Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Reserve Officers Association of the United States for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2004, private insurance companies participating in the Federal Emergency Management Agency's (FEMA) Write-Your-Own (WYO) program have collected an average of $2.3 billion in premiums annually and, of this amount, have been paid or allowed to retain an average of $1 billion per year. Questions have been raised about FEMA's oversight of the program in light of the debts FEMA has incurred since the 2005 hurricanes. GAO placed NFIP on its high-risk list and issued several reports addressing the challenges the program faces. This report addresses the methods FEMA uses for determining the rates at which WYOs are paid, its marketing bonus system for WYOs, its adherence to financial control requirements for the WYO program, and alternatives to the current system. To do this work, we reviewed and analyzed FEMA's data and policies and procedures and obtained the views of select WYOs and flood insurance experts."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) response to the House Committee on Government Reform regarding whether it delivered high explosive ammunition to the Federal Bureau of Investigation (FBI) during the Branch Davidian Incident. The Committee also asked whether GAO would change any of the findings in its April 1999 report based on DOD's response."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Veterans Affairs' (VA) needs assessment of nursing home care in Detroit, Michigan."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Conference on Citizenship for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Navy Wives Clubs of America, for fiscal years 1998-2000. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Vietnam Veterans of America, Inc., for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Women's Army Corps Veterans' Association, for fiscal year 2000. GAO found no reportable evidence of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO responded to congressional questions regarding the May 18th hearing on the uses of social security numbers (SSN), focusing on the following questions: (1) what problems are caused when necessary SSNs are not included on tax forms submitted to the Internal Revenue Service (IRS); and (2) what actions federal agencies are taking in the area of using biometrics to identify individuals."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Society, Daughters of the American Colonists for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Navy Club of the United States of America, for fiscal years 1999 and 2000. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Ski Patrol System, Incorporated, for fiscal years 2000 and 1999. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the United Services Organization, Incorporated, for fiscal year 1999. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "The process and types of data the Small Business Administration (SBA) uses to estimate the subsidy cost of the 7(a)General Business Loan Program are generally reasonable and comply with existing Office of Management and Budget guidance. GAO's review of actual and originally estimated defaults and recoveries showed that, on a cumulative basis since 1992, defaults were overestimated by approximately $2 billion and recoveries were overestimated by approximately $450 million. During this same period, SBA overestimated the cost of the 7(a) program by $958 million as evidenced from a trend of downward reestimates. The majority of these downward reestimates can be attributed to the overestimate of defaults. For those loan guarantees approved from fiscal years 1992 through 1997, GAO was unable to determine the specific reason for the overestimate of defaults primarily because the basis SBA used for the estimated default rate for these years was not documented. During this period reestimates account for approximately 84 percent of the total $958 million reestimate. SBA began using its current methodology in 1998. Under this method, high default rates associated with loan guarantees approved in fiscal years 1986 through 1990 contributed …

A letter report issued by the General Accounting Office with an abstract that begins "A number of countries hostile to the United States and its allies have or will soon have missiles capable of delivering nuclear, biological, or chemical weapons. To counter this threat, the Department of Defense's (DOD's) Missile Defense Agency (MDA) is developing a system to defeat ballistic missiles. MDA expects to spend $50 billion over the next 5 years to develop and field this system. A significant portion of these funds will be invested in the Ground-based Midcourse Defense (GMD) element. To field elements as soon as practicable, MDA has adopted an acquisition strategy whereby capabilities are upgraded as new technologies become available and is implementing it in 2-year blocks. Given the risks inherent to this strategy, GAO was asked to determine when MDA plans to demonstrate the maturity of technologies critical to the performance of GMD's Block 2004 capability and to identify the estimated costs to develop and field the GMD element and any significant risks with the estimate."

A letter report issued by the General Accounting Office with an abstract that begins "In an era of limited resources and growing mission demands, many agencies have turned to approaches other than full up-front funding to finance capital. GAO was asked to inventory examples of alternative approaches that agencies have employed to finance the capital used in their operations."

A letter report issued by the General Accounting Office with an abstract that begins "The Social Security Administration (SSA) needs to identify strengths and weaknesses within its agencywide operational and managerial capabilities to enable the delivery of high-quality customer service in the face of increases in both workloads and in the number of retirements from its experienced workforce. Evaluating SSA's management of information technology (IT) is critical to assess whether the agency is adequately addressing these capabilities. This report reviews SSA's IT policies, procedures, and practices in the following five areas: investment management, enterprise architecture, software acquisition and development, information security, and human capital. GAO found that SSA had many important IT management policies and procedures in place in each of these five key areas but did not always implement them consistently. In some areas, SSA had not established key policies, procedures, or practices essential to ensure that its IT was effectively managed. GAO found weaknesses in all of the five key areas of IT management--particularly in investment management and human capital management."

A letter report issued by the General Accounting Office with an abstract that begins "On September 14, 2001, President Bush proclaimed that a national emergency existed by reason of the September 11, 2001, terrorist attacks. Under section 12302 of title 10, United States Code, the President is allowed to call up to 1 million National Guard and Reserve members to active duty for up to 2 years. GAO was asked to review issues related to the call-up of reservists following September 11, 2001. GAO examined (1) whether the Department of Defense (DOD) followed existing operation plans when mobilizing forces, (2) the extent to which responsible officials had visibility over the mobilization process, and (3) approaches the services have taken to provide predictability to reservists. GAO also determined the extent to which the Ready Reserve forces, which make up over 98 percent of nonretired reservists, were available."