A letter report issued by the Government Accountability Office with an abstract that begins "The August 1, 2007, collapse of a Minnesota bridge raised nationwide questions about bridge safety and the U.S. Department of Transportation's (DOT) ability to prioritize resources for bridges. The Highway Bridge Program (HBP), the primary source of federal funding for bridges, provided over $4 billion to states in fiscal year 2007. This requested study examines (1) how the HBP addresses bridge conditions, (2) how states use HBP funds and select bridge projects for funding, (3) what data indicate about bridge conditions and the HBP's impact, and (4) the extent to which the HBP aligns with principles GAO developed, based on prior work and federal laws and regulations, for re-examining surface transportation programs. GAO reviewed program documents; analyzed bridge data; and met with transportation officials in states that have high levels of HBP funding and large bridge inventories, including California, Missouri, New York, Pennsylvania, Texas, and Washington."

A letter report issued by the Government Accountability Office with an abstract that begins "The Centers for Medicare & Medicaid Services (CMS)--an agency within the Department of Health and Human Services (HHS)--and the Congress, through the Deficit Reduction Act of 2005 (DRA), recently acted to constrain spending on imaging services, one of the fastest growing set of services under Medicare Part B, which covers physician and other outpatient services. GAO was asked to provide information to help the Congress evaluate imaging services in Medicare. In this report, GAO provides information on (1) trends in Medicare spending on imaging services from 2000 through 2006, (2) the relationship between spending growth and the provision of imaging services in physicians' offices, and (3) imaging management practices used by private payers that may have lessons for Medicare. To do this work, GAO analyzed Medicare claims data from 2000 through 2006, interviewed private health care plans, and reviewed health services literature."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) Domestic Nuclear Detection Office (DNDO) is responsible for addressing the threat of nuclear smuggling. Radiation detection portal monitors are part of the U.S. defense against such threats. In 2007, Congress required that funds for new advanced spectroscopic portal (ASP) monitors could not be spent until the Secretary of DHS certified that these machines represented a significant increase in operational effectiveness over currently deployed portal monitors. In addition to other tests, DNDO conducted the Phase 3 tests on ASPs to identify areas in which the ASPs needed improvement. GAO was asked to assess (1) the degree to which the Phase 3 test report accurately depicts the test results and (2) the appropriateness of using the Phase 3 test results to determine whether ASPs represent a significant improvement over current radiation detection equipment. GAO also agreed to provide its observations on special tests conducted by Sandia National Laboratories (SNL)."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal Reserve Banks fulfill the coin demand of the nation's depository institutions--which include commercial banks, savings and loan associations, and credit unions--by ordering new coins from the U.S. Mint and managing coins held in inventory at the Reserve Banks and in coin terminals. Reliably estimating the demand for coins and efficiently managing the inventory of circulated coins is important to ensure that depository institutions have enough coins to meet the public's demand and to avoid unnecessary coin production costs. Since late 2006, rising metal prices have driven the costs of producing pennies and nickels above the face values of the coins. This report addresses (1) the Reserve Banks' process for ordering and distributing coins to the nation's depository institutions and (2) the extent to which this process meets depository institutions' demand for coins. GAO interviewed officials responsible for coin distribution at each of the 12 Reserve Banks and met with representatives of 4 large operators of Federal Reserve coin terminals, 2 banking associations, the U.S. Mint, and the nation's largest coin recycling company. GAO also analyzed Reserve Bank data for fiscal years 1993 through 2007. Federal …

A letter report issued by the Government Accountability Office with an abstract that begins "Congress mandated in 2000 that the Centers for Medicare & Medicaid Services (CMS) conduct the Physician Group Practice (PGP) Demonstration to test a hybrid payment methodology for physician groups that combines Medicare fee-for-service payments with new incentive payments. The 10 participants, with 200 or more physicians each, may earn annual bonus incentive payments by achieving cost savings and meeting quality targets set by CMS in the demonstration that began in April 2005. In July 2007, CMS reported that in the first performance year (PY1), 2 participants earned combined bonuses of approximately $7.4 million, and all 10 achieved most of the quality targets. Congress mandated that GAO evaluate the demonstration. GAO examined, for PY1, the programs used, whether the design was reasonable, and the potential challenges in broadening the payment approach used in the demonstration to other physician groups. To do so, GAO reviewed CMS documents, surveyed all 10 groups, and conducted interviews and site visits."

A letter report issued by the Government Accountability Office with an abstract that begins "The General Services Administration (GSA) is responsible for ensuring that federal agencies have access to the telecommunications needed to meet mission requirements. GSA's current telecommunications program, called FTS2001, has contracts in place that will expire by June 2010. Thus, agencies face the difficult task of transitioning their services to a successor program, known as Networx. GAO was asked to determine (1) the extent to which agencies are following sound transition planning practices and (2) the actions GSA is taking to identify and resolve common transition challenges affecting agencies. In performing this work, GAO selected six agencies based on, among other things, their FTS2001 charges; reviewed transition planning at these agencies and GSA; and analyzed GSA documentation of actions to address transition challenges."

Correspondence issued by the Government Accountability Office with an abstract that begins "In November 2005, the Department of Homeland Security (DHS) announced the launch of Secure Border Initiative (SBI), a multiyear, multibillion-dollar program aimed at securing U.S. borders and reducing illegal immigration. Elements of SBI are carried out by several organizations within DHS. One component is the U.S. Customs and Border Protection's (CBP) SBI program office, which is responsible for developing a comprehensive border protection system using people; technology, known as SBInet; and tactical infrastructure (TI)--pedestrian and vehicle fencing; roads; and lighting. Initially, the focus of SBI is on the U.S. southwest border areas, between the ports of entry, that CBP has designated as most in need of enhanced border security because of serious vulnerabilities. In September 2006, CBP awarded a prime contract to the Boeing Company for 3 years, with three additional 1-year options. As the prime contractor, Boeing is responsible for acquiring, deploying, and sustaining selected SBInet technology and tactical infrastructure projects, and for providing supply chain management for selected tactical infrastructure projects. For fiscal years 2005 through 2008, Congress appropriated more than $2.7 billion for the SBI program. For fiscal year 2009, the President's budget includes a …

Correspondence issued by the Government Accountability Office with an abstract that begins "In connection with fulfilling our requirement to audit the financial statements of the U.S. government, we audited and reported on the Schedules of Federal Debt Managed by the Bureau of the Public Debt (BPD) for the fiscal years ended September 30, 2007 and 2006. As part of these audits, we performed a review of the general and application information security controls over key financial systems maintained and operated by the Federal Reserve Banks (FRBs) on behalf of the Department of the Treasury's BPD relevant to the Schedule of Federal Debt. In our audit report on the Schedules of Federal Debt for the fiscal years ended September 30, 2007 and 2006, we concluded that BPD maintained, in all material respects, effective internal control relevant to the Schedule of Federal Debt related to financial reporting and compliance with applicable laws and regulations as of September 30, 2007, that provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the Schedule of Federal Debt would be prevented or detected on a timely basis. However, we found matters involving information security controls that we do not consider to be significant …

A letter report issued by the Government Accountability Office with an abstract that begins "Because of the significance of Internal Revenue Service (IRS) collections to overall federal receipts and, in turn, to the consolidated financial statements of the U.S. government, which GAO is required to audit, and Congress's interest in financial management at IRS, GAO audits IRS's financial statements annually to determine whether (1) the financial statements are fairly stated, and (2) IRS management maintained effective internal control. GAO also tests IRS's compliance with selected provisions of significant laws and regulations and its financial systems' compliance with the Federal Financial Management Improvement Act of 1996 (FFMIA)."

A letter report issued by the Government Accountability Office with an abstract that begins "U. S. aquaculture--the raising of fish and shellfish in captivity--has generally been confined to nearshore coastal waters or in other water bodies, such as ponds, that fall under state regulation. Recently, there has been an increased interest in expanding aquaculture to offshore waters, which would involve raising fish and shellfish in the open ocean, and consequently bringing these types of operations under federal regulation. While the offshore expansion has the potential to increase U.S. aquaculture production, no comprehensive legislative or regulatory framework to manage such an expansion exists. Instead, multiple federal agencies have authority to regulate different aspects of offshore aquaculture under a variety of existing laws that were not designed for this purpose. In this context, GAO was asked to identify key issues that should be addressed in the development of an effective regulatory framework for U.S. offshore aquaculture. In conducting its assessment, GAO administered a questionnaire to a wide variety of key aquaculture stakeholders; analyzed laws, regulations, and key studies; and visited states that regulate nearshore aquaculture industries. Although GAO is not making any recommendations, this review emphasizes the need to carefully consider a …

A letter report issued by the Government Accountability Office with an abstract that begins "The increasing need for warfighters for the Global War on Terrorism has meant longer and multiple deployments for soldiers. Medical readiness is essential to their performing needed duties, and an impairment that limits a soldier's capacities represents risk to the soldier, the unit, and the mission. Asked to review the Army's compliance with its guidance, GAO examined the extent to which the Army is (1) adhering to its medical and deployment requirements regarding decisions to send soldiers with medical conditions to Iraq and Afghanistan, and (2) deploying soldiers with medical conditions requiring duty limitations, and assigning them to duties suitable for their limitations. GAO reviewed Army guidance, and medical records for those preparing to deploy between April 2006 and March 2007; interviewed Army officials and commanders at Forts Benning, Stewart, and Drum, selected for their high deployment rates; and surveyed deployed soldiers with medical limitations."

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2007, the Department of Homeland Security (DHS) obligated about $12 billion for acquisitions to support homeland security missions. DHS's major investments include Coast Guard ships and aircraft; border surveillance and screening equipment; nuclear detection equipment; and systems to track finances and human resources. In part to provide insight into the cost, schedule, and performance of these acquisitions, DHS established an investment review process in 2003. However, concerns have been raised about how well the process has been implemented--particularly for large investments. GAO was asked to (1) evaluate DHS's implementation of the investment review process, and (2) assess DHS's integration of the investment review and budget processes to ensure major investments fulfill mission needs. GAO reviewed relevant documents, including those for 57 DHS major investments (investments with a value of at least $50 million)--48 of which required department-level review through the second quarter of fiscal year 2008; and interviewed DHS headquarters and component officials."

A letter report issued by the Government Accountability Office with an abstract that begins "For the past 11 years, since GAO's first audit of the consolidated financial statements of the U.S. government (CFS), certain material weaknesses in internal control and in selected accounting and financial reporting practices have prevented GAO from expressing an opinion on the CFS. GAO has consistently reported that the U.S. government did not have adequate systems, controls, and procedures to properly prepare the CFS. GAO's December 2007 disclaimer of opinion on the fiscal year 2007 accrual basis consolidated financial statements included a discussion of continuing control deficiencies related to the preparation of the CFS. The purpose of this report is to (1) provide details of continuing material weaknesses, (2) recommend improvements, and (3) provide the status of corrective actions taken to address the 81 open recommendations related to the preparation of the CFS that GAO reported in July 2007."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal and state agencies, including the Social Security Administration (SSA), routinely share data through electronic exchanges to help increase the efficiency of program operations, reduce program costs, and improve public service. In light of SSA's broad responsibility for carrying out data exchanges, GAO was asked to describe SSA's critical programs that exchange data with other federal and state agencies, as well as the information systems that they rely on; and determine challenges and limitations that SSA may face in effectively using its systems to carry out data exchanges in the future. To accomplish this, GAO reviewed and analyzed relevant agency documentation, held discussions with key agency officials, and reviewed selected exchange programs."

A letter report issued by the Government Accountability Office with an abstract that begins "Rising energy prices and concerns about the environment have fueled interest in "green building"--resource-efficient construction and maintenance practices that reduce adverse impacts on the natural environment. The Department of Housing and Urban Development (HUD), spends an estimated $5 billion on energy costs annually in its affordable housing programs and has recently taken steps to reduce its energy costs. GAO was asked to review (1) HUD's efforts to promote energy efficiency in its programs and the use of performance measures, (2) potential costs and long-term benefits of green building in HUD's affordable housing programs, and (3) lessons learned elsewhere that HUD could use to promote green building. GAO reviewed HUD program documents and studies on green building, interviewed HUD officials and industry representatives, and made site visits to locations that use green building practices."

A letter report issued by the Government Accountability Office with an abstract that begins "Due to several simultaneous Department of Defense (DOD) force structure and basing initiatives, 20 installations are expecting a combined net growth of over 173,000 military and civilian personnel, not including family members and all contractors, over fiscal years 2006-2012. Although communities surrounding these installations can expect to realize economic benefits in the long term, DOD has identified these 20 to be substantially and seriously impacted in terms of being able to provide infrastructure to accommodate the growth. In response to the House report to the fiscal year 2007 defense appropriations bill, GAO (1) examined the extent to which communities affected by DOD's actions have identified their infrastructure needs, and (2) assessed DOD's efforts and those of other agencies to assist affected communities. GAO reviewed applicable directives and executive orders, surveyed the 20 growth communities, and met with community and agency officials to discuss growth issues."

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 determined whether, in all material respects, (1) SEC's fiscal year 2008 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 selected laws and regulations."

Guidance issued by the Government Accountability Office with an abstract that begins "This publication supersedes GAO-08-81G, Audit Manual: Volume 1, Exposure Draft, October 2007. The U.S. Government Accountability Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."

A letter report issued by the Government Accountability Office with an abstract that begins "The Coast Guard's 110-foot patrol boats are used for a number of missions, such as enforcement of fisheries laws, and the interdiction of migrants and illicit drugs. As part of the Coast Guard's initial plans to replace many of its vessels, it intended to convert its 110-foot patrol boats into 123-foot patrol boats with increased capabilities until the replacement vessel, the Fast Response Cutter (FRC), became operational. However, structural problems on the eight converted 123-foot boats led the Coast Guard to remove these boats from service. Faced with a loss of operational hours, especially in the Coast Guard's Florida-based District 7 where these boats operated, the Coast Guard implemented mitigation strategies to recover lost operational hours. This report provides information on Coast Guard patrol boat operations and, in particular, addresses: (1) operational challenges created by the removal from service of the 123-foot patrol boats and the Coast Guard's strategies for mitigating their loss; (2) effects these mitigation strategies have had on overall Coast Guard operational hours, as well as operating and maintenance costs, patrol boat crews, and mission performance; and (3) issues that could affect the …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has spent a total of over $115 billion since the mid-1980s to develop a Ballistic Missile Defense System (BMDS) comprised of land, air, and sea-based elements--such as missiles and radars--working together as an integrated system. Since the cost to operate and support a weapon system usually accounts for most of a system's lifetime costs, the resources needed to fund BMDS could be significant as DOD fields an increasing number of BMDS elements. In 2005, DOD began planning to transition responsibility for supporting BMDS elements from the Missile Defense Agency (MDA) to the services. GAO was asked to assess the extent to which DOD has (1) planned to support BMDS elements over the long-term, and (2) identified long-term operation and support costs. To do so, GAO analyzed 7 BMDS elements that will be fielded by 2015, compared DOD's plans and cost estimates to DOD and GAO key principles, and assessed the extent to which MDA and the services have agreed on responsibilities for supporting and funding BMDS elements."

Correspondence issued by the Government Accountability Office with an abstract that begins "Since 1983, the states of Maryland, Pennsylvania, and Virginia; the District of Columbia; the Chesapeake Bay Commission; and the Environmental Protection Agency (EPA) have partnered to protect and restore the deteriorated Chesapeake Bay ecosystem. The partners established the Chesapeake Bay Program (Bay Program) to manage and coordinate a variety of restoration activities and in their most recent agreement, Chesapeake 2000, which was signed in June 2000, they established 102 commitments for the Chesapeake Bay, which were organized under five broad restoration goals to be achieved by 2010. In October 2005, we issued a report in which we reviewed the management, coordination, and reporting mechanisms used by the Bay Program. Our review found that the Bay Program had (1) developed more than 100 measures of restoration but lacked an integrated approach for measuring the progress being made in restoring the bay, (2) reported on individual species and pollutants but lacked independent and credible mechanisms to report on overall bay health, and (3) developed numerous plans for accomplishing its restoration commitments but lacked a comprehensive strategy that could provide a roadmap for accomplishing the goals outlined in Chesapeake 2000, and …

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."

Correspondence issued by the Government Accountability Office with an abstract that begins "This report presents the results of our audit of the expenditures of the Office of Special Counsel-Patrick J. Fitzgerald (OSC-Fitzgerald) for the 6 months ended March 31, 2008. The expenditures we audited were those made by the Department of Justice (DOJ) between October 1, 2007, and March 31, 2008, from the permanent, indefinite appropriation (fund) for OSC-Fitzgerald. DOJ determined that the appropriation established by Public Law 100-202 to fund expenditures by independent counsels appointed pursuant to the independent counsel law or other law is available to fund the expenditures of U.S. Attorney Patrick J. Fitzgerald, who was appointed as a special counsel within the Department of Justice by the then-Acting Attorney General. Under this law, we are required to perform semiannual financial reviews of expenditures from the fund and report our findings to the House and Senate Appropriations Committees. To satisfy this requirement, we audit each expenditure processed by DOJ to determine whether it was: properly authorized and approved, supported by appropriate documentation, recorded accurately, and made in accordance with selected provisions of laws and regulations. On December 30, 2003, the then-Acting Attorney General appointed U.S. Attorney Patrick …

A letter report issued by the Government Accountability Office with an abstract that begins "The Small Business Administration (SBA) helps small businesses gain access to federal contracting opportunities and helps socially and economically disadvantaged small businesses, known as 8(a) firms, by providing management and contracting assistance. SBA negotiates agency-specific goals to ensure that the federal government meets the statutory goal of awarding 23 percent of contract dollars to small businesses. GAO was asked to (1) describe how SBA sets small business contracting goals and the extent to which federal agencies met these goals; (2) examine the role of SBA staff in supporting small business contracting at selected federal agencies; and (3) examine SBA's overall administration of the 8(a) program. To address these objectives, GAO reviewed SBA guidance and SBA Inspector General (IG) reports, interviewed SBA and other federal officials, and conducted site visits and file reviews at four SBA locations."