A letter report issued by the Government Accountability Office with an abstract that begins "The Logistics Modernization Program (LMP) is an Army business system that is intended to replace the aging Army systems that manage inventory and depot repair operations. From 1999 through 2009, the Army expended more than $1 billion for LMP. LMP was originally scheduled to be completed by 2005, but after the first deployment in July 2003, the Army delayed fielding because of significant problems. The Army later decided to field the system in two additional deployments: the second in May 2009 and the third in October 2010. GAO was asked to evaluate the extent to which the Army will achieve the intended functionality (e.g., supply chain management and materiel maintenance) from LMP for the commands, depots, and arsenals participating in the third deployment. To do this, GAO reviewed Army plans and policies related to LMP and met with Army officials at three Army commands and several third deployment sites."

A letter report issued by the Government Accountability Office with an abstract that begins "Public demand and federal funding for transit have grown in recent years, yet most of this funding is not tied to performance. As Congress prepares for reauthorization of the federal surface transportation programs, GAO was asked to report on (1) the extent to which federal transit programs use performance information in making decisions about funding distribution and in evaluating the programs' effectiveness; (2) mechanisms for making these programs more performance based, and strategies for supporting their successful implementation; and (3) how selected U.S. and foreign transit agencies have used performance measurement in their planning and decisions, and their views on the federal role in transit. To do so, GAO analyzed legislation, federal documents, and literature; interviewed federal officials and transit experts; and conducted semistructured interviews with selected transit agencies using criteria that, for U.S. agencies, covered a variety of regions and population sizes and, for foreign agencies, multiple transit modes and English language capability."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Federal Aviation Administration (FAA) is the lead implementer and planner for the Next Generation Air Transportation System (NextGen)--an ambitious, multiyear, multibillion-dollar overhaul of systems, procedures, aircraft performance capabilities, and supporting infrastructure that will create an air transportation system that uses satellite-based surveillance and navigation and network-centric operations. NextGen was designed as an interagency effort to leverage expertise and funding throughout the federal government. The Senior Policy Committee--the overall governing body for NextGen, chaired by the Secretary of Transportation--consists ocabinet-level officials from each of the partner agencies. The initial planning for NextGen, which began with Vision 100 in 2003 and was carried out by the Joint Planning and Development Office (JPDO) within FAA, focused on improvements to the air transportation system that would be implemented through 2025. JPDO produced three key planning documents--a Concept of Operations, a NextGen Enterprise Architecture, and an Integrated Work Plan (IWP). Recently, FAA has shifted its focus from the longer term (i.e., beyond 2018) and emphasized improvements that can be implemented in the near term and midterm (2010 through 2018). The shift responds, in part, to concerns expressed by stakeholders and Members of …

A letter report issued by the Government Accountability Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) has long relied on the Delta II medium class launch vehicle to launch science missions. Delta II, however, is no longer in production, and no other vehicle in the relative cost and performance range is currently certified for NASA use. Thus, NASA faces a potential gap in the availability of medium class launch vehicles that could cause design challenges, delays, or funding issues. GAO was asked to assess (1) NASA's and the Delta II contractor's, steps to ensure resources (budget, workforce, and facilities) are available to support safe Delta II operations through the last planned NASA flight in 2011; (2) NASA's plans and contingencies for ensuring a smooth transition from current small and medium class launch vehicles to other launch vehicles for future science missions; (3) the risks associated with NASA's planned approach to fill the medium launch capability gap; and (4) technical and programmatic implications to science missions if NASA commits to new launch vehicles before they are certified and proven. GAO identified and assessed transition plans and mitigation activities and interviewed responsible NASA and government officials."

Correspondence issued by the Government Accountability Office with an abstract that begins "This report formally transmits the briefing highlighting differences in the oversight of long-term care hospitals (LTCH), other types of hospitals, and nursing homes. This report is a partial response to a congressional request letter and was used to brief congressional staff on November 29, 2010. We provided a draft of this report to the Department of Health and Human Services (HHS) and to The Joint Commission (TJC)--an accrediting organization that oversees the majority of LTCHs."

A letter report issued by the Government Accountability Office with an abstract that begins "The Housing and Economic Recovery Act of 2008 (HERA) created the Federal Housing Finance Agency (FHFA) and gave it responsibility for, among other things, the supervision and oversight of the housing-related government-sponsored enterprises (GSE): Fannie Mae, Freddie Mac, and the 12 federal home loan banks. Specifically, FHFA was assigned responsibility for ensuring that each of the regulated entities operates in a fiscally safe and sound manner, including maintenance of adequate capital and internal controls, and carries out its housing and community development finance mission. HERA also requires FHFA to annually prepare financial statements, and further requires GAO to audit these statements. Pursuant to HERA's requirement, GAO audited FHFA's fiscal years 2010 and 2009 financial statements to determine whether (1) the financial statements were fairly stated, and (2) FHFA management maintained effective internal control over financial reporting. GAO also tested FHFA's compliance with selected laws and regulations. GAO is not making any recommendations in this report. In commenting on a draft of this report, FHFA stated that it was pleased with the results of the audit, and it would continue to work to enhance its internal controls …

Correspondence issued by the Government Accountability Office with an abstract that begins "During the course of a recent engagement reviewing noncompetitive contracting, we found that departments and agencies in the Department of Defense (DOD) are not submitting complete information, as required, to the Office of the Assistant Secretary of Defense for Public Affairs (OASD[PA]), which then posts the information on its Web site as a public announcement. President Obama has emphasized transparency and openness in how the government spends taxpayer dollars. We are bringing this issue to the attention of the Defense Department's Defense Procurement and Acquisition Policy due to its responsibility for acquisition and procurement policy matters in DOD. The Federal Acquisition Regulation (FAR) requires contracting officers to make information on a contract action over a certain dollar amount publicly available on the same day the contract is awarded. The Defense Federal Acquisition Regulation Supplement (DFARS) further specifies that for contract actions over $5.5 million, departments and agencies are to submit certain information to the OASD(PA) by the close of business the day before the date of the proposed award, including, "as a minimum" (1) contract data, for example, contract number, face value of the action and total cumulative …

A letter report issued by the Government Accountability Office with an abstract that begins "GAO is required to audit the consolidated financial statements of the U.S. government. Because of the significance of the federal debt held by the public to the governmentwide financial statements, GAO audits the Bureau of the Public Debt's (BPD) Schedules of Federal Debt annually to determine whether, in all material respects, (1) the schedules are reliable and (2) BPD management maintained effective internal control over financial reporting relevant to the Schedule of Federal Debt. Further, GAO tests compliance with a significant provision of law related to the Schedule of Federal Debt (statutory debt limit). Federal debt managed by BPD consists of Treasury securities held by the public and by certain federal government accounts, referred to as intragovernmental debt holdings. Debt held by the public primarily represents the amount the federal government has borrowed to finance cumulative cash deficits. Intragovernmental debt holdings represent balances of Treasury securities held by federal government accounts, primarily federal trust funds, that typically have an obligation to invest their excess annual receipts (including interest earnings) over disbursements in federal securities."

Correspondence issued by the Government Accountability Office with an abstract that begins "Each year, billions of dollars in arms and "dual-use" items--items that have both commercial and military applications--are exported to U.S. allies and strategic partners. To further national security, foreign policy, and economic interests, the U.S. government controls the export of these items. Over the past 10 years, we have reported on numerous weaknesses in the export control system, including poor coordination among the multiple agencies involved, which have led to jurisdictional disputes and enforcement challenges, and the lack of systematic assessment of the overall effectiveness of the export control system. As a result, since 2007 the arms and dual-use export control systems have been included as part of our high-risk area on ensuring the effective protection of technologies critical to U.S. national security interests. We have also called for a strategic reexamination of existing programs within the U.S. export control system to identify needed changes and ensure the advancement of U.S. interests. In August 2009, the President announced that he had directed a comprehensive review of the U.S. export control system and, in April 2010, proposed a framework under which the current system would be streamlined to include …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is acquiring two new tactical wheeled vehicles (TWV): the Mine Resistant Ambush Protected (MRAP) All Terrain Vehicle (M-ATV) and the Joint Light Tactical Vehicle (JLTV). The $12.5 billion M-ATV is for use in Afghanistan; JLTV is the future replacement for vehicles like the High Mobility Multi-purpose Wheeled Vehicle (HMMWV). GAO was asked to assess (1) DOD's progress in rapidly acquiring and fielding M-ATVs, (2) JLTV's expected features and cost compared to other TWV, and (3) the extent to which the current plans for M-ATV and JLTV are consistent with the services' TWV investment strategies. GAO reviewed documents and held discussions with key officials to determine program strategies, costs, performance, and anticipated features; and compared M-ATV and JLTV plans with service strategies."

A letter report issued by the Government Accountability Office with an abstract that begins "Life expectancy has increased over the last several decades, and by 2050 persons age 65 or older will account for more than 20 percent of the total U.S. population, up from about 13 percent in 2000. Without significant changes in retirement decisions, these improvements in longevity are expected to lengthen the average number of years that Americans spend in retirement and contribute to the expected long-term revenue shortfall in the trust funds for Social Security's Old-Age and Survivors Insurance (OASI) and Disability Insurance (DI) programs (collectively knows as OASDI). The 2010 report from the Social Security Board of Trustees projects that the trust funds' assets will be exhausted by 2037. In light of the long-term trust fund solvency issues and increased longevity, many have suggested changing the earliest eligibility age (EEA) at which workers first qualify for retirement benefits, the full retirement age (FRA) at which they receive full benefits, or both. By reducing monthly benefits for those taking early benefits or delaying eligibility, raising the retirement ages could create an incentive for workers to delay retirement, thus earning more income and possibly saving more for …

A letter report issued by the Government Accountability Office with an abstract that begins "The United States legally imported more than 1 billion live animals from 2005 through 2008. With increased trade and travel, zoonotic diseases (transmitted between animals and humans) and animal diseases can emerge anywhere and spread rapidly. The importation of live animals is governed by five principal statutes and implemented by four agencies. GAO was asked to examine, among other things, (1) potential gaps in the statutory and regulatory framework governing live animal imports, if any, that may allow the introduction and spread of zoonotic and animal diseases and (2) the extent to which the agencies collaborate to meet their responsibilities, and face barriers, if any, to collaboration. GAO reviewed statutes, met with agency officials, visited ports of entry, and surveyed experts on animal imports."

A letter report issued by the Government Accountability Office with an abstract that begins "To be competitive in the global economy, the United States relies heavily on innovation through research and development (R&D). The Small Business Innovation Development Act of 1982 established the Small Business Innovation Research (SBIR) Program to stimulate technological innovation among small businesses. SBIR offers one avenue for introducing technological innovation in the Department of Defense (DOD) space sector. GAO was asked to assess (1) the extent to which DOD is utilizing the SBIR program to develop and transition space-related technologies; and (2) whether small businesses face challenges to participating in the space industrial base. To do this, GAO analyzed program documentation and DOD data on the SBIR program and interviewed key officials."

A letter report issued by the Government Accountability Office with an abstract that begins "In light of long-standing problems with delays and backlogs, Congress mandated personnel security clearance reforms through the Intelligence Reform and Terrorism Prevention Act of 2004 (IRTPA). These included requirements related to timeliness, reciprocity, and the creation of a single database to house personnel security clearance information. In 2008, Executive Order 13467 established the Performance Accountability Council. GAO was asked to review the extent to which executive branch agencies (1) investigate and adjudicate personnel security clearance applications in a timely manner, (2) honor previously granted security clearances, and (3) share personnel security clearance information in a single, integrated database. GAO reviewed and analyzed Performance Accountability Council timeliness data for fiscal year 2009 and the first three quarters of fiscal year 2010. GAO also examined key clearance reform documents and conducted interviews with executive branch agencies, including members of the Intelligence Community, to discuss the three stated objectives."

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 over financial reporting. 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 "Information technology (IT) is critical to the Department of Housing and Urban Development's (HUD) ability to carry out its home ownership and community development mission. By statutory mandate, HUD is to develop and submit to Congress an expenditure plan for its efforts to modernize the department's IT environment that satisfies certain conditions, including being reviewed by GAO. GAO's objectives were to determine the extent to which (1) HUD's expenditure plan meets statutory conditions and (2) HUD has in place key institutional IT modernization management capabilities. To accomplish this, GAO assessed the plan against the statutory conditions and assessed department documentation of efforts to institutionalize IT modernization management capabilities against open GAO recommendations."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal and tribal lands on the U.S. borders with Canada and Mexico are vulnerable to illegal cross-border activity. The Department of Homeland Security (DHS)--through its U.S. Customs and Border Protection's Office of Border Patrol (Border Patrol)--is responsible for securing these lands, while the Departments of the Interior (DOI) and Agriculture (USDA) manage natural resources and protect the public. GAO was asked to examine the extent that (1) border security threats have changed on federal lands; (2) federal agencies operating on these lands have shared threat information and communications; and (3) federal agencies have coordinated budgets, resources, and strategies. GAO reviewed interagency agreements and threat assessments; analyzed enforcement data from 2007 through 2009; and interviewed officials at headquarters and two Border Patrol sectors selected due to high volume of illegal cross-border activity (Tucson) and limited ability to detect this activity (Spokane). GAO's observations cannot be generalized to all sectors but provide insights. This is a public version of a sensitive report that GAO issued in October 2010. Information that DHS deemed sensitive has been redacted."

A letter report issued by the Government Accountability Office with an abstract that begins "Telemedicine offers a way to improve health care access for patients in rural areas. The Federal Communications Commission's (FCC) Rural Health Care Program, established in 1997, provides discounts on rural health care providers' telecommunications and information services (primary program) and funds broadband infrastructure and services (pilot program). GAO was asked to review (1) how FCC has managed the primary program to meet the needs of rural health care providers, and how well the program has addressed those needs; (2) how FCC's design and implementation of the pilot program affected participants; and (3) FCC's performance goals and measures for both the primary program and the pilot program, and how these goals compare with the key characteristics of successful performance goals and measures. GAO reviewed program documents and data, interviewed program staff and relevant stakeholders, and surveyed all 61 pilot program participants with recent participation in the program."

A letter report issued by the Government Accountability Office with an abstract that begins "The United States has 26 agreements in force for peaceful nuclear cooperation. Under the U.S. Atomic Energy Act of 1954, as amended, these agreements are a prerequisite to certain aspects of U.S. nuclear cooperation with other cooperating partners. GAO was asked to (1) quantify the amount and value of U.S. nuclear exports facilitated by these agreements, (2) assess U.S. efforts to support the U.S. nuclear industry's ability to compete for sales, and (3) examine U.S. nuclear industry challenges to exporting. To conduct this work, GAO reviewed and assessed data collection efforts by U.S. agencies from 1994 through 2008, analyzed available data, and interviewed U.S. industry representatives and U.S. and foreign government officials."

Correspondence issued by the Government Accountability Office with an abstract that begins "In June 2010, we issued our report on the results of our audit of the financial statements of the Deposit Insurance Fund (DIF) and the FSLIC Resolution Fund (FRF) as of, and for the years ending December 31, 2009, and 2008, and on the effectiveness of the Federal Deposit Insurance Corporation's (FDIC) internal control over financial reporting as of December 31, 2009. We also reported our conclusions on FDIC's compliance with selected provisions of laws and regulations. During our 2009 financial audit, we identified several control deficiencies over FDIC's process for deriving and reporting estimates of losses to the DIF from financial institution resolution transactions involving loss-sharing agreements. These deficiencies led to misstatements in the draft DIF financial statements, which were ultimately corrected through adjustments to achieve fair presentation in the final financial statements. Although the net adjustments were not material to the DIF's financial statements, the nature of the control deficiencies we identified were such that a reasonable possibility existed that a material misstatement of the DIF's financial statements would not be prevented, or detected and corrected on a timely basis. Thus, these control deficiencies collectively represented …

A letter report issued by the Government Accountability Office with an abstract that begins "Built in the 1940s and 1950s, the Y-12 National Security Complex, located in Oak Ridge, Tennessee, is the National Nuclear Security Administration's (NNSA) primary site for enriched uranium activities. Because Y-12 facilities are outdated and deteriorating, NNSA is building a more modern facility--known as the Uranium Processing Facility (UPF). NNSA estimates that the UPF will cost up to $3.5 billion and save over $200 million annually in operations, security, and maintenance costs. NNSA also plans to include more advanced technologies in the UPF to make uranium processing and component production safer. GAO was asked to (1) assess NNSA's estimated cost and schedule for constructing the UPF; (2) determine the extent to which UPF will use new, experimental technologies, and identify resultant risks, if any; and (3) determine the extent to which emerging changes in the nuclear weapons stockpile could affect the UPF project. To conduct this work, GAO reviewed NNSA technology development and planning documents and met with officials from NNSA and the Y-12 plant."

A letter report issued by the Government Accountability Office with an abstract that begins "On October 3, 2008, the Emergency Economic Stabilization Act of 2008 (EESA) was signed into law. EESA authorized the Secretary of the Treasury to implement the Troubled Asset Relief Program (TARP) and established the Office of Financial Stability (OFS) within the Department of the Treasury (Treasury) to do so. EESA requires the annual preparation of financial statements for TARP, and further requires GAO to audit these statements. GAO audited OFS's fiscal years 2010 and 2009 financial statements for TARP to determine whether, in all material respects, (1) the financial statements were fairly stated, and (2) OFS management maintained effective internal control over financial reporting. GAO also tested OFS's compliance with selected provisions of laws and regulations. In commenting on a draft of this report, the Acting Assistant Secretary, Office of Financial Stability, stated OFS concurred with the significant deficiency in its internal control over financial reporting that GAO identified. He also stated that OFS is committed to correcting the deficiency."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) relies heavily on its civilian workforce to perform duties usually performed by military personnel--including combat support functions such as logistics. Civilian senior leaders--some of whom occupy positions that might be cut during DOD's latest attempts to reduce overhead costs--are among those who manage DOD's civilians. In 2007, Congress mandated that DOD assess requirements for its civilian senior leader workforce in light of recent trends. DOD reported its recent reply to this requirement in its 2009 update to the Civilian Human Capital Strategic Plan, which used information from a 2008 baseline review to validate its senior leader requirements. GAO was asked to review DOD's approach for (1) assessing its civilian senior leader workforce requirements, (2) identifying and communicating the need for additional senior leaders, and (3) developing and managing this workforce. GAO reviewed submissions for DOD's baseline review and requests for additional senior leaders, including DOD's intelligence agencies. GAO also interviewed DOD and Office of Personnel Management officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Over the past several years, federal agencies have rapidly adopted the use of wireless technologies for their information systems. In a 2005 report, GAO recommended that the Office of Management and Budget (OMB), in its role overseeing governmentwide information security, take several steps to help agencies better secure their wireless networks. GAO was asked to update its prior report by (1) identifying leading practices and state-of-the-art technologies for deploying and monitoring secure wireless networks and (2) assessing agency efforts to secure wireless networks, including their vulnerability to attack. To do so, GAO reviewed publications, guidance, and other documentation and interviewed subject matter experts in wireless security. GAO also analyzed policies and plans and interviewed agency officials on wireless security at 24 major federal agencies and conducted additional detailed testing at these 5 agencies: the Departments of Agriculture, Commerce, Transportation, and Veterans Affairs, and the Social Security Administration."