Correspondence issued by the Government Accountability Office with an abstract that begins "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 through the Retirement Systems Modernization (RSM) program. In January 2008, we reported on the agency's management of this program, in which we noted concerns and made recommendations for improvement in four key areas: (1) system testing, (2) system defect resolution, (3) program cost estimation, and (4) program earned value management. The explanatory statement of the House Appropriations Committee regarding the fiscal year 2008 Consolidated Appropriations Act directed OPM to submit to Cpngressional Committees and to GAO not later than February 20, 2008, a report of its actions on the four areas of concern that we identified. Further, the explanatory statement directed that GAO provide to Congressional Committees and to OPM our comments on the agency's report."