A letter report issued by the Government Accountability Office with an abstract that begins "Hurricane Katrina caused several breaches in the floodwalls along three drainage canals in New Orleans, contributing to catastrophic flooding. To restore the pre-Katrina level of hurricane-related flood protection, the Army Corps of Engineers (Corps) decided to acquire several large-capacity pumping systems. During the process of acquiring, testing, and installing the pumping systems, issues with the pump contract and operation of the pumping systems came to light, including several identified in a Corps Independent Team Report (ITR). GAO was asked to evaluate the Corps' efforts to (1) develop contract specifications and award the contract, (2) address pumping system performance issues, (3) document contract modifications, and (4) reconcile contract payments. GAO reviewed contract and testing documents, observed the operation of the pumping system, and interviewed officials from the Corps, its consultants and contractors, and the ITR team."

Guidance issued by the Government Accountability Office with an abstract that begins "This is the Government Auditing Standards Implementation Tool. This document outlines the professional requirements tool for use in implementing requirements identified by "must" and "should" in the July 2007 revision of Government Auditing Standards. This document is supplementary to the July 2007 revision. The Implementation Tool does not apply to the December 2011 revision."

A letter report issued by the Government Accountability Office with an abstract that begins "The Legal Services Corporation (LSC) was created as a private nonprofit to support legal assistance for low-income people to resolve their civil legal matters and relies heavily on federal appropriations. In 2006, LSC distributed most of its $327 million in grants to support such assistance. Effective internal controls over grants and oversight of grantees are critical to LSC's mission. GAO was asked to determine whether LSC's internal controls over grants management and oversight processes provide reasonable assurance that grant funds are used for their intended purposes. GAO analyzed key records and interviewed agency officials to obtain an understanding of LSC's internal control framework, including the monitoring and oversight of grantees, and performed limited reviews of internal controls and compliance at 14 grantees."

A letter report issued by the Government Accountability Office with an abstract that begins "Disputes between policyholders and insurers after the 2005 hurricane season highlight the challenges in understanding the cause and extent of damages when properties are subjected to both high winds and flooding. Questions remain over the adequacy of steps taken by the Federal Emergency Management Agency (FEMA) to ensure that claims paid by the National Flood Insurance Program (NFIP) cover only those damages caused by flooding. GAO was asked to evaluate (1) issues that arise when multiple insurance policies provide coverage for losses from a single event, (2) state regulators' oversight of loss adjusters, and (3) information that NFIP collects to assess the accuracy of damage determinations and payments. GAO collected data from FEMA, reviewed reinspection reports and relevant policies and procedures, and interviewed state regulatory officials and others about adjuster oversight and NFIP."

Correspondence issued by the Government Accountability Office with an abstract that begins "The United States Marine Corps and the Special Operations Command determined in 1999 that there was a need for a weapon system that could be carried inside the V-22 Osprey and deployed to support assault operations. The Expeditionary Fire Support System (EFSS), which consists of a vehicle that tows a 120 mm mortar and another vehicle that tows an ammunition trailer, is one of the systems now being developed to meet this need. In June 2005, the Marine Corps approved low-rate initial production of 6 EFSS units--each unit made up of two vehicles, a mortar and ammunition trailer. From May to July 2007, the Marine Corps Operational Test and Evaluation Activity, the independent test agency for the Marines, conducted initial operational testing and evaluation of the EFSS using refurbished developmental prototypes. The program office began receiving the low-rate production mortars in late October 2007 and is now going through the acceptance process. The delivery of the low-rate production vehicles to the government was delayed until mid-November 2007 so that problems identified during the summer 2007 operational test could be fixed. The EFSS full-rate production decision was initially scheduled …

A letter report issued by the Government Accountability Office with an abstract that begins "Pandemic influenza poses a threat to public health at a time when the United Nations' World Health Organization (WHO) has said that infectious diseases are spreading faster than at any time in history. The last major influenza pandemic occurred from 1918 to 1919. Estimates of deaths worldwide if a similar pandemic were to occur have ranged between 30 million and 384 million people. Individual countries and international organizations have developed and begun to implement a strategy for forestalling (that is, containing, delaying, or minimizing the impact of) the onset of a pandemic. Antivirals and vaccines may help forestall a pandemic. GAO was asked to examine (1) constraints upon the use of antivirals and vaccines to forestall a pandemic and (2) efforts under way to overcome these constraints. GAO reviewed documents and consulted with officials of the Departments of State and Health and Human Services (HHS), international organizations, and pharmaceutical manufacturers. WHO commented that the report was comprehensive and useful. HHS stressed that vaccines and antivirals must be viewed in a larger context. State and HHS commented that the term "forestall" is ambiguous and misleading. However, GAO …

A letter report issued by the Government Accountability Office with an abstract that begins "(DOD) TRICARE Reserve Select (TRS) program allows most reservists to purchase coverage under TRICARE, the military health insurance program, when not on active duty. DOD intends to set premiums at a level equal to the expected costs of providing TRS benefits. The National Defense Authorization Act for 2007 required GAO to review TRS costs. As discussed with the committees of jurisdiction, GAO compared (1) the TRS premiums established by DOD to the reported costs of providing benefits under TRS in 2006 and (2) DOD's projected costs for TRS before implementation to DOD's reported costs for the program in 2005 and 2006. To do this work, GAO examined DOD analyses and interviewed DOD officials and external experts."

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government's financial condition and fiscal outlook have deteriorated dramatically since 2000. The federal budget has gone from surplus to deficit and the nation's major reported long-term fiscal exposures--a wide range of programs, responsibilities, and activities that either explicitly or implicitly commit the government to future spending--have more than doubled. Current budget processes and measurements do not fully recognize these fiscal exposures until payments are made. Increased information and better incentives to address the long-term consequences of today's policy decisions can help put our nation on a more sound fiscal footing. Given its interest in accurate and timely information on the U.S. fiscal condition, the Senate Committee on the Budget asked us to update our study of other nations' experiences with accrual budgeting and look at other ways countries have increased attention to their long-term fiscal challenges."

A letter report issued by the Government Accountability Office with an abstract that begins "To better understand how changes in domestic and international petroleum products markets have affected prices, GAO was asked to evaluate trends in (1) the international trade of petroleum products, (2) refining capacity and intensity of refining capacity use internationally and in the United States, (3) international and domestic crude oil and petroleum product inventories, and (4) domestic petroleum supply infrastructure. To address these objectives, we reviewed numerous studies, evaluated data, and spoke to many industry officials and experts and agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "A growing portion of federal spending is related to buying services such as administrative, management, and information technology support. Services accounted for about 60 percent of total fiscal year 2006 procurement dollars. The Services Acquisition Reform Act (SARA) of 2003 established a Services Acquisition Advisory Panel to make recommendations for improving acquisition practices. In January 2007, the panel proposed 89 recommendations to improve federal acquisition practices. GAO was asked to determine how the panel recommendations compare to GAO's past work and identify how the Office of Federal Procurement Policy (OFPP) expects the recommendations to be addressed. To do this, GAO analyzed the panel report and compared its findings and recommendations to GAO's past work and recommendations, obtained OFPP's views on how it expected the recommendations to be implemented, and reviewed proposed legislation in Congress to determine if legislative provisions had the potential to address some recommendations."

Other written product issued by the Government Accountability Office with an abstract that begins "In this document, GAO provides guidance on complying with government auditing standards reporting requirements for the report on internal control for audits of certain entities subject to the requirements of the Sarbanes-Oxley Act of 2002 and Government Auditing Standards."

Correspondence issued by the Government Accountability Office with an abstract that begins "About 5,500 people die each year as a result of crashes involving large commercial trucks or buses, and about 160,000 more are injured. While the fatality rate for these crashes has generally decreased over the last 20 years, the decline has leveled off in the most recent years. The Federal Motor Carrier Safety Administration (FMCSA) within the U.S. Department of Transportation shoulders the primary federal responsibility for reducing these crashes, fatalities, and injuries and recognizes the need to make improvements if it is to achieve further substantial safety advancements. A key FMCSA effort to improve motor carrier safety is implementing the agency's Comprehensive Safety Analysis 2010 (CSA 2010) initiative. Through CSA 2010, FMCSA expects to reduce motor carrier crashes, fatalities, and injuries by using better ways to identify unsafe carriers and drivers; assessing a larger portion of the motor carrier industry and holding carriers and drivers accountable for sustained performance by regularly determining their safety fitness; and expanding the range of interventions to be used with carriers and drivers that fail to comply with safety requirements. Congress asked us to conduct a broad assessment of FMCSA's progress in …

Correspondence issued by the Government Accountability Office with an abstract that begins "Securing the nation's borders has taken on added importance since the terrorist attacks of September 11, 2001. For years, millions of citizens of the United States, Canada, and Bermuda could enter the United States from certain parts of the Western Hemisphere using a wide variety of documents, including a driver's license issued by a state motor vehicle administration or a birth certificate, or in some cases for U.S. and Canadian citizens, without showing any documents. In the heightened national security environment following September 11, we have previously reported that documents like driver's licenses and birth certificates can easily be obtained, altered, or counterfeited and used by terrorists to travel into and out of the country. To help provide better assurance that border officials have the tools and resources to establish that people are who they say they are, as called for in the 9/11 Commission report, section 7209 of the Intelligence Reform and Terrorism Prevention Act of 2004, as amended, requires the Secretary of Homeland Security, in consultation with the Secretary of State, to develop and implement a plan that requires a passport or other document or combination …

Correspondence issued by the Government Accountability Office with an abstract that begins "In fiscal year 2006, the United States Postal Service (USPS) was responsible for discarding about 6.1 billion pieces of undeliverable-as-addressed Standard Mail (a class of bulk advertising mail that includes catalogs and circulars). Some of this mail was recycled, but a large quantity of it was treated as waste and simply thrown away. Standard Mail is increasing in prominence due, in part, to its importance to businesses, nonprofits, and others as an effective way for (1) providing consumers with information on their products and services and (2) soliciting contributions from mail recipients. Some mail recipients, however, view Standard Mail as an annoyance that also poses privacy and environmental concerns. According to the Environmental Protection Agency, Standard Mail accounted for about 5.8 million tons, or 2.4 percent, of municipal solid waste (otherwise known as trash or garbage) in 2005. Of this amount, 64 percent was placed in a landfill or incinerated, and 36 percent was recycled. The 2006 Postal Accountability and Enhancement Act required GAO to report--by December 20, 2007--on, among other matters, USPS mail-related recycling accomplishments and additional recycling opportunities. For mail-related recycling accomplishments (initiatives), we expanded our …

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. source income flows to recipients offshore through foreign financial institutions and U.S. withholding agents. The Internal Revenue Service (IRS) established the Qualified Intermediary (QI) program to improve tax withholding and reporting on such income. QIs are foreign financial institutions that contract with IRS to withhold and report U.S. tax. GAO was asked to (1) describe program features, (2) assess whether weaknesses exist in the U.S. withholding system for U.S. source income, and (3) identify any weaknesses in QI external reviews and IRS's use of program data. GAO interviewed agency officials and private practitioners and reviewed the latest IRS data on U.S. source income flowing offshore."

A letter report issued by the Government Accountability Office with an abstract that begins "Acquiring new systems on budget and on schedule is critically important in transitioning to the Next Generation Air Transportation System (NextGen). However, air traffic control modernization has been on GAO's high-risk list since 1995, in part due to acquisitions exceeding budget and schedule targets. The Federal Aviation Administration's (FAA) Air Traffic Organization (ATO) has responsibility for managing air traffic control acquisitions. GAO was asked to examine (1) ATO's goals, performance measures, and reporting for systems acquisitions; (2) the validity of ATO's performance measures; and (3) the implications of using ATO's performance measures to assess progress in transitioning to NextGen. To address these issues, GAO compared ATO's measures with attributes of successful performance measures, interviewed agency officials, and sought perspectives of aviation experts."

Correspondence issued by the Government Accountability Office with an abstract that begins "In 1960, Congress authorized the construction of the San Luis Unit of the Central Valley Project (CVP) in California. The CVP is a network of dams, canals, pumps, and other facilities providing water for multiple uses. Located south of the Sacramento-San Joaquin Delta, the San Luis Unit is a component of the CVP and was built jointly by the Department of the Interior's Bureau of Reclamation (Reclamation) and the state of California. The San Luis Unit stores and delivers water that is used for various purposes, including agriculture, municipal and industrial uses, and fish and wildlife needs. Four irrigation water districts in the San Luis Unit currently receive water from the CVP. Westlands is the largest of these districts, covering about three-quarters of the land in the San Luis Unit. The three smaller districts are Pacheco, Panoche, and San Luis. Reclamation has a water service contract with each irrigation water district to deliver CVP water to the district's farmers and other water users at a set rate per acre-foot. Existing water service contracts may be renewed for a period of no more than 25 years. The San Luis …

A letter report issued by the Government Accountability Office with an abstract that begins "The 2006 U.S. National Security Strategy stated that the United States faces challenges from Iran, including Iran's proliferation efforts and involvement in international terrorism. To address these concerns, the United States employs a range of tools, including diplomatic pressure, a military presence in the Gulf, and sanctions. A U.S. sanction is a unilateral restriction or condition on economic activity imposed by the United States for reasons of foreign policy or national security. We were asked to review (1) U.S. sanctions targeting Iran and their implementation, (2) reported sanction impacts, and (3) factors limiting sanctions. To conduct the review, we assessed trade and sanction data, information on Iran's economy and energy sector, and U.S. and international reports on Iran, and discussed sanctions with U.S. officials and Iran experts."

Testimony issued by the Government Accountability Office with an abstract that begins "When oil spills occur in U.S. waters, federal law places primary liability on the vessel owner or operator--that is, the responsible party--up to a statutory limit. As a supplement to this "polluter pays" approach, a federal Oil Spill Liability Trust Fund administered by the Coast Guard pays for costs when a responsible party does not or cannot pay. This testimony is based on GAO's September 2007 report on oil spill costs and select program updates on the recent San Francisco spill. Specifically, it answers three questions: (1) How many major spills (i.e., at least $1 million) have occurred since 1990, and what is their total cost? (2) What factors affect the cost of spills? and (3) What are the implications of major oil spills for the Oil Spill Liability Trust Fund?"

Correspondence issued by the Government Accountability Office with an abstract that begins "At an October 30, 2007, hearing before the subcommittee on U.S. efforts to secure, stabilize, and rebuild Iraq, several members requested additional information on international donors' pledges to reconstruction and stabilization efforts in Iraq. This correspondence provides updated information on the amounts of loans and grants pledged by each donor country, as well as the status of those pledges."

Other written product issued by the Government Accountability Office with an abstract that begins "Since the founding of the republic and the ratification of the Constitution, the U.S. government has evolved to reflect changing circumstances at home and abroad. At the end of George Washington's presidency in 1797, there were four cabinet-level departments--most run by small staffs of civil servants--and five cabinet-level officials, including the Attorney General. Today, there are nearly 30 major federal departments and agencies with cabinet-level officials in the executive branch, and the federal workforce, including military personnel, now totals in the millions. In 1797, U.S. government spending represented about 2 percent of the U.S. economy and now it represents over 20 percent. A quick look at the federal budget reveals how much we have expanded beyond the Constitution's framers' original thoughts and our modest beginnings. In the coming decades, however, our ability to sustain even the constitutionally enumerated responsibilities of the federal government will come under increasing pressure. Without meaningful act on, by 2040 our government could only have the resources to do little more than mail out Social Security checks and pay interest on the massive and growing national debt. This is obviously an unacceptable …

Correspondence issued by the Government Accountability Office with an abstract that begins "For many years, the Department of Agriculture (USDA) owned and operated the Plum Island Animal Disease Center, located on an island in the Long Island Sound off the coast of New York. Scientists at Plum Island, often with the assistance of scientists from other countries, diagnose the pathogens that cause foreign animal diseases and then conduct research to, among other things, develop vaccines to protect against them. Some of the pathogens maintained at Plum Island, such as foot-and-mouth disease, are highly contagious to livestock and could cause catastrophic economic losses in the agricultural sector if they are released outside the facility. Other pathogens known to have been maintained at Plum Island could also cause illness and death in humans. For these reasons, USDA conducts its work on Plum Island within a sealed biocontainment area that has special safety features designed to contain the pathogens. After the terrorist attacks on the United States, new laws and regulations required officials at the Plum Island Animal Disease Center to further restrict access to the pathogens in order to protect animal health and, thereby, also help reduce the possibility of bioterrorism. In …

A letter report issued by the Government Accountability Office with an abstract that begins "Louisiana, home to 40 percent of all coastal wetlands in the lower 48 states, is projected to lose almost 17 square miles of coastline each year for the next 50 years to storms, sea level rise, and land subsidence. Coastal wetlands are an important wildlife and commercial resource, and provide a natural buffer against the storm surge that accompanies storms and hurricanes. The Coastal Wetlands Planning, Protection and Restoration Act (CWPPRA) established a program in 1990 that undertakes projects to stem coastal wetland losses. Recently, the Congress passed other measures that will make billions in new funding available for coastal Louisiana over the next 20 years. GAO has prepared this report under the Comptroller General's authority as part of a continued effort to assist the Congress. GAO reviewed the CWPPRA program to identify the (1) types of projects that have been designed and constructed to restore and protect coastal wetlands, as well as their estimated costs and benefits, and (2) lessons learned from past and ongoing restoration efforts that can help guide future efforts. GAO's review included interviews with each program agency. Although GAO is not …

A letter report issued by the Government Accountability Office with an abstract that begins "In enacting the Democratic Republic of the Congo (DRC) Relief, Security, and Democracy Promotion Act of 2006 (the Act), Congress established 15 U.S. policy objectives to address the DRC's humanitarian, development, economic and natural resource, governance, and security issues and mandated that GAO review actions taken by U.S. agencies to achieve these objectives. In this report, GAO identifies (1) U.S. programs and activities that support the Act's objectives, (2) major challenges hindering the accomplishment of the objectives, and (3) U.S. efforts to assess progress toward the objectives. GAO obtained and analyzed agencies' program documents and met with officials of agencies and nongovernmental organizations (NGO) active in the DRC."