A letter report issued by the Government Accountability Office with an abstract that begins "Members of Congress and state agencies have raised questions about complaints that some Medicare Advantage (MA) organizations and their agents inappropriately marketed their health plans to Medicare beneficiaries. Inappropriate marketing may include activities such as providing inaccurate information about covered benefits and conducting prohibited marketing practices. The Centers for Medicare & Medicaid Services (CMS) is responsible for oversight of MA organizations and their plans. The Government Accountability Office (GAO) was asked to examine (1) the extent to which CMS has taken compliance and enforcement actions, (2) how CMS has helped beneficiaries affected by inappropriate marketing and the problems beneficiaries have encountered, and (3) information CMS has about the extent of inappropriate marketing. To do this work, GAO reviewed relevant laws and policies; analyzed Medicare data on beneficiary complaints, compliance actions and enforcement actions; and interviewed officials from CMS and selected state departments of insurance, state health insurance assistance programs, and MA organizations."

A letter report issued by the Government Accountability Office with an abstract that begins "Surface coal mining in the mountainous areas of Appalachia--often called "mountaintop mining"--generates controversy, in part because of its scale and the post-mining appearance of the land. Yet there is limited public access to information on the size, location, and life span of these operations, or on how the land can be expected to look afterward. The Government Accountability Office (GAO) was asked to report on the characteristics of (1) surface coal mining and (2) reclaimed lands that were disturbed by surface coal mining in the mountainous, eastern part of Kentucky and in West Virginia, where most such mining occurs. Federal and state law requires mining operators to obtain permits before mining. Among other things, the permits identify the acres under open permit (the acres subject to mining associated with a permit that has not been closed) and how the land will be reclaimed--including the post-mining land use, whether the approximate original contour (AOC) of the land will be restored, and the extent to which excess earth, rock, and other materials (known as "spoil") are placed in nearby valleys. For this study, GAO relied on electronic databases …

A letter report issued by the Government Accountability Office with an abstract that begins "S corporations are one of the fastest growing business types, accounting for nearly 4 million businesses in 2006. However, long-standing problems with S corporation compliance produce revenue losses in individual income taxes and employment taxes. GAO was asked to (1) describe the reasons businesses choose to become S corporations, (2) analyze types of S corporation noncompliance, what IRS has done to address noncompliance, and options to improve compliance, and (3) further analyze the extent of shareholder compensation noncompliance and identify options for improving compliance. GAO analyzed IRS research and examination data; interviewed IRS officials, examiners and other knowledgeable stakeholders; and reviewed relevant literature."

Testimony issued by the Government Accountability Office with an abstract that begins "Significant management challenges exist for the Department of Homeland Security (DHS) as it continues to integrate its varied management processes, policies, and systems in areas such as financial management and information technology. These activities are primarily led by the Under Secretary for Management (USM), department management chiefs, and management chiefs in DHS's seven components. This testimony summarizes a new GAO report (GAO-10-131) that examined (1) the extent to which DHS has developed a comprehensive strategy for management integration that includes the characteristics recommended in GAO's earlier 2005 report, (2) how DHS is implementing management integration, and (3) the extent to which the USM is holding the department and component management chiefs accountable for implementing management integration through reporting relationships. GAO reviewed DHS plans and interviewed DHS management officials."

A letter report issued by the Government Accountability Office with an abstract that begins "A serious problem for U.S. communities along the U.S.-Mexico border is the lack of access to safe drinking water and sanitation systems. Inadequate systems can pose risks to human health and the environment, including the risk of waterborne diseases. Numerous federal programs provide grants, loans, or other assistance to rural U.S. communities, including those in the border region, for drinking water and wastewater projects. The Government Accountability Office (GAO) was asked to determine (1) the amount of federal funding provided to rural U.S. communities in the border region for drinking water and wastewater systems and (2) the effectiveness of federal efforts to meet the water and wastewater needs in the region. GAO analyzed agency financial data; reviewed statutes, regulations, policies, and procedures; and interviewed federal, state, local, and private sector officials."

Correspondence issued by the Government Accountability Office with an abstract that begins "This report formally transmits the briefing on work performed under the authority of the Comptroller General to conduct evaluations on his own initiative."

A letter report issued by the Government Accountability Office with an abstract that begins "Recent cases of corporate fraud and mismanagement heighten the Department of Justice's (DOJ) need to appropriately punish and deter corporate crime. Recently, DOJ has made more use of deferred prosecution and non-prosecution agreements (DPAs and NPAs), in which prosecutors may require company reform, among other things, in exchange for deferring prosecution. In June and November 2009, GAO testified on DOJ's use and oversight of DPAs and NPAs, and this report discusses additional findings, including (1) the extent to which DOJ has used DPAs and NPAs to address corporate misconduct and tracks use of these agreements, (2) the extent to which DOJ measures the effectiveness of DPAs and NPAs, and (3) the role of the court in the DPA and NPA process. GAO examined 152 DPAs and NPAs negotiated from 1993 through September 2009 and analyzed DOJ data on corporate prosecutions in fiscal years 2004 through 2009. GAO also interviewed DOJ officials, prosecutors from 13 DOJ offices, 20 company representatives, 11 monitors who oversee company compliance, and 12 federal judges. While not generalizable, these results provide insight into decisions about DPAs and NPAs."

Testimony issued by the Government Accountability Office with an abstract that begins "The Service-Disabled Veteran-Owned Small Business (SDVOSB) program is intended to provide federal contracting opportunities to qualified firms. In fiscal year 2008, the Small Business Administration (SBA) reported $6.5 billion in governmentwide sole-source, set-aside, and other SDVOSB contract awards. Given the amount of federal contract dollars being awarded to SDVOSB firms, GAO was asked to determine (1) whether cases of fraud and abuse exist within the SDVOSB program and (2) whether the program has effective fraud prevention controls in place. To identify whether cases exist, GAO reviewed SDVOSB contract awards and protests since 2003 and complaints sent to GAO's fraud hotline. GAO defined case-study firms as one or more affiliated firms that were awarded one or more SDVOSB contracts. To assess fraud prevention controls, GAO reviewed laws and regulations and conducted interviews with SBA and Department of Veterans Affairs (VA) officials. GAO did not attempt to project the extent of fraud and abuse in the program. In addition, GAO did not attempt to assess the overall effectiveness of VA's validation process to prevent or address fraud and abuse in VA SDVOSB contracts."

Testimony issued by the Government Accountability Office with an abstract that begins "The recent financial crisis resulted in a wide-ranging federal response that included infusing capital into several major corporations. The Troubled Asset Relief Program (TARP) has been the primary vehicle for most of these actions. As a result of actions and others, the government is a shareholder in the American International Group (AIG), Citigroup Inc. (Citi), Chrysler Group LLC (Chrysler), and General Motors Company (GM), among others. As market conditions have become less volatile, the government has been considering how best to manage these investments and ultimately divest them. This testimony discusses (1) the government's approach to past crisis and challenges unique to the current crisis; (2) the principles guiding the Department of the Treasury's implementation of its authorities and mechanisms for managing its investments; and (3) preliminary views from GAO's ongoing work with the Special Inspector General for TARP on the federal government's monitoring and management of its investments. This statement builds on GAO's work since the 1970s on providing government assistance to large corporations and more recent work on oversight of the assistance and investments provided under TARP. In its November 2009 report, GAO recommended that Treasury …

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Aviation Administration (FAA) predicts that the national airspace system will become increasingly congested over time, imposing costs of delay on passengers and regions. While transforming the current air-traffic control system to the Next Generation Air Transportation System (NextGen) may provide additional en route capacity, many airports will still face constraints at their runways and terminals. In light of these forecasts, the Government Accountability Office (GAO) was asked to evaluate regional airport planning in metropolitan regions with congested airports. GAO (1) identified which airports are currently or will be significantly congested and the potential benefits of regional airport planning, (2) assessed how regions with congested airports use regional airport planning in decision making, and (3) identified factors that hinder or aid in the development and implementation of regional airport plans. GAO reviewed studies; interviewed FAA, airport, and other aviation and transportation officials; and conducted case studies in selected regions."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Smithsonian Institution (Smithsonian) is the world's largest museum complex. Its funding comes from its own private trust fund assets and federal appropriations. The Smithsonian Board of Regents, the Smithsonian's governing body, is responsible for the long-term stewardship of the Smithsonian. In recent years, GAO and others have documented significant governance and accountability breakdowns at the Smithsonian, which could ultimately put funding and the organization's credibility at risk. In 2007 the Board of Regents Governance Committee released a report recommending 42 governance reforms. In May 2008 GAO found that the Board of Regents had implemented 30 of these 42 reforms. GAO also made 4 additional recommendations. In response to a congressional mandate, this report provides an update on the status of the Smithsonian's implementation of governance reforms recommended by the Board of Regents Governance Committee and GAO. The work for this report is based on analysis of Smithsonian documents, interviews with Smithsonian officials, and a GAO report on Smithsonian governance (GAO-08-632). GAO is not making any new recommendations. The Smithsonian and the Board of Regents concurred with the findings of this report."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) operates one of the largest health care systems in the country. As of August 2009, VA's Veterans Health Administration (VHA) had 32 major ongoing construction projects with an estimated total cost of about $6.1 billion and average cost per project of about $191 million. Some of these projects were initiated as part of VA's Capital Asset Realignment for Enhanced Services (CARES) process, which was a comprehensive assessment of VHA's capital asset requirements. In response to a congressional request, GAO (1) described how costs and schedules of current VHA major construction projects have changed, (2) determined the reasons for changes in costs and schedules, and (3) described the actions VA has taken to address cost increases and schedule delays. To do its work, GAO reviewed construction documents, visited three construction sites, and interviewed VA officials."

Correspondence issued by the Government Accountability Office with an abstract that begins "Section 502 of the Concurrent Resolution on the Budget for Fiscal Year 2010 required us to report to the appropriate congressional committees by December 31, 2009, regarding the Department of Defense's (DOD) progress in implementing GAO's audit recommendations. From fiscal years 2001 through 2008, we issued 743 reports to DOD or its components that included 3,099 recommendations. By law, agencies, including DOD, are required to submit written statements to Congress explaining actions taken in response to recommendations we have made. We follow up on the implementation status of each recommendation at least annually after report issuance to determine whether DOD has instituted sufficient corrective actions. This report, which responds to this mandate, contains the results of our analysis on the implementation status of the 3,099 recommendations."

A letter report issued by the Government Accountability Office with an abstract that begins "Due to the federal government's role as guarantor, floods impose an enormous potential financial burden on the federal government. Consequently, decision makers at the Department of Homeland Security (DHS), the Federal Emergency Management Agency (FEMA), and the Congress need accurate and timely financial information to assess the effectiveness of the National Flood Insurance Program (NFIP). This report assesses whether controls in place during the 2005 to 2007 time frame were effective and whether actions to improve controls are likely to address identified weaknesses. The Government Accountability Office (GAO) reviewed and analyzed FEMA/NFIP guidance, data, and financial reports, reviewed prior audit reports, interviewed FEMA officials and contractors, and selected a sample of claim losses paid to determine whether claim files contained key documents."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Veterans Benefits, Health Care, and Information Technology Act of 2006 authorizes the Secretary of Veterans Affairs to establish an educational assistance program for information security. The Information Security Education Assistance Program is envisioned as a means for the Department of Veterans Affairs (VA) to attract and retain individuals with advanced skills in information security. The legislation authorizes the agency to establish scholarships for qualified students who pursue doctoral degrees in computer science and electrical and computer engineering at accredited institutions and to offer educational debt reduction for VA employees who hold doctoral degrees in these fields. This letter responds to the act's requirement that we report on the scholarship and education debt reduction programs within 3 years of the act's December 22, 2006, enactment."

A statement of record issued by the Government Accountability Office with an abstract that begins "Securing the nation's transportation and information systems is a primary responsibility of the Department of Homeland Security (DHS). Within DHS, the Transportation Security Administration (TSA) is responsible for securing all transportation modes; U.S. Customs and Border Protection (CBP) is responsible for cargo container security; the U.S. Coast Guard is responsible for protecting the maritime environment; and the National Protection and Programs Directorate is responsible for the cybersecurity of critical infrastructure. This statement focuses on the progress and challenges DHS faces in key areas of maritime, aviation, and cybersecurity. It is based on GAO products issued from June 2004 through November 2009, as well as ongoing work on air cargo security. GAO reviewed relevant documents; interviewed cognizant agency officials; and observed operations at 12 airports, chosen by size and other factors. The results are not generalizable to all airports."

A letter report issued by the Government Accountability Office with an abstract that begins "Recently, there has been an increased focus on developing the ability to provide early detection of and situational awareness during a disease outbreak. The Implementing Recommendations of the 9/11 Commission Act sought to enhance this capability, in part, by creating the National Biosurveillance Integration Center (NBIC) within the Department of Homeland Security. NBIC is to help provide early detection and situational awareness by integrating information and supporting an interagency biosurveillance community. The act directed the Government Accountability Office (GAO) to report on the state of biosurveillance and resource use in federal, state, local, and tribal governments. This report is one in a series responding to that mandate. This report focuses on the actions taken by NBIC to (1) acquire resources to accomplish its mission and (2) effectively collaborate with its federal partners. To conduct this work, GAO reviewed documents, such as NBIC's Concept of Operations, and interviewed officials at NBIC and 11 federal partners."

Correspondence issued by the Government Accountability Office with an abstract that begins "Violence along the U.S.-Mexico border has escalated in recent years because of drug trafficking and related organized crime activities, with over 12,000 fatalities since 2006. At the same time, gang activity in Central America has increased, further fueling the violence within the region. In an effort to confront the challenges posed by criminal violence, in October 2007, the United States and Mexico announced the Merida Initiative, a $1.4 billion counternarcotics and anticrime assistance package for countries in the region. The Merida Initiative brings a shift in both scale and scope to U.S. assistance to the region, particularly Mexico. For example, under Merida, the average annual counternarcotics and related law enforcement assistance to Mexico increased from about $57 million from 2000 through 2006 to $400 million for fiscal year 2008. Similarly, collaboration between the United States and Mexico has intensified, providing an unprecedented opportunity to address the mutual threat of drug trafficking and organized crime affecting the region. In response to Congressional concerns regarding the pace of assistance, we are providing information on the status of funding provided under the Merida Initiative as of September 30, 2009. Specifically, we …

A letter report issued by the Government Accountability Office with an abstract that begins "In June 2007, GAO reported that the Department of Homeland Security (DHS) had made little progress in integrating its existing financial management systems and made six recommendations focused on the need for DHS to define a departmentwide strategy and embrace disciplined processes. In June 2007, DHS announced its new financial management systems strategy, called the Transformation and Systems Consolidation (TASC) program. House Report No. 110-862 directed GAO to determine whether DHS had implemented GAO's prior recommendations. GAO also assessed whether there were additional issues that pose unnecessary risks to the successful implementation of the TASC program. GAO reviewed relevant documentation, such as the January 2009 request for proposal and its attachments, and interviewed key officials to obtain additional information."

A letter report issued by the Government Accountability Office with an abstract that begins "Between 50,000 and 60,000 United States Postal Service (Service) employees, or 7 to 8 percent of the Service's workforce, occupied a modified work assignment during fiscal year 2008. The Service must provide these assignments to employees with workplace injuries if work is available to perform within their medical restrictions. Historically, the Service has returned employees to work as soon as possible, partly to reduce its costs for workers' compensation. In 2006, the Service initiated a program, the National Reassessment Process (NRP), to ensure that modified work assignments are medically suitable and necessary to carry out the Service's mission. This requested report addresses (1) the goal of the program, (2) how it is being implemented, and (3) the program's status and outcomes. To perform its work, the Government Accountability Office (GAO) analyzed data and documentation, visited four districts selected to illustrate a range of conditions, and interviewed Service officials."

A letter report issued by the Government Accountability Office with an abstract that begins "National Aeronautics and Space Administration (NASA) researchers generally disseminate their agency-funded research results through publications, presentations, agency releases, and media interviews. In 2007, GAO reviewed dissemination policies at NASA and two other agencies and found that NASA's policies were generally clear, but GAO's survey of NASA researchers raised concerns that many of them did not understand some of the policies and were generally unaware of how to appeal dissemination decisions. Congress in 2008 directed GAO to determine whether NASA is implementing its policies in a clear and consistent manner. To meet that requirement, GAO determined (1) what changes have been made to NASA's policies since 2007, (2) the views of NASA researchers on whether the policies have been more effectively communicated since 2007, and (3) what changes have occurred since 2007 in NASA's processes for researchers to follow if they wish to appeal decisions about the dissemination of their research results. GAO conducted a Web-based survey of all 2,790 NASA researchers and had a 57.5 percent response rate."

A letter report issued by the Government Accountability Office with an abstract that begins "Information is a crucial tool in securing the nation's borders against crimes and potential terrorist threats, with the Department of Homeland Security's (DHS) Border Patrol and Immigration and Customs Enforcement (ICE), and the FBI, having key information sharing roles. GAO was asked to assess the extent to which (1) local and tribal officials in border communities received useful information from their federal partners, (2) federal agencies supported state fusion centers'--where states collaborate with federal agencies to improve information sharing--efforts to develop border intelligence products, and (3) local and tribal agencies were aware of the suspicious activities they are to report. To conduct this work, GAO analyzed relevant laws, directives, policies, and procedures; contacted a nongeneralizable sample of 20 agencies in border communities and five fusion centers (based on geographic location and size); and interviewed DHS and FBI officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) filing season is an enormous undertaking that includes processing tax returns, issuing refunds, and responding to taxpayer questions. IRS's efforts to ensure compliance begin during the filing season. GAO was asked to assess IRS's 2009 filing season performance, identify ways to reduce taxpayers' use of short-term, high-interest refund anticipation loans (RAL) offered by paid preparers or banks, and identify ways to enhance compliance during processing. GAO analyzed IRS performance data, reviewed IRS operations, interviewed IRS officials, and reviewed its compliance programs and relevant statutes."

A letter report issued by the Government Accountability Office with an abstract that begins "This report is the fourth in a series responding to a mandate under the American Recovery and Reinvestment Act of 2009 (Recovery Act). As of November 27, 2009, $69.1 billion, or about one quarter of the approximately $280 billion of total Recovery Act funds for programs administered by states and localities, had been paid out. The largest programs were the Medicaid Federal Medical Assistance Percentage (FMAP), the State Fiscal Stabilization Fund (SFSF), and highways. The Government Accountability Office's (GAO) work continues to focus on 16 states and the District of Columbia (District)."