A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the general and application controls that support key automated financial systems maintained and operated by the Bureau of Public Debt (BPD). GAO also followed up on the corrective actions BPD took in response to GAO's previous recommendations on improving BPD's financial system controls."

A letter report issued by the General Accounting Office with an abstract that begins "GAO has reported that the Department of Defense's (DOD) inability to accurately account for and report on disbursements is a long-term, major problem. GAO was requested to determine (1) the magnitude of the adjustments and related costs in fiscal year 2002, (2) why contracts, including payment terms, are so complex, (3) the key factors that caused Defense Finance and Accounting Service (DFAS) Columbus to make payment adjustments, and (4) what steps DOD is taking to address the payment allocation problems."

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Joint Financial Management Improvement Program's current financial management initiatives, activities, and practices."

A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed the Department of Veterans Affairs' (VA) management of health care assets."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Defense Reform Initiative (DRI), focusing on: (1) the types of performance measures used to track progress toward achieving DRI program goals; (2) opportunities to add or improve on existing performance measures; and (3) performance measurement limitations."

Testimony issued by the Government Accountability Office with an abstract that begins "The Architect of the Capitol (AOC), through the Capitol Power Plant, operates five walkable utility tunnels containing steam and chilled water pipes associated with serving the heating and cooling requirements of the U.S. Capitol and over 20 surrounding facilities. In our work last fall, we addressed conditions in the tunnels and AOC's plans for addressing them. The Office of Compliance (OOC), which is responsible for advancing safety, health, and workplace rights in the legislative branch, and the tunnel workers had raised concerns about health and safety issues in the tunnels. As a result of these concerns, in January 2006, OOC issued citations for and asked AOC to address a potential asbestos hazard and heat stress conditions in the tunnels. In addition, in February 2006, OOC filed a complaint against AOC concerning hazards in the tunnels, including falling concrete, an inadequate communication system for these confined spaces, and inadequate escape exits (egresses). According to OOC officials, these conditions had been brought to AOC's attention by OOC inspectors as early as 1999, but AOC had not made sufficient progress in addressing them, and conditions in the tunnels had deteriorated further. …

A letter report issued by the General Accounting Office with an abstract that begins "The U.S. Patent and Trademark Office (USPTO) has a staff of 6,426 and collected $1.1 billion in patent and trademark fees in fiscal year 2001. As the U.S. economy depends increasingly on new innovations, the need to patent or trademark quickly the intellectual property resulting from such innovations becomes more important. Expressing concerns about USPTO's plans for the future, Congress directed USPTO to develop a 5-year plan. In February 2001, USPTO issued its first 5-year plan, called the USPTO Business Plan. Because the Director of USPTO did not believe that the Business Plan went far enough, in June 2002, USPTO produced another 5-year plan, called the 21st Century Strategic Plan. GAO found that patent activity grew substantially from 1990 through 2001. The numbers of patent applications filed and patents granted nearly doubled; the inventory of patent applications nearly tripled; patent pendency increased from slightly over 18 months to nearly 25 months, and the number of patent examiners increased by about 80 percent. Furthermore, in fiscal year 2001, both fee collections and agency funding requirements exceeded $1 billion for the first time in the agency's history. Although …

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) efforts to remove barriers to hazardous waste cleanup, focusing on: (1) cleanups of remediation waste at sites subject to the three Resource Conservation and Recovery Act (RCRA) requirements; and (2) the management factors that had slowed the pace of cleanups under the corrective action program in particular."

A letter report issued by the General Accounting Office with an abstract that begins "Sealed radioactive sources, radioactive material encapsulated in stainless steel or other metal, are used worldwide in medicine, industry, and research. These sealed sources could be a threat to national security because terrorists could use them to make "dirty bombs." GAO was asked to determine (1) the number of sealed sources in the United States, (2) the number of sealed sources lost, stolen, or abandoned, (3) the effectiveness of federal and state controls over sealed sources, and (4) the Nuclear Regulatory Commission (NRC) and state efforts since September 11, 2001, to strengthen security of sealed sources."

A letter report issued by the General Accounting Office with an abstract that begins "Since 1990, the Federal Emergency Management Agency (FEMA) has provided more than $27 billion in disaster assistance, more than half of which was spent for public assistance projects, such as repairs of damaged roads, government buildings, utilities, and hospitals. FEMA uses established criteria to determine whether to (1) recommend that the President declare a disaster and (2) once a disaster has been declared, approve and fund Public Assistance projects. In 1999, FEMA published formal criteria for recommending the presidential approval of disaster declarations. These criteria include both minimum financial thresholds and other qualitative measures that FEMA applies in deciding whether to recommend presidential approval. These criteria do not necessarily indicate a state's ability to pay for the damage because they do not consider the substantial differences in states' financial capacities to respond when disasters occur. As a result, federal funds may be provided for some disasters when they are not needed. Problems with applying FEMA's criteria remain. In part, these problems may persist because many of the staff assigned to disaster field offices who make eligibility decisions are temporary and may not have the skills and …

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO assessed the Federal Transit Administration's (FTA) new starts program, focusing on identifying those projects that have experienced changes in their baseline cost estimates and the reason for the changes."

Testimony issued by the Government Accountability Office with an abstract that begins "The federal government's real property portfolio includes more than 900,000 buildings and structures worth hundreds of billions of dollars. Many of these properties are leased from private-sector owners, often at total costs that would exceed what the government would pay for ownership. Overreliance on costly leased space was one of several factors that contributed to GAO's designation of federal real property management as a governmentwide high-risk issue. The administration's proposed Civilian Property Realignment Act (CPRA) would reform federal real property management and disposal. For this subcommittee, GAO is currently examining opportunities for consolidating federal operations and moving them from leased space to federally owned sites. This statement identifies (1) the factors that contribute to the government's reliance on costly leasing, (2) how CPRA may provide an opportunity to reduce reliance on leasing, and (3) federal agencies' independent leasing authorities and General Services Administration's (GSA) delegations of leasing authorities. To do this work, GAO relied on its prior work and reviewed CPRA and other relevant reports."

A letter report issued by the General Accounting Office with an abstract that begins "Multiple-award task and delivery order contracts were intended to streamline the acquisition of goods and services. Prior GAO reviews cited concerns that some agencies using these contracts were not attaining the level of competition Congress had initially envisioned. In response, Congress required that additional guidance be published in the Federal Acquisition Regulation and asked GAO if the guidance conformed to the law and agencies were complying with it. To evaluate compliance, GAO examined how agencies provided vendors with a fair opportunity to be considered for orders, clearly described the services or supplies needed, and complied with capital planning requirements."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Nuclear Regulatory Commission's (NRC) participation in the International Nuclear Regulators Association, focusing on: (1) the Association's activities since it was created; (2) U.S. costs to support NRC's participation in the Association; (3) the views of NRC's commissioners and others on the benefits of the Association; and (4) other groups and activities that promote nuclear safety and the extent to which these groups duplicate the work of the Association."

A letter report issued by the General Accounting Office with an abstract that begins "This report reviews the Department of Defense's (DOD) family housing program. GAO discusses (1) whether DOD has implemented a standard process for determining the required military housing based on housing available in the private sector and (2) how an increase in the housing allowance is likely to affect the need for housing on military installations over the long term. Despite calls from Congress, GAO, and DOD's Inspector General, DOD has not introduced a standard process for determining military housing requirements. DOD and the services have worked to develop the framework for the process, but technical concerns, such as standards for affordable housing and commuting distance, have stalled its adoption. Increasing the housing allowance underscores the urgent need for a consistent process to determine military housing requirements because it is expected to increase demand for civilian housing and lessen the demand for military housing. From a policy standpoint, increasing the allowance better positions DOD to rely on the private sector first for housing because it removes the financial disincentive to living in civilian housing. From a management standpoint, considerable evidence suggests that it is less expensive to …

A letter report issued by the General Accounting Office with an abstract that begins "The recent rising cost of medical malpractice insurance premiums in many states has reportedly influenced some physicians to move or close practices, reduce high-risk services, or alter their practices to preclude potential lawsuits (known as defensive medicine practices). States have revised tort laws under which malpractice lawsuits are litigated to help constrain malpractice premium and claims costs. Some of these tort reform laws include caps on monetary penalties for noneconomic harm, such as for plaintiffs' pain and suffering. Congress is considering legislation similar to some states' tort reform laws. GAO examined how health care provider responses to rising malpractice premiums have affected access to health care, whether physicians practice defensive medicine, and how growth in malpractice premiums and claims payments compares across states with varying tort reform laws. Because national data on providers' responses to rising premiums are not reliable, GAO examined the experiences in five states with reported malpractice-related problems (Florida, Nevada, Pennsylvania, Mississippi, and West Virginia) and four states without reported problems (California, Colorado, Minnesota, and Montana) and analyzed growth in malpractice premiums and claims payments across all states and the District of Columbia."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the status of the new Washington Convention Center project, focusing on: (1) changes in the Washington Convention Center Authority's (WCCA) estimated project costs and financing plan since GAO's last report; and (2) actual expenditures and collection of dedicated taxes."

A letter report issued by the General Accounting Office with an abstract that begins "About $3.3 billion in funds were allocated to states in fiscal year 2003 for Youth, Adult, and Dislocated Worker employment and training programs under the Workforce Investment Act (WIA) of 1998. The formulas used to distribute these funds are generally the same as those used to distribute funds under the Job Training Partnership Act (JTPA) of 1982, although WIA target populations and program goals differ from those of JTPA. In anticipation of the reauthorization of WIA, we assessed current and proposed formulas for allocating funds to states for these programs and identify potential alternative allocation formulas. We identified various issues with the current funding formulas in our April 2003 report. For this review, we focused on three questions: (1) Are there alternative formula factors that are better aligned with current programs and are based on reliable and more current data? (2) How might changes to the current formulas affect the distribution of WIA funds among the states? (3) What are the implications of proposed program and formula changes in the House's WIA reauthorization bill (H.R. 1261) for state allocations and what are some alternatives to these …

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of Housing and Urban Development's Supportive Housing Program, focusing on the: (1) characteristics of Supportive Housing Program applicants; (2) types of programs and services for homeless people that this program supports; (3) importance of Supportive Housing Program grants to applicants' programs for the homeless; and (4) various funding sources, in addition to Supportive Housing Program grants, that applicants rely on for their programs and services for homeless people."

Testimony issued by the Government Accountability Office with an abstract that begins "Enrollment in for-profit colleges has grown from about 365,000 students to almost 1.8 million in the last several years. These colleges offer degrees and certifications in programs ranging from business administration to cosmetology. In 2009, students at for-profit colleges received more than $4 billion in Pell Grants and more than $20 billion in federal loans provided by the Department of Education (Education). GAO was asked to 1) conduct undercover testing to determine if for-profit colleges' representatives engaged in fraudulent, deceptive, or otherwise questionable marketing practices, and 2) compare the tuitions of the for-profit colleges tested with those of other colleges in the same geographic region. To conduct this investigation, GAO investigators posing as prospective students applied for admissions at 15 for-profit colleges in 6 states and Washington, D.C.. The colleges were selected based on several factors, including those that the Department of Education reported received 89 percent or more of their revenue from federal student aid. GAO also entered information on four fictitious prospective students into education search Web sites to determine what type of follow-up contact resulted from an inquiry. GAO compared tuition for the 15 for-profit …

Other written product issued by the General Accounting Office with an abstract that begins "This document is a conceptual statement on the objectives of financial reporting by the federal government. It focuses on the uses, user needs, and objectives of such reporting. The objectives are designed to guide the Federal Accounting Standards Advisory Board in developing accounting standards to enhance the financial information reported by the federal government to (1) demonstrate its accountability, (2) provide useful information, and (3) help internal users of financial information improve the government's management. In addition to guiding the Board, the objectives may serve as useful guidance to others involved in federal financial reporting."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed how the Forest Service and the Bureau of Land Management (BLM) manage their wildfire programs, focusing on the: (1) process the Forest Service and BLM use to determine the amount of funds needed to prepare for fighting fires; (2) roles and responsibilities of the National Interagency Fire Center in mobilizing firefighting resources; and (3) types of agreements reached among federal, state, and local firefighting organizations."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed federally created or facilitated programs for helping schools and libraries with their telecommunications and information technology efforts."

A letter report issued by the General Accounting Office with an abstract that begins "Consistently classifying, defining, and distinguishing among the range of medical services provided today--from diagnoses to treatments--is critical for reimbursing providers and analyzing health care utilization, outcomes, and cost. Codes serve this role by assigning each distinct service a unique identifier. Health care providers, such as hospitals and physicians, report medical conditions and the health-related services they have provided to patients on medical records. In August 2000, the Department of Health and Human Services (HHS) adopted two standard code sets for reporting medical procedures: (1) the International Classification of Diseases, 9th Revision, Clinical Modification, Volume 3 (ICD-9-CM Vol. 3); and (2) the Current Procedural Terminology (CPT). Despite HIPAA's goals for administrative simplification, many representatives of the health care industry have expressed concern that the individual limitations of these code sets result in inefficiencies in record keeping and data reporting. GAO found that, given the 18-month time frame allotted to HHS under HIPAA for adopting standard code sets, ICD-9-CM Vol. 3 and CPT were practical options for HIPAA standard code sets despite some limitations. Both code sets meet almost all of the criteria for standard code sets recommended …