A letter report issued by the Government Accountability Office with an abstract that begins "The Legal Services Corporation (LSC) was federally created as a private nonprofit corporation to support legal assistance for low-income people to resolve their civil matters and relies heavily on federal appropriations. Due to its unique status, its governance and accountability requirements differ from those of federal entities and nonprofits. This report responds to a congressional request that GAO review LSC board oversight of LSC's operations and whether LSC has sufficient governance and accountability. GAO's report objectives are to (1) compare LSC's framework for corporate governance and accountability to others', (2) evaluate LSC's governance practices, and (3) evaluate LSC's internal control and financial reporting practices. We reviewed the LSC Act, legislative history, relevant standards and requirements, and LSC documentation and accountability requirements and interviewed board and staff."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal law enforcement officers (LEO) are required to complete mandatory basic training in order to exercise their law enforcement authorities. GAO was asked to identify federal mandatory law enforcement basic training programs. This report builds on GAO's prior work surveying federal civilian law enforcement components regarding their functions and authorities (see GAO-07-121, December 2006). GAO defined an LEO as an individual authorized to perform any of four functions: conduct criminal investigations, execute search warrants, make arrests, or carry firearms. In this report GAO describes (1) the mandatory basic law enforcement training that the components reported requiring their LEOs to complete and the federal law enforcement job series classifications for which basic training programs are mandatory; and (2) a breakdown of the delivery of the of basic training programs, by type of organization providing the training and location. To conduct this work, GAO administered a Web-based survey to 105 federal civilian law enforcement components. Each was requested to self-report on, required basic training programs for LEOs, the organizations conducting the training, training locations, and the job series for which programs are mandatory. GAO is not making recommendations."

A letter report issued by the Government Accountability Office with an abstract that begins "The Navy is investing over $3 billion to develop technologies for a new type of aircraft carrier--the Ford class--and it expects to spend almost $11 billion to design and construct the USS Gerald R. Ford (CVN 78)--the lead ship of the class. New technologies are to improve the carrier's performance and reduce crew size. The Navy requested authorization of CVN 78 in its fiscal year 2008 budget. GAO was asked to assess the Navy's ability to meet its goals for developing the new carrier. Specifically, this report assesses (1) the extent to which technology development could affect the capability and construction of CVN 78, (2) the status of efforts to achieve design stability, and (3) the challenges to building CVN 78 within budget. To accomplish this, our work includes analysis of test reports, development schedules, and ship progress reviews; interviews with Navy and other officials; and examinations of cost estimates and our own past work."

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Financial Management Improvement Act of 1996 (FFMIA) requires the 24 Chief Financial Officers (CFO) Act agencies to implement and maintain financial management systems that comply substantially with (1) federal financial management systems requirements, (2) federal accounting standards, and (3) the U.S. Government Standard General Ledger (SGL). FFMIA also requires GAO to report annually on the implementation of the act. This report, primarily based on GAO and inspectors general reports, discusses (1) the problems that continued to affect agencies systems' FFMIA compliance in fiscal year 2006 and (2) the initiatives under way to help move federal financial management toward FFMIA compliance."

A letter report issued by the Government Accountability Office with an abstract that begins "For several years, a number of aviation manufacturers have been designing and testing very light jets, a type of small jet aircraft equipped with advanced technologies and priced below other business jets. Aviation forecasters predict that thousands of very light jets will enter the National Airspace System (NAS) over the next two decades, contributing to the overall growth of the general aviation fleet. While some experts predict that very light jets will be used in ways that are similar to current general aviation aircraft, others predict that they will be used to expand the air taxi market to provide on-demand, point-to-point air transportation. In 2006, the Federal Aviation Administration (FAA) certified the first very light jets for flight. This report identifies (1) current very light jet forecasts and what factors could affect very light jet deliveries, (2) how increasing numbers of very light jets might affect the capacity and safety of the NAS, (3) how FAA is planning to accommodate the entry of very light jets into the NAS, and (4) how very light jets might affect FAA's costs and Airport and Airway Trust Fund revenues. …

A letter report issued by the Government Accountability Office with an abstract that begins "Veterans returning from service in Iraq and Afghanistan could increase demand for affordable rental housing. Households with low incomes (80 percent or less of the area median income) generally are eligible to receive rental assistance from the Department of Housing and Urban Development's (HUD) housing choice voucher, public housing, and project-based programs. However, because rental assistance is not an entitlement, not all who are eligible receive assistance. In response to a congressional mandate, GAO assessed (1) the income status and demographic and housing characteristics of veteran renter households, (2) how HUD's rental assistance programs treat veteran status (whether a person is a veteran or not) and whether they use a veterans' preference, and (3) the extent to which HUD's rental assistance programs served veterans in fiscal year 2005. Among other things, GAO analyzed data from HUD, the Department of Veterans Affairs (VA), and the Bureau of the Census, surveyed selected public housing agencies, and interviewed agency officials and veterans groups. GAO makes no recommendations in this report. VA agreed with the report's findings. HUD objected to the characterization in the report regarding HUD's policies on veteran …

A letter report issued by the Government Accountability Office with an abstract that begins "After widespread unlawful trading practices surfaced in the mutual fund industry in late 2003, the Securities and Exchange Commission (SEC), through its Office of Compliance Inspections and Examinations (OCIE), took steps intended to revise its examination process to better identify and focus its resources on those activities representing the highest risk to investors. More recently, some registrants raised concerns about the lack of communication from SEC examiners about the status of and results of examinations. This report (1) describes OCIE's revisions after 2003 to the examination approach for investment companies and investment advisers; (2) discusses OCIE's compliance with its examination exit procedures; and (3) describes reforms OCIE implemented since January 2006 to enhance, among other things, communication with registrants. To address these objectives, GAO analyzed OCIE examination data; planning documents and guidance; interviewed OCIE officials; and gathered views of registrants."

A letter report issued by the Government Accountability Office with an abstract that begins "The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (MMA) created a voluntary outpatient prescription drug benefit as part of the Medicare program, and appropriated up to $500 million for the Social Security Administration (SSA) to fund the start-up administrative costs in meeting its responsibilities to implement MMA. SSA was given a great deal of discretion in how to use the funds and the act provided little detail on how the funds were to be spent. You asked us to review SSA's costs for implementing MMA to determine (1) how the MMA funds were expended, (2) what procedures SSA has in place over the use of those funds, and (3) how SSA complied with those procedures related to contractor and vendor payments."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) has established a program known as U.S. Visitor and Immigrant Status Indicator Technology (US-VISIT) to collect, maintain, and share information, including biometric identifiers, on certain foreign nationals who travel to the United States. By congressional mandate, DHS is to develop and submit an expenditure plan for US-VISIT that satisfies certain conditions, including being reviewed by GAO. GAO reviewed the plan to (1) determine if the plan satisfied these conditions, (2) follow up on certain recommendations related to the program, and (3) provide any other observations. To address the mandate, GAO assessed plans and related documentation against federal guidelines and industry standards and interviewed the appropriate DHS officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Climate change has implications for the vast land and water resources managed by the Bureau of Land Management (BLM), Forest Service (FS), U.S. Fish and Wildlife Service (FWS), National Oceanic and Atmospheric Administration (NOAA), and National Park Service (NPS). These resources generally occur within four ecosystem types: coasts and oceans, forests, fresh waters, and grasslands and shrublands. GAO obtained experts' views on (1) the effects of climate change on federal resources and (2) the challenges managers face in addressing climate change effects on these resources. GAO held a workshop with the National Academies in which 54 scientists, economists, and federal resource managers participated, and conducted 4 case studies."

A letter report issued by the Government Accountability Office with an abstract that begins "An influenza pandemic is a real and significant potential threat facing the United States and the world. Pandemics occur when a novel virus emerges that can easily be transmitted among humans who have little immunity. In 2005, the Homeland Security Council (HSC) issued a National Strategy for Pandemic Influenza and, in 2006, an Implementation Plan. Congress and others are concerned about the federal government's preparedness to lead a response to an influenza pandemic. This report assesses how clearly federal leadership roles and responsibilities are defined and the extent to which the Strategy and Plan address six characteristics of an effective national strategy. To do this, GAO analyzed key emergency and pandemic-specific plans, interviewed agency officials, and compared the Strategy and Plan with the six characteristics GAO identified."

A letter report issued by the Government Accountability Office with an abstract that begins "Civil tax penalties are an important tool to encourage taxpayer compliance with the tax laws. A number of civil tax penalties have fixed dollar amounts--a specific dollar amount, a minimum or maximum amount--that are not indexed for inflation. Because of Congress's concerns that civil penalties are not effectively achieving their purposes, we agreed to (1) determine the potential effect of adjusting civil tax penalties for inflation on the Internal Revenue Service's (IRS) assessment and collection amounts and (2) describe the likely administrative impact of regularly adjusting civil tax penalties on IRS and tax practitioners. GAO examined IRS data on civil tax penalties and conducted interviews with IRS employees and tax practitioners."

A letter report issued by the Government Accountability Office with an abstract that begins "Pending legislation to the Federal Housing Administration's (FHA) Title I Manufactured Home Loan program would increase loan limits, insure each loan, incorporate stricter underwriting requirements, and set up-front premiums. GAO was asked to review (1) selected characteristics of manufactured housing and the demographics of the owners; (2) federal and state consumer protections for owners of manufactured homes; and (3) the potential benefits and costs of the proposed changes for borrowers and the federal government. In addressing these objectives, GAO analyzed select Census data; researched federal laws and laws in eight states; interviewed local, state, and federal officials; and analyzed various scenarios that might affect Title I program costs."

A letter report issued by the Government Accountability Office with an abstract that begins "The nation has experienced vast losses from natural hazards. The potential for future events, such as earthquakes and hurricanes, demonstrates the importance of hazard mitigation--actions that reduce the long-term risks to life and property from natural hazard events. GAO was asked to examine (1) natural hazards that present a risk to life and property in the United States, areas that are most susceptible to them, factors that may be increasing these risks, and mitigation activities that reduce losses; (2) methods for encouraging and impediments to implementing mitigation activities; and (3) collaborative efforts of federal agencies and other stakeholders to promote mitigation. To address these objectives, GAO collected and analyzed hazard data, reviewed population information, conducted site visits to locations with comprehensive mitigation programs, and collected information from relevant agencies and officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The Securities and Exchange Commission's (SEC) ability to conduct investigations and bring enforcement actions for violations of securities laws is critical to its mission to protect investors and maintain fair and orderly markets. SEC's Division of Enforcement (Enforcement) is charged with investigating securities law violations; recommending civil enforcement actions when appropriate, either in a federal court or before an administrative law judge; and negotiating settlements on behalf of the Commission. The types of sanctions that Enforcement can seek on behalf of the Commission include monetary penalties or fines and disgorgements of the profits that individuals or companies may derive by having committed securities violations. While SEC has only civil authority, it also works with various law enforcement agencies, including the United States Department of Justice (Justice), to bring criminal cases when appropriate. In addition, Enforcement is responsible for overseeing the Fair Fund program, which seeks to compensate investors who suffer losses resulting from fraud or other securities violations by individuals and companies. Under the Fair Fund program, SEC can combine the proceeds of monetary penalties and disgorgements into a single fund and then distribute the proceeds …

A letter report issued by the Government Accountability Office with an abstract that begins "The Army considers modular force transformation its most extensive restructuring since World War II. The Army has estimated that restructuring units from a division-based force to a more agile and responsive modular brigade-based force will require a significant investment through fiscal year 2011. To facilitate this transformation, Public Law No. 109-163 Section 353 directs the Army to develop and implement a training strategy for the modular brigades. This law also directs GAO to report on the implementation of the strategy. This report discusses (1) the extent to which the Army's training strategy addresses the five elements specified in the public law and (2) the actions the Army has taken to implement its training strategy and the implementation challenges it faces. To address these objectives, GAO reviewed Army training strategy documentation and interviewed Army training personnel."

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Motor Carrier Safety Administration (FMCSA) has the primary federal responsibility for reducing crashes involving large trucks and buses. FMCSA uses its "SafeStat" tool to target carriers for reviews of their compliance with the agency's safety regulations based on their crash rates and safety violations. As requested, this study reports on (1) the extent to which FMCSA's policy for prioritizing compliance reviews targets carriers with a high risk of crashes, (2) how FMCSA ensures compliance reviews are thorough and consistent, and (3) the extent to which FMCSA follows up with carriers with serious safety violations. To complete this work, GAO reviewed FMCSA's regulations, policies, and safety data and contacted FMCSA officials in headquarters and nine field offices."

A letter report issued by the Government Accountability Office with an abstract that begins "Chemicals play an important role in everyday life. However, some chemicals are highly toxic and need to be regulated. In 1976, the Congress passed the Toxic Substances Control Act (TSCA) to authorize the Environmental Protection Agency (EPA) to control chemicals that pose an unreasonable risk to human health or the environment, but some have questioned whether TSCA provides EPA with enough tools to protect against chemical risks. Like the United States, the European Union (EU) has laws governing the production and use of chemicals. The EU has recently revised its chemical control policy through legislation known as Registration, Evaluation and Authorization of Chemicals (REACH) in order to better identify and mitigate risks from chemicals. GAO was asked to review the approaches used under TSCA and REACH for (1) requiring chemical companies to develop information on chemicals' effects, (2) controlling risks from chemicals, and (3) making information on chemicals available to the public. To review these issues, GAO analyzed applicable U.S. and EU laws and regulations and interviewed U.S. and EU officials, industry representatives, and environmental advocacy organizations. GAO is making no recommendations."

A letter report issued by the Government Accountability Office with an abstract that begins "Nuclear power reactors generate highly radioactive waste. To permanently store this waste, the Department of Energy (DOE) has been working to submit a license application to the Nuclear Regulatory Commission (NRC) for a nuclear waste repository at Yucca Mountain about 100 miles from Las Vegas, Nevada. Although the project has been beset with delays, in part because of persistent problems with its quality assurance program, DOE stated in July 2006 that it will submit a license application with NRC by June 30, 2008. NRC states that a high-quality application needs to be complete, technically adequate, transparent by clearly justifying underlying assumptions, and traceable back to original source materials. GAO examined (1) DOE's development of its schedule for submitting a license application and the stakeholders with whom it consulted, (2) NRC's assessment of DOE's readiness to submit a high-quality application, and (3) DOE's progress in addressing quality assurance recommendations and challenges identified in GAO's March 2006 report. GAO reviewed DOE's management plan for creating the license application, reviewed correspondence and attended prelicensing meetings between DOE and NRC, and interviewed DOE managers and NRC on-site representatives for the …

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. military relies on the defense industrial base (DIB) to meet requirements to fulfill the National Military Strategy. The potential destruction, incapacitation, or exploitation of critical DIB assets by attack, crime, technological failure, natural disaster, or man-made catastrophe could jeopardize the success of U.S. military operations. GAO was asked to review the Department of Defense's (DOD) Defense Critical Infrastructure Program and has already reported that DOD has not developed a comprehensive management plan for its implementation. This, the second GAO report, has (1) determined the status of DOD's efforts to develop and implement a risk management approach to ensure the availability of DIB assets, and (2) identified challenges DOD faces in its approach to risk management. GAO analyzed plans, guidance, and other documents on identifying, prioritizing, and assessing critical domestic and foreign DIB assets and held discussions with DOD and contractor officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) recent 4 year anniversary provides an opportunity to reflect on the progress DHS has made since its establishment. DHS began operations in March 2003 with the mission to prevent terrorist attacks within the United States, reduce vulnerabilities, minimize damages from attacks, and aid in recovery efforts. GAO has reported that the creation of DHS was an enormous management challenge and that the size, complexity, and importance of the effort made the challenge especially daunting and critical to the nation's security. Our prior work on mergers and acquisitions found that successful transformations of large organizations, even those faced with less strenuous reorganizations than DHS, can take at least 5 to 7 years to achieve. GAO was asked to report on DHS's progress in implementing its mission and management areas and challenges DHS faces. This report also discusses key themes that have affected DHS's implementation efforts."

A letter report issued by the Government Accountability Office with an abstract that begins "Concerns over national security, environmental stresses, and high fuel prices have raised interest in reducing oil consumption. Through the Corporate Average Fuel Economy (CAFE) program, the National Highway Traffic Safety Administration (NHTSA) requires cars and light trucks to meet certain fuel economy standards. As requested, GAO discusses (1) how CAFE standards are designed to reduce fuel consumption, (2) strengths and weaknesses of the CAFE program and NHTSA's capabilities, and (3) market-based policies that could complement or replace CAFE. To do this work, GAO reviewed recent studies and interviewed leading experts and agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) is engaged in efforts to replace the Space Shuttle with the next generation of human space flight systems and implement the President's space exploration policy. To do this, NASA must recruit, develop, and retain certain critical skills in its workforce, guided by its strategic human capital management plan. GAO was asked to examine the extent to which NASA (1) has aligned its human capital planning framework with its strategic mission and programmatic goals and (2) is recruiting, developing, and retaining critically skilled personnel, given future workforce needs. To address these objectives, GAO reviewed NASA's policies, planning, and implementation documents; reviewed budget documents and performance and accountability reports; and interviewed cognizant agency officials. To assess NASA's efforts to recruit, develop, and retain critically skilled personnel, we analyzed demographics data, and critical skills information; NASA's policy, procedures and guidance for recruiting and hiring; and implementation of information systems programs, and processes that support human capital management and planning. We are not making any recommendations in this report."

A letter report issued by the Government Accountability Office with an abstract that begins "The overall goal of the U.S. National Drug Control Strategy, which is prepared by the White House Office of National Drug Control Policy (ONDCP), is to reduce illicit drug use in the United States. One of the strategy's priorities is to disrupt the illicit drug marketplace. To this end, since fiscal year 2000, the United States has provided about $397 million to support Mexican counternarcotics efforts. According to the Department of State (State), much of the illicit drugs consumed in the United States flows through or is produced in Mexico. GAO examined (1) developments in Mexican drug production and trafficking since calendar year 2000 and (2) U.S. counternarcotics support for Mexico since fiscal year 2000."