgin Islands (USVI) face serious economic and fiscal challenges and rely on federal funding to deliver critical services. The Department of the Interior (Interior), through its Office of Insular Affairs (OIA), provides roughly $70 million in grant funds annually to increase insular area self-sufficiency. GAO and others have raised concerns regarding insular areas' internal control weaknesses, which increase the risk of grant fund mismanagement. GAO was asked to determine (1) whether previously reported internal control weaknesses have been addressed and, if not, to what extent they are prevalent among OIA grant projects; (2) the challenges, if any, insular areas face in implementing OIA grant projects; and (3) the extent to which OIA has taken action to improve grant project implementation and management. GAO reviewed a random sample of 173 OIA grant files, conducted site visits, and interviewed OIA and insular area officials."

Correspondence issued by the Government Accountability Office with an abstract that begins "Stakeholders—health care industry groups and experts in antitrust law—had different perspectives on the adequacy of three key aspects of antitrust guidance for health care provider collaboration. First, stakeholders’ perspectives differed on the sufficiency of guidance on clinical integration, which involves integrating clinical activities across providers in a collaborative arrangement. Clinical integration is one way for a collaborative arrangement to satisfy the requirement that the arrangement demonstrate the potential to yield significant benefits, such as reduced costs or improved quality, in order to be able to jointly negotiate prices. Five of the six experts and one of the four industry groups said that agency guidance was sufficient, while one expert and two industry groups asserted that agency guidance on clinical integration was inadequate. Second, stakeholders’ perspectives differed as to whether the agencies should permit greater use of exclusive collaborative arrangements, which restrict the ability of providers within a collaborative arrangement to contract with other arrangements or health plans. The use of exclusive arrangements has the potential to improve or reduce competition, depending on the circumstances. Four of the experts said that the agencies’ guidance on exclusive arrangements was reasonable, …

A letter report issued by the Government Accountability Office with an abstract that begins "The large percentage of Americans that rely on private health insurance for health care coverage could expand with enactment of the Patient Protection and Affordable Care Act (PPACA) of 2010. Until PPACA is fully implemented, some consumers seeking coverage can have their applications for enrollment denied, and those enrolled may face denials of coverage for specific medical services. PPACA required GAO to study the rates of such application and coverage denials. GAO reviewed the data available on denials of (1) applications for enrollment and (2) coverage for medical services. GAO reviewed newly available nationwide data collected by the Department of Health and Human Services (HHS) from 459 insurers operating in the individual market on application denials from January through March 2010. GAO also reviewed a year or more of the available data from six states on the rates of application and coverage denials and the rates and outcomes of appeals related to coverage denials. The six states included all states identified by experts and in the literature as collecting data on the rates of application or coverage denials and together represented over 20 percent of private …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Labor (Labor) plays a vital role in promoting the welfare of American workers through administering and enforcing more than 180 federal laws that cover some 10 million employers and 125 million workers. Since the recent economic downturn, Labor's role has become even more critical as its programs provide additional employment and training supports. As such, GAO was asked to determine how well Labor is currently adhering to best management practices departmentwide to ensure that its programs are operating effectively. Specifically, this report assesses Labor's (1) strategic workforce management, (2) management controls to manage and modernize its information technology, and (3) accountability over its discretionary grants. To do this, GAO collected and reviewed Labor documents related to workforce and information technology planning, as well as grants management information, and conducted interviews with Labor's national and regional staff."

Correspondence issued by the General Accounting Office with an abstract that begins "To handle staffing shortages and rising workloads, states and other engineering and construction organizations have been relying more on contractors do work that was previously done in-house. This trend is reflected in two state highway departments that GAO visited. Both Arizona and South Carolina were relying extensively on consulting engineers to handle large parts of their workloads. Two recent studies also identified ways in which organizations acquiring design and construction services have dealt with staffing shortages and increased workloads. These include team building, partnering, and involving all stakeholders in the early stages of a project's development and in design review activities throughout the project. The acting Director of the District of Columbia's Department of Public Works, Division of Transportation (DDOT) has started to reorganize the Department to improve performance. Specifically, he plans to increase the use of contractors to supplement DDOT's staff and has established cooperative relationships with other governmental agencies by adopting strategies and best practices that others have found to be effective. The Director also plans to reorganize staff into four project teams that will have all the disciplines necessary to be responsible and accountable for …

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) Exceptional Family Member Program (EFMP) is a mandatory enrollment program for active duty servicemembers who have family members with special medical needs. When military servicemembers are considered for assignment to an installation within the United States, EFMP enrollment is used to determine whether needed services, such as specialized pediatric care, are available through the military health system at the proposed location. Due to this consideration, each military service assigns servicemembers with exceptional family members who have significant needs to certain locations because of the resources available through DOD's health care system in these communities. Further, DOD policy allows (but does not require) the military services to provide family support services specifically for exceptional family members. State and local medical, family support, and educational services in these communities may also serve the military's exceptional family members as part of providing services to local residents. The Ronald W. Reagan National Defense Authorization Act for Fiscal Year 2005 directed us to evaluate the effect of EFMP on health, support, and education services in selected civilian communities with a high concentration of EFMP enrollees. As discussed with …

A letter report issued by the Government Accountability Office with an abstract that begins "The creation of the Department of Homeland Security (DHS) represents one of the largest reorganizations of government agencies and operations in recent history. Significant management challenges exist for DHS as it merges the multiple management systems and processes from its 22 originating agencies in functional areas such as human capital and information technology. GAO was asked to identify opportunities for DHS to improve its management integration."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on the Department of Labor's (DOL) plan to develop and implement an electronic reporting and disclosure system and the status of the Department's efforts."

A letter report issued by the General Accounting Office with an abstract that begins "The Electronic Freedom of Information Act Amendments, known as e-FOIA, require federal agencies to make certain types of information available for public inspection. GAO reviewed 25 federal agencies and found that they have implemented many of the e-FOIA provisions. However, agencies have not made all required documents electronically available. Furthermore, the Department of Justice and other federal agencies have implemented reporting provisions required by e-FOIA, including annual workload reports. Although these reports provide a good overview of FOIA activities across the government, data quality issues limit their usefulness."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of Defense's (DOD) funding for activities sponsored by the Southeastern Europe Defense Ministerial during fiscal years 1999 and 2000 and the sources of this funding."

Correspondence issued by the General Accounting Office with an abstract that begins "The National Military Strategy states that the U.S. military should be able to fight and win two nearly simultaneous wars. Recently, concerns have been raised about whether the U.S. mobility capabilities may be inadequate to quickly transport the military forces and supplies necessary to execute strategy. This correspondence provides updated information on the readiness status of U.S. airlift and aerial refueling aircraft. Specifically, GAO provides (1) mission capable data for various military aircraft, (2) fiscal year 2000 average mission capable rates, and (3) data on aircraft that are not mission capable for supply and cannibalization rates for fiscal years 1997-2000."

Correspondence issued by the General Accounting Office with an abstract that begins "As part of its business systems modernization program, the Internal Revenue Service (IRS) is acquiring a system known as the Custodial Accounting Project (CAP). In September 2000, Congress directed that IRS limit its spending on CAP until IRS provided a compelling business case for investing in this project and started managing CAP as an integrated part of the business systems modernization program. GAO found that IRS has satisfied both of these directives. However, its business case guidance does not explicitly specify cost-effectiveness analyses as a way to economically justify proposed investments and define when and how these analyses should be prepared. As a result, IRS runs the risk of spending time and money developing future business cases for proposed system solutions that, like CAP, cannot be adequately justified on the basis of costs and benefits alone."

Correspondence issued by the Government Accountability Office with an abstract that begins "Congress requested that GAO determine how the Department of Commerce (National Institute for Standards and Technology and the National Oceanic and Atmospheric Administration), the Department of Energy, the Environmental Protection Agency (EPA), and the National Aeronautics and Space Administration (NASA) have implemented the May 2003 revised Office of Management and Budget (OMB) Circular A-76 process, which seeks to put commercial activities now performed by government out for public-private competition. Congress was particularly interested in outcomes where public-private competitions resulted in commercial activities being contracted out to the private sector. On December 14, 2006, we briefed Congress on the preliminary results of our review. This report is an updated version of the briefing document we used."

A letter report issued by the Government Accountability Office with an abstract that begins "IRS implemented numerous controls and procedures intended to protect key financial and tax-processing systems; nevertheless, control weaknesses in these systems continue to jeopardize the confidentiality, integrity, and availability of the financial and sensitive taxpayer information processed by IRS’s systems. Specifically, the agency continues to face challenges in controlling access to its information resources. For example, it had not always (1) implemented controls for identifying and authenticating users, such as requiring users to set new passwords after a prescribed period of time; (2) appropriately restricted access to certain servers; (3) ensured that sensitive data were encrypted when transmitted; (4) audited and monitored systems to ensure that unauthorized activities would be detected; or (5) ensured management validation of access to restricted areas. In addition, unpatched and outdated software exposed IRS to known vulnerabilities, and the agency had not enforced backup procedures for a key system."

Correspondence issued by the Government Accountability Office with an abstract that begins "In connection with fulfilling our requirement to audit the financial statements of the U.S. government, we audited and reported on the Schedules of Federal Debt Managed by the Bureau of the Public Debt (BPD) for the fiscal years ended September 30, 2005 and 2004. As part of these audits, we performed a review of the general and application information security controls over key BPD financial systems. This report presents the issues identified during our fiscal year 2005 testing of the general and application information security controls that support key BPD automated financial systems relevant to BPD's Schedule of Federal Debt. This report also includes the results of our follow-up on the status of BPD's corrective actions to address recommendations that were contained in our prior years' audits and open as of September 30, 2004. We also assessed the general and application information security controls over key BPD financial systems that the Federal Reserve Banks (FRB) maintain and operate on behalf of BPD. We will issue a separate report to the Board of Governors of the Federal Reserve System on the results of such testing."

Correspondence issued by the Government Accountability Office with an abstract that begins "In 1998, Congress passed the Veterans Programs Enhancement Act, which authorized the Department of Veterans Affairs (VA) to establish a new loan guarantee program for the construction or rehabilitation of multifamily transitional housing projects specifically designed to provide housing for homeless veterans. The program is intended to increase the amount of housing available, as well as provide other services to encourage addiction recovery and reestablish work and social relationships. GAO was asked to examine why no multifamily housing projects are operational, given that the VA's loan guarantee program was authorized 6 years ago. Specifically, GAO was asked to provide information on (1) actions VA has taken to implement the Transitional Housing Loan Guarantee Program and (2) issues that have affected program implementation."

Testimony issued by the Government Accountability Office with an abstract that begins "About a dozen people are killed or injured in natural gas transmission pipeline incidents each year. In an effort to improve upon this safety record, the Pipeline Safety Improvement Act of 2002 requires that operators assess pipeline segments in about 20,000 miles of highly populated or frequented areas for safety risks, such as corrosion, welding defects, or incorrect operation. Half of these baseline assessments must be done by December 2007, and the remainder by December 2012. Operators must then repair or replace any defective pipelines, and reassess these pipeline segments for corrosion damage at least every 7 years. The Pipeline and Hazardous Materials Safety Administration (PHMSA) administers this program, called gas integrity management. This testimony is based on ongoing work for Congress, as required by the 2002 act. The testimony provides preliminary results on the safety effects of (1) PHMSA's gas integrity management program and (2) the requirement that operators reassess their natural gas pipelines at least every 7 years. It also discusses how PHMSA has acted to strengthen its enforcement program in response to recommendations GAO made in 2004. GAO expects to issue two reports this fall …