A letter report issued by the Government Accountability Office with an abstract that begins "As the first to respond to natural disasters, domestic terrorism, and other emergencies, public safety agencies rely on timely communications across multiple disciplines and jurisdictions. It is vital to the safety and effectiveness of first responders that their electronic communications systems enable them to communicate with whomever they need to, when they need to, and when they are authorized to do so. GAO was asked to determine, among other things, (1) the extent to which Department of Homeland Security (DHS) funding and technical assistance has helped to improve interoperable communications in selected states and (2) the progress that has been made in the development and implementation of interoperable communications standards. To address these objectives, GAO reviewed grant information, documentation of selected states' and localities' interoperability projects, and standards documents."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) plans to invest $109 billion in its tactical air forces between 2007 and 2013. Long term, DOD plans to replace aging legacy aircraft with fewer, more expensive but more capable and stealthy aircraft. Recapitalizing and modernizing tactical air forces within today's constrained budget environment is a formidable challenge. DOD has already incurred substantial cost and schedule overruns in its acquisition of new systems, and further delays could require billions of dollars in additional investments to keep legacy aircraft capable and sustainable. Because of the large investments and risk, GAO was asked to review investment planning for tactical aircraft. This report describes the current status of DOD's new tactical aircraft acquisition programs; identifies current impacts on legacy aircraft modernization programs and retirement schedules; and assesses DOD's overall investment plan for tactical aircraft."

Correspondence issued by the Government Accountability Office with an abstract that begins "On November 15, 2006, we issued our report on the U.S. Securities and Exchange Commission's (SEC) fiscal years 2006 and 2005 financial statements and on SEC's internal control as of September 30, 2006. We also reported on the results of our tests of SEC's compliance with selected provisions of laws and regulations during fiscal year 2006. The purpose of this report is to discuss issues identified during our fiscal year 2006 audit concerning internal controls and accounting/operational procedures that could be improved. This report contains six recommendations to SEC to improve these internal controls and procedures. These recommendations are in addition to those we already provided to SEC as a result of our prior audits of SEC's financial statements"

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) tax filing season performance is a key indicator of how well IRS serves taxpayers. This year's filing season was expected to be risky because of tax system changes, including the telephone excise tax refund (TETR). IRS's fiscal year (FY) 2008 budget request shows its spending proposal for taxpayer service, enforcement, and Business Systems Modernization (BSM). The request includes initiatives to reduce the tax gap, the difference between what taxpayers owe and what they voluntarily pay on time. IRS recently estimated the net tax gap to be $290 billion in 2001. GAO was asked to (1) describe IRS's 2007 filing season performance, (2) determine how IRS's proposed FY 2008 budget compares to prior years', provides information on how proposals may impact the tax gap, justifies new spending, and whether there are opportunities to reduce or reallocate resources, and (3) evaluate the status of IRS's efforts to develop and implement BSM."

A letter report issued by the Government Accountability Office with an abstract that begins "Interstate compacts are legal agreements between states that are designed to resolve concerns that transcend state lines, such as allocating interstate waters. While some compacts assign their administration to existing state agencies, compacts requiring greater coordination among states may establish an interstate agency, typically called a commission, to administer their provisions. Congress must give its consent to compacts that affect the balance of power between the states and the federal government. An example of a congressionally approved environment and natural resource compact is the Tahoe Regional Planning Compact, which created the Tahoe Regional Planning Agency (TRPA) to administer its provisions. For such compacts, GAO determined (1) the organizational structures, powers and authorities, and dispute resolution and public accountability mechanisms; (2) the extent to which concerns have been raised about the structure and governance of compacts that have commissions; and (3) how the structure and governance of TRPA compares to those of other similar compact commissions. GAO reviewed 59 congressionally approved compacts and surveyed those 45 that had commissions."

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter addresses the conference report to H.R. 5441 and Senate Report 109-273, which directs GAO to (1) analyze the role of the Department of Homeland Security (DHS) National Operations Center and DHS component operations centers and (2) make recommendations regarding the operation and coordination of these centers. On March 1 and 13, 2007, we met with House and Senate Committee staff, respectively, to brief them on completed and ongoing GAO work that addresses these issues. Both House and Senate staff agreed that this information addresses the appropriations mandates and their related concerns regarding DHS's operations centers. We primarily relied on a prior GAO report on DHS multi-agency operations centers to satisfy these mandates. In our completed review, we specifically examined (1) the missions, products, functions, and customers of the multi-agency DHS operations centers that operate 24 hours a day, 7 days a week, and 365 days a year (24/7/365), and (2) DHS's implementation of key practices for enhancing and sustaining collaboration at these multi-agency centers. We also have work underway that includes an assessment of DHS's plans for consolidating its real property holdings in the National Capital …

A letter report issued by the Government Accountability Office with an abstract that begins "The Social Security Administration's (SSA) Disability Insurance and Supplemental Security Income programs provided around $128 billion to about 12.8 million persons with disabilities and their families in fiscal year 2005. Claimants who are denied benefits by SSA may appeal to federal courts. Through current initiatives, SSA is attempting to reduce the number of cases appealed to courts and remanded back to SSA for further review. In addition, there have been long-standing concerns about how SSA responds to court decisions that conflict with its policies. GAO was asked to examine: (1) trends over the past decade in the number of appeals reviewed by the courts and their decisions, (2) reasons for court remands and factors contributing to them, and (3) SSA's process for responding to court decisions that conflict with agency policy. GAO reviewed SSA data and documents on court decisions, remands and SSA's processes and interviewed agency officials and stakeholders on data trends, reasons for remands, and SSA processes."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the American GI Forum of the United States for fiscal year 2005. GAO found that the American GI Forum of the United States did not obtain an audit of its financial statements for fiscal year 2005 by an independent public accountant, and therefore did not comply with the statutory requirement for such an audit. Instead, corporation officials informed us that they had the statements reviewed. Further, they informed us they plan to obtain a financial audit of the corporation's financial statements in the future."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the American National Theatre and Academy for fiscal years 2004 and 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 "GAO reviewed the audit reports covering the financial statements of the Disabled American Veterans for fiscal year 2005. 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 "GAO reviewed the audit reports covering the financial statements of the Former Members of Congress for fiscal year 2005. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly and in accordance with generally accepted accounting standards."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Jewish War Veterans of the United States of America, Inc., for fiscal years 2005 and 2004. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that, with two exceptions, 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 "GAO reviewed the audit reports covering the financial statements of Little League Baseball, Inc., for fiscal years 2005 and 2004. GAO found no reportable instances of noncompliance. The audit reports included the auditor's opinions 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 "GAO reviewed the audit reports covering the financial statements of the National Fund for Medical Education for fiscal year 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."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the American Historical Association for fiscal years 2004, 2003, 2002. 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 "Some states and countries allow taxpayers to prepare and file tax returns on their Internet Web sites at no charge, an option not available to federal taxpayers. Such a service might mitigate the concerns taxpayers have about current electronic filing options, which require filing through a third party and may involve fees. Increased electronic filing would reduce IRS's paper processing costs, reduce transcription errors, and speed up refunds. However, the idea is controversial. IRS already has a Free File program which offers free return preparation and filing by private companies for some people via IRS's Web site. Some are opposed to IRS competing with tax preparation software companies. GAO was asked to (1) describe IRS's options for on-line preparation and filing (I-file) based on states' experiences; (2) determine the benefits and costs of I-file based on the experiences of the states; and (3) describe the potential for IRS to realize cost savings from I-file. GAO profiled 7 states and the District of Columbia, 2 foreign countries and 3 federal agencies to describe I-file options and determine their benefits and costs."

A letter report issued by the Government Accountability Office with an abstract that begins "The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 requires individuals to receive credit counseling before filing for bankruptcy and to take a debtor education course before having debts discharged. Concerns were raised that the new requirements could expose consumers to abusive practices by credit counseling agencies or become barriers to filing for bankruptcy. GAO was asked to examine (1) the process of approving counseling and education providers, (2) the content and results of the counseling and education sessions, (3) the fees charged, and (4) the availability of and challenges to accessing services. To address these issues, GAO reviewed Trustee Program data and application case files, and interviewed a wide range of individuals and groups involved in the bankruptcy process."

A letter report issued by the Government Accountability Office with an abstract that begins "Burma is one of the world's most impoverished and isolated countries. The United Nations (UN) and other international organizations have become important sources of outside assistance to the country. In recent years, UN entities have increased their funding for activities aimed at addressing Burma's problems. However, Burma's military regime has imposed restrictions on international organizations' activities in Burma. GAO (1) identified principal efforts of the United Nations and other international organizations to address Burma's problems and (2) described the impact of the regime's recent actions on these efforts. We reviewed UN, U.S., and Burmese official documents and interviewed UN, U.S., Burmese, and nongovernmental organization officials in the United States and Burma. We also visited UN project sites in Burma."

Testimony issued by the Government Accountability Office with an abstract that begins "Over the next 5 years the Missile Defense Agency (MDA) expects to invest $49 billion in the Ballistic Missile Defense System's (BMDS) development and fielding. MDA's strategy is to field new capabilities in 2-year blocks. In January 2006, MDA initiated its second block--Block 2006--to protect against attacks from North Korea and the Middle East. Congress requires GAO to assess MDA's progress annually. GAO's March 2007 report addressed MDA's progress during fiscal year 2006 and followed up on program oversight issues and the current status of MDA's quality assurance program. GAO assessed the progress of each element being developed by MDA, examined acquisition laws applicable to major acquisition programs, and reviewed the impact of implemented quality initiatives."

A letter report issued by the Government Accountability Office with an abstract that begins "As people age, their physical, visual, and cognitive abilities may decline, making it more difficult for them to drive safely. Older drivers are also more likely to suffer injuries or die in crashes than drivers in other age groups. These safety issues will increase in significance because older adults represent the fastest-growing U.S. population segment. GAO examined (1) what the federal government has done to promote practices to make roads safer for older drivers and the extent to which states have implemented those practices, (2) the extent to which states assess the fitness of older drivers and what support the federal government has provided, and (3) what initiatives selected states have implemented to improve the safety of older drivers. To conduct this study, GAO surveyed 51 state departments of transportation (DOT), visited six states, and interviewed federal transportation officials."

Other written product issued by the Government Accountability Office with an abstract that begins "This is the companion product to GAO-07-413. This document presents selected results of GAO's survey of the departments of transportation (DOT) in 50 states and the District of Columbia to obtain information on the extent to which states have implemented practices to make roads safer for older drivers. The questions in our survey were posed to obtain information on the extent to which states have incorporated Federal Highway Administration (FHWA) recommendations to design roads with features to enhance safety for older drivers, reasons for state DOTs rejecting FHWA recommendations, the proportion of practitioners that have been trained in state DOTs to implement FHWA recommendations, and the extent to which states have developed plans and programmed projects for older driver safety. The survey was e-mailed to DOT officials in all 50 states and the District of Columbia, and we obtained a response from each of the survey recipients. We do not include responses for all survey questions. Specifically, this document does not include narrative responses that we received. Additionally, this document does not contain responses to questions 4 and 6 because many states did not answer these …

A letter report issued by the Government Accountability Office with an abstract that begins "In light of the pressing need for rental housing affordable to low-income households and concerns that the Department of Housing and Urban Development (HUD) may not be committed to maintaining its Section 8 project-based housing stock--a key source of such housing--Congress directed GAO to assess HUD's efforts to preserve its project-based housing and recommend ways to improve these efforts. This report discusses (1) patterns in the volume and characteristics of HUD's Section 8 project-based properties; (2) tools and incentives that are available to encourage property owners to stay in the program; and (3) the views of property owners, managers, and industry representatives on HUD's preservation efforts. To address these issues, GAO analyzed HUD data, reviewed pertinent legislation and regulations, and interviewed HUD officials and industry representatives."

Testimony issued by the Government Accountability Office with an abstract that begins "The Smithsonian Institution (Smithsonian) is the world's largest museum complex and research organization. The age of the Smithsonian's structures, past inattention to maintenance needs, and high visitation levels have left its facilities in need of revitalization and repair. This testimony discusses our prior work on some effects of the condition of the Smithsonian's facilities and whether the Smithsonian has taken steps to maximize facility resources. It also discusses the current estimated costs of the Smithsonian's needed facilities projects. In addition, it describes preliminary results of GAO's ongoing work on the extent to which the Smithsonian developed and implemented strategies to fund these projects, as GAO recommended in prior work. The work for this testimony is based on GAO's 2005 report, Smithsonian Institution: Facilities Management Reorganization Is Progressing, but Funding Remains a Challenge; GAO's review of Smithsonian documents and other pertinent information; and interviews with Smithsonian officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) is implementing three tax system changes during the 2007 filing season that potentially could impact compliance by taxpayers as well as IRS's service to taxpayers. These changes are (1) the telephone excise tax refund (TETR), which can be requested by all individuals and entities that paid the excise tax regardless of whether they have an obligation to file a tax return, (2) the option to deposit refunds into up to three accounts, hereafter referred to as the split refund option, and (3) the extension of some tax provisions that had expired, hereafter referred to as the extender provisions. Because the 2007 filing season may be complicated by these changes, the Senate Committee on Finance asked GAO to determine the effects of these changes on compliance and taxpayer service including (1) the number of individuals or entities affected by these changes, (2) how the changes were expected to affect compliance and the results of compliance activities to date, and (3) the impact of the changes on returns processing and taxpayer service. GAO analyzed IRS documents and data from IRS databases and interviewed …