A letter report issued by the Government Accountability Office with an abstract that begins "Today, and in the foreseeable future, military operations require U.S. personnel, in particular Army and Marine Corps ground forces, to communicate and interact with multinational partners and local populations. The committee report accompanying a proposed bill for the National Defense Authorization Act for Fiscal Year 2011 directed GAO to review several issues related to language and culture training for Army and Marine Corps general purpose forces. For this report, GAO evaluated (1) the extent to which the Army and Marine Corps had developed strategies with elements such as goals, funding priorities, and metrics to guide training approaches and investments that were aligned with Department of Defense (DOD) planning efforts and (2) DOD's approach for identifying training requirements for Army and Marine Corps forces that will deploy to the U.S. Central Command area of responsibility. To do so, GAO analyzed Army and Marine Corps strategies and training requirements and interviewed cognizant officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The Social Security Administration (SSA) pays billions of dollars in Disability Insurance and Supplemental Security Income to people with disabilities. The Ticket to Work program, established in 1999, provides eligible beneficiaries (ticket holder) with a ticket they may assign to approved service providers, called employment networks (EN). ENs are to provide services to help ticket holders obtain and retain employment and reduce dependence on SSA benefits. ENs receive payments from SSA once a ticket holder has earnings exceeding a set threshold. Due to low participation, SSA changed program regulations in 2008 to provide ENs and ticket holders with more incentives to participate. GAO examined (1) changes in ticket holder and EN participation over time, (2) the range of service approaches used by ENs, and (3) SSA's efforts to evaluate ticket holders and ENs to ensure program integrity and effectiveness. GAO analyzed SSA data, policies, and procedures, and interviewed representatives of 25 ENs, disability advocacy organizations, and SSA."

A letter report issued by the Government Accountability Office with an abstract that begins "To help combat fraud and abuse in health care programs, including Medicare and Medicaid, Congress enacted the Health Care Fraud and Abuse Control (HCFAC) program as part of the Health Insurance Portability and Accountability Act of 1996 (HIPAA). HIPAA requires that the Departments of Health and Human Services (HHS) and Justice (DOJ) issue a joint annual report to Congress on amounts deposited to and appropriated from the Federal Hospital Insurance (HI) Trust Fund for the HCFAC program. In April 2005, GAO reported on the results of its review of HCFAC program activities for fiscal years 2002 and 2003 and made recommendations to HHS and DOJ. The objectives of this requested review were to assess the extent to which HHS and DOJ (1) took actions to address the recommendations made in the 2005 report and (2) designed effective controls over reporting HCFAC deposits and expenditures for fiscal years 2008 and 2009. GAO reviewed HHS and DOJ documentation; selected nongeneralizable samples; and interviewed agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of the Treasury (Treasury), in coordination with the Office of Management and Budget (OMB), is primarily responsible for preparing the financial report of the U.S. government, which contains the consolidated financial statements of the U.S. government (CFS). Since GAO's first audit of the fiscal year 1997 CFS, certain material weaknesses in internal control and other limitations on the scope of GAO's work have prevented GAO from expressing an opinion on the CFS, exclusive of the Statement of Social Insurance (SOSI). Also, GAO was unable to express an opinion on the 2010 SOSI because of significant uncertainties primarily related to the achievement of projected reductions in Medicare cost growth reflected in the 2010 SOSI. As part of the fiscal year 2010 CFS audit, GAO identified material weaknesses and other control deficiencies in the processes used to prepare the CFS. The purpose of this report is to (1) provide details on new financial statement preparation control deficiencies GAO identified during its audit of the fiscal year 2010 CFS, (2) recommend improvements, and (3) provide the status of corrective actions taken to address GAO's recommendations in this …

A letter report issued by the Government Accountability Office with an abstract that begins "The McGovern-Dole International Food for Education and Child Nutrition Program (MGD Program) provides donations of U.S. agricultural products and financial and technical assistance for school feeding programs in the developing world. According to the U.S. Department of Agriculture (USDA), with about $200 million in funding in fiscal year 2010, the MGD Program served about 5 million beneficiaries in 28 countries. In 2006 and 2007, USDA's Office of the Inspector General (OIG) audited the department's food aid programs and identified significant weaknesses. This report examines (1) USDA's oversight of the MGD Program and (2) the extent to which USDA has addressed the program's internal control weaknesses. GAO conducted field work in Cambodia, Guatemala, and Kenya; reviewed USDA and implementing partners' documents and studies on school feeding; and interviewed officials from U.S. agencies and various organizations.."

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) and foreign tax administrators face similar issues regardless of the particular provisions of their laws. These issues include, for example, helping taxpayers prepare and file returns, and assuring tax compliance. Understanding how other tax administrators have used certain practices to address common issues can provide insights to help inform deliberations about tax reform and about possible administrative changes in the U.S. existing system to improve compliance, better serve taxpayers, reduce burdens, and increase efficiencies. GAO was asked to describe (1) how foreign tax administrators have approached issues that are similar to those in the U.S. tax system and (2) whether and how the IRS identifies and adopts tax administration practices used elsewhere. To do this, GAO reviewed documents and interviewed six foreign tax administrators. In some cases, GAO also interviewed tax experts, tax practitioners, taxpayers, and trade-group representatives who were selected based on their expertise or involvement in developing or using the foreign systems. GAO also examined documents and met with IRS officials."

A letter report issued by the Government Accountability Office with an abstract that begins "In response to the Federal Financial Assistance Management Improvement Act of 1999, the Office of Management and Budget (OMB), among other things, deployed Grants.gov as the central grant identification and application portal for federal grant programs in 2003 and named the Department of Health and Human Services (HHS) its managing partner. As a result of funding and governance challenges-- such as untimely contributions, a lack of performance metrics, unclear lines of authority, and confusion over roles and responsibilities among Grants.gov's governance bodies-- that have adversely affected operations, GAO is required to examine (1) key factors HHS should consider when proposing a funding model for Grants.gov, and (2) how the Grants.gov governance bodies could address Grants.gov's previously identified governance challenges. To do this, GAO analyzed agency documents and interviewed officials at HHS, OMB, the Grants Executive Board (GEB), three case study agencies that manage similar E-Gov initiatives and three Grants.gov partner agencies."

A letter report issued by the Government Accountability Office with an abstract that begins "Abusive tax avoidance transactions (ATAT) range from frivolous tax schemes to highly technical and abusive tax shelters marketed to taxpayers by promoters selling tax advice. ATATs threaten the U.S. tax system's integrity if honest taxpayers believe that others do not pay their fair share of taxes. GAO was asked to (1) describe what is known about trends in ATAT usage; (2) describe results of IRS's ATAT enforcement efforts; and (3) evaluate IRS's implementation of the ATAT provisions in the American Jobs Creation Act of 2004. Using criteria from the act, GAO analyzed statistics and other documents on trends and results and interviewed IRS and other tax experts."

A letter report issued by the Government Accountability Office with an abstract that begins "Under 1996 amendments to the Safe Drinking Water Act, every 5 years the Environmental Protection Agency (EPA) is to determine for at least five contaminants, such as chemicals, whether regulation is warranted, considering those that present the greatest public health concern. Since 1996, EPA had not recommended any new contaminants for regulation until February 2011, when it reversed its controversial 2008 preliminary decision to not regulate perchlorate, an ingredient in rocket fuel and other products. GAO was asked to (1) evaluate the extent to which EPA's implementation of the 1996 amendments has helped assure the public of safe drinking water and (2) review the process and scientific analyses used to develop the 2008 preliminary regulatory determination on perchlorate. GAO analyzed relevant statutory provisions and regulatory determination documents and interviewed EPA officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Climate change poses risks to many environmental and economic systems, including agriculture, infrastructure, and ecosystems. Federal law has periodically required the Office of Management and Budget (OMB) to report on federal climate change funding. GAO was asked to examine (1) federal funding for climate change activities and how these activities are organized; (2) the extent to which methods for defining and reporting climate change funding are interpreted consistently across the federal government; (3) federal climate change strategic priorities, and the extent to which funding is aligned with these priorities; and (4) what options, if any, are available to better align federal climate change funding with strategic priorities. GAO analyzed OMB funding reports and responses to a Web-based questionnaire sent to federal officials, reviewed available literature, and interviewed stakeholders."

A letter report issued by the Government Accountability Office with an abstract that begins "Some of the Department of Defense's (DOD) weapon systems remain in the inventory for decades. Therefore, decisions that program officials make during the acquisition process to acquire or not acquire rights to technical data, which may cost $1 billion, can have far-reaching implications for DOD's ability to sustain and competitively procure parts and services for those systems. DOD needs access to technical data to control costs, maintain flexibility in acquisition and sustainment, and maintain and operate systems. In response to a congressional request, GAO reviewed the extent to which: (1) DOD has updated its acquisition and procurement policies to reflect a 2007 law and 2006 GAO recommendations; (2) selected acquisition programs adhered to requirements to document technical-data needs; and (3) DOD took actions to improve technical-data decisions by program managers. GAO interviewed DOD officials, reviewed acquisition strategies and acquisition plans from 12 programs, and compared those documents to relevant DOD policies."

A letter report issued by the Government Accountability Office with an abstract that begins "Through its commodity program, the U.S. Department of Agriculture (USDA) provides commodity foods at no cost to schools taking part in the national school meals programs. Commodities include raw ground beef, cheese, poultry, and fresh produce. Like federal food safety agencies, the commodity program has taken steps designed to reduce microbial contamination that can result in severe illness. GAO was asked to review (1) the extent to which the program's purchasing specifications related to microbial contamination differ from federal regulations, (2) the extent to which specifications for raw ground beef differ from those imposed by some other large purchasers, and (3) examples of schools' practices to help ensure that food is not contaminated. GAO compared the program's purchasing specifications to federal regulations for food sold commercially, gathered information from seven large purchasers of ground beef, and interviewed officials in 18 school districts in five states, selected in part because of their purchasing practices."

A letter report issued by the Government Accountability Office with an abstract that begins "For more than 50 years, the United States--which accounts for about half of global food aid supplies--has played an important role in alleviating malnutrition and hunger, especially during emergencies. In fiscal year 2010, the United States spent about $1.5 billion on emergency food aid that reached about 46.5 million beneficiaries. To preserve the nutritional value of food aid, quality controls are in place throughout the supply chain. GAO was asked to assess U.S. efforts to (1) meet the nutritional needs of intended recipients and (2) maintain the quality of commodities throughout the food aid supply chain. GAO analyzed program data, interviewed agency officials and their implementing partners, and conducted fieldwork in the United States and four countries in Africa.."

A letter report issued by the Government Accountability Office with an abstract that begins "Since the onset of the financial crisis in 2008, commercial real estate (CRE) loan delinquencies have more than doubled. The federal banking regulators have issued statements and guidance encouraging banks to continue lending to creditworthy borrowers and explaining how banks can work with troubled borrowers. However, some banks have stated that examiners' treatment of CRE loans has hampered their ability to lend. This report examines, among other issues, (1) how the Federal Deposit Insurance Corporation (FDIC), Board of Governors of the Federal Reserve System (Federal Reserve), and the Office of the Comptroller of the Currency (OCC) responded to trends in CRE markets and the controls they have for helping ensure consistent application of guidance and (2) the relationships between bank supervision practices and lending. GAO reviewed agency guidance, examination review procedures, reports of examination, and relevant literature and interviewed agency officials, examiners, bank officials, and academics.."

A letter report issued by the Government Accountability Office with an abstract that begins "Tall smokestacks--stacks of 500 feet or higher, which are primarily used at coal power plants--release air pollutants such as sulfur dioxide (SO2) and nitrogen oxides (NOx) high into the atmosphere to help limit the impact of these emissions on local air quality. Tall stacks can also increase the distance these pollutants travel in the atmosphere and harm air quality and the environment in downwind communities. The 1977 amendments to the Clean Air Act encourage the use of pollution control equipment over dispersion techniques, such as tall stacks, to meet national air standards. Section 123 of the Act does not limit stack height, but prohibits sources of emissions from using the dispersion effects of stack heights in excess of a stack's good engineering practice (GEP) height to meet emissions limitations. GAO was asked to report on (1) the number and location of tall stacks of 500 feet or higher at coal power plants and when they began operating; (2) what is known about such stacks' contribution to the interstate transport of air pollution and the pollution controls installed at plants with these stacks; and (3) the number …

A letter report issued by the Government Accountability Office with an abstract that begins "The United States Postal Service (USPS) has the world's largest civilian fleet, with many of its delivery vehicles reaching the end of their expected 24-year operational lives. USPS is subject to legislative requirements governing the federal fleet, including a requirement in the Energy Policy Act of 1992, which provides that 75 percent of USPS's vehicle acquisitions be alternative fuel vehicles, capable of operating on a fuel other than gasoline. USPS is also facing serious cost pressures in maintaining a national network of processing and retail operations. Asked to review USPS's delivery fleet, GAO (1) profiled the fleet; (2) assessed USPS's response to alternative fuel vehicle requirements and described its experiences with these vehicles; (3) identified USPS's approach for addressing its delivery fleet needs, including trade-offs; and (4) determined options to fund a major acquisition of delivery vehicles. GAO analyzed USPS data; visited USPS facilities in three locations; and interviewed officials from USPS, the Department of Energy, and other organizations, including fleet operators and manufacturers."

A letter report issued by the Government Accountability Office with an abstract that begins "Department of Veterans Affairs (VA) clinicians use expendable medical supplies--disposable items that are generally used one time--and reusable medical equipment (RME), which is designed to be reused for multiple patients. VA has policies that VA medical centers (VAMC) must follow when purchasing such supplies and equipment, tracking these items at VAMCs, and reprocessing--that is, cleaning, disinfecting, and sterilizing--RME. GAO was asked to evaluate (1) purchasing, tracking, and reprocessing requirements in VA policies and (2) VA's oversight of VAMCs' compliance with these requirements. GAO reviewed VA policies and selected two purchasing requirements, two tracking requirements, and two reprocessing requirements. At the six VAMCs GAO visited, GAO interviewed officials and reviewed documents to examine the adequacy of the selected requirements to help ensure veterans' safety. GAO also interviewed officials from VA headquarters and from six Veterans Integrated Service Networks (VISN), which oversee VAMCs, and obtained and reviewed documents regarding VA's oversight."

A letter report issued by the Government Accountability Office with an abstract that begins "Deaf and hard of hearing children can face significant challenges developing the language and literacy skills needed to succeed in school and become self-sufficient adults. The federal government supports these children through the Early Hearing Detection and Intervention (EHDI) program, which awards grants to states to develop systems to screen and diagnose newborns and infants for hearing loss and refer them for appropriate interventions. Also, the Individuals with Disabilities Education Act (IDEA) supports and funds early intervention and special education services for children with disabilities, including deafness and hearing loss. To better understand how federal programs support deaf and hard of hearing children, GAO was asked to examine the: (1) extent of hearing loss among children, (2) settings in which these children are educated, (3) factors that help deaf and hard of hearing children acquire language and literacy skills, and (4) challenges to providing appropriate interventions for these children. GAO analyzed data on hearing loss; reviewed research literature; interviewed educators, national organizations, parents, and state and federal officials; and examined relevant federal laws and regulations. A draft of this report was provided to the Departments of …

A letter report issued by the Government Accountability Office with an abstract that begins "Effective implementation of two 2008 laws by the Internal Revenue Service (IRS) could increase taxpayers' voluntary compliance. Those laws require reporting to IRS and taxpayers of cost basis for sales of certain securities and of transaction settlement information (i.e., merchants' income from payment cards or third party networks). In response to a congressional request, GAO (1) assessed IRS's implementation plans for the laws; (2) determined the extent to which IRS issued timely regulations and guidance and did outreach; (3) examined how IRS will use the new data to improve compliance; and (4) analyzed IRS's plans to assess implementation and measure performance and outcomes. GAO compared IRS's implementation plans to criteria in past GAO work and other sources; interviewed industry groups and agency officials, and reviewed rulemaking documents; examined IRS's plans to use the new data; and compared IRS's measures and evaluation plans to GAO criteria."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2007, Congress reauthorized two laws, the Pediatric Research Equity Act (PREA) and the Best Pharmaceuticals for Children Act (BPCA). PREA requires that sponsors conduct pediatric studies for certain products unless the Department of Health and Human Services' (HHS) Food and Drug Administration (FDA) grants a waiver or deferral. Sponsors submit studies to FDA in applications for review. BPCA is voluntary for sponsors. The FDA Amendments Act of 2007 required that GAO describe the effect of these laws since the 2007 reauthorization. GAO (1) examined how many and what types of products have been studied; (2) described the number and type of labeling changes and FDA's review periods; and (3) described challenges identified by stakeholders to conducting studies. GAO examined data on the studies from the 2007 reauthorization through June 2010, reviewed statutory requirements, and interviewed stakeholders and agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "General aviation accounts for three-quarters of U.S. air traffic, from small propeller planes to large jets, operating among nearly 19,000 airports. While most security operations are left to private airport operators, the Transportation Security Administration (TSA), part of the Department of Homeland Security (DHS), provides guidance on threats and vulnerabilities. In 2004, TSA issued suggested security enhancements that airports could implement voluntarily. Unlike commercial airports, in most cases general aviation airports are not required to implement specific security measures. GAO was asked to perform onsite assessments at selected airports with general aviation operations to determine what physical security measures they have to prevent unauthorized access. With advance notice, GAO investigators overtly visited a nonrepresentative selection of 13 airports, based on TSA-determined risk factors. Three of the airports also serve commercial aviation and are therefore subject to TSA security regulations. Using TSA's voluntary recommendations and GAO investigators' security expertise, GAO determined whether certain security measures were in place. GAO also requested documentation of incidents of unauthorized access. Results of GAO's assessments cannot be projected to all general aviation airports and are not meant to imply that the …

A letter report issued by the Government Accountability Office with an abstract that begins "On January 12, 2010, an earthquake in Haiti killed an estimated 230,000 people, displaced about 2 million more, and exacerbated longstanding challenges. In July 2010, Congress appropriated more than $1.14 billion in supplemental funds for reconstruction assistance, most of which was provided to the U.S. Agency for International Development (USAID) and the Department of State (State). In April 2010, the Haitian government created the Interim Haiti Recovery Commission (IHRC), a joint Haitian-international entity, for an 18-month term to coordinate donors, conduct strategic planning, approve reconstruction projects, and provide accountability. In this report, GAO addresses (1) the planned uses for U.S. reconstruction assistance and the amounts provided so far, (2) USAID's internal controls for overseeing U.S. funds, and (3) IHRC's progress establishing governance and oversight structures. GAO interviewed U.S. government officials in Washington, D.C., and Haiti, as well as officials from Haitian ministries, the IHRC, and nongovernmental organizations, and reviewed U.S. and IHRC documents."

A letter report issued by the Government Accountability Office with an abstract that begins "Within the Department of Homeland Security (DHS), the Transportation Security Administration (TSA) and the U.S. Coast Guard manage the Transportation Worker Identification Credential (TWIC) program, which requires maritime workers to complete background checks and obtain a biometric identification card to gain unescorted access to secure areas of regulated maritime facilities. As requested, GAO evaluated the extent to which (1) TWIC processes for enrollment, background checking, and use are designed to provide reasonable assurance that unescorted access to these facilities is limited to qualified individuals; and (2) the effectiveness of TWIC has been assessed. GAO reviewed program documentation, such as the concept of operations, and conducted site visits to four TWIC centers, conducted covert tests at several selected U.S. ports chosen for their size in terms of cargo volume, and interviewed agency officials. The results of these visits and tests are not generalizable but provide insights and perspective about the TWIC program. This is a public version of a sensitive report. Information DHS deemed sensitive has been redacted."

A letter report issued by the Government Accountability Office with an abstract that begins "The National Museum of the American Indian Act of 1989 (NMAI Act), as amended in 1996, generally requires the Smithsonian Institution to inventory and identify the origins of its Indian human remains and objects placed with them (funerary objects) and repatriate them to culturally affiliated Indian tribes upon request. It also creates a special committee to oversee this process. According to the Smithsonian, two of its museums--the American Indian and the Natural History Museums-- have items that are subject to the act. GAO was asked to determine (1) the extent to which the Smithsonian has fulfilled its repatriation requirements, (2) how the special committee provisions have been implemented, and (3) the number of human remains and objects that have been repatriated and reasons for any that have not. GAO reviewed museum records, including 171 repatriation case reports, and interviewed Smithsonian, Repatriation Review Committee, and tribal officials."