Correspondence issued by the Government Accountability Office with an abstract that begins "The nation's 1.4 million nursing home residents are a highly vulnerable population of elderly and disabled individuals for whom remaining at home is no longer feasible. The federal government plays a key role in ensuring that nursing home residents receive appropriate care by setting quality requirements that nursing homes must meet to participate in the Medicare and Medicaid programs and by contracting with states to conduct routine inspections--called standard surveys--and complaint investigations. To encourage compliance with quality requirements, Congress has authorized certain enforcement actions, known as sanctions, such as civil money penalties or termination from participating in the Medicare and Medicaid programs. The Centers for Medicare & Medicaid Services (CMS) is responsible for imposing federal sanctions, typically on the basis of states' recommendations. One sanction--temporarily replacing a home's management--has been used infrequently. According to CMS guidance, temporary management may be used instead of termination in cases where nursing homes place residents at risk of death or serious injury--referred to as immediate jeopardy--or place residents at widespread risk of actual harm. CMS requires that a nursing home remove any immediate jeopardy within a short time frame of 23 calendar …

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter is the formal response to a mandate in the Department of Defense and Full-Year Continuing Appropriations Act, 2011. This mandate required the Department of Homeland Security (DHS) to (1) update its Fiscal Year 2010 expenditure plan on border security fencing, infrastructure, and technology (BSFIT) for fiscal year 2011 budget authority and (2) submit the updated plan to the House and Senate Appropriations Committees. The plan is to address 10 legislative conditions in the fiscal year 2010 DHS appropriations act and be reviewed by GAO. DHS submitted an updated plan to Congress on September 8, 2011. As required by the act, we reviewed the plan."

Correspondence issued by the Government Accountability Office with an abstract that begins "Section 830 of the National Defense Authorization Act for Fiscal Year 2008 directed GAO to compare procedures used for awarding noncompetitive defense contracts for new projects pursuant to (1) congressionally directed spending items or congressional earmarks and (2) the special interests of senior executive branch officials."

Correspondence issued by the Government Accountability Office with an abstract that begins "Each year, billions of dollars in arms and "dual-use" items--items that have both commercial and military applications--are exported to U.S. allies and strategic partners. To further national security, foreign policy, and economic interests, the U.S. government controls the export of these items. Over the past 10 years, we have reported on numerous weaknesses in the export control system, including poor coordination among the multiple agencies involved, which have led to jurisdictional disputes and enforcement challenges, and the lack of systematic assessment of the overall effectiveness of the export control system. As a result, since 2007 the arms and dual-use export control systems have been included as part of our high-risk area on ensuring the effective protection of technologies critical to U.S. national security interests. We have also called for a strategic reexamination of existing programs within the U.S. export control system to identify needed changes and ensure the advancement of U.S. interests. In August 2009, the President announced that he had directed a comprehensive review of the U.S. export control system and, in April 2010, proposed a framework under which the current system would be streamlined to include …

Testimony issued by the Government Accountability Office with an abstract that begins "In 2000, as part of a multibillion-dollar courthouse construction initiative, the judiciary requested and the General Services Administration (GSA) proposed building a new courthouse in Los Angeles to increase security, efficiency, and space--but construction never began. About $400 million was appropriated for the L.A. courthouse project. For this testimony, GAO was asked to report on (1) the status of the L.A. courthouse project, (2) challenges GAO has identified affecting federal courthouses nationwide, and (3) the extent to which these challenges are applicable to the L.A. courthouse project. This testimony is based on GAO-10-417 and GAO's other prior work on federal courthouses, during which GAO analyzed courthouse planning and use data, visited courthouses, modeled courtroom sharing scenarios, and interviewed judges, GSA officials, and others. In GAO-10-417, GAO recommended that (1) GSA ensure that new courthouses are constructed within their authorized size or, if not, that congressional committees are notified, (2) the Judicial Conference of the United States retain caseload projections to improve the accuracy of its 10-year-judge planning, and (3) the Conference establish and use courtroom sharing policies based on scheduling and use data. GSA and the judiciary agreed …

Correspondence issued by the Government Accountability Office with an abstract that begins "We have performed the procedures contained in the enclosure to this report, which we agreed to perform and with which the Department of Trasnportation (DOT) concurred, solely to assist your office in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2007, is supported by the underlying records. As agreed with your office, we evaluated fiscal year 2007 activity affecting distributions to the HTF. In performing the agreed-upon procedures, we conducted our work in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance for performing and reporting the results of agreed-upon procedures. The adequacy of the procedures to meet your objectives is your responsibility, and we make no representation in that respect. The procedures we agreed to perform were related to (1) transactions that represent the underlying basis of amounts distributed to the HTF, (2) the Internal Revenue Service's (IRS) quarterly HTF receipt certifications, (3) the Department of the Treasury's Financial Management Service adjustments to the …

Testimony issued by the Government Accountability Office with an abstract that begins "Understanding the extent and nature of identity theft-related refund fraud is important to crafting a response to it, but Internal Revenue Service (IRS) managers recognize that they do not have a complete picture. Program officials said that one of the challenges they face in combating this type of fraud is its changing nature and how it is concealed. While perfect knowledge about cases and who is committing the crime will never be attained, the better IRS understands the problem, the better it can respond and the better Congress can oversee IRS's efforts. IRS officials described several areas where the extent and nature of identity theft is unknown."

Correspondence issued by the General Accounting Office with an abstract that begins "On October 16, 2003, GAO testified before Congress at a hearing on whether DOD and VA are providing seamless health care coverage to transitioning veterans. This letter responds to a request thst we provide answers to follow-up questions from the hearing."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the 82nd Airborne Division Association for fiscal years 2002 and 2001. 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 Government Accountability Office with an abstract that begins "The nation's more than 4 million miles of roads are key to the economy, facilitating the movement of goods and people. Although highways are highly durable and can last for decades, they deteriorate from traffic wear and tear, inadequate drainage, construction deficiencies, and weather. Keeping them in good condition requires substantial resources: public entities spent more than $180 billion in 2008 on highways, with about $40 billion coming from the federal government. Despite these outlays, the Federal Highway Administration (FHWA) estimates that these funding levels are insufficient to maintain or improve the condition of the nation's highways through 2028. Further, the major source of federal surface transportation funding--federal motor fuel tax revenues deposited into the Highway Trust Fund--is eroding. The Congressional Budget Office estimates that, as of March 2012, to maintain current spending levels and account for inflation from 2013 to 2022, the Highway Trust Fund will require more than $125 billion over what it is expected to take in during that period."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Academy of Sciences, for the years ended December 31, 1999 through December 31, 2002. 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."

Testimony issued by the Government Accountability Office with an abstract that begins "First, we found that the four changes mandated by the 2009 legislation contributed to improvements in program operations and increased participation: (1) Creation of director and other full-time positions: The creation of a director and other full-time positions for the program resulted in reduced firm certification processing times for petitions. (2) New annual reporting on performance measures: EDA has submitted three annual reports to Congress on these performance measures as a result of the legislation. (3) Inclusion of service sector firms: According to our analysis of EDA data, the inclusion of service sector firms allowed EDA to certify 26 firms not previously eligible for assistance from fiscal years 2009 through 2011. (4) Expansion of the "look-back" period from 12 months to 12, 24, or 36 months: Our analysis of EDA data shows that 32 additional firms participated in the program from fiscal years 2009 through 2011 based on the expansion of the look-back period from 12 months to 12, 24, or 36 months. Prior to the legislative changes, firms were only allowed to compare sales and production data in the most recent 12 months to data from the …

Correspondence issued by the Government Accountability Office with an abstract that begins "At the request of the Permanent Subcommittee on Investigations, Senate Committee on Homeland Security and Governmental Affairs, in September 2007 we reported on the governmentwide use of premium class travel. As part of the audit and related investigations, we tested premium class transactions at the Department of Agriculture (USDA). The purpose of this letter is to provide the Acting Secretary of Agriculture with information on specific matters identified during our work that relate to weaknesses in internal controls at USDA. Further, this letter details the results of investigative work we performed related to allegations forwarded to us by USDA's Office of Inspector General of premium class travel abuses by executives at the Foreign Agricultural Service (FAS). This letter contains six recommendations that warrant your attention."

Correspondence issued by the Government Accountability Office with an abstract that begins "Medicaid--the joint federal-state program that finances medical services for certain low-income adults and children--spent $15.0 billion on outpatient prescription drugs in fiscal year 2007. Instead of directly purchasing drugs, state Medicaid programs reimburse retail pharmacies for dispensing them to Medicaid beneficiaries. The federal government provides matching funds to states to help cover the costs of their Medicaid programs, and states must pay the remaining costs to qualify for these federal funds. For certain outpatient prescription drugs, state Medicaid programs may only receive federal matching funds for reimbursements up to a maximum amount known as a federal upper limit (FUL). Designed to control drug spending, FULs are currently calculated as 150 percent of a drug's lowest published price in three national drug pricing compendia. State Medicaid programs can determine reimbursements to retail pharmacies for each drug, but the federal government will only provide matching funds to the extent that reimbursements for all drugs subject to FULs do not exceed established FULs in the aggregate. A 2005 report by the Department of Health and Human Services' (HHS) Office of Inspector General (OIG) found that FULs were ineffective at controlling outpatient …

Other written product issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Emergency Steel Guarantee Loan Board's and the Emergency Gas and Oil Guaranteed Loan Board's new rules on the Emergency Steel Guarantee Loan Program and the Emergency Oil and Gas Guaranteed Loan Program. GAO noted that: (1) the rules would establish the procedures for providing guarantees of up to $1 billion in loans for qualified steel and iron ore companies and $500 million in loans for qualified oil and gas companies; (2) both programs will be administered by both Boards; (3) prior to the issuance of the loan guarantee and while any guarantee is outstanding, the company must agree to permit an audit by GAO or its designee, and an independent auditor acceptable to the Boards; (4) audited financial statements are required to be submitted with an application; (5) the final rules have an announced effective date of December 27, 1999; and (6) both the Emergency Steel Guarantee Loan Board and the Emergency Oil and Gas Guaranteed Loan Board complied with applicable requirements in promulgating the rule."

Other written product issued by the General Accounting Office with an abstract that begins "Presented is GAO's performance and accountability report for fiscal year 2003. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. Importantly, GAO received a clean opinion from independent auditors on our financial statements for the 17th consecutive year. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."

Testimony issued by the Government Accountability Office with an abstract that begins "The Federal Protective Service (FPS) within the Department of Homeland Security (DHS) is responsible for providing law enforcement and related security services for nearly 9,000 federal facilities under the control and custody of the General Services Administration (GSA). In 2004 GAO identified a set of key protection practices from the collective practices of federal agencies and the private sector, which included allocation of resources using risk management, strategic management of human capital, leveraging of technology, information sharing and coordination, and performance measurement and testing. This testimony is based on past reports and testimonies and discusses (1) limitations FPS faces in protecting GSA buildings and resulting vulnerabilities; and (2) actions FPS is taking. To perform this work, GAO used its key practices as criteria, visited a number of GSA buildings, surveyed tenant agencies, analyzed pertinent laws and DHS and GSA documents, conducted covert testing at 10 judgmentally selected high-security buildings in four cities, and interviewed officials from DHS, GSA, and tenant agencies, and contractors and guards."

Other written product issued by the General Accounting Office with an abstract that begins "The August 14, 2003, electricity blackout--the largest in the nation's history--affected millions of people across eight northeastern and midwestern states as well as areas in Canada. The blackout intensified concerns about the overall status and security of the electricity industry at a time when the industry is undergoing major changes and Americans have a heightened awareness of threats to security. Because of these widespread concerns and the broad institutional interest of the Congress, we (1) highlighted information about the known causes and effects of the blackout, (2) summarized themes from prior GAO reports on electricity and security matters that provide a context for understanding the blackout, and (3) identified some of the potential options for resolving problems associated with these electricity and security matters."

Correspondence issued by the General Accounting Office with an abstract that begins "This report identifies federal funding for fiscal years 1999 and 2000 that supported reproductive health activities of the following four nonprofit organizations: the Planned Parenthood Federation of America, the Population Council, the International Planned Parenthood Federation, and The Alan Guttmacher Institute. GAO found that these organizations used $184 million in federal funds for fiscal year 1999 and $196 million in federal funds for fiscal year 2000 to support domestic and international activities related to reproductive health. The Department of Health and Human Services and the U.S. Agency for International Development were the major sources of these funds. Four Senate committees and four House committees have jurisdiction over the authorization of the programs under which the funding was provided. In addition, the Senate and House Committees on Appropriations each have subcommittees that have jurisdiction over the appropriations for the programs through which the funds are provided."

Correspondence issued by the Government Accountability Office with an abstract that begins "We assisted the Department of Labor in ascertaining whether the net federal unemployment tax (FUTA) revenue distributed to the Unemployment Trust Fund (UTF) for the fiscal year ended September 30, 2005, is supported by the underlying records. We evaluated fiscal year 2005 activity affecting distributions to the UTF. In performing the agreed-upon procedures, we conducted our work in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance for performing and reporting the results of agreed-upon procedures. The procedures we agreed to perform relate to (1) transactions that represent the underlying basis of amounts distributed to the UTF and (2) key reconciliations of the Internal Revenue Service records to the Department of the Treasury records."

Correspondence issued by the Government Accountability Office with an abstract that begins "In March 2009, out of concern that the overall security situation in Afghanistan had not improved after more than 7 years of U.S. and international efforts, the administration completed a 60-day strategic review of U.S. policy and the security environment in Afghanistan and Pakistan. Based on this review, and recognizing the vital U.S. interest in addressing security threats posed by extremists in Afghanistan and Pakistan, the administration announced a strategic goal of disrupting, dismantling, and eventually defeating these extremists and eliminating their safe havens in both Afghanistan and Pakistan. Subsequently, in August 2009, the United States issued an integrated civilian-military campaign plan for support to Afghanistan. The strategy and campaign plan call for, among other things, the execution of an integrated counterinsurgency mission and continued efforts to build the capacity of military and civilian elements of the Afghan government to lead counterinsurgency and counterterrorism efforts and provide internal security for the Afghan people. Accordingly, the focus for U.S. forces in Afghanistan will be to (1) secure Afghanistan from insurgent and terrorist threats and (2) rapidly train Afghanistan National Security Forces (ANSF) to lead military and law enforcement operations."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the reasons why a Boeing report entitled Center Wing Fuel Tank Heating Study (also referred to as the Panama Study) dated March 14, 1980, was not provided to the National Transportation Safety Board (NTSB) to aid in its investigation of the 1996 Trans World Airlines (TWA) flight 800 crash until June 1999."

Testimony issued by the Government Accountability Office with an abstract that begins "Climate change is a complex, crosscutting issue that poses risks to many existing environmental and economic systems, including agriculture, infrastructure, ecosystems, and human health. A 2009 assessment by the United States Global Change Research Program (USGCRP) found that climate-related changes--such as rising temperature and sea level--will combine with pollution, population growth, urbanization, and other social, economic, and environmental stresses to create larger impacts than from any of these factors alone. According to the National Academies, USGCRP, and others, greenhouse gases already in the atmosphere will continue altering the climate system into the future, regardless of emissions control efforts. Therefore, adaptation--defined as adjustments to natural or human systems in response to actual or expected climate change--is an important part of the response to climate change. This testimony addresses (1) the data challenges that federal, state, and local officials face in their efforts to adapt to a changing climate, (2) the actions federal agencies could take to help address these challenges, and (3) federal climate change strategic planning efforts. The information in this testimony is based on prior work, largely on GAO's recent reports on climate change adaptation (GAO-10-113) and …

Correspondence issued by the Government Accountability Office with an abstract that begins "Since the September 11, 2001, terrorist attacks, federal agencies have faced the challenge of protecting sensitive information from terrorists and others without a need to know while sharing this information with parties who are determined to have such a need. One form of protection involves identifying and marking such information sensitive but unclassified--information that is generally restricted from public disclosure but not designated as classified national security information. The Department of Homeland Security's (DHS) Transportation Security Administration (TSA) requires that certain information be protected from public disclosure as part of its responsibility for securing all modes of transportation. TSA, through its authority to protect information as sensitive security information (SSI), prohibits the public disclosure of information obtained or developed in the conduct of security activities that, for example, would be detrimental to transportation security. According to TSA, SSI may be generated by TSA, other DHS agencies, airports, aircraft operators, and other regulated parties when they, for example, establish or implement security programs or create documentation to address security requirements. Section 525 of the DHS Appropriations Act, 2007 (Public Law 109-295), required the Secretary of DHS to revise Management …