Correspondence issued by the Government Accountability Office with an abstract that begins "In light of the September 2001 terror attacks, we were asked to examine the Department of Commerce's Bureau of Industry and Security's (BIS) dual-use export control system. We reported our findings in a June 26, 2006, report, saying that BIS has not systematically evaluated the overall effectiveness and efficiency of the dual-use export control system. Specifically, we reported that BIS has not conducted comprehensive analyses of available data about items that have actually been exported from the United States. We made several recommendations in that report, including that Commerce should use the available data to evaluate the system's effectiveness. Because we had difficulty obtaining data on actual exports from Commerce, we were unable to provide specific details about these data in time for our June 2006 report. We have since obtained the data and are now transmitting to Congress our analysis of the data for 2004 and 2005."

A letter report issued by the Government Accountability Office with an abstract that begins "Medicare covers dialysis--a process that removes excess fluids and toxins from the bloodstream--for most individuals with end-stage renal disease (ESRD), a condition of permanent kidney failure. The Centers for Medicare & Medicaid Services (CMS) pays for certain dialysis services under a type of bundled rate, called a composite rate, and, for certain dialysis-related drugs, pays a separate rate per dose each time the drug is administered. These drugs are referred to as "separately billable" and are paid at 6 percent above manufacturers' average sales price (ASP). Recently, the Congress required CMS to explore the creation of a bundled payment for all ESRD services, including separately billable drugs. GAO was asked to examine (1) recent changes in payments for ESRD services, (2) the ASP payment method of setting rates for separately billable ESRD drugs, and (3) CMS efforts to develop a bundled payment method that includes all ESRD drugs. GAO obtained information for this study from CMS, the U.S. Renal Data System, ESRD experts, and previously issued GAO reports."

A letter report issued by the Government Accountability Office with an abstract that begins "Because of broad congressional interest, GAO is examining the costs of military operations in support of the Global War on Terrorism (GWOT) under the Comptroller General's authority to conduct evaluations on his own initiative. In September 2005, GAO reported the Department of Defense (DOD) cannot ensure reported GWOT obligations are complete, reliable, and accurate, and recommended improvements. In this report, GAO (1) compared supplemental and annual appropriations identified for GWOT in fiscal year 2006 to the military services' reported obligations as of June 2006 and their cost projections for the remainder of the fiscal year, and (2) examined DOD's efforts to improve the reliability of GWOT obligation data. For this engagement, GAO analyzed fiscal year 2006 GWOT related appropriations and reported obligations, and DOD's corrective actions."

A letter report issued by the Government Accountability Office with an abstract that begins "Intercity passenger rail service is at a critical juncture in the United States. Amtrak, the current service provider, requires $1 billion a year in federal subsidies to stay financially viable but cannot keep pace with its deteriorating infrastructure. At the same time, the federal government faces growing fiscal challenges. To assist the Congress, GAO reviewed (1) the existing U.S. system and its potential benefits, (2) how foreign countries have handled passenger rail reform and how well the United States is positioned to consider reform, (3) challenges inherent in attempting reform efforts, and (4) potential options for the federal role in intercity passenger rail. GAO analyzed data on intercity passenger rail performance and studied reform efforts in Canada, France, Germany, Japan, and the United Kingdom."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, Congress created the Joint Planning and Development Office (JPDO) to plan for and coordinate, with federal and nonfederal stakeholders, a transformation from the current air traffic control system to the "next generation air transportation system" (NGATS) by 2025. Housed within the Federal Aviation Administration (FAA), JPDO has seven partner agencies: the Departments of Transportation, Commerce, Defense, and Homeland Security; FAA; the National Aeronautics and Space Administration (NASA); and the White House Office of Science and Technology Policy. FAA will have primary responsibility for implementing NGATS. This report addresses (1) the status of JPDO's efforts to plan for NGATS, (2) the key challenges facing JPDO, and (3) the key challenges facing FAA as it implements the transformation. To address these issues, GAO reviewed relevant documents, interviewed agency officials and stakeholders, and conducted an expert panel."

Correspondence issued by the Government Accountability Office with an abstract that begins "In hearings conducted between 1990 and 1994, Congress noted that violence against women was a problem of national scope and that the majority of crimes associated with domestic violence, sexual assault, and stalking were perpetrated against women. These hearings culminated in the enactment of the Violence Against Women Act (VAWA) in 1994 to address these issues on a national level. VAWA established grant programs within the Departments of Justice (DOJ) and Health and Human Services (HHS) for state, local, and Indian tribal governments and communities. These grants have various purposes, such as providing services to victims and training for law enforcement officers and prosecutors. The 2006 reauthorization of VAWA expanded existing grant programs and added new programs addressing, among other things, young victims, the housing and economic needs of victims, and the health care system's response to domestic violence, dating violence, sexual assault, and stalking. Although criminal justice, health, and domestic violence experts believe that valid and reliable estimates have the potential to be of use to policy makers, service providers, and researchers, there are concerns that current crime statistics do not provide a full assessment of the …

A letter report issued by the Government Accountability Office with an abstract that begins "Every year, food stamp recipients exchange hundreds of millions of dollars in benefits for cash instead of food with retailers across the country, a practice known as trafficking. From 2000 to 2005, the Food Stamp Program has grown from $15 billion to $29 billion in benefits. During this period of time, the U.S. Department of Agriculture's (USDA) Food and Nutrition Service (FNS) replaced paper food stamp coupons with electronic benefit transfer (EBT) cards that work much like a debit card at the grocery checkout counter. Given these program changes and continuing retailer fraud, GAO was asked to provide information on (1) what is known about the extent and nature of retailer food stamp trafficking, (2) the efforts of federal agencies to combat such trafficking, and (3) program vulnerabilities. To do this, GAO interviewed agency officials, visited 10 field offices, conducted case file reviews, and analyzed data from the FNS retailer database."

Testimony issued by the Government Accountability Office with an abstract that begins "In 1906, the Alaska Native Allotment Act authorized the Secretary of the Interior to allot individual Alaska Natives (Native) a homestead of up to 160 acres. The validity of some of Copper Valley Electric Association's (Copper Valley) rights-of-way within Alaska Native allotments is the subject of ongoing dispute; in some cases the allottees assert that Copper Valley's electric lines trespass on their land. The Department of the Interior's (Interior) Bureau of Land Management (BLM) and Bureau of Indian Affairs (BIA) are responsible for granting rights-of-way and handling disputes between allottees and holders of rights-of-way. This testimony is based on GAO's report, Alaska Native Allotments: Conflicts with Utility Rights-of-way Have Not Been Resolved through Existing Remedies (GAO-04-923, September 7, 2004). Specifically GAO determined (1) the number of conflicts between Native allotments and Copper Valley rights-of-way and the factors that contributed to these conflicts, (2) the extent to which existing remedies have been used to resolve these conflicts, and (3) what legislative alternatives, if any, could be considered to resolve these conflicts."

Testimony issued by the Government Accountability Office with an abstract that begins "Increasing computer interconnectivity has revolutionized the way that our nation and much of the world communicate and conduct business. While the benefits have been enormous, this widespread interconnectivity also poses significant risks to our nation's computer systems and, more importantly, to the critical operations and infrastructures they support. The Homeland Security Act of 2002 and federal policy establish DHS as the focal point for coordinating activities to protect the computer systems that support our nation's critical infrastructures. GAO was asked to summarize recent reports on (1) DHS's responsibilities for cybersecurity-related critical infrastructure protection and for recovering the Internet in case of a major disruption (2) challenges facing DHS in addressing its cybersecurity responsibilities, including leadership challenges, and (3) recommendations to improve the cybersecurity of national critical infrastructures, including the Internet."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) Integrated Global Posture and Basing Strategy calls for a comprehensive restructuring of U.S. forces overseas. DOD's planned changes will require billions of dollars to implement at a time when DOD is supporting operations in Iraq and realigning domestic bases. As requested, GAO examined (1) the extent to which DOD has articulated a global posture strategy that has the characteristics necessary to guide its efforts and to achieve desired results and (2) the challenges that could affect DOD's implementation of its strategy and the mechanisms DOD has in place to inform Congress of its overall progress in achieving global posture goals."

A letter report issued by the Government Accountability Office with an abstract that begins "Unlike state and local governments, Indian tribal governments are in general restricted to using tax-exempt bonds for activities that are an "essential government function," where "essential government function" does not include functions not customarily performed by state and local governments. This restriction has been difficult to enforce by the Internal Revenue Service (IRS) and increased the tax compliance burden on Indian tribal governments. GAO was asked for information on the number of facilities that state and local governments finance, construct, and operate in eight categories: (1) Rental housing, (2) Road infrastructure, (3) Parking garages and lots, (4) Community recreational facilities, (5) Golf courses, (6) Conference centers, (7) Hotel and tourist accommodations, and (8) State-owned gaming support facilities. GAO did not find a comprehensive, reliable source of the number of facilities. Instead, GAO searched and found a variety of public and private sources that had limited information on the amounts of financing provided by state and local governments in related categories."

Testimony issued by the Government Accountability Office with an abstract that begins "Since the early 1990s, growth in the use of the Internet has revolutionized the way that our nation communicates and conducts business. While the Internet originated as a U.S. government-sponsored research project, the vast majority of its infrastructure is currently owned and operated by the private sector. Federal policy recognizes the need to prepare for debilitating Internet disruptions and tasks the Department of Homeland Security (DHS) with developing an integrated public/private plan for Internet recovery. GAO was asked to summarize its report--Internet Infrastructure: DHS Faces Challenges in Developing a Joint Public/Private Recovery Plan, GAO-06-672 (Washington, D.C.: June 16, 2006). This report (1) identifies examples of major disruptions to the Internet, (2) identifies the primary laws and regulations governing recovery of the Internet in the event of a major disruption, (3) evaluates DHS plans for facilitating recovery from Internet disruptions, and (4) assesses challenges to such efforts."

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. aerospace industry's wide-ranging activities--including commercial aviation, national security, and space exploration--make it critical to the economic health and strategic strength of our nation. However, the industry faces challenges, such as a national air traffic management system that, in its present form, cannot handle expected increases in demand; an aging aerospace workforce; and an increasingly competitive global market. In response to these and other challenges, Congress established the Commission on the Future of the United States Aerospace Industry in 2001 to recommend potential actions by the federal government and others to support a robust aerospace industry in the 21st century. In 2002, the Commission made recommendations to address these challenges. This report discusses (1) the extent to which federal agencies have addressed selected Commission recommendations and (2) the challenges that remain in addressing the recommendations. Based on the opinions of former Commissioners and GAO research, GAO selected recommendations dealing with the national airspace system, space policy, government-wide management structure, international issues, the aerospace workforce, and research and development. This report is based on reviews of agency documents, literature, and interviews with aerospace experts and officials …

Testimony issued by the Government Accountability Office with an abstract that begins "The Chesapeake Bay Program (Bay Program) was created in 1983 when Maryland, Pennsylvania, Virginia, the District of Columbia, the Chesapeake Bay Commission, and the Environmental Protection Agency (EPA) agreed to establish a partnership to restore the Chesapeake Bay. The partnership's most recent agreement, Chesapeake 2000, sets out an agenda and five broad goals to guide the restoration effort through 2010. This testimony summarizes the findings of an October 2005 GAO report (GAO-06-96) on (1) the extent to which appropriate measures for assessing restoration progress have been established, (2) the extent to which current reporting mechanisms clearly and accurately describe the bay's overall health, (3) how much funding was provided for the effort for fiscal years 1995 through 2004, and (4) how effectively the effort is being coordinated and managed."

Correspondence issued by the Government Accountability Office with an abstract that begins "Congress requested information concerning differences in cost estimates for implementing the Department of Defense's (DOD) homosexual conduct policy reported by GAO and a University of California Blue Ribbon Commission (Commission). In February 2005, we estimated that the cost to recruit and train replacements for enlisted servicemembers separated under the policy from fiscal years 1994 through 2003 was about $190.5 million. A year later, the Commission estimated that the cost was at least $363.8 million over the same time period--91 percent more than our estimate. This report answers the following questions: (1) What factors contributed to the difference in estimated costs reported by GAO and the Commission? (2) What factors accounted for the difference in estimated enlistee training costs in our 1998 and 2005 reports?"

Testimony issued by the Government Accountability Office with an abstract that begins "In 2005, the Centers for Medicare & Medicaid Services (CMS), as required by law, began paying for physician-administered Part B drugs using information on the drugs' average sales price (ASP). Subsequently, CMS selected ASP as the basis to pay for a subset of Part B drugs provided at hospital outpatient departments. To calculate ASP, CMS uses price data submitted quarterly by manufacturers. GAO was asked to discuss its work on Medicare payment rates for Part B drugs. This testimony is based on several GAO products: Medicare Hospital Pharmaceuticals: Survey Shows Price Variation and Highlights Data Collection Lessons and Outpatient Rate-Setting Challenges for CMS, GAO-06-372, Apr. 28, 2006; Medicare: Comments on CMS Proposed 2006 Rates for Specified Covered Outpatient Drugs and Radiopharmaceuticals Used in Hospitals, GAO-06-17R, Oct. 31, 2005; and Medicare: Payments for Covered Outpatient Drugs Exceed Providers' Costs, GAO-01-1118, Sept. 21, 2001. Specifically, GAO's statement discusses (1) ASP as a practical and timely data source for use in setting Medicare Part B drug payment rates and (2) components of ASP that are currently unknown and implications for Medicare rate-setting."

A letter report issued by the Government Accountability Office with an abstract that begins "For tax year 2001, the Internal Revenue Service (IRS) estimated a tax gap of at least $11 billion from individual taxpayers misreporting income from capital assets (generally those owned for investment or personal purposes). IRS did not estimate the portion of this gap from securities (e.g., stocks, bonds, and mutual fund capital gains distributions). GAO was asked for information on (1) the extent and types of noncompliance for individual taxpayers that misreport securities capital gains, (2) actions IRS takes to reduce the securities tax gap, and (3) options with the potential to improve taxpayer voluntary compliance and IRS's ability to address noncompliant taxpayers. For estimates of noncompliance, GAO analyzed a probability sample of examination cases for tax year 2001 from the most recent IRS study of individual tax compliance."

Testimony issued by the Government Accountability Office with an abstract that begins "Of the 25 areas on GAO's 2005 high-risk list of federal programs or activities that are at risk for waste, fraud, abuse, or mismanagement, 8 are Department of Defense (DOD) programs or operations and 6 are governmentwide high-risk areas for which DOD shares some responsibility. These high-risk areas relate to DOD's major business operations. DOD's failure to effectively resolve these high-risk areas results in billions of dollars of waste each year, ineffective performance, and inadequate accountability. At a time when DOD is competing for resources in an increasingly fiscally constrained environment, it is critically important that DOD get the most from every defense dollar. DOD has taken several positive steps and devoted substantial resources toward establishing key management structures and processes to successfully transform its business operations and address its high-risk areas, but overall progress by area varies widely and huge challenges remain. This testimony addresses (1) DOD's progress in developing a strategic, integrated, enterprise-wide business transformation plan and its related leadership approach, (2) the extent to which DOD has complied with legislation that addresses business systems modernization and improving financial management accountability, and (3) selected additional DOD …

Correspondence issued by the Government Accountability Office with an abstract that begins "After the creation of the Department of Homeland Security (DHS) in March 2003, two legacy enforcement agencies--the former Immigration and Naturalization Service (INS) and the U.S. Customs Service (USCS)--were among the 22 federal agencies brought together within DHS. This transformation in turn merged the legacy INS and USCS investigators into the U.S. Immigration and Customs Enforcement (ICE) Office of Investigations (OI), and legacy INS and USCS inspectors, among others, into Customs and Border Protection (CBP). It has been nearly 3 years since the merger and efforts to integrate thousands of federal employees within ICE and CBP continue. Congress raised questions about ongoing human capital challenges brought about by the integration of legacy enforcement employees within ICE and CBP. In prior work, we have reported on the management and human capital challenges DHS faces as it merges the workforces of legacy agencies, including the need to clarify the roles and responsibilities of the new agencies, the difficulty of legacy staff operating from separate locations, and how it decides to allocate investigative resources. This report addresses the following objectives: (1) How many investigative work years were dedicated to immigration enforcement …

Testimony issued by the Government Accountability Office with an abstract that begins "GAO was asked to address (1) the extent to which coordination between the U.S. military and private security providers has improved since GAO's 2005 report, (2) the ability of private security providers and the Department of Defense (DOD) to conduct comprehensive background screenings of employees, and (3) the extent to which U.S. or international standards exist for establishing private security provider and employee qualifications. For this testimony, GAO drew from its July 2005 report on private security providers, and its preliminary observations from an ongoing engagement examining contractor screening practices."

Testimony issued by the Government Accountability Office with an abstract that begins "Corporate income taxes are expected to bring in about $277 billion in 2006 to help fund the activities of the federal government. Besides raising revenue, the tax alters investment decisions and raises concerns about competitiveness in an environment of increasing global interdependency. The complexity of the tax breeds tax avoidance, including an estimated $32 billion of noncompliance detected by the Internal Revenue Service (IRS). This testimony provides information on trends in corporate taxes and opportunities to improve corporate tax compliance. Congress also asked that GAO discuss recent work on the misreporting of capital gains income from securities sales and options to improve compliance. This statement is based largely on previously published GAO work."

A letter report issued by the Government Accountability Office with an abstract that begins "Along with private mortgage providers, the Department of Housing and Urban Development's (HUD) Federal Housing Administration (FHA) has been impacted by technological advances that began in the mid-1990s and that have significantly affected the way the mortgage industry works. As a result, in 2004, FHA implemented Technology Open to Approved Lenders (TOTAL) Scorecard--an automated tool that evaluates the majority of new loans insured by FHA. However, questions have emerged about the effectiveness of TOTAL. Given these concerns, you asked GAO to evaluate the way the agency developed and uses this new tool. This report looks at (1) the reasonableness of FHA's approach to developing TOTAL and (2) the potential benefits to HUD of expanding its use of TOTAL."

A letter report issued by the Government Accountability Office with an abstract that begins "Congress passed the Sarbanes-Oxley Act to help protect investors and restore investor confidence. While the act has generally been recognized as important and necessary, some concerns have been expressed about the cost for small businesses. In this report, GAO (1) analyzes the impact of the Sarbanes-Oxley Act on smaller public companies, particularly in terms of compliance costs; (2) describes responses of the Securities and Exchange Commission (SEC) and Public Company Accounting Oversight Board (PCAOB) to concerns raised by smaller public companies; and (3) analyzes smaller public companies' access to auditing services and the extent to which the share of public companies audited by mid-sized and small accounting firms has changed since the act was passed."

Testimony issued by the Government Accountability Office with an abstract that begins "As a result of widespread congressional and public interest in the federal response to hurricanes Katrina and Rita, GAO conducted an audit of the Individuals and Households Program (IHP) under Comptroller General of the United States statutory authority. Hurricanes Katrina and Rita destroyed homes and displaced millions of individuals. In the wake of these natural disasters, FEMA faced the challenge of providing assistance quickly and with minimal "red tape," while having sufficient controls to provide assurance that benefits were paid only to eligible individuals and households. In response to this challenge, FEMA provided $2,000 in IHP payments to affected households via its Expedited Assistance (EA) program. Victims who received EA may qualify for up to $26,200 in IHP assistance. As of mid-December 2005, IHP payments totaled about $5.4 billion, with $2.3 billion provided in the form of EA. These payments were made via checks, electronic fund transfers, and a small number of debit cards. GAO's testimony will provide the results to date related to whether (1) controls are in place and operating effectively to limit EA to qualified applicants, (2) indications exist of fraud and abuse in the …