Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Reserve Officers Association of the United States for Fiscal Years 2003 and 2004. 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 U.S. generally accepted accounting principles."

A letter report issued by the Government Accountability Office with an abstract that begins "Between 1994 and 2001, the Office of Community Oriented Policing Services (COPS) provided more than $7.6 billion in grants to state and local communities to hire police officers and promote community policing as an effective strategy to prevent crime. Studies of the impact of the grants on crime have been inconclusive. GAO was asked to evaluate the effect of the COPS program on the decline in crime during the 1990s. GAO developed and analyzed a database containing annual observations on crime, police officers, COPS funds, and other factors related to crime, covering years prior to and during the COPS program, or from 1990 through 2001. GAO analyzed survey data on policing practices that agencies reportedly implemented and reviewed studies of policing practices. GAO assessed: (1) how COPS obligations were distributed and how much was spent; (2) the extent to which COPS expenditures contributed to increases in the number of police officers and declines in crime nationwide; and (3) the extent to which COPS grants during the 1990s were associated with policing practices that crime literature indicates could be effective. In commenting on a draft of this …

A letter report issued by the Government Accountability Office with an abstract that begins "In 2004, the Navy completed a study of how many selected reserve personnel are needed to support the active force in meeting current and future mission requirements. The Ronald W. Reagan National Defense Authorization Act for 2005 mandated that GAO assess several aspects of the Navy's study. This report addresses (1) the criteria and process the Navy used to conduct the review and what limitations affected the Navy's analyses and implementation plan; and (2) how the recommendations from the review will affect the reserve's personnel, funding, and command and control relationship with the active force."

A letter report issued by the Government Accountability Office with an abstract that begins "The Uniformed Services Employment and Reemployment Rights Act (USERRA) of 1994 protects millions of people, largely National Guard and Reserve members, as they transition between their federal duties and their civilian employment. The act is intended to eliminate or minimize employment disadvantages to civilian careers that can result from service in the uniformed services. This report examines the extent to which the Departments of Defense (DOD), Labor (DOL), Justice (DOJ), and the Office of Special Counsel (OSC) have achieved this purpose, specifically, the extent to which the agencies (1) have data that indicate the level of compliance with USERRA, (2) have efficiently and effectively conducted educational outreach, and (3) have efficiently and effectively addressed servicemember complaints."

Correspondence issued by the Government Accountability Office with an abstract that begins "Since the September 11, 2001, terrorist attacks, the Department of Defense (DOD) has increased its reliance on its National Guard and reserve forces to support the Global War on Terrorism, and particularly Operation Iraqi Freedom. Congress has been interested in making improvements and enhancements to compensation and benefit programs for reserve component members. When reserve component members are activated for more than 30 days under federal authorities, they are covered under TRICARE, DOD's health care system. While reserve component members are automatically covered by TRICARE when activated, their spouses and other dependents have the option of using either TRICARE or their private health insurance. However, our prior work found that dependents of reserve component members who had dropped their private health insurance reported problems accessing the TRICARE system--such as difficulty finding a health care provider, establishing eligibility, understanding TRICARE benefits, and knowing where to go when questions and problems arise. In addition, maintaining continuity of care with the same health care providers, especially for dependents with chronic medical conditions, may be problematic after switching to TRICARE. To address these concerns, some legislative proposals would give reserve component members …

Correspondence issued by the Government Accountability Office with an abstract that begins "The Medicare Prescription Drug, Improvement and Modernization Act of 2003 (MMA) added a prescription drug benefit to the Medicare program, to become effective January 1, 2006. To assist Medicare beneficiaries with their prescription drug costs until the new benefit becomes available, the MMA also required the establishment of a temporary program, the Medicare Prescription Drug Discount Card and Transitional Assistance Program, which began in June 2004. The drug card program is designed to offer Medicare beneficiaries access to discounts off the retail price of prescription drugs. All Medicare beneficiaries, except those receiving Medicaid drug coverage, are eligible to enroll in the drug card program. Certain low-income beneficiaries without other drug coverage qualify for an additional benefit, a transitional assistance (TA) subsidy, that can be applied toward the cost of drugs covered under the drug card program. The Centers for Medicare & Medicaid Services (CMS)--the agency within the Department of Health and Human Services that administers the Medicare and Medicaid programs--administers and oversees the drug card program. The drug cards themselves are offered and managed by private organizations, known as drug card sponsors. There are different types of drug …

A letter report issued by the Government Accountability Office with an abstract that begins "Issuing a U.S. visa to a foreign citizen in exchange for money or something of value is a crime that can facilitate entry into the United States of unqualified persons, including those who may wish to do our country harm. Internal controls make it difficult for an employee to commit visa malfeasance without being detected, but, despite these safeguards, visa malfeasance does occur. GAO examined (1) State's internal controls to prevent nonimmigrant visa malfeasance and if they are being implemented and (2) visa malfeasance cases from 2001-2004 and factors cited by State and the Department of Justice (Justice) that contributed to visa malfeasance and affected investigations and prosecutions."

Testimony issued by the Government Accountability Office with an abstract that begins "The House Subcommittee on Disability Assistance and Memorial Affairs asked GAO to discuss its work on the consistency of disability compensation claims decisions of the Department of Veterans Affairs (VA). GAO has reported wide state-to-state variations in average compensation payments per disabled veteran, raising questions about decisional consistency. In 2003, GAO designated VA's disability programs, along with other federal disability programs, as high risk, in part because of concerns about decisional consistency. Illustrating this issue, GAO reported that inadequate information from VA medical centers on joint and spine impairments contributed to inconsistent regional office disability decisions."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the United States Olympic Committee for Fiscal Years 2001-2003. 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 U.S. generally accepted accounting principles."

Correspondence issued by the Government Accountability Office with an abstract that begins "A fundamental military readiness principle is that the military must train as it intends to fight, and military training ranges provide the primary means to accomplish this principle. To successfully accomplish today's missions, U.S. forces are conducting significantly more complex operations, requiring increased joint training and interoperability between and among the military services, combatant commands, and other Department of Defense (DOD) and non-DOD organizations. For some time, senior DOD and military service officials have reported that they face increasing difficulties in carrying out realistic training at military installations due to training constraints, such as those resulting from encroachment. In recent years, we have reported on these training constraints and identified the need for an integrated, readily accessible inventory of training ranges, capacities, and capabilities so that commanders across the services can schedule the best available resources to provide the required training; a comprehensive plan that includes goals, timelines, projected costs, and a clear assignment of responsibilities to address encroachment on military training ranges; and a more comprehensive approach for addressing deficiencies to ensure that ranges are adequately sustained and modernized in order to accomplish the department's transformation goals …

A letter report issued by the Government Accountability Office with an abstract that begins "The Economic Development Administration (EDA) Reauthorization Act of 2004 (P. L. 108-373) included a requirement that GAO evaluate grants made by EDA for the economic development of brownfield sites. More than 450,000 brownfield sites--properties where redevelopment or reuse may be complicated by real or perceived environmental contamination--are scattered across the United States. This report discusses specifics of grants made by EDA at brownfields sites, including (1) the types, extent, and amount of EDA funds used for remediation activities; (2) the environmental standards and agencies involved; and (3) the economic development activities, standards, and impact."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2000, federal agencies estimated they saved at least $900 million annually through data sharing initiatives. The Internal Revenue Service (IRS) can use data from taxpayers and third parties to better ensure taxpayers meet their obligations. Likewise, Congress has authorized certain agencies access to taxpayer information collected by IRS to better determine benefit eligibility. In July 2004, we reported that data sharing between IRS and the United States Citizenship and Immigration Services (USCIS) has the potential to improve tax compliance as well as immigration eligibility decisions (GAO-04-972T). For this report, GAO determined (1) the potential benefits of data matching, and (2) the options and associated challenges."

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. intercountry adoptions nearly tripled from more than 8,000 to more than 22,000 between fiscal years 1994 and 2004. While the Department of State (State) and U.S. Citizenship and Immigration Services (USCIS) manage the process, factors ranging from corruption to inadequate legal frameworks in foreign countries could lead to abuses such as the abduction of children. GAO (1) describes the U.S. intercountry adoption process, (2) assesses the U.S. government's efforts to manage the intercountry adoption process, (3) assesses U.S. efforts to strengthen safeguards and mitigate against the potential for fraudulent adoptions, and (4) describes the Hague Convention (Convention) and the statuses of U.S. and top sending countries' implementation of the Convention."

A letter report issued by the Government Accountability Office with an abstract that begins "Many countries, including the United States, are grappling with demographic change and its effect on their national pension systems. With rising longevity and declining birthrates, the number of workers for each retiree is falling in most developed countries, straining the finances of national pension programs, particularly where contributions from current workers fund payments to current beneficiaries--known as a pay-as-you-go (PAYG) system. Although demographic and economic challenges are less severe in the United States than in many other developed countries, projections show that the Social Security program faces a long-term financing problem. Because some countries have already undertaken national pension reform efforts to address demographic changes similar to those occurring in the United States, we may draw lessons from their experiences. The current and preceding Chairmen of the Subcommittee on Social Security of the House Committee on Ways and Means asked GAO to study lessons to be learned from other countries' experiences reforming national pension systems. GAO focused on (1) adjustments to existing PAYG national pension programs, (2) the creation or reform of national pension reserve funds to partially prefund PAYG pension programs, and (3) reforms involving …

A letter report issued by the Government Accountability Office with an abstract that begins "In 2004, an estimated 23 billion pounds of air cargo was transported within the United States, about a quarter of which was transported on passenger aircraft. Within the Department of Homeland Security (DHS), the Transportation Security Administration (TSA) is responsible for ensuring the security of commercial aviation, including the transportation of cargo by air. To evaluate the status of TSA's efforts to secure domestic air cargo, GAO examined (1) the extent to which TSA used a risk management approach to guide decisions on securing air cargo, (2) the actions TSA has taken to ensure the security of air cargo and the factors that may limit their effectiveness, and (3) TSA's plans for enhancing air cargo security and the challenges TSA and industry stakeholders face in implementing these plans."

Correspondence issued by the Government Accountability 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 2003. 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."

A letter report issued by the Government Accountability Office with an abstract that begins "In May 2001, the Equal Employment Opportunity Commission (EEOC) and other federal agencies were directed by the Office of Management and Budget (OMB) to prepare restructuring plans to make government more responsive to citizens' needs. By June 2001, agencies were to submit a workforce analysis to OMB that would include, for example, demographic information on the agency's employees and would serve as the baseline for agency-specific restructuring plans. Agencies were to submit restructuring plans to OMB with fiscal year 2003 budget submissions and annual performance plans. These submissions were due to OMB September 2001. OMB's directive required agencies with more than 100 full-time employees to develop restructuring plans with the goal of flattening the federal hierarchy. The OMB directive stated that plans should describe the specific activities and actions each agency planned to take, associated resources, expected outcomes, and tools to measure performance. In order to ascertain what progress EEOC has made in reorganizing its operations, we determined (1) whether EEOC implemented OMB's directive to develop a restructuring plan and (2) what actions EEOC is taking to restructure and make its operations more efficient and effective."

A letter report issued by the Government Accountability Office with an abstract that begins "Terrorist groups need significant amounts of money to organize, recruit, train, and equip adherents. U.S. disruption of terrorist financing can raise the costs and risks and impede their success. This report (1) provides an overview of U.S. government efforts to combat terrorist financing abroad and (2) examines U.S. government efforts to coordinate training and technical assistance. We also examined specific accountability issues the Department of the Treasury faces in its efforts to block terrorists' assets held under U.S. jurisdiction."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2004, the Department of Energy (DOE) disposed of more than 378,000 cubic meters of low-level radioactive waste (LLRW)--contaminated building rubble, soil, and debris. In 2002, DOE directed its sites to use life-cycle cost analysis to manage LLRW. Life-cycle cost analysis examines the total cost of various options to manage LLRW over its life, including its packaging, treatment, transport, and disposal, to identify the lowest-cost alternative. GAO determined whether (1) DOE sites use life-cycle cost analysis to evaluate LLRW management alternatives and (2) DOE has a strategy for cost-effectively managing LLRW departmentwide, including state actions that may affect this strategy."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Health and Human Services (HHS) is one of the largest federal agencies, the nation's largest health insurer, and the largest grant- making agency in the federal government. The department manages over 300 programs that serve to improve the health and well-being of the American public and is comprised of several component agencies covering a wide range of activities including conducting and sponsoring medical and social science research, guarding against the outbreak of infectious diseases, assuring the safety of food and drugs, and providing health care services and insurance. It also manages and funds a variety of information technology (IT) initiatives ranging from those facilitating the payment of claims for Medicare and Medicaid services to those supporting health surveillance and communications. In fiscal year 2006, the department plans to spend over $5 billion on information technology--the third largest IT expenditure in the federal budget. As we agreed with Congress, our objectives were to (1) assess the department's capabilities for managing its IT investments and (2)determine any plans the department might have for improving those capabilities. To address these objectives, we analyzed documents and interviewed …

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Woman's Relief Corps, Auxiliary to the Grand Army of the Republic, Incorporated, for fiscal years 2003 and 2002. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinion that the financial statements of the corporation were presented fairly on a modified cash basis of accounting."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) is among the largest federal acquisition agencies, spending $7.3 billion on product and service acquisitions in 2004 alone. Recent reports by VA and other organizations identified weaknesses in the agency's acquisition function that could result in excess costs to the taxpayer. One report by the Naval Supply Systems Command (NAVSUP) made 24 recommendations to improve VA's acquisition function. VA has accepted these recommendations. GAO was asked to review the progress VA has made in implementing the key NAVSUP recommendations. GAO identified 7 of the 24 recommendations as key, based primarily on its professional judgment and prior experience."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) operations in time of war or national emergency depend on sizeable reserve force involvement and DOD expects future use of the reserve force to remain high. Operational readiness depends on healthy and fit personnel. Long-standing problems have been identified with reserve members not being in proper medical or physical condition. Drilling members in the reserve force by law are required to have a medical exam every 5 years and an annual certificate of their medical status. Also, DOD policies require an annual dental exam and an annual evaluation of physical fitness. Compliance with these routine requirements is the first step in determining who is fit for duty. Public Law 108-375 required GAO to study DOD's management of the health status of reserve members activated for Operations Enduring Freedom and Iraqi Freedom. GAO assessed DOD's (1) ability to determine reserve force compliance with routine exams, and (2) visibility over reserve members' health status after they are called to duty and the care, if any, provided to those deployed with preexisting conditions."

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 …