Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the Social Security Administration's (SSA) computing environment, focusing on its policies, procedures, and techniques designed to detect, respond to, and report on incidents of computer intrusion and misuse."

Correspondence issued by the Government Accountability Office with an abstract that begins "A fundamental principle of military readiness is that the military must train as it intends to fight. Military training ranges provide the primary means to accomplish this goal. The Department of Defense's (DOD) training ranges vary in size from a few acres, for small arms training, to over a million acres for large maneuver exercises and weapons testing, and include broad open ocean areas for offshore training and testing. New advances in military technology, coupled with the complexity of recent military operations in Iraq, Afghanistan, and other locations around the world, generate the need to continually update and maintain DOD's training ranges. Senior DOD and military service officials have reported for some time that they face increasing difficulties in carrying out realistic training at military installations due to outside influences. DOD has defined a number of factors--including competition for broadcast frequencies or airspace, air pollution, noise pollution, endangered species, critical habitats and other protected resources, unexploded ordinance and munitions, urban growth around installations, and civilian access--that it says encroach upon its training ranges and capabilities. Because the military faces obstacles in acquiring new training lands, the preservation and …

Correspondence issued by the General Accounting Office with an abstract that begins "The Navy improved the reporting of its general fund inventory on its fiscal year 1999 financial statement. The Navy properly accounted for equipment and supplies that were not reported in the prior year's statement, which included inventories held by contractors and the Coast Guard. Improvements in the Navy's financial reporting, however, are still needed. GAO found many errors and omissions that continue to affect the accuracy of the Navy's financial reporting. This report summarizes the issues that the Navy needs to address as it compiles its fiscal year 2000 financial information."

Correspondence 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) use of funds for its brownfield-related initiatives, focusing on the: (1) amount of funds that EPA actually obligated in fiscal years (FY) 1997-1999; (2) amount it plans to obligate in FY 2000; and (3) number of grants and agreements that EPA awarded or plans to award with these funds, along with the recipients of these awards."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Jewish War Veterans of the United States of America, Incorporated, for fiscal years 1999 and 1998. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's 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 financial statement audit reports for the Navy Club of the United States of America for fiscal year 1998. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Testimony issued by the Government Accountability Office with an abstract that begins "The Social Security Administration's (SSA) Supplemental Security Income (SSI) program provides cash benefits to eligible low-income disabled individuals, including children, as well as certain others. Children may generally qualify for SSI benefits if they meet certain financial requirements and are deemed to have a qualifying medically determinable physical or mental impairment of a specified duration or severity that results in a functional limitation. In 2010, SSA paid more than $9 billion to about 1.2 million disabled children. Over the past decade, the overall number of children receiving SSI benefits has continued to rise. In this statement, GAO discusses initial observations from its ongoing review and examines (1) the trends in the rate of children receiving SSI benefits due to mental impairments over the past decade; (2) the role that medical and nonmedical information, such as medication and school records, play in the initial determination of a child's medical eligibility; and (3) the steps SSA has taken to monitor the continued medical eligibility of these children. To examine these issues, GAO analyzed program data, interviewed SSA officials, conducted site visits to SSA field offices and state disability determination services …

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. An issue meriting concern and close scrutiny that emerged during our fiscal year 2004 CFS audit was the growing number of Chief Financial Officers (CFO) Act agencies that restated certain of their financial statements for fiscal year 2003 to correct errors. Errors in financial statements can result from mathematical mistakes, mistakes in the application of accounting principles, or oversight or misuse of facts that existed at the time the financial statements were prepared. Frequent restatements to correct errors can undermine public trust and confidence in both the entity and all responsible parties. Further, when restatements do occur, it is important that financial statements clearly communicate, and readers of the restated financial statements understand, that the financial statements originally issued by management in the previous year and the opinion thereon should not be used. Because …

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Daughters of the American Revolution for fiscal years 1999 and 1998. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's 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 financial statement audit reports for the National Ski Patrol System for fiscal years 1999 and 1998. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's 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 financial statement audit reports for the National Tropical Botanical Garden's for 1998 and 1997. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's 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 financial statement audit reports for the Disabled American Veterans' for 1999. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's 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 financial statement audit reports for the Reserve Officers Association's for fiscal year 1999. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) operates a regional office in the Republic of the Philippines--the only one of its 57 regional offices that is located in a foreign country. Over the last two decades, Congress has periodically reauthorized the office for an average of 3 years each time. The Philippines was a U.S. territory prior to World War II and was granted independence in 1946. Congress authorized limited benefits for Filipino veterans who served under the command of the United States during the war, and authorized VA to operate a regional office to administer these benefits. In 1958, the office expanded to include an outpatient health clinic. VA estimates that about 18,000 Filipino WWII veterans were alive as of 2010, down from an estimated 452,000 in 1977. In light of this declining population eligible for benefits, maintaining the office may no longer be warranted at some point. Public Law 111-275 extended the authority for VA to operate this office until December 31, 2011, and directed GAO to submit this report. Our objectives are to (1) describe the primary activities undertaken by the VA regional office in the …

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the National Safety Council for fiscal years 1999 and 1998. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's 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 financial statement audit reports for the National Federation of Music Clubs for fiscal years 1999 and 1998. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

A publication issued by the Government Accountability Office with an abstract that begins "As one of the largest and most complex organizations in the world, the Department of Defense (DOD) faces many challenges in resolving its long-standing financial and related business operations and system problems. DOD is in the process of implementing modern multifunction enterprise resource planning (ERP) systems to replace many of its outdated legacy systems. The ERPs are intended to perform business-related tasks such as general ledger accounting and supply chain management. Modernizing DOD's business systems is a critical part of transforming the department's business operations, addressing high-risk areas, and providing more-accurate and reliable financial information to Congress on DOD's operations. The Panel requested that GAO provide its perspective on DOD's ERP implementation efforts and the impact implementation problems could have on DOD's efforts to improve financial management and be audit ready by fiscal year 2017. This statement is based on GAO's prior work, reports issued by the Department of Defense Inspector General (DOD IG), and GAO's ongoing oversight of selected DOD ERP efforts. Over the years, GAO has made numerous recommendations to improve the department's financial management operations."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Paralyzed Veterans of America's for fiscal years 1999 and 1998. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's 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 financial statement audit reports for the Naval Sea Cadet Corps for 1998 and 1997. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the financial condition of the National Flood Insurance Program administered by the Federal Emergency Management Agency's (FEMA) Federal Insurance Administration, focusing on the: (1) financial results of the program's operations since fiscal year 1993; (2) major factors contributing to the financial difficulties faced by the program; and (3) actions taken by and plans of the Federal Insurance Administration that may affect the program's financial health."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the status of heavy fuel oil delivered to North Korea under the October 1994 U.S./North Korean Agreement Framework, focusing on the: (1) status of heavy fuel oil funding and deliveries to North Korea; and (2) controls in place to detect the diversion of heavy fuel oil from heating and electricity generation to other purposes not specified in the Agreed Framework and any limitations in these controls that would allow North Korea to divert heavy fuel for unintended uses."

Testimony issued by the Government Accountability Office with an abstract that begins "Access to broadband service is seen as vital to economic, social, and educational development, yet many areas of the country lack access to, or their residents do not use, broadband. To expand broadband deployment and adoption, the American Recovery and Reinvestment Act (the Recovery Act) provided $7.2 billion to the Department of Commerce's National Telecommunications and Information Administration (NTIA) and the Department of Agriculture's Rural Utilities Service (RUS) for grants or loans to a variety of program applicants. The agencies must award all funds by September 30, 2010. This testimony provides preliminary information on the challenges NTIA and RUS face; the steps taken to address challenges; and the remaining risks in (1) evaluating applications and awarding funds and (2) overseeing funded projects. This statement is based on related ongoing work that GAO expects to complete in November. To conduct this work, GAO is reviewing relevant laws and program documents and interviewing agency officials and industry stakeholders. While this testimony does not include recommendations, GAO expects to make recommendations in its November report."

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) provides disability compensation to veterans disabled by injuries or diseases that were incurred or aggravated while on active military duty. Under Individual Unemployability (IU) benefit regulations, a veteran can receive increased compensation at the total disability compensation rate if VA determines that the veteran is unemployable because of service-connected disabilities. GAO has reported that numerous technological and medical advances, combined with changes in society and the nature of work, have increased the potential for people with disabilities to work. Yet VA has seen substantial growth of IU benefit awards to veterans over the last five years. In 2001 GAO reported that a growing number of private insurance companies in the United States have focused their programs on developing and implementing strategies to enable people with disabilities to return to work. Our testimony will describe how U.S. private insurers facilitate return to work in three key areas: (1) the eligibility assessment process, (2) work incentives, and (3) staffing practices. It will also compare these practices with those of VA's IU eligibility assessment process."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed its completed assessment of the World Food Program (WFP) procedures to monitor and report on U.S. government-donated food aid to North Korea."