A letter report issued by the Government Accountability Office with an abstract that begins "The United States Marine Corps is facing a critical shortage of heavy-lift aircraft. In addition, current weapon systems are heavier than their predecessors, further challenging the Marine Corps's current CH-53E heavy-lift helicopters. To address the emerging heavy-lift requirements, the Marine Corps initiated the CH-53K Heavy Lift Replacement program, which has experienced significant cost increase and schedule delays since entering development in 2005. This report (1) determines how the CH-53K's estimates of cost, schedule, and quantity have changed since the program began development and the impact of these changes and (2) determines how the CH-53K's current acquisition strategy will meet current program targets as well as the warfighter's needs. To address these objectives, GAO analyzed the program's budget, schedules, acquisition reports, and other documents and interviewed officials from the program office, the prime contractor's office, the Marine Corps, the Defense Contract Management Agency, and the Office of the Secretary of Defense."

A letter report issued by the Government Accountability Office with an abstract that begins "This is the Spanish language highlights associated with GAO-10-91. Executive Order 13166 (August 11, 2000) directs each federal agency to improve access to federal programs and services for persons with limited English proficiency (LEP). Using guidance issued by DOJ, agencies are generally required to develop recipient guidance and/or an LEP plan outlining steps for ensuring that LEP persons can access federal services and programs. As requested, GAO (1) determined which agencies have completed their recipient guidance and LEP plan, (2) assessed the extent to which the selected agencies have implemented the Executive Order consistent with DOJ's guidance, and (3) examined DOJ's and the three selected agencies' efforts to enhance collaboration. GAO analyzed the Executive Order and agencies' recipient guidance and plans posted on LEP.gov; selected the IRS, FEMA, and SBA for this review because of the amount and significance of their interaction with LEP persons; and reviewed documentation of agencies' collaborative efforts to provide access to federal services. (Spanish Language Summary)"

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Energy (DOE) relies on contractors to conduct its mission activities. DOE reimburses these contractors for allowable costs, including the costs of providing pension and other postretirement benefits, such as retiree health care plans. Since the economic downturn, DOE has had to devote significantly more funding toward reimbursing these benefit costs, in part because of a decline in interest rates and asset values that has increased contractor pension contributions. In a challenging budgetary environment, further growth in these costs could put pressure on DOE's mission work. GAO was asked to report on (1) the level of control DOE has over contractor pension and other postretirement benefit costs under its current business model and (2) the changes DOE has adopted since the national economic downturn to manage those costs and the extent to which those changes have enhanced its approach. To do so, GAO reviewed relevant laws, regulations, and DOE guidance; analyzed agency financial data; and interviewed officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Service members found unfit for duty due to a service-related illness or injury may be eligible for military disability retirement. When their disability is not stable, however, they may be placed on the military's Temporary Disability Retired List (TDRL) and granted temporary benefits for as long as 5 years. GAO was asked to respond to concerns about TDRL caseloads, management, and impact on servicemembers. To address these concerns, we analyzed TDRL data; interviewed military officials; reviewed laws, regulations, and other relevant documents; and conducted 12 focus groups with temporary retirees. This report examines (1) recent trends in the TDRL caseload size, (2) recent trends in the characteristics of those placed on the TDRL, (3) disability retirement outcomes for TDRL placements, (4) the adequacy of TDRL management, and (5) the adequacy of information provided to TDRL retirees."

A letter report issued by the Government Accountability Office with an abstract that begins "In February 2007, a series of Washington Post articles disclosed problems at Walter Reed Army Medical Center, particularly with the management of servicemembers receiving outpatient care. In response, the Army established Warrior Transition Units (WTU) for servicemembers requiring complex case management. Each servicemember in a WTU is assigned to a Triad of Care--a primary care manager, a nurse case manager, and a squad leader--who provide case management services to ensure continuity of care. The Army established staff-to-servicemember ratios for each Triad of Care position. This report examines (1) the Army's ongoing efforts to staff WTU Triad of Care positions and (2) how the Army monitors the recovery process of WTU servicemembers. GAO reviewed WTU policies, analyzed Army staffing and monitoring data, interviewed Army officials, and visited five selected WTUs."

A letter report issued by the General Accounting Office with an abstract that begins "In its role as the nation's tax collector, the Internal Revenue Service (IRS) has a demanding responsibility in collecting taxes, processing tax returns, and enforcing the nation's tax laws. Since GAO's first audit of IRS's financial statements in fiscal year 1992, a number of weaknesses in IRS's financial management operations have been identified. In related reports, GAO has recommended corrective action to address those weaknesses. Each year as part of the annual audit of IRS's financial statements, GAO not only makes recommendations to address any new weaknesses identified but also follows up on the open weaknesses GAO identified in previous years' audits. The purpose of this report is to assist IRS management in tracking the status of audit recommendations and actions needed to address them."

Other written product issued by the Government Accountability Office with an abstract that begins "The Government Accountability Office (GAO) and the U.S. Department of Agriculture’s Office of Inspector General (OIG) seek to enhance the efficiency, effectiveness, and accountability of the federal government. As Congress debates ways to address the federal government’s long-term fiscal imbalance, it becomes even more critical that we help with this challenge by identifying opportunities for cost-savings and for improving programs to ensure that every dollar counts."

Correspondence issued by the General Accounting Office with an abstract that begins "Medicare's home health benefit provides skilled nursing and other services to beneficiaries who are homebound. The Department of Health and Human Services (HHS) had a long-standing policy that beneficiaries who regularly attend adult day care were not considered homebound, particularly if the purpose of attending was to receive nonmedical or custodial care. In 2000, Congress indicated that Medicare beneficiaries who attended adult day care could still be considered homebound if they still met the other homebound requirements. GAO found that this clarification will have little effect on program costs or access to services because the number of affected individuals is small. On the basis of National Long Term Care Survey data, GAO estimates that 0.2 percent of elderly Medicare beneficiaries who attended adult day care had mobility or cognitive impairments that might make some eligible for Medicare home health services."

A letter report issued by the Government Accountability Office with an abstract that begins "In 1996, the United Nations (UN) Security Council and Iraq began the Oil for Food program to address Iraq's humanitarian situation after sanctions were imposed in 1990. More than $67 billion in oil revenue was obtained through the program, with $31 billion in humanitarian assistance delivered to Iraq. The 2005 Defense Authorization Act mandated that GAO review the Oil for Food program. GAO reviewed how the UN adhered to five key internal control standards in its stewardship of the program. GAO assessed (1) the program's control environment and (2) key elements of the other internal control standards. GAO also reported on the UN Compensation Commission's progress in paying reparations from Iraq's invasion of Kuwait."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal policy requires that small businesses receive the maximum practicable opportunity for providing goods and services to federal agencies through prime contracts--direct contracts between the government and a contractor. The Department of Energy (DOE) buys more than $20 billion in goods and services annually. GAO was asked to (1) discuss DOE's key efforts to increase small business prime contracting opportunities and (2) identify the management challenges DOE faces in improving its small business prime contracting performance. In addition to these objectives GAO is providing information on the management of small business programs by other federal agencies that either share certain characteristics with DOE's largest program offices or that have components that share certain characteristics with these offices."

Correspondence issued by the Government Accountability Office with an abstract that begins "In November 2010, we issued our opinion on the Federal Housing Finance Agency's (FHFA) fiscal years 2010 and 2009 financial statements. Our report also included our opinion on the effectiveness of FHFA's internal control over financial reporting as of September 30, 2010, and our evaluation of FHFA's compliance with provisions of selected laws and regulations for the fiscal year ended September 30, 2010. The Housing and Economic Recovery Act of 2008 (HERA) created FHFA and gave it responsibility for, among other things, the supervision and oversight of the Federal National Mortgage Association (Fannie Mae), the Federal Home Loan Mortgage Corporation (Freddie Mac), and the 12 federal home loan banks. Specifically, FHFA was assigned responsibility for ensuring that the regulated entities operate in a fiscally safe and sound manner, including maintenance of adequate capital and internal controls, in carrying out their housing and community-development finance mission. HERA requires FHFA to annually prepare financial statements, and requires GAO to audit these statements. The purpose of this report is to present additional information on the internal control and accounting procedure issues we identified during our audit of FHFA's fiscal year 2010 …

A letter report issued by the Government Accountability Office with an abstract that begins "The Coast Guard manages a broad $27 billion major acquisition portfolio intended to modernize its ships, aircraft, command and control systems, and other capabilities. GAO has reported extensively on the Coast Guard's significant acquisition challenges, including project challenges in its Deepwater program. GAO's prior work on the Coast Guard acquisition programs identified problems in costs, management, and oversight, but it also recognized several steps the Coast Guard has taken to improve acquisition management. In response to the Coast Guard Authorization Act of 2010, GAO (1) assessed Coast Guard capabilities to manage its major acquisition programs, and (2) determined the extent to which the Coast Guard leverages Department of Defense (DOD) and other agency contracts or expertise to support its major acquisition programs. GAO reviewed Department of Homeland Security (DHS) and Coast Guard acquisition documents, GAO and DHS Inspector General reports, and selected DOD contracts; and interviewed Coast Guard, DHS, and DOD officials"

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government increasingly relies on information technology (IT) systems to provide essential services affecting the health, economy, and defense of the nation. To assist in providing these important services, the federal government relies extensively on contractors to provide IT services and systems. In addition to contractors that provide systems and services to the federal government, other organizations possess or use federal information or have access to federal information systems. These other organizations with privileged access to federal data and systems can include grantees, state and local governments, and research and educational institutions. The Office of Management and Budget (OMB) cited contractor security as a governmentwide challenge in a 2001 information security report to Congress. Recognizing the need for agencies to have effective information security programs, Congress passed the Federal Information Security Management Act of 2002 (FISMA), which provides the overall framework for ensuring the effectiveness of information security controls that support federal operations and assets. FISMA requirements apply to all federal contractors and organizations or sources that possess or use federal information or that operate, use, or have access to federal information systems on behalf …

A letter report issued by the General Accounting Office with an abstract that begins "The government produces billions of coins and currency notes each year. Coins are made by the U.S. Mint and issued by the Treasury Department. Currency notes are made by the Bureau of Engraving and Printing and issued by the Federal Reserve System (Fed). The Fed buys coins from the Mint at face value but pays the Bureau only the costs of printing currency. Coins on the books of the Fed are assets that are issued by the Mint, and notes are liabilities of the Federal Reserve Banks. In recent years congressional hearings have highlighted the confusion over differences in the budgetary and accounting treatment of coins and currency. In addition, the Treasury Inspector General and others have reported problems with Mint and Bureau operations. GAO was asked to review (1) how the costs and earnings from coins and currency are budgeted and accounted for and (2) whether any operational problems at the Mint and Bureau need further action."

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Housing Finance Agency (FHFA) relies extensively on computerized systems to carry out its mission to provide effective supervision, regulation, and housing mission oversight of the Federal National Mortgage Association (Fannie Mae), the Federal Home Loan Mortgage Corporation (Freddie Mac), and the federal home loan banks. Effective information security controls are essential to ensure that FHFA's financial information is protected from inadvertent or deliberate misuse, disclosure, or destruction. As part of its audit of FHFA's fiscal year 2009 financial statements, GAO assessed the effectiveness of the agency's information security controls to ensure the confidentiality, integrity, and availability of the agency's financial information. To do this, GAO examined FHFA information security policies, procedures, and other documents; tested controls over key financial applications; and interviewed key agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2007, the Department of Homeland Security's (DHS) Infrastructure Security Compliance Division (ISCD) has assigned about 3,500 high-risk chemical facilities to risk-based tiers under its Chemical Facility Anti-Terrorism Standards (CFATS) program, but it has not fully assessed its approach for doing so. The approach ISCD used to assess risk and make decisions to place facilities in final tiers does not consider all of the elements of consequence, threat, and vulnerability associated with a terrorist attack involving certain chemicals. For example, the risk assessment approach is based primarily on consequences arising from human casualties, but does not consider economic consequences, as called for by the National Infrastructure Protection Plan (NIPP) and the CFATS regulation, nor does it consider vulnerability, consistent with the NIPP. ISCD has begun to take some actions to examine how its risk assessment approach can be enhanced, including commissioning a panel of experts to assess the current approach, identify strengths and weaknesses, and recommend improvements. ISCD will need to incorporate the various results of these efforts to help them ensure that the revised risk assessment approach includes all elements of risk. After ISCD has …

A letter report issued by the Government Accountability Office with an abstract that begins "Following September 11, 2001, the number of international students coming to the United States dropped for the first time in over 30 years. While enrollments have rebounded, the U.S. image has declined in the Muslim world and elsewhere. To improve global attitudes toward America, the U.S. government funds higher education for international students to facilitate exchanges, promote understanding among peoples in different countries, and build capacity in developing nations. To provide insight on how higher education is used to advance public diplomacy and development assistance goals, we examined (1) the objectives the United States and selected peer governments seek to advance through higher education for international students and the approaches they employ to attract international students, and (2) the characteristics of major U.S. and peer government programs that fund higher education for international students to support public diplomacy and development goals. GAO collected information from the United States, Australia, China, the European Commission, Germany, and the United Kingdom."

A letter report issued by the General Accounting Office with an abstract that begins "The nation faces a complex challenge in addressing recent trends in children's health and eating habits. To address these trends, in 2001, the U.S. Surgeon General issued a call to action to prevent and decrease overweight and obesity among all Americans, especially children. In this statement, schools were identified as one of the key settings for public health strategies to address these issues. The National School Lunch and School Breakfast Programs provide millions of children with nutritious meals each school day. The United States Department of Agriculture's (USDA) Food and Nutrition Service (FNS) administers these programs at the federal level, and FNS subsidizes the meals served through these programs in local schools as long as the meals meet certain nutritional guidelines. In the last decade, these nutritional guidelines were amended to require schools to serve meals that adhere to the Dietary Guidelines for Americans, which limit total and saturated fat and provide specific minimum levels of vitamins and nutrients. Despite these efforts to improve the nutritional quality of meals offered through the school meal programs, other foods not provided through these programs are often available to …

A letter report issued by the Government Accountability Office with an abstract that begins "The Smithsonian is the world's largest museum complex and research organization, with 18 museums and galleries, 10 science centers, and a zoological park. The age of the structures, past inattention to maintenance needs, and high visitation have left its facilities in need of revitalization and repair. Currently, the Smithsonian estimates $2.3 billion in costs for revitalization, construction, and maintenance projects between 2005 and 2013. This report addresses (1) how the current condition of the Smithsonian's facilities has affected access to the collections, and the collections themselves; (2) what changes the Smithsonian has made to its organization, practices, and prioritization processes to improve its facilities management; and (3) the estimated costs and status of the Smithsonian's facilities projects and their funding sources."

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Leadership Against HIV/AIDS, Tuberculosis, and Malaria Act of 2003 authorizes the President's Emergency Plan for AIDS Relief (PEPFAR) and promotes the ABC model (Abstain, Be faithful, or use Condoms). It recommends that 20 percent of funds appropriated pursuant to the act be spent on prevention and requires that, starting in fiscal year 2006, 33 percent of prevention funds appropriated pursuant to the act be spent on abstinence-until-marriage. The Office of the U.S. Global AIDS Coordinator (OGAC) is responsible for administering PEPFAR. GAO reviewed PEPFAR prevention funds, described PEPFAR's strategy to prevent sexual HIV transmission, and examined related challenges."

A letter report issued by the Government Accountability Office with an abstract that begins "After the passage of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) in 2010, the Securities and Exchange Commission's (SEC) Office of Compliance Inspections and Examinations, Division of Corporation Finance, and Division of Enforcement (herein "the offices") established a working group that developed an internal supervisory control framework. Internal supervisory controls include the processes established by management to help ensure that procedures applicable to staff are performed completely, consistent with applicable policies and procedures, and remain current. The overall control framework is generally consistent with federal internal control standards, which includes identifying and assessing risks, identifying and assessing internal controls, and reporting the results of testing to management and Congress."

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government has created a framework to provide for EEO by prohibiting unlawful discrimination based on such factors as race, color, religion, gender, national origin, age, and disability, and offers redress when discrimination and retaliation have occurred. To further EEO and help bring about a diverse workforce, federal agencies are required to carry out affirmative employment and minority recruitment programs. EEOC and OPM have primary responsibility for ensuring that the government's policies for a fair, equitable, and inclusive workplace are carried out. In response to a congressional request that GAO provide information on the federal government's performance in promoting EEO and managing its diverse workforce, this report provides information on (1) the statutory and policy framework relating to EEO, affirmative employment, and workforce diversity and (2) the roles and responsibilities of EEOC and OPM within the framework and how these agencies carry out these roles and responsibilities."

Correspondence issued by the General Accounting Office with an abstract that begins "Specialty hospitals represent a small but growing segment of the health care industry. These hospitals specialize in providing care for certain conditions, such as cardiac care, or performing certain procedures, such as orthopedic surgery. Specialty hospitals are not an entirely new phenomenon, as children's and other types of specialty hospitals have existed for decades. Consequently, it is challenging to distinguish between the old and new types of specialty hospitals. One aspect that sets apart the newer genre of specialty hospitals is that many are owned, in part, by the physicians who work in them. Advocates contend that, because of their focused mission, specialty hospitals can provide high-quality specialty services more efficiently than general hospitals. Because specialty hospitals can tailor their facilities and resources to best fit the needs of certain types of patients, individuals treated in such hospitals may enjoy relatively greater convenience and comfort. Specialty hospitals may also offer physicians financial and work environment advantages. Advocates have stated that the focused mission and dedicated resources of specialty hospitals allow physicians to treat more patients than they could in general hospitals. Physicians may gain financially from this increased …

A letter report issued by the Government Accountability Office with an abstract that begins "Since 1996, the Veterans Benefit Administration (VBA) has been working on an initiative to replace its aging system for paying compensation and pension benefits. In 2005, concerned about the slow pace of development, VBA contracted with the Software Engineering Institute (SEI) for an independent evaluation of the project, known as the Veterans Service Network (VETSNET). SEI advised VBA to continue working on the project at a reduced pace while addressing management and organization weaknesses that it determined had hampered the project's progress. GAO was requested to determine to what extent the VETSNET project has followed the course of action recommended by SEI and describe the project's current status. To perform its review, GAO analyzed project documentation, conducted site visits, and interviewed key program officials."