A letter report issued by the Government Accountability Office with an abstract that begins "Established in 1934 to enforce the securities laws and protect investors, the Securities and Exchange Commission (SEC) plays an important role in maintaining the integrity of the U.S. securities markets. Pursuant to the Accountability of Tax Dollars Act of 2002, SEC is required to prepare and submit to Congress and the Office of Management and Budget audited financial statements. GAO agreed, under its audit authority, to perform the audit of SEC's financial statements. GAO's audit was done to determine whether, in all material respects, (1) SEC's fiscal year 2007 financial statements were reliable and (2) SEC's management maintained effective internal control over financial reporting and compliance with laws and regulations. GAO also tested SEC's compliance with certain laws and regulations."

A letter report issued by the Government Accountability Office with an abstract that begins "Hurricane Katrina destroyed or damaged 134,000 homes and 10,000 rental units in Mississippi alone. The Federal Emergency Management Agency (FEMA) in part responded by providing displaced individuals with temporary housing in the form of mobile homes and travel trailers, placed on both private property and at FEMA-constructed group sites. In 2006, FEMA awarded 10 contracts in Mississippi to maintain and deactivate (MD) the housing units and 5 for group site maintenance (GSM). GAO was asked to investigate whether there were indications of fraud, waste, and abuse related to FEMA's oversight of these 15 contracts. GAO analyzed FEMA's issuance of task orders, tested a representative sample of monthly maintenance inspections payments, prepared case studies detailing the costs related to trailers placed at group sites, and investigated improper activity related to the contracts."

Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to certain requirements of the Haitian Refugee Immigration Fairness Act (HRIFA) of 1998 that authorized certain Haitian nationals and their dependents to apply to adjust their status to lawful permanent residence. Section 902 (k) of the act requires the Comptroller General to report every 6 months on the number of Haitian nationals who have applied and been approved to adjust their status to lawful permanent residence. The reports are to contain a breakdown of the number of Haitians who applied and the number who were approved as asylum applicants, parolees, children without parents, orphaned children, or abandoned children; or as the eligible dependents of these applicants, including spouses, children, and unmarried sons or daughters. Reports are to be provided until all applications have been finally adjudicated. This is our seventeenth report."

A letter report issued by the Government Accountability Office with an abstract that begins "The Women's Business Center (WBC) Program provides training and counseling services to women entrepreneurs, especially those who are socially and economically disadvantaged. In fiscal year 2007, the Small Business Administration (SBA) funded awards to 99 WBCs. However, Congress and WBCs expressed concerns about the uncertain nature of the program's funding structure. Concerns have also been raised about whether the WBC and two other SBA programs, the Small Business Development Center (SBDC) and SCORE programs, duplicate services. This report addresses (1) uncertainties associated with the funding process for WBCs; (2) SBA's oversight of the WBC program; and (3) actions that SBA and WBCs have taken to avoid duplication among the WBC, SBDC, and SCORE programs. GAO reviewed policies, procedures, examinations, and studies related to the funding, oversight, and services of WBCs and interviewed SBA, WBC, SBDC, and SCORE officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Since February 2004, GAO has reported that weaknesses in the federal programs and controls that allowed thousands of federal contractors, tax exempt entities, and Medicare providers to receive government money while owing taxes. GAO was asked to determine if these problems exist for entities who receive federal grants or direct assistance and (1) describe the magnitude of taxes owed, (2) provide examples of grant recipients involved in abusive and potentially criminal activity, and (3) assess efforts to prevent delinquent taxpayers from participating in such programs. To perform this work, GAO analyzed data from the Internal Revenue Service (IRS), three of the largest grant and direct assistance payment systems, representing over $460 billion in payments in fiscal years 2005 and 2006, and the Housing and Urban Development (HUD) Section 8 tenant-based housing program. GAO investigated 20 cases to provide examples of grant recipients involved in abusive activity."

Correspondence issued by the Government Accountability Office with an abstract that begins "Since February 2004, we have issued a series of reports detailing how some organizations and individuals, including defense, civilian agency, and General Services Administration (GSA) contractors; tax-exempt (not-for-profit) organizations; and Medicare physicians, abused the federal tax system at the same time they were doing business with or receiving benefits from the federal government. While we performed this work it came to our attention that some organizations and individuals that were recipients of federal grants and other direct assistance were also abusing the tax system. Thus, Congress asked us to perform additional work and report specifically on organizations and individuals that abuse the federal tax system at the same time they receive federal grants or other similar types of federal assistance, known as direct payments for specified use (direct assistance) programs. Based on Congressional request, we completed a forensic audit and related investigations of unpaid federal taxes owed by recipients of the Federal Emergency Management Agency's (FEMA) Individuals and Households Program (IHP) following hurricanes Katrina and Rita. IHP is a federal direct assistance program authorized by the Robert T. Stafford Disaster Relief and Emergency Assistance Act (Stafford Act), as …

Testimony issued by the Government Accountability Office with an abstract that begins "Within the Department of Homeland Security (DHS), the Transportation Security Administration's (TSA) mission is to protect the nation's transportation network. Since its inception in 2001, TSA has developed and implemented a variety of programs and procedures to secure commercial aviation. GAO examined (1) the progress DHS and TSA have made in securing the nation's commercial aviation system, and (2) challenges that have impeded the Department's efforts to implement its mission and management functions. This testimony is based on issued GAO reports and testimonies addressing the security of the nation's commercial aviation system, including a recently issued report (GAO-07-454) that highlights the progress DHS has made in implementing its mission and management functions."

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) continues to face significant challenges in resolving its many long-standing business challenges. DOD is solely responsible for eight high-risk areas and shares responsibility for another seven governmentwide areas on GAO's high-risk list. GAO designated DOD's approach to business transformation as high risk in 2005 because (1) DOD's improvement efforts were fragmented, (2) DOD lacked an enterprisewide and integrated business transformation plan, and (3) DOD had not appointed a senior official at the right level with an adequate amount of time and appropriate authority to be responsible for overall business transformation efforts. A recent DOD directive designated the current Deputy Secretary of Defense as DOD's chief management officer (CMO). Successful overall business transformation, however, will require full-time leadership that is focused solely on the integration and execution of these efforts, over the long term, to resolve pervasive weaknesses that have left DOD vulnerable to waste, fraud, and abuse at a time of increasing fiscal constraint. This testimony is based on previous and ongoing GAO work and discusses (1) the impact of DOD's long-standing business challenges on DOD and the warfighter, and (2) the progress …

Correspondence issued by the Government Accountability Office with an abstract that begins "Substantial growth in the mortgage market in recent years has helped many Americans become homeowners. However, as of the latest quarterly data available, June 2007, more than 1 million mortgages were in default or foreclosure, an increase of 50 percent compared with June 2005. Defaults and foreclosures on home mortgages can impose significant costs on borrowers, lenders, mortgage investors, and neighborhoods. Additionally, recent increases in defaults and foreclosures have contributed to concern and increased volatility in certain U.S. and global financial markets. These developments have raised questions about the extent and causes of problems in the mortgage market. To provide some insights on these issues, Congress asked GAO to analyze (1) the scope and magnitude of recent default and foreclosure trends, and how these trends compare with historical values, and (2) developments in economic conditions and the primary and secondary mortgage markets associated with these trends."

Testimony issued by the Government Accountability Office with an abstract that begins "Because the safety and economic security of the United States depend in substantial part on the security of its 361 seaports, the United States has a vital national interest in maritime security. The Security and Accountability for Every Port Act (SAFE Port Act), modified existing legislation and created and codified new programs related to maritime security. The Department of Homeland Security (DHS) and its U.S. Coast Guard, Transportation Security Agency, and U.S. Customs and Border Protection have key maritime security responsibilities. This testimony synthesizes the results of GAO's completed work and preliminary observations from GAO's ongoing work related to the SAFE Port Act pertaining to (1) overall port security, (2) security at individual facilities, and (3) cargo container security. To perform this work GAO visited domestic and overseas ports; reviewed agency program documents, port security plans, and post-exercise reports; and interviewed officials from the federal, state, local, private, and international sectors."

Testimony issued by the Government Accountability Office with an abstract that begins "In fiscal year 2006, the Centers for Medicare & Medicaid Services (CMS) estimated it spent over $51 billion on the Medicare Advantage program, which serves as an alternative to the traditional feefor- service program. Under the Medicare Advantage program, CMS approves private companies to offer health plan options to Medicare enrollees that include all Medicare-covered services. Many plans also provide supplemental benefits. The Balanced Budget Act (BBA) of 1997 requires CMS to annually audit the financial records supporting the submissions (i.e., adjusted community rate proposals (ACRP) or bids) of at least onethird of participating organizations. BBA also requires that GAO monitor the audits. This testimony provides information on (1) the ACRP and bid process and related audit requirement, (2) CMS' efforts related to complying with the audit requirement, and (3) factors that cause CMS' audit process to be of limited value."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO appeared before the House Subcommittee on Oversight and Investigations, Committee on Armed Services on September 18, 2007, to discuss the benefits and medical care for federal civilian and U.S. government contract employees deployed to Iraq and Afghanistan. This report responds to Congress' request that GAO provide answers to questions for the record from the hearing. The questions are (1) What are the congressional requirements for medical tracking of deployed military servicemembers and civilians? and (2) What work has GAO conducted on this topic?"

Testimony issued by the Government Accountability Office with an abstract that begins "Within the Department of Homeland Security (DHS), the Transportation Security Administration's (TSA) mission is to protect the nation's transportation network. Since its inception in 2001, TSA has developed and implemented a variety of programs and procedures to secure commercial aviation and surface modes of transportation, including passenger and freight rail, mass transit, highways, commercial vehicles, and pipelines. Other DHS components, federal agencies, state and local governments, and the private sector also play a role in transportation security. GAO examined (1) the progress DHS and TSA have made in securing the nation's aviation and surface transportation systems, and (2) challenges that have impeded the department's efforts to implement its mission and management functions. This testimony is based on issued GAO reports and testimonies addressing the security of the nation's aviation and surface transportation systems, including a recently issued report (GAO-07-454) that highlights the progress DHS has made in implementing its mission and management functions."

A letter report issued by the Government Accountability Office with an abstract that begins "Since its inception in 2003, the Department of Homeland Security (DHS) has faced numerous human capital challenges related to recruiting, retaining, and managing its workforce of nearly 171,000 employees. As requested, this report analyzes DHS's attrition, efforts to recruit and retain staff, use of external employees, and compliance with certain provisions of the Vacancies Reform Act, which requires agencies to report to Congress and the Comptroller General vacancies in certain presidentially-appointed positions requiring Senate confirmation. To conduct its work, GAO surveyed human capital personnel from DHS and its component agencies; analyzed federal personnel data files, Office of Personnel Management (OPM) human capital documentation, and relevant legislation; and interviewed key DHS officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Given a large-scale organizational change initiative, such as the Department of Defense's (DOD) National Security Personnel System (NSPS), is a substantial commitment that will take years to complete, it is important that DOD and Congress be kept informed of the full cost of implementing NSPS. Under the Comptroller General's authority to conduct evaluations on his own initiative, GAO analyzed the extent to which DOD has (1) fully estimated total costs associated with the implementation of NSPS and (2) expended or obligated funds to design and implement NSPS through fiscal year 2006. GAO interviewed department officials and analyzed the NSPS Program Executive Office's (PEO), and the military services' and the Washington Headquarters Services' (hereafter referred to as the components) cost estimates and reports of expended and obligated funds."

A letter report issued by the Government Accountability Office with an abstract that begins "Congress and presidents require agencies to review existing regulations to determine whether they should be retained, amended, or rescinded, among other things. GAO was asked to report the following for agency reviews: (1) numbers and types completed from 2001 through 2006; (2) processes and standards that guided planning, conducting, and reporting; (3) outcomes; and (4) factors that helped or impeded in conducting and using them. GAO evaluated the activities of nine agencies covering health, safety, environmental, financial, and economic regulations and accounting for almost 60 percent of all final regulations issued within the review period. GAO also reviewed available documentation, assessed a sample of completed reviews, and solicited perspectives on the conduct and usefulness of reviews from agency officials and knowledgeable nonfederal parties."

A letter report issued by the Government Accountability Office with an abstract that begins "In July 2004, GAO reported that the six Department of Veterans Affairs (VA) medical centers it audited lacked a reliable property control database and had problems with implementation of VA inventory policies and procedures. Fewer than half the items GAO selected for testing could be located. Most of the missing items were information technology (IT ) equipment. Given recent thefts of laptops and data breaches, the requesters were concerned about the adequacy of physical inventory controls over VA IT equipment. GAO was asked to determine (1) the risk of theft, loss, or misappropriation of IT equipment at selected locations; (2) whether selected locations have adequate procedures in place to assure accountability and physical security of IT equipment in the excess property disposal process; and (3) what actions VA management has taken to address identified IT inventory control weaknesses. GAO statistically tested inventory controls at four case study locations."

A letter report issued by the Government Accountability Office with an abstract that begins "Passenger prescreening--a process that includes matching passengers' identifying information against records extracted from the U.S. government terrorist watch list--is one of several security measures in place to help ensure the safety of commercial flights traveling to or from the United States. DHS has several efforts underway to strengthen international aviation passenger prescreening. This report focuses on certain elements of the passenger prescreening process as well as some of the actions that DHS is taking or has planned to strengthen prescreening procedures. This report is a limited version of the original November 2006 report as various agencies that we reviewed deemed some of the information in the original report to be security sensitive. GAO's work included interviewing officials and assessing relevant documentation from federal agencies, U.S. and foreign air carriers, industry groups, and several foreign countries."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Transportation's (DOT) Federal Motor Carrier Safety Administration (FMCSA) is responsible for protecting consumers involved in interstate household goods moves by issuing regulations and conducting oversight and enforcement actions. The Safe, Accountable, Flexible, Efficient Transportation Equity Act--A Legacy for Users (SAFETEA-LU), enacted in 2005, included provisions to enhance consumer protections for household goods moves and mandated that GAO study (1) the protections federal laws and regulations provide to consumers of interstate household goods moves and the effectiveness of federal enforcement efforts, (2) the protections states provide to consumers of intrastate household goods moves and how they have affected consumers and movers, and (3) the potential effects on both consumers and interstate movers if movers were subject to state consumer protection laws. To address these issues, GAO analyzed federal and state legislation, federal complaint and enforcement data, and interviewed federal and state officials."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) holds about 5 percent of the real property owned by the federal government in terms of building floor area, including such facilities as hospitals and office buildings. VA's responsibility for managing its real property includes the construction of its facilities and cemeteries. Because these construction projects can span several years, VA is authorized to carry forward fund balances from year to year in its construction accounts. VA is responsible for keeping track of and managing these balances to ensure that any unexpended balances that remain after construction projects are completed are redirected to other construction project needs within the agency. VA's budgets for new construction exist in two accounts--Major Construction and Minor Construction--which are funded as separate line items within the appropriation. For purposes of this report, we refer to the Major and Minor Construction accounts as VA's construction accounts. Construction projects undertaken to replace existing facility components are funded through the Non-Recurring Maintenance (NRM) portion of the Medical Facilities budget account. For purposes of this report, we refer to the NRM as VA's facility account. Under the Comptroller General's authority to …

A letter report issued by the Government Accountability Office with an abstract that begins "The 2005 Base Realignment and Closure (BRAC) recommendations affected 62 percent of the flying units in the Air National Guard (ANG) with 14 units losing their flying mission, and others converting from one type of aircraft to another, or increasing or decreasing assigned aircraft. To implement the recommendations, ANG must relocate hundreds of aircraft and retrain or recruit about 15,000 personnel by 2011. In this report, GAO addresses the status of efforts to implement the ANG BRAC actions. GAO's objectives were to determine (1) the process to provide replacement missions to units losing flying missions, (2) the progress and challenges in implementing the BRAC actions, and (3) changes to the cost and savings estimates. This report, prepared under the Comptroller General's authority to conduct evaluations on his own initiative, is one in a series of reports related to 2005 BRAC recommendations. GAO conducted its work at the Air Force, ANG headquarters, and in 11 states affected by BRAC 2005"

A letter report issued by the Government Accountability Office with an abstract that begins "The Mine Safety and Health Administration (MSHA), the National Institute for Occupational Safety and Health (NIOSH), the Federal Mine Safety and Health Review Commission, the Department of Labor's Office of the Solicitor, the states, and the mining industry share responsibility for ensuring mine safety. GAO examined the challenges underground coal mines face in preparing for emergencies, how well MSHA oversees mine operators' training efforts, how well MSHA and NIOSH coordinate to enhance the development and approval of mine safety technology, and how civil penalties are assessed. To address these issues, GAO surveyed a representative sample of active underground coal mines, analyzed agency data, conducted site visits, and talked with agency officials and other experts. The survey results are estimated at the 95 percent confidence level."

Testimony issued by the Government Accountability Office with an abstract that begins "The Mine Safety and Health Administration (MSHA), the National Institute for Occupational Safety and Health (NIOSH), the Federal Mine Safety and Health Review Commission, the Department of Labor's Office of the Solicitor, the states, and the mining industry share responsibility for ensuring mine safety. In two reports released today, GAO examined the challenges underground coal mines face in preparing for emergencies, how well MSHA oversees mine operators' training efforts, how well MSHA and NIOSH coordinate to enhance the development and approval of mine safety technology, MSHA's coal mine inspector recruiting efforts, and how civil penalties are assessed."

Correspondence issued by the Government Accountability Office with an abstract that begins "In 2003, GAO recommended that the Mine Safety and Health Administration (MSHA) develop a plan for addressing anticipated shortages in the number of qualified inspectors due to upcoming retirements, including considering options such as streamlining the agency's hiring process and offering retention bonuses. As you requested, we conducted follow-up work on the implementation of this recommendation. We reviewed MSHA's human capital planning documents and obtained data on the number of inspectors employed by MSHA and the number of them eligible for retirement. In addition, we interviewed officials responsible for MSHA's human resources department, officials in MSHA's district offices, and officials at the National Mine Health and Safety Academy. We completed our work between June 2006 and March 2007 in accordance with generally accepted government auditing standards. In 2004, MSHA began a new process for hiring mine inspectors under the auspices of the Federal Career Intern Program (FCIP)--a federal program designed to recruit and retain high caliber candidates and develop their professional abilities. The use of the FCIP has led to a number of improvements in inspector recruiting and hiring, such as being able to identify applicants with the …