Correspondence issued by the Government Accountability Office with an abstract that begins "The General Services Administration (GSA) is the federal government's principal real estate agent, with responsibilities including constructing, leasing, and maintaining a variety of facilities--such as office buildings, courthouses, border stations, and laboratories--that it rents to federal agencies. GSA's construction projects, which can span several years, are authorized to carry forward fund balances from year to year in its construction and facility accounts for these projects. GSA is responsible for keeping track of and managing these balances to ensure that any unexpended funds that remain after projects are completed are redirected to other construction project needs within the agency. GSA is required to identify construction projects that are estimated to cost in excess of established thresholds and obtain congressional approval for them. Funding for these projects exists in two accounts: (1) Construction and Acquisition and (2) Repairs and Alterations. For the purposes of this report, we refer to them as GSA's construction accounts. Additionally, the studies required for construction projects are among the items funded in the Building Operations account and we decided to include this account in our review. For purposes of this report, we refer to this …

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to Congress's May 10, 2007, request that we address questions submitted for the record related to the May 9, 2007, hearing entitled The Future of Air Traffic Control Modernization."

Testimony issued by the Government Accountability Office with an abstract that begins "In March 2003, a U.S.-led multinational force began operations in Iraq. At that time, 48 nations, identified as a "coalition of the willing," offered political, military, and financial support for U.S. efforts in Iraq, with 38 nations other than the United States providing troops. In addition, international donors met in Madrid in October 2003 to pledge funding for the reconstruction of Iraq's infrastructure, which had deteriorated after multiple wars and decades of neglect under the previous regime. This testimony discusses (1) the troop commitments other countries have made to operations in Iraq, (2) the funding the United States has provided to support other countries' participation in the multinational force, and (3) the financial support international donors have provided to Iraq reconstruction efforts. This testimony is based on GAO's prior work and data collected for this hearing. Although we reviewed both classified and unclassified documents, the information in this statement is based only on unclassified documents. We completed this work in accordance with generally accepted government auditing standards."

Testimony 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. This testimony is based on GAO's report issued last month, and addresses (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."

Testimony issued by the Government Accountability Office with an abstract that begins "Few issues generate more attention and anxiety among American consumers than the price of gasoline. The most current upsurge in prices is no exception. According to data from the Energy Information Administration (EIA), the average retail price of regular unleaded gasoline in the United States has increased almost every week this year since January 29th and reached an all-time high of $3.10 the week of May 14th. Over this time period, the price has increase 94 cents per gallon and added about $20 billion to consumers' total gasoline bill, or about $146 for each passenger car in the United States. Given the importance of gasoline for the nation's economy, it is essential to understand the market for gasoline and the factors that influence gasoline prices. In this context, this testimony addresses the following questions: (1) what key factors affect the prices of gasoline and (2) what effects have mergers had on market concentration and wholesale gasoline prices? To address these questions, GAO relied on previous reports, including a 2004 GAO report on mergers in the U.S. petroleum industry, a 2005 GAO primer on gasoline prices and a 2006 …

Testimony issued by the Government Accountability Office with an abstract that begins "The United States is the largest global food aid donor, accounting for over half of all food aid supplies to alleviate hunger and support development. Since 2002, Congress has appropriated an average of $2 billion per year for U.S. food aid programs, which delivered an average of 4 million metric tons of food commodities per year. Despite growing demand for food aid, rising business and transportation costs have contributed to a 52 percent decline in average tonnage delivered between 2001 and 2006. These costs represent 65 percent of total emergency food aid, highlighting the need to maximize its efficiency and effectiveness. This testimony is based on a recent GAO report that examined some key challenges to the (1) efficiency of U.S. food aid programs and (2) effective use of U.S. food aid."

Testimony issued by the Government Accountability Office with an abstract that begins "As a new hurricane season approaches, the Federal Emergency Management Agency (FEMA) within the Department of Homeland Security (DHS) faces the simultaneous challenges of preparing for the season and implementing the reorganization and other provisions of the Post-Katrina Emergency Management Reform Act of 2006. The Act stipulates major changes to FEMA intended to enhance its preparedness for and response to catastrophic and major disasters. As GAO has reported, FEMA and DHS face continued challenges, including clearly defining leadership roles and responsibilities, developing necessary disaster response capabilities, and establishing accountability systems to provide effective services while protecting against waste, fraud, and abuse. This testimony (1) summarizes GAO's findings on these challenges and FEMA's and DHS's efforts to address them; and (2) discusses several disaster management issues for continued congressional attention."

Testimony issued by the Government Accountability Office with an abstract that begins "Every year the Internal Revenue Service (IRS) does not collect tens of billions of dollars in delinquent taxes. In 2004, Congress authorized IRS to use private collection agencies (PCA) to help collect some of these debts. To ensure that taxpayers are treated properly and that the program achieves the desired results, IRS contracted with a consulting company to perform a survey of right party contacts--those individuals who confirmed their identity and tax debt to PCAs over the telephone. The consulting company reported overall taxpayer satisfaction ratings from 94 to 96 percent for contacts made from November 2006 through February 2007. At the request of the Chairman, House Committee on Ways and Means, GAO attempted to obtain, for the period September 2006 through February 2007, the number of tax debt cases IRS referred to PCAs, right party contacts who were offered the taxpayer survey, and right party contacts who took the survey. GAO was also asked to report any other key observations related to the PCA program and taxpayer survey. To perform this work, GAO collected information and interviewed officials from IRS, the consulting group that administered the survey, …

Testimony issued by the Government Accountability Office with an abstract that begins "With the Omnibus Budget Reconciliation Act of 1987 (OBRA '87), Congress responded to growing concerns about the quality of care that nursing home residents received by requiring reforms in the federal certification and oversight of nursing homes. These reforms included revising care requirements that homes must meet to participate in the Medicare or Medicaid programs, modifying the survey process for certifying a home's compliance with federal standards, and introducing additional sanctions and decertification procedures for noncompliant homes. GAO's testimony addresses its work in evaluating the quality of nursing home care and the enforcement and oversight functions intended to ensure high-quality care, the progress made in each of these areas since the passage of OBRA '87, and the challenges that remain. GAO's testimony is based on its prior work; analysis of data from the Centers for Medicare & Medicaid Services' (CMS) On-Line Survey, Certification, and Reporting system (OSCAR), which compiles the results of state nursing home surveys; and evaluation of federal comparative surveys for selected states (2005-2007). Federal comparative surveys are conducted at nursing homes recently surveyed by each state to assess the adequacy of the state's surveys."

Correspondence issued by the Government Accountability Office with an abstract that begins "Supplementing our December 2006 report entitled Compacts of Free Association: Micronesia and the Marshall Islands Face Challenges in Planning for Sustainability, Measuring Progress, and Ensuring Accountability, this report provides information on the uses of economic assistance provided under the amended U.S. compacts with the Federated States of Micronesia (FSM) and the Republic of the Marshall Islands (RMI) from 2004 through 2006."

Correspondence issued by the Government Accountability Office with an abstract that begins "On March 29, 2007, we testified before the Senate Committee on Homeland Security and Governmental Affairs, Federal Financial Management, Government Information, Federal Services, and International Security Subcommittee at a hearing entitled, "Eliminating and Recovering Improper Payments." At the hearing, we discussed federal agencies' progress in addressing key requirements of the Improper Payments Information Act of 2002 (IPIA) and Section 831 of the National Defense Authorization Act for Fiscal Year 2002, commonly known as the Recovery Auditing Act. Our review and testimony focused on (1) trends in agencies' reporting under IPIA from fiscal years 2004 through 2006, (2) challenges in reporting improper payment information and improving internal control, and (3) agencies' reporting of recovery auditing efforts. This letter responds to Congress's April 18, 2007, request to provide answers to follow-up questions relating to our March 29, 2007, testimony. The responses are based on work associated with previously issued GAO products and data reported in agencies' performance and accountability reports (PAR)."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) transports second destination freight from over 600 locations to thousands of destinations throughout the continental United States each year at a cost of approximately $900 million. In 2001, DOD conducted a prototype program to better understand whether commercial best practices--specifically the use of a third-party logistics provider--could be applied to its freight transportation system and reduce costs. The prototype, which included a 1-year base agreement with two 1-year option periods, was conducted at selected Defense Logistics Agency (DLA) and military service shipping locations in the southeastern United States. At the conclusion of the first year, DLA exercised an option to extend the prototype at its shipping locations, whereas the military service shipping locations returned to DOD's previous freight shipping system due to dissatisfaction with the prototype's performance. On the basis of the prototype, DOD concluded that a third-party logistics provider could successfully integrate with DOD transportation processes if the program was designed and implemented correctly to capitalize on the benefits of using a third-party logistics provider while also addressing the performance problems that were experienced with the prototype. In 2004, the Under Secretary …

Testimony issued by the Government Accountability Office with an abstract that begins "Liquefied natural gas (LNG) is a supercooled liquid form of natural gas. U.S. LNG imports are projected to increase to about 17 percent of natural gas supplies by 2030, from about 3 percent today. To meet this increase, energy companies have submitted 32 applications for new terminals. If a terrorist attack on an LNG tanker caused a spill, potential hazards, such as fire, asphyxiation, and explosions, could result. The Department of Energy (DOE) recently funded a study to conduct small- and large-scale experiments to refine and validate models that calculate how heat from large LNG fires would affect the public. This testimony is based on GAO's report, Maritime Security: Public Safety Consequences of a Terrorist Attack on a Tanker Carrying Liquefied Natural Gas Need Clarification (GAO-07-316). To prepare this report, GAO examined the results of six recent studies on the effects of an LNG spill and convened a panel of 19 experts to identify areas of agreement on the consequences of a terrorist attack on an LNG tanker."

Correspondence issued by the Government Accountability Office with an abstract that begins "Authoritative bodies have promulgated laws, accounting standards, information system requirements, and related guidance emphasizing the need for accurate and reliable cost information in the federal government. For example, the Chief Financial Officers (CFO) Act of 1990 contains several provisions related to managerial cost accounting (MCA), one of which provides that an agency's CFO should develop and maintain an integrated accounting and financial management system that provides for the development and reporting of cost information. Statement of Federal Financial Accounting Standards (SFFAS) No. 4, Managerial Cost Accounting Concepts and Standards for the Federal Government, and the Joint Financial Management Improvement Program's (JFMIP) Framework for Federal Financial Management Systems established accounting standards and system requirements for MCA information at federal agencies. In addition, the Federal Financial Management Improvement Act of 1996 required, among other things, that CFO Act agencies' systems comply substantially with federal accounting standards and federal financial management systems requirements. In light of the provision related to MCA information in federal agencies, we were asked to review the status of MCA in 10 of the largest civilian agencies. Our objectives were to determine how (1) federal agencies generate …

Correspondence issued by the Government Accountability Office with an abstract that begins "The congressionally established unified carrier fee system was not implemented before its predecessor, the Single State Registration System, expired thereby preventing states from collecting fees from for-hire motor carriers and other related entities. The Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) mandated that a new unified carrier fee system replace the Single State Registration System, which expired on January 1, 2007. The Single State Registration System annually provided 38 states with about $100 million in total fees collected from for-hire interstate motor carriers. States used revenue collected from this system to supplement general funds and conduct safety-related services. Unlike the Single State Registration System, the new system broadened the base of those expected to pay fees to include exempt for-hire motor carriers, private motor carriers, brokers, freight forwarders, and leasing companies. To develop and administer this new fee system, Congress established a Board of Directors. This board is also tasked with administering a federal-interstate Unified Carrier Registration Agreement (UCRA), and issuing rules and regulations to govern this agreement. GAO was asked to examine the progress that the board and the Department of Transportation …

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to Congress's April 24, 2007, request that GAO address questions submitted for the record by Members of the Subcommittee related to the March 29, 2007, hearing entitled JPDO and the Next Generation Air Transportation System: Status and Issues."

Correspondence issued by the Government Accountability Office with an abstract that begins "To avoid flooding in New Orleans after a rain storm, the city's Sewerage and Water Board pumps rainwater from the city into three drainage canals which then flow unrestricted into Lake Pontchartrain. While critical to prevent flooding from rainfall, these canals are vulnerable to storm surge from Lake Pontchartrain during a hurricane, and consequently are lined with floodwalls along both sides to protect storm surge from overtopping the canals and flooding the city. However, during Hurricane Katrina, several breaches occurred in the canal floodwalls allowing significant amounts of water to enter New Orleans from Lake Pontchartrain. In its efforts to restore pre-Katrina levels of hurricane protection to New Orleans by the June 1st start of the 2006 hurricane season, in late 2005, the U.S. Army Corps of Engineers (Corps) considered strengthening the drainage canal floodwalls but decided to postpone this effort due to cost and time constraints. Instead, the Corps decided to install three interim closure structures (gates) at the points where the canals meet the lake. These gates would be closed during major storm events to prevent storm surge from entering the canals and potentially breaching the …

Correspondence issued by the Government Accountability Office with an abstract that begins "The Armed Forces Retirement Home (AFRH), an independent executive branch entity, operates two continuing care retirement communities (CCRC). It provides care in three settings--independent living, assisted living, and a nursing home--and also operates a health and dental clinic for residents. The responsibilities of a CCRC generally include (1) appropriately transitioning residents from independent living to other settings as their care needs increase, (2) ensuring the availability of appropriate health services as residents progress to higher-level settings, and (3) ensuring residents' access to community-based or on-site health care. The law establishing AFRH sets forth the framework for its oversight and management. The NDAA for Fiscal Year 2006 required GAO to assess the regulatory oversight and monitoring of health care and nursing home care services provided by AFRH. As discussed with the committees of jurisdiction, we focused our review on (1) the standards that could be used to monitor health care provided by AFRH and (2) the adequacy of DOD oversight of AFRH health care. To address these issues, we (1) identified existing standards applicable to health services in the three settings at AFRH and similar facilities; (2) discussed accreditation …

Correspondence issued by the Government Accountability Office with an abstract that begins "Amid rising oil and gas prices and reports of record oil industry profits, a number of governments have taken steps to reevaluate and, in some cases, increase the share of oil and gas revenues they receive for the rights to develop oil and gas on their lands and waters. For example, the State of Alaska has recently passed new oil and gas legislation that will increase the state's share of revenue received from oil and gas companies operating state leases. In January 2007, the Department of the Interior announced an increase in the royalty rate for future leases granted in the deepwater region of the Gulf of Mexico. Companies engaged in exploration and development of oil and gas resources do so under terms of concessions, leases, or contracts granted by governments or other resource owners. The terms and conditions of such arrangements are established by law or negotiated on a case-by-case basis. One important aspect of the arrangements is the applicable payments from the companies to the resource owners--in the United States, these include bonuses, rentals, royalties, corporate income taxes, and special fees or taxes. The precise mix …

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) built the Cheyenne Mountain Operations Center located near Colorado Springs, Colorado, in the early 1960s to withstand a multimegaton-yield-weapon strike and to provide protection against chemical and biological warfare. The mission of the Cheyenne Mountain Directorate is to monitor, process, and interpret air, missile, and space events that could threaten North America or have operational effects on U.S. forces or capabilities. This mission is conducted at five major centers--the Command Center, Air Warning, Missile Correlation, Operations Intelligence Watch, and Space Control--all currently located within Cheyenne Mountain. Elements of United States Strategic Command (USSTRATCOM) and Air Force Space Command are also located in Cheyenne Mountain. The Air Force's modernization of the attack warning systems within Cheyenne Mountain will cost more than $700 million from fiscal years 2000 through 2006. DOD officials have stated that they no longer need to continue operating in this hardened facility considering that the threat of an intercontinental ballistic missile strike in today's environment is low. In July 2006, the former Commander of NORAD and USNORTHCOM announced plans to move certain functions from Cheyenne Mountain and create an integrated command …

Correspondence issued by the Government Accountability Office with an abstract that begins "As of April 2007, about 26,000 service members had been injured as part of Operation Iraqi Freedom (OIF) and Operation Enduring Freedom (OEF), according to the Department of Defense (DOD). Those service members injured in the line of duty are eligible for military disability compensation. When they leave the military, they may also be eligible for compensation from the Department of Veterans Affairs (VA). In fiscal year 2005 alone, the Army, Navy, and Air Force evaluated over 23,000 military disability retirement cases and, in fiscal year 2004, over $1 billion in permanent and temporary military disability retirement benefits were paid to over 90,000 service members. Through the VA disability compensation and pension claims programs, about $34.5 billion in VA cash disability benefits went to more than 3.5 million veterans and their survivors in fiscal year 2006. On April 23, 2007, we briefed the Commission on the results of our recent studies of DOD and VA disability systems. This report presents the information we provided during that briefing."

Correspondence issued by the Government Accountability Office with an abstract that begins "Since 2001, Congress has provided the Department of Defense (DOD) with hundreds of billions of dollars in supplemental and annual appropriations for military operations in support of the Global War on Terrorism (GWOT). DOD's reported annual costs for GWOT have shown a steady increase from about $0.2 billion in fiscal year 2001 to about $98.4 billion in fiscal year 2006. So far in fiscal year 2007, Congress has provided DOD with $70 billion in annual appropriations for GWOT. To continue its GWOT operations, DOD has requested an additional $93.4 billion in supplemental appropriations for fiscal year 2007 and $141.7 billion in appropriations for fiscal year 2008. The United States' commitments to GWOT will likely involve the continued investment of significant resources, requiring decision makers to consider difficult trade-offs as the nation faces an increasing long-range fiscal challenge. The magnitude of future costs will depend on several direct and indirect cost variables and, in some cases, decisions that have not yet been made. DOD's future costs will likely be affected by the pace and duration of operations, the types of facilities needed to support troops overseas, redeployment plans, and …

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter summarizes our review of the Internal Revenue Service's (IRS) implementation of the requirements of the Office of Management and Budget's (OMB) revised Circular No. A-123, Management's Responsibility for Internal Control (A-123) during fiscal year 2006. These requirements are applicable to the 24 Chief Financial Officer (CFO) Act agencies, including the Department of the Treasury (Treasury), of which IRS is a significant component. The objectives of our review, which was conducted as part of our audit of IRS's fiscal year 2006 financial statements, were to determine whether (1) IRS appropriately planned and implemented its assessment of internal controls over financial reporting in accordance with the requirements of OMB Circular No. A-123, (2) IRS performed sufficient work to support its related assurance statement to Treasury, and (3) IRS's assurance statement appropriately represented the status of IRS's internal control over financial reporting."

Correspondence issued by the Government Accountability Office with an abstract that begins "In August 2006, we reported to Congress on the results of our review, which Congress requested, of factors affecting Hispanic representation in the federal workforce and efforts being taken by the Equal Employment Opportunity Commission (EEOC), Office of Personnel Management (OPM), and other agencies related to Hispanic representation. We reported that EEOC and OPM require agencies to analyze their workforces to help ensure equal employment opportunity and that EEOC requires agencies to analyze subsets of their workforce to determine whether barriers to such opportunities may exist. As indicated in that report, and as discussed with Congress, this report contains additional data on Hispanic representation in various subsets of the federal workforce with some comparisons to Hispanic representation in the Civilian Labor Force (CLF). The data in this report provide a foundation for further analyses by agency officials and policymakers as they consider a broad spectrum of issues related to Hispanic representation in the federal workforce. These data include analyses by agency, selected occupation, occupational category, grade, and among new hires. For purposes of these analyses, the federal workforce governmentwide includes civilian employees of all cabinet-level departments, independent agencies, …