A letter report issued by the General Accounting Office with an abstract that begins "The events of September 11, 2001, triggered a national re-examination of the security of thousands of industrial facilities that use or store hazardous chemicals in quantities that could potentially put large numbers of Americans at risk of serious injury or death in the event of a terrorist-caused chemical release. GAO was asked to examine (1) available information on the threats and risks from terrorism faced by U.S. chemical facilities; (2) federal requirements for security preparedness and safety at facilities; (3) actions taken by federal agencies to assess the vulnerability of the industry; and (4) voluntary actions the chemical industry has taken to address security preparedness, and the challenges it faces in protecting its assets and operations."

A letter report issued by the General Accounting Office with an abstract that begins "The mission of the Office of Science & Technology (OST), within the Department of Justice's National Institute of Justice (NIJ), is to improve the safety and effectiveness of technology used by federal, state, and local law enforcement and other public safety agencies. Through NIJ, OST funds programs in forensic sciences, crime prevention, and standards and testing. To support these programs, Congress increased funding for OST from $13.2 million in 1995 to $204.2 million in 2003 (in constant 2002 dollars). GAO reviewed (1) the growth in OST's budgetary resources and the changes in OST's program responsibilities, (2) the types of products OST delivers and the methods used for delivering them; and (3) how well OST's efforts to measure the success of its programs in achieving intended results meet applicable requirements."

Other written product issued by the General Accounting Office with an abstract that begins "Presented is GAO's performance and accountability report for fiscal year 2003. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. Importantly, GAO received a clean opinion from independent auditors on our financial statements for the 17th consecutive year. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."

A letter report issued by the General Accounting Office with an abstract that begins "The Air Force is developing the F/A-22 aircraft to fly at higher speeds for longer distances, be less detectable, and improve the pilot's awareness of the surrounding situation. The F/A-22 will replace the Air Force's existing fleet of F-15 aircraft. Over the past several years the program has experienced significant cost overruns and schedule delays. Congress mandated that GAO assess the development program and determine whether the Air Force is meeting key performance, schedule, and cost goals. GAO also assessed the implications of the progress of the development program on production."

A letter report issued by the General Accounting Office with an abstract that begins "The Department of the Treasury relies heavily on information systems--and on the public's trust in its work. Information security is therefore critical to Treasury operations. In support of its annual audit of the government's financial statements, GAO assessed the effectiveness of (1) Treasury's information security controls in protecting the confidentiality, integrity, and availability of the department's systems and data and (2) Treasury's implementation of its departmentwide information security program. In assessing the adequacy of Treasury's information security program, GAO focused on the effectiveness of its departmentwide policies and processes, rather than on bureau-specific directives and guidance."

A letter report issued by the General Accounting Office with an abstract that begins "Over 25 million children have health insurance coverage through Medicaid or the State Children's Health Insurance Program (SCHIP). Coverage alone, however, does not guarantee that services will be available or that children will receive needed care. GAO was asked to evaluate states' efforts to facilitate and monitor access to primary and preventive services for children in these jointly funded federal-state programs. The study surveyed 16 states, covering over 65 percent of the Medicaid and SCHIP population. GAO analyzed requirements relevant to managed care and fee-for-service (FFS) delivery systems, including the number and location of physicians and their availability to see beneficiaries, monitoring of health plan or physician compliance with these requirements, and collection and analysis of beneficiary service utilization data."

A letter report issued by the General Accounting Office with an abstract that begins "The events of September 11, 2001, have placed added emphasis on ensuring the security of the nation's food supply. GAO examined (1) whether FDA and USDA have sufficient authority under current statutes to require that food processors adopt security measures, (2) what security guidelines FDA and USDA have provided to industry, and (3) what security measures food processors have adopted."

A letter report issued by the General Accounting Office with an abstract that begins "Hospital emergency departments are a major part of the nation's health care safety net. Emergency departments report being under increasing pressure, with the number of visits nationwide increasing from an estimated 95 million in 1997 to an estimated 108 million in 2000. GAO was asked to provide information on emergency department crowding, including the extent hospitals located in metropolitan areas are experiencing crowding, the factors contributing to crowding, and the actions hospitals and communities have taken to address crowding. To conduct this work, GAO surveyed over 2,000 hospitals and about 74 percent responded. The survey collected information on crowding, such as data on diversion--that is, the extent to which hospitals asked ambulances that would normally bring patients to their hospitals to go instead to other hospitals that were presumably less crowded."

A letter report issued by the General Accounting Office with an abstract that begins "Section 1203 of the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 outlines conditions for firing IRS employees for any of 10 acts of misconduct covering taxpayer and employee rights and tax return filing requirements. Both IRS and the Treasury Inspector General for Tax Administration (TIGTA) have responsibilities related to section 1203. Because of concerns that section 1203 may have a chilling effect on IRS enforcement staff's productivity, GAO (1) determined the number of section 1203 allegations, (2) surveyed IRS employee perceptions about section 1203, and (3) identified problems IRS and TIGTA face in processing section 1203 cases and the extent to which they have addressed them."

Testimony issued by the General Accounting Office with an abstract that begins "More than 34 million workers and retirees in 30,000 single-employer defined benefit pension plans rely on a federal insurance program managed by the Pension Benefit Guaranty Corporation (PBGC) to protect their pension benefits, and the program's long-term financial viability is in doubt. Over the last decade, the program swung from a $3.6 billion accumulated deficit (liabilities exceeded assets), to a $10.1 billion accumulated surplus, and back to a $3.6 billion accumulated deficit, in 2002 dollars. Furthermore, despite a record $9 billion in estimated losses to the program in 2002, additional severe losses may be on the horizon. PBGC estimates that financially weak companies sponsor plans with $35 billion in unfunded benefits, which ultimately might become losses to the program. This testimony provides GAO's observations on the factors that contributed to recent changes in the single-employer pension insurance program's financial condition, risks to the program's long-term financial viability, and changes to the program that might be considered to reduce those risks."

A letter report issued by the General Accounting Office with an abstract that begins "The federal government is in a period of profound transition and faces an array of challenges and opportunities to enhance performance, ensure accountability, and position the nation for the future. High-performing organizations have found that to successfully transform themselves, they must often fundamentally change their cultures so that they are more results-oriented, customer-focused, and collaborative in nature. To foster such cultures, these organizations recognize that an effective performance management system can be a strategic tool to drive internal change and achieve desired results. Based on previously issued reports on public sector organizations' approaches to reinforce individual accountability for results, GAO identified key practices that federal agencies can consider as they develop modern, effective, and credible performance management systems."

A letter report issued by the General Accounting Office with an abstract that begins "Donating a vehicle to charity enables a donor to support a charitable cause, dispose of an unwanted vehicle, and receive a tax benefit. More charities are turning to vehicle donation programs as a means for raising funds. As a result, our objectives were to: (1) determine the number of charities with vehicle donation programs, and the number of taxpayers claiming deductions for vehicle donations; (2) compare the proceeds received by charities from vehicle donations to what donors claimed for those deductions; and (3) describe related Internal Revenue Service (IRS) and state compliance activities."

A letter report issued by the General Accounting Office with an abstract that begins "Although training for employed workers is largely the responsibility of employers and individuals, the Workforce Investment Act (WIA) allowed state and local entities to use federal funds for training employed workers. Similarly, welfare reform legislation created Temporary Assistance for Needy Families (TANF) block grants and gave states greater flexibility to design training services for TANF clients to help them obtain and retain jobs. To better understand how the training needs of employed workers, including low-wage workers, is publicly supported, GAO was asked to determine (1) the extent to which local areas and states provide assistance to train employed workers, including funding training; (2) the focus of such training efforts and the kind of training provided; and (3) when targeting training to low-wage workers, the approaches state and local officials identified to address challenges in training this population."

Testimony issued by the General Accounting Office with an abstract that begins "The Subcommittee on Government Efficiency and Financial Management, House Committee on Government Reform asked GAO to testify on the implementation of the Improper Payments Information Act of 2002 (PL 107-300) and related Office of Management and Budget (OMB) guidance, and on GAO's strategies to reduce improper payments."

A letter report issued by the General Accounting Office with an abstract that begins "Between 1979 and 1998, the number of deaths in Libby, Montana from asbestosis--a lung disease that progressively restricts breathing and can be fatal--was 40 to 80 times higher than the average for the United States. Vermiculite ore--containing high concentrations of asbestos--was mined at Libby between 1923 and 1990, and accounted for most of the world's vermiculite. Mining, processing, or any disturbance of the contaminated vermiculite releases asbestos fibers into the air, which can lead to respiratory illnesses, including asbestosis. When processed, the vermiculite is used in insulation, fireproofing materials, garden materials, and other products. GAO reviewed the history of the Environmental Protection Agency's (EPA) involvement in Libby prior to the agency's initiation of cleanup actions in 1999, the status and costs of EPA's cleanup in Libby, and other actions EPA and other federal agencies are taking to address exposure to asbestoss-contaminated materials."

A letter report issued by the General Accounting Office with an abstract that begins "Civil penalties are an important element of regulatory enforcement, allowing agencies to punish violators appropriately and to serve as a deterrent to future violations. In 1996, Congress enacted the Inflation Adjustment Act to require agencies to adjust certain penalties for inflation. GAO assessed federal agencies' compliance with the act and whether provisions in the act have prevented agencies from keeping their penalties in pace with inflation."

A letter report issued by the General Accounting Office with an abstract that begins "In fiscal year 2001, federal agencies provided $19 billion for university research, a vital part of the nation's research and development effort. GAO was asked to examine federal agencies' actions to ensure that (1) the results of the university research grants they fund are made available to the public and (2) universities receiving such grants implement policies for identifying and managing possible financial conflicts of interest. GAO reviewed the actions of eight federal agencies and conducted a Web-based survey of 200 leading research universities (refer to GAO-04-223SP). GAO also met with officials in the Office of Science and Technology Policy (OSTP) to discuss the National Science and Technology Council's role in coordinating federal science policy."

A letter report issued by the General Accounting Office with an abstract that begins "About 3,000 public housing authorities--state, county, and municipal agencies--develop and manage low-income housing in cooperation with the Department of Housing and Urban Development (HUD). Since 1979, 15 housing authorities have been placed in the hands of receivers' outside parties designated to manage the authorities during a specific period of time, usually several years. GAO was asked to identify the circumstances that led to receiverships, any differences in the way they operate and in their results, and the factors that have influenced the termination of receiverships."

A letter report issued by the General Accounting Office with an abstract that begins "Between 2000 and 2002, almost 60,000 mass layoffs of 50 or more workers occurred resulting in nearly 7 million workers losing their jobs. The Workforce Investment Act (WIA) of 1998 authorizes the Department of Labor to award national emergency grants to affected states and local areas to provide employment and training assistance to workers affected by major economic dislocations, such as plant closures, and major disasters, such as floods and hurricanes. Although national emergency grants are intended to be a timely response to unexpected events, questions arose during congressional hearings in April 2003 about whether national emergency grant funds were getting to state and local areas quickly enough to help workers when they needed it the most. WIA specifies separate funding streams for each of the act's main client groups--adults, youths, and dislocated workers--and requires the Secretary of Labor to reserve 20 percent of dislocated worker funds for national emergency grants, demonstrations, and technical assistance. States and local areas apply to the Secretary for national emergency grants when they need additional funds to assist dislocated workers. These include regular grants, which provide employment and training assistance …

A letter report issued by the General Accounting Office with an abstract that begins "GAO contracted with Clifton Gunderson LLP to audit the financial statements of the Senate Restaurants Revolving Fund for fiscal years 2002 and 2001. Clifton Gunderson LLP found that (1) the financial statements were presented in conformity with U.S. generally accepted accounting principles; (2) the Fund maintained effective internal control over financial reporting and compliance with laws and regulations; and (3) there was no reportable noncompliance with selected provisions of laws and regulations it tested."

A letter report issued by the General Accounting Office with an abstract that begins "The U.S. Department of Agriculture (USDA) awards more than $200 million annually to universities and colleges to support its research, education, and extension missions. USDA's largest grant program is the National Research Initiative (NRI). GAO was asked to examine the (1) success of minority-serving institutions in competing for NRI research grants, (2) factors that could improve their success in competing for these grants, and (3) actions USDA has taken to improve the quantity and quality of grant proposals these institutions submit. GAO interviewed senior administrators at 43 minority-serving institutions that had either applied for an NRI grant between fiscal years 1997 and 2001 or received more than $100,000 from USDA for research, three major land grant universities, and cognizant USDA officials."

A letter report issued by the General Accounting Office with an abstract that begins "Since the passage of Title XI of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989, the appraisal and mortgage lending industry has changed dramatically. Some have concluded that the law is obsolete because the problems Title XI was intended to address--the risk to federal deposit insurance funds and the lack of uniform standards and qualifications--no longer exist. Others argue that the law's purpose and scope should be expanded. To help Congress better understand these issues, GAO looked at the roles of the private, state, and federal entities that oversee the appraisal industry, the challenges Title XI presented to these entities, and industry participants' concerns about the effectiveness of the Title XI regulatory structure."

A letter report issued by the General Accounting Office with an abstract that begins "During fiscal year 2002, an estimated 5.8 million people borrowed about $38 billion in federal student loans. Despite a dramatic reduction in annual default rates on those loans since fiscal year 1990 (from 22.4 to 5.9 percent), the total volume of dollars in default doubled to nearly $22 billion by fiscal year 2001 from about $11 billion in fiscal year 1990. During that same period, the total student loans outstanding grew from $54.1 billion to $233.2 billion. The Department of Education's Office of Federal Student Aid (FSA) manages the nation's student financial assistance programs authorized under title IV of the Higher Education Act (HEA). In 1998, Congress amended the HEA and established FSA as a performance-based organization. Among other requirements, the HEA called for FSA to annually develop 5-year plans, issue annual reports, and consult with stakeholders regarding their delivery system. GAO initiated a review to assess FSA's default management efforts and results."

A letter report issued by the General Accounting Office with an abstract that begins "Cutting off terrorists' funding is essential to deterring terrorist operations. The USA PATRIOT Act expanded the ability of law enforcement and intelligence agencies to access and share financial information regarding terrorist investigations, but terrorists may have adjusted their activities by increasing use of alternative financing mechanisms. GAO was asked to assess (1) the nature of terrorists' use of key alternative financing mechanisms for earning, moving, and storing terrorists' assets; (2) what is known about the extent of terrorists' use of alternative financing mechanisms; and (3) challenges that the U.S. government faces in monitoring terrorists' use of alternative financing mechanisms."