A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) operational dependence on space has placed new and increasing demands on current space systems to meet commanders' needs. DOD's Operationally Responsive Space (ORS) concept is designed to more rapidly satisfy commanders' needs for information and intelligence during ongoing operations. Given the potential for ORS to change how DOD acquires and fields space capabilities to support the warfighter, this report discusses to what extent DOD (1) is developing ORS to support warfighter requirements and (2) has a plan that integrates ORS into existing DOD and intelligence community processes and architecture. GAO reviewed and analyzed ORS planning documents, the ORS concept of operations, and processes for meeting warfighter needs and also interviewed defense and intelligence community officials who are involved with the ORS concept."

A letter report issued by the Government Accountability Office with an abstract that begins "The five Army depot maintenance activities support combat readiness by providing services to keep Army units operating worldwide. From fiscal years 2004 through 2007, the amount of new orders received to perform work increased 100 percent from $2.6 billion to $5.2 billion. The number of new orders is a factor in the amount of work the depots carry over from one fiscal year to the next. While past congressional defense committees recognize the need for carryover, the committees have raised concerns that carryover may be more than needed. GAO was asked to determine (1) the growth in reported total carryover from fiscal years 2004 through 2007 and the actions the Army is taking to reduce the carryover, (2) whether reported carryover amounts exceeded carryover ceilings for fiscal years 2006 and 2007 and adjustments made to reduce those amounts, and (3) the primary reasons for the increased carryover at the five Army depots. GAO analyzed reported carryover and related data at the five depots."

A letter report issued by the Government Accountability Office with an abstract that begins "During the Cold War, the Department of Energy (DOE) produced nuclear materials for nuclear weapons at its Savannah River Site (SRS) by dissolving highly radioactive spent nuclear fuel from reactors in a facility known as H-Canyon. DOE planned to end H-Canyon operations in 2007 but now plans to continue H-Canyon operations until 2019 to process additional nuclear material. GAO was asked to (1) identify the types of nuclear materials DOE will process using H-Canyon and its associated costs of operation, (2) determine whether SRS's radioactive waste storage tanks and associated nuclear waste facilities are capable of handling the additional waste generated by H-Canyon, and (3) describe H-Canyon's compliance with safety and environmental requirements. To conduct its work, GAO reviewed DOE's plans to process nuclear material using H-Canyon and visited SRS to observe the canyon and associated radioactive waste treatment facilities."

A letter report issued by the Government Accountability Office with an abstract that begins "The Cayman Islands is a major offshore financial center and the registered home of thousands of corporations and financial entities. Financial activity in the Cayman Islands is measured in the trillions of dollars annually. One Cayman building--Ugland House--has been the subject of public attention as the listed address of thousands of companies. To help Congress better understand the nature of U.S. persons' business activities in the Cayman Islands, GAO was asked to study (1) the nature and extent of U.S. persons' involvement with Ugland House registered entities and the nature of such business; (2) the reasons why U.S. persons conduct business in the Cayman Islands; (3) information available to the U.S. government regarding U.S. persons' Cayman activities; and (4) the U.S. government's compliance and enforcement efforts. GAO interviewed U.S. and Cayman government officials and representatives of the law firm housed in Ugland House, and reviewed relevant documents."

A letter report issued by the Government Accountability Office with an abstract that begins "Congress has enacted post-government employment restrictions and foreign agent registration requirements with the objectives of protecting the U.S. government against the improper use of government information by former federal employees and ensuring the American people know the identity of persons trying to influence U.S. government policy in the United States on behalf of foreign entities. This report discusses (1) the extent to which selected agencies have information on the post-government employment activities of former senior federal employees who represent foreign principals and (2) the challenges the agencies face in enforcing these requirements. We reviewed federal ethics guidance, laws, and other documents, and interviewed officials at the Departments of State and the Treasury, the U.S. Agency for International Development and the U.S. Trade Representative."

A letter report issued by the Government Accountability Office with an abstract that begins "According to the Department of Health and Human Services (HHS), schemes to defraud the Medicare program have grown more elaborate in recent years. In particular, HHS has acknowledged Centers for Medicare & Medicaid Service's (CMS) oversight of suppliers of durable medical equipment, prosthetics, orthotics, and supplies (DMEPOS) is inadequate to prevent fraud and abuse. Specifically, weaknesses in the DMEPOS enrollment and inspection process have allowed sham companies to fraudulently bill Medicare for unnecessary or nonexistent supplies. From April 2006 through March 2007, CMS estimated that Medicare improperly paid $1 billion for DMEPOS supplies--in part due to fraud by suppliers. Due to the committee's concern about vulnerabilities in the enrollment process, GAO used publicly available guidance to attempt to create DMEPOS suppliers, obtain Medicare billing numbers, and complete electronic test billing. GAO also reported on closed cases provided by the HHS Inspector General (IG) to illustrate the techniques used by criminals to fraudulently bill Medicare. On June 18, 2008, we briefed CMS representatives on the results of our investigation. In response, they acknowledged that our covert tests illustrate gaps in oversight that still require improvement and stated …

A letter report issued by the Government Accountability Office with an abstract that begins "The United States has long provided the Cuban people with alternative sources of news and information. As part of this effort, in December 2006 the International Broadcasting Bureau (IBB) awarded sole-source contracts to two Miami radio and television stations--Radio Mambi and TV Azteca--to provide additional broadcasting options. Additionally, the Office of Cuba Broadcasting (OCB) annually awards millions of dollars in contracts for talent services--writers, reporters, and technical support--needed to produce and broadcast news and entertainment programming. GAO evaluated the processes used to award (1) the Radio Mambi and TV Azteca broadcasting contracts, and (2) talent services contracts. We reviewed contract files and other documentation and interviewed program managers and contracting officers to determine the process used to award the two broadcasting contracts and a nongeneralizable selection of 37 talent services contracts."

A letter report issued by the Government Accountability Office with an abstract that begins "In August 2005, Congress established the Safe Routes to School (SRTS) program primarily to encourage children to walk and bicycle to school. GAO was asked to determine (1) the steps the Federal Highway Administration (FHWA) and states have taken to implement the program, (2) the extent to which FHWA and states have evaluated the results of the program, and (3) how the program is related to other surface transportation programs and some considerations for future reauthorization. GAO reviewed statutes, regulations, and guidance; analyzed program obligation data and funds awarded by states; and interviewed officials with FHWA, state departments of transportation, and local grant recipients."

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government plans to spend about $70 billion on information technology (IT) projects during fiscal year 2008. Consequently, it is important that projects be managed effectively to ensure that public resources are wisely invested. At times, a project's cost, schedule, and performance goals--known as its baseline--are modified to reflect changed development circumstances. These changes--called a rebaselining--can be done for valid reasons, but can also be used to mask cost overruns and schedule delays. GAO was asked to (1) determine the extent of and the primary reasons for IT project rebaselining and (2) determine whether federal agencies have sound policies for rebaselining projects. To do this, GAO surveyed the managers of a random sample of 180 projects selected from the 778 major IT projects the 24 major agencies plan to invest in during fiscal year 2008. GAO also compared agencies' rebaselining policies to best practices."

A letter report issued by the Government Accountability Office with an abstract that begins "Each year, criminal organizations transport hundreds of tons of illegal drugs from South America to the United States through a 6 million square mile "transit zone" including Central America, the Caribbean, the Gulf of Mexico, and the eastern Pacific Ocean. Since fiscal year 2003, the United States has provided over $950 million to support counternarcotics efforts in transit zone countries, which historically lacked the capacity to interdict drugs. GAO was asked to examine (1) how the United States has assisted transit zone countries in disrupting drug trafficking and (2) what factors have impeded these efforts. GAO analyzed relevant data, met with U.S. and foreign officials, and visited selected countries."

A letter report issued by the Government Accountability Office with an abstract that begins "The Food and Drug Administration (FDA), an agency within the Department of Health and Human Services (HHS), regulates the promotion of prescription drugs to ensure that promotional materials are not false and misleading and that they comply with applicable laws and regulations. Among other things, FDA prohibits drug companies from promoting drugs for off-label uses--that is, for a condition or patient population for which the drug has not been approved or in a manner that is inconsistent with information found on the approved drug label. Although doctors may prescribe drugs off label, it is not permissible for drug companies to promote drugs for off-label uses. FDA may take regulatory actions for violations, and may also pursue enforcement action through the Department of Justice (DOJ). GAO was asked for information about the promotion of drugs for off-label uses. GAO reviewed (1) how FDA oversees the promotion of off-label uses of prescription drugs and (2) what actions have been taken to address off-label promotions. GAO examined documentation related to the promotion of drugs for off-label uses and FDA correspondence with drug companies on identified violations and obtained information …

A letter report issued by the Government Accountability Office with an abstract that begins "Twenty-five percent of American students ages 13-17 reported using illicit drugs in 2007. The Drug-Free Communities Support Program provides grants to community coalitions involved in reducing youth substance abuse. The Office of National Drug Control Policy (ONDCP) administers the program. ONDCP selected the Substance Abuse and Mental Health Services Administration (SAMHSA) to operate the grant program in fiscal year 2005. In 2005, ONDCP did not award grants to some coalitions who had previously received grant funds (renewal grantees). GAO was asked to assess (1) the extent to which ONDCP and SAMHSA administered grant-related activities for fiscal years 2005 and 2006 consistent with federal internal control standards, statutory requirements, and other guidance and (2) the steps ONDCP has taken since 2006 regarding its administration of grant-related activities. GAO analyzed and compared program documents and grant activities to established guidance, such as federal internal control standards and statutory requirements, and interviewed key program management officials."

A letter report issued by the Government Accountability Office with an abstract that begins "American workers increasingly rely on 401(k) plans for their retirement security, and sponsors of 401(k) plans--typically employers--have critical obligations under the Employee Retirement Income Security Act of 1974 (ERISA). When acting as fiduciaries, they must act prudently and solely in the interest of plan participants and beneficiaries. The Department of Labor (Labor) is responsible for protecting private pension plan participants and beneficiaries by enforcing ERISA. GAO examined: (1) common 401(k) plan features, which typically have important fiduciary implications, and factors affecting these decisions; (2) challenges sponsors face in fulfilling their fiduciary obligations when overseeing plan operations; and (3) actions Labor takes to ensure that sponsors fulfill their fiduciary obligations, and the progress Labor has made on its regulatory initiatives. To address these objectives, GAO administered a survey asking sponsors how they select plan features and oversee operations, reviewed industry research, conducted interviews, and reviewed related documents."

A letter report issued by the Government Accountability Office with an abstract that begins "Through the New Starts program, the Federal Transit Administration (FTA) evaluates and recommends new fixed guideway transit projects for funding using the evaluation criteria identified in law. In August 2007, FTA issued a Notice of Proposed Rulemaking (NPRM), in part, to incorporate certain provisions within the Safe, Accountable, Flexible, Efficient, Transportation Equity Act: A Legacy for Users (SAFETEA-LU) into the evaluation process. SAFETEA-LU requires GAO to annually review FTA's New Starts process. This report discusses (1) the information captured by New Starts project justification criteria, (2) challenges FTA faces as it works to improve the New Starts program, and (3) options for evaluating New Starts projects. To address these objectives, GAO reviewed statutes, FTA guidance and regulations governing the New Starts program, and interviewed experts, project sponsors, and Department of Transportation (DOT) officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Census Bureau (Bureau) had planned to rely heavily on automation in conducting the 2010 Census, including using handheld computers (HHC) to verify addresses. Citing concerns about escalating costs, in March 2008 the Secretary of Commerce announced a redesign of the key automation effort. GAO was asked to (1) analyze Bureau and contractor data showing how HHCs operated and their impact on operations, and (2) examine implications the redesign may have on plans for address canvassing in the 2010 Census. GAO reviewed Bureau and contractor data, evaluations, and other documents on HHC performance and staff productivity; interviewed Bureau and contractor officials; and visited the two dress rehearsal sites to observe and document the use of the HHCs in the field."

A letter report issued by the Government Accountability Office with an abstract that begins "GAO has designated the Department of Defense's (DOD) business systems modernization as a high-risk program because, among other things, it has been challenged in implementing key information technology (IT) management controls on its thousands of business systems. The Global Combat Support System-Marine Corps program is one such system. Initiated in 2003, the program is to modernize the Marine Corps logistics systems. The first increment is to cost about $442 million and be deployed in fiscal year 2010. GAO was asked to determine whether the Department of the Navy is effectively implementing IT management controls on this program. To accomplish this, GAO analyzed the program's implementation of several key IT management disciplines, including economic justification, earned value management, risk management, and system quality measurement."

A letter report issued by the Government Accountability Office with an abstract that begins "Cyber analysis and warning capabilities are critical to thwarting computer-based (cyber) threats and attacks. The Department of Homeland Security (DHS) established the United States Computer Emergency Readiness Team (US-CERT) to, among other things, coordinate the nation's efforts to prepare for, prevent, and respond to cyber threats to systems and communications networks. GAO's objectives were to (1) identify key attributes of cyber analysis and warning capabilities, (2) compare these attributes with US-CERT's current capabilities to identify whether there are gaps, and (3) identify US-CERT's challenges to developing and implementing key attributes and a successful national cyber analysis and warning capability. To address these objectives, GAO identified and analyzed related documents, observed operations at numerous entities, and interviewed responsible officials and experts."

A letter report issued by the Government Accountability Office with an abstract that begins "The Social Security Administration (SSA) has been withholding Medicare premiums from beneficiaries' Social Security payments since the Supplementary Medical Insurance (Part B) program was first enacted in 1965. Beginning in 2006, premium withholding became a payment option for the Medicare Advantage program (Part C) and the new program for Prescription Drug Coverage (Part D). These changes were authorized by the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (MMA). Two federal agencies play critical roles in the premium withholding process: the Centers for Medicare & Medicaid Services (CMS) and SSA. The Department of the Treasury (Treasury) also plays an important role by disbursing the adjusted Social Security payments to beneficiaries. Premium withholding can make paying premiums easier for both beneficiaries and the insurance plans. However, following implementation of the premium withholding provisions under MMA in 2006, there were numerous reports of beneficiaries not having the correct Parts C and D premiums withheld. Also, about 231,000 beneficiaries had their premiums refunded erroneously because they were mistakenly identified as having paid excess premiums. As a result, you requested that we review efforts to ensure that the correct …

A letter report issued by the Government Accountability Office with an abstract that begins "In its role as the nation's tax collector, the Internal Revenue Service (IRS) has a demanding responsibility in annually collecting trillions of dollars in taxes, processing hundreds of millions of tax and information returns, and enforcing the nation's tax laws. Since its first audit of IRS's financial statements in fiscal year 1992, GAO has identified a number of weaknesses in IRS's financial management operations. In related reports, GAO has recommended corrective action to address those weaknesses. Each year, as part of the annual audit of IRS's financial statements, GAO not only makes recommendations to address any new weaknesses identified but also follows up on the status of weaknesses GAO identified in previous years' audits. The purpose of this report is to (1) assist IRS management in tracking the status of audit recommendations and actions needed to fully address them and (2) demonstrate how the recommendations relate to control activities central to IRS's mission and goals."

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2005, the Trans-Sahara Counterterrorism Partnership (TSCTP) was established to eliminate terrorist safe havens in northwest Africa by strengthening countries' counterterrorism capabilities and inhibiting the spread of extremist ideology. Funds obligated for TSCTP in fiscal years 2005 through 2007 and committed for fiscal year 2008 by the Department of State (State), the U.S. Agency for International Development (USAID), and the Department of Defense (DOD) have amounted to about $353 million for activities in nine partner countries. In this report, GAO examines (1) the distribution of funds for TSCTP and the types of activities supported and (2) the program's implementation, including the extent to which it is guided by a comprehensive, integrated strategy. GAO has reported previously on the need for a strategy that includes priorities and milestones that can help agencies collaborate in combating terrorism. GAO analyzed TSCTP-related documents and conducted work in Mali, Morocco, and Mauritania."

A letter report issued by the Government Accountability Office with an abstract that begins "Private defined benefit (DB) pension plans are an important source of retirement income for millions of Americans. However, from 1990 to 2006, plan sponsors have voluntarily terminated over 61,000 sufficiently funded single-employer DB plans. An event preceding at least some of these terminations was a so-called plan "freeze"--an amendment to the plan to limit some or all future pension accruals for some or all plan participants. Available information that the government collects about frozen plans is limited in scope and may not be recent. GAO conducted a stratified probability sample survey of 471 single-employer DB plan sponsors out of a population of 7,804 (with 100 or more total plan participants) to gather more timely and detailed information about frozen plans. We have prepared this report under the Comptroller General's authority as part of our ongoing reassessment of risks associated with the Pension Benefit Guaranty Corporation's (PBGC) single-employer pension insurance program, which, in 2003, we placed on our high-risk list of programs that need broad-based transformations and warrant the attention of Congress and the executive branch. Frozen DB plans have possible implications for PBGC's long-term financial position. …

A letter report issued by the Government Accountability Office with an abstract that begins "In 2007, following the implementation of new document requirements for travelers entering the United States from within the Western Hemisphere, the Department of State (State) received a record number of passport applications. In June 2009 further document requirements are scheduled to go into effect and will likely lead to another surge in passport demand. GAO examined (1) the extent to which State was prepared for the surge in passport demand and how its readiness affected passport operations, (2) State's actions to increase passport production capacity in response to the surge, and (3) State's readiness for near-term surges in demand and its strategy to improve passport operations. GAO interviewed officials from State and the Departments of the Treasury and Homeland Security, conducted site visits, and reviewed data on passport processing times and reports on passport operations."

A letter report issued by the Government Accountability Office with an abstract that begins "The Export-Import Bank (Ex-Im) provides loans, loan guarantees, and insurance to support U.S. exports, and its support for small businesses has been a long-standing issue of congressional interest. Most recently in 2006, Congress required Ex-Im to develop, and GAO to review, performance standards for Ex-Im's assistance to small businesses, especially those owned by socially and economically disadvantaged individuals and by women. In response to the mandate, GAO evaluated the extent to which Ex-Im's standards address the functions referred to in the Export-Import Bank Reauthorization Act of 2006's (2006 Reauthorization Act) requirement for performance standards; how well Ex-Im is measuring its achievement of the standards, including those related to small businesses owned by socially and economically disadvantaged individuals and by women; and Ex-Im's use of performance information to improve operations and results."

A letter report issued by the Government Accountability Office with an abstract that begins "Concerns about transfer pricing abuse have led researchers to compare the tax liabilities of foreign- and U.S.-controlled corporations. (Transfer prices are the prices related companies charge on intercompany transactions.) However, such comparisons are complicated because other factors may explain the differences in reported tax liabilities. In three prior reports, GAO found differences in the percentages of foreign-controlled and U.S.-controlled corporations reporting no tax liability. GAO was asked to update the previous reports by comparing: (1) the tax liabilities of foreign-controlled domestic corporations (FCDC) and U.S.-controlled corporations (USCC)-including those reporting zero tax liabilities for 1998 through 2005 (the latest available data) and (2) characteristics of FCDCs and USCCs such as age, size, and industry. GAO analyzed data from the Internal Revenue Service's Statistics of Income samples of corporate tax returns. GAO does not make any recommendations in this report. In commenting on a draft of this report, IRS provided comments on technical issues, which we incorporated into this report where appropriate."