A letter report issued by the Government Accountability Office with an abstract that begins "In early 2001, U.S. stock and option markets began quoting prices in decimal increments rather than fractions of a dollar. At the same time, the minimum price increment, or tick size, was reduced to a penny on the stock markets and to 10 cents and 5 cents on the option markets. Although many believe that decimal pricing has benefited small individual (retail) investors, concerns have been raised that the smaller tick sizes have made trading more challenging and costly for large institutional investors, including mutual funds and pension plans. In addition, there is concern that the financial livelihood of market intermediaries, such as the broker-dealers that trade on floor-based and electronic markets, has been negatively affected by the lower ticks, potentially altering the roles these firms play in the U.S. capital market. GAO assessed the effect of decimal pricing on retail and institutional investors and on market intermediaries."

A letter report issued by the Government Accountability Office with an abstract that begins "The House Committee on Armed Services report that accompanies the National Defense Authorization Act of fiscal year 2006 directs GAO to review results of the military disability evaluation system. In response to this mandate, GAO determined: (1) how current DOD policies and guidance for disability determinations compare for the Army, Navy, and Air Force, and what policies are specific to reserve component members of the military; (2) what oversight and quality control mechanisms are in place at DOD and these three services of the military to ensure consistent and timely disability decisions for active and reserve component members; and (3) how disability decisions, ratings, and processing times compare for active and reserve component members of the Army, the largest branch of the service, and what factors might explain any differences."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Health and Human Services' (HHS) National Institutes of Health (NIH) is the nation's leader in conducting and sponsoring biomedical research. More than 80 percent of NIH's budget, which totaled over $28 billion in fiscal year 2006, is used to support extramural research, which is primarily conducted at over 500 universities nationwide. NIH reimburses universities for direct costs that can be specifically attributed to research sponsored by NIH grants, including costs for labor and materials used solely to carry out the research. It also reimburses universities for indirect costs, which include various facility and administrative expenses incurred by the universities for the shared support of such research. To be reimbursed for direct and indirect costs, universities must properly identify and claim them in accordance with federal guidance. Because indirect costs cannot be specifically attributed to a particular research grant, they are charged via an indirect cost rate that is applied to the direct costs for each grant agreement. The oversight responsibilities of NIH's institutes and centers (IC) include the financial management of grants as well as ensuring that grantees comply with the terms of the grants. …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is embarking on a number of efforts to enhance warfighting and the way the department conducts business. Major investments are being made to develop improved weapon systems to combat various threats to U.S. security. While the weapons that DOD ultimately develops have no rival in superiority, weapon systems acquisition remains a long-standing high-risk area. GAO's reviews over the past 30 years have found consistent problems with weapon acquisitions such as cost increases, schedule delays, and performance shortfalls. In addition, DOD faces several budgetary challenges that underscore the need to deliver its new major weapon programs within estimated costs and to obtain the most from those investments. DOD can help resolve these problems by using a more knowledge-based approach for developing new weapons. This report provides congressional and DOD decision makers with an independent, knowledge-based assessment of selected defense programs that identifies potential risks and needed actions when a program's projected attainment of knowledge diverges from the best practice. It can also highlight those programs that employ practices worthy of emulation by other programs. GAO plans to update and issue this report …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on whether Ireland is a major transshipment point for international narcotics traffickers."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) and Congress have expressed concern with the frequency and length of time that volunteer reservists serve on active duty. In fiscal year 2006, DOD nearly doubled its fiscal year 2005 estimate for the total maximum levels of reservists volunteering to be on active duty for operational support. Congress required GAO to review the reasons behind the increases and expressed an interest in understanding which reservists were being included or excluded from these numbers. In this report, GAO (1) identified the factors that led to the increase in DOD's requests for the maximum number of volunteer reserve personnel authorized to be on active duty for operational support since DOD's initial request in fiscal year 2005 and (2) assessed the extent to which the reserve components have consistently reported the number of reservists serving in an operational support capacity since 2005. In conducting this review, GAO analyzed agency documents and interviewed DOD officials."

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a Department of the Army request for our views on whether certain payment procedures included in the Defense Department's (DOD) proposed Families First Personal Property Program conform with relevant criteria in GAO's Policy and Procedures Manual for Guidance of Federal Agencies. Families First is a DOD initiative to reengineer its processes for transporting household goods and personal property for its service members and civilians. Army's request is in response to a Defense Finance and Accounting Service (DFAS) recommendation that DOD seek our views specifically on whether the proposed procedures for electronic billing and payment meet the supporting documentation requirements in Title VII of GAO's Policy and Procedures Manual for Guidance of Federal Agencies. While the General Services Administration (GSA) is responsible for issuing federal regulations for transportation, including moves of household goods and personal property as well as agency prepayment and postpayment audit requirements for transportation payments, we are responsible for issuing fiscal guidance based on authorities in the U.S. Code. We considered DOD's proposed process of electronic billing and payment in light of our requirements established in Title VII for disbursements and related …

A letter report issued by the Government Accountability Office with an abstract that begins "Travel documents are often used fraudulently in attempts to enter the United States. The integrity of U.S. passports and visas depends on the combination of well-designed security features and solid issuance and inspection processes. GAO was asked to examine (1) the features of U.S. passports and visas and how information on the features is shared; (2) the integrity of the issuance process for these documents; and (3) how these documents are inspected at U.S. ports of entry. We reviewed documents such as studies, alerts, and training materials. We met with officials from the Departments of State, Homeland Security, and Commerce's National Institute of Standards and Technology, and U.S. Government Printing Office, and with officials at seven passport offices, nine U.S. ports of entry, two U.S. consulates in Mexico, and two Border Crossing Card production facilities."

Correspondence issued by the General Accounting Office with an abstract that begins "This report is to bring the Office of Federal Procurement Policy's attention to two GAO recommendations concerning the acquisition of information technology services under the Federal Supply Schedule (FSS). In GAO's view, implementation of these recommendations has been delayed because of unnecessary coupling with other FSS issues."

Correspondence issued by the Government Accountability Office with an abstract that begins "Five years after the terrorist attacks of September 11, 2001, concerns continue to be raised about the nation's system for protecting commercial aviation. Past disclosures of terrorists' plans for smuggling liquids onboard aircraft to construct a bomb in flight highlighted the continued need to examine this key aspect of homeland security. One layer of the aviation security system involves the ability of the federal government to respond to actual or potential security threats while a commercial aircraft is in flight. These security threats can include the following: (1) Passengers considered to be security risks to aviation are found to be onboard flights bound for or leaving the United States. (2) Situations develop while the aircraft is in flight--for example, a passenger becomes disruptive or acts suspiciously, a bomb threat is received, or an unidentified package is found onboard the aircraft. (3) A commercial aircraft transmits a signal designed to alert authorities that a hijacking is in process. Procedures for addressing these in-flight security threats involve a wide range of federal agencies and entities. The Department of Homeland Security (DHS) is responsible for taking much of the lead in …

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) Federal Emergency Management Agency (FEMA) provides direct temporary housing assistance in response to disasters primarily through a combination of travel trailers and manufactured homes and for a period of up to 18 months. In 2005, Hurricanes Katrina and Rita devastated much of the housing stock across the Gulf Coast region, leaving thousands of persons in need of temporary housing for lengthy periods. Uncertainty with respect to neighborhood and community recovery and individual and community resistance to the use of travel trailers for extended temporary housing challenged the effectiveness of FEMA's traditional temporary housing options. Recognizing these challenges, Congress, in the Fiscal Year 2006 Emergency Supplemental Appropriations Act for Defense, the Global War on Terror, and Hurricane Recovery, provided for alternative housing pilot programs in the areas hardest hit by Hurricane Katrina and the other hurricanes of the 2005 season, and appropriated $400 million to DHS for this purpose. To implement this provision of law, FEMA announced a competitive grant program--the Alternative Housing Pilot Program (AHPP)--inviting the five Gulf Coast states (Alabama, Florida, Louisiana, Mississippi, and Texas) to submit proposals for projects that …

A letter report issued by the Government Accountability Office with an abstract that begins "The nation's critical infrastructure sectors--such as public health, energy, water, and transportation--rely on computerized information and systems to provide services to the public. To fulfill the requirement for a comprehensive plan, including cyber aspects, the Department of Homeland Security (DHS) issued a national plan in June 2006 for the sectors to use as a road map to enhance the protection of critical infrastructure. Lead federal agencies, referred to as sector-specific agencies, are responsible for coordinating critical infrastructure protection efforts, such as the development of plans that are specific to each sector. In this context, GAO was asked to determine if these sector-specific plans address key aspects of cyber security, including cyber assets, key vulnerabilities, vulnerability reduction efforts, and recovery plans. To accomplish this, GAO analyzed each sector-specific plan against criteria that were developed on the basis of DHS guidance."

A letter report issued by the Government Accountability Office with an abstract that begins "In 1995, GAO first designated the Department of Defense's (DOD) business systems modernization program as "high-risk," and continues to do so today. In 2004, Congress passed legislation reflecting prior GAO recommendations that DOD adopt a corporate approach to information technology (IT) business systems investment management, including tiered accountability for business systems at the department and component levels. To support GAO's legislative mandate to review DOD's efforts, GAO assessed whether the investment management approach of one of DOD's components--the Department of the Navy--is consistent with leading investment management best practices. In doing so, GAO applied its IT Investment Management (ITIM) framework and associated methodology, focusing on the stages related to the investment management provisions of the Clinger-Cohen Act of 1996."

A letter report issued by the Government Accountability Office with an abstract that begins "Following the terrorist attacks of September 11, 2001, U.S. and international experts raised concerns that unsecured radiological sources were vulnerable to theft and posed a significant security threat to the United States and the international community. Radioactive material is encapsulated or sealed in metal to prevent its dispersal and is commonly called a sealed radiological source. Sealed radiological sources are used worldwide for many legitimate purposes, such as medical, industrial, and agricultural applications. However, the total number of these sources in use worldwide is unknown because many countries do not systematically account for them. It is estimated that thousands of these sources have been lost, stolen, or abandoned--commonly referred to as orphan sources. If certain types of these sources were obtained by terrorists, they could be used to produce a simple and crude, but potentially dangerous, weapon--known as a radiological dispersion device, or dirty bomb. In 2001, a congressional report directed DOE to use a portion of its fiscal year 2002 supplemental appropriation to address the threat posed by dirty bombs. In response to the congressional requirement, the National Nuclear Security Administration (NNSA) established the Radiological …

A letter report issued by the Government Accountability Office with an abstract that begins "The need to better protect federal facilities, coupled with federal budget constraints and the increased scrutiny of homeland security funding and programs, has prompted the need for U.S. agencies to measure the performance of their facility protection efforts. In this environment, it is important for these agencies to ensure that investments in facility protection are providing adequate returns in terms of better protecting real property assets against terrorism. In addition, the U.S. government's national strategy, Presidential directive, and guidance on protecting critical infrastructures--including facilities--have identified the use of performance measurement as a key means of assessing the effectiveness of protection programs. Given that protection of critical infrastructures is an important issue for organizations outside of the federal government as well, it is beneficial to look to the experiences of these organizations to identify lessons learned. As such, our objectives for this review were (1) to identify examples of performance measures for facility protection being used by selected organizations outside of the federal government--including private-sector entities, state and local governments, and foreign governments, and (2) to determine the status of U.S. federal agencies' efforts to develop and …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the quality of the 24 Chief Financial Officers (CFO) Act agencies' fiscal year (FY) 2000 performance plans and financial data."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed a court ruling that exempted certain medical residents from paying Federal Insurance Contributions Act taxes and Social Security coverage, focusing on: (1) how the Internal Revenue Service (IRS) and the Social Security Administration are proceeding since the court decision; and (2) what decisions IRS has made about refunding taxes for social security paid by medical residents and their employers and the effect of those decisions on the Social Security Trust Funds."

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 General Accounting Office with an abstract that begins "The fiscal year 2002 Conference Report for the Energy and Water Development Appropriations Act directed GAO to study the benefits and effects of the U.S. Army Corps of Engineers' (Corps) dredge fleet. GAO examined the characteristics and changing roles of the Corps and industry in hopper dredging; the effect of current restrictions on the Corps' hopper dredge fleet; and whether existing and proposed restrictions on the fleet, including the proposal to place the McFarland in ready reserve, are justified. In addition, GAO identified concerns related to the government cost estimates the Corps prepares to determine the reasonableness of industry bids."

Testimony issued by the Government Accountability Office with an abstract that begins "In 2004, Congress directed the Department of Defense (DOD) to establish a comprehensive policy to prevent and respond to sexual assaults involving servicemembers. Though not required to do so, the Coast Guard has established a similar program. This statement addresses the extent to which DOD and the Coast Guard (1) have developed and implemented policies and programs to prevent, respond to, and resolve sexual assault incidents involving servicemembers; (2) have visibility over reports of sexual assault; and (3) exercise oversight over reports of sexual assault. This statement draws on GAO's preliminary observations from an ongoing engagement examining DOD's and the Coast Guard's programs to prevent and respond to sexual assault. In conducting its ongoing work GAO reviewed legislative requirements and DOD and Coast Guard guidance, analyzed sexual assault incident data, and obtained through surveys and interviews the perspective on sexual assault matters of more than 3,900 servicemembers stationed in the United States and overseas. The results of GAO's survey and interviews provide insight into the implementation of the programs but are nongeneralizable. GAO expects to issue its final report in August 2008 and to make a number of …

A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed the National Aeronautics and Space Administration's (NASA) fiscal year 2000 performance report to assess the agency's progress in achieving selected key outcomes important to NASA's mission. The selected key outcomes are to (1) expand scientific knowledge of the Earth system, (2) expand the commercial development of space, and (3) deploy and operate the International Space Station safely and cost effectively. NASA reported mixed progress in achieving these key outcomes. In general, NASA's strategies for achieving unmet performance targets for theses outcomes are clear and reasonable. NASA achieved most targets related to expanding knowledge of the Earth system. However, its progress in other areas was more limited. NASA has made improvements in its fiscal year 2000 performance report in comparison to its fiscal year 1999 performance report. Specifically, NASA describes its verification and validation efforts and discloses its data sources for each performance target. NASA's report partially addressed the governmentwide high-risk area of strategic human capital management but not the area of information security. GAO has previously found that NASA lacks an effective agencywide security program. NASA's report only addressed two of the three critical …

A letter report issued by the Government Accountability Office with an abstract that begins "The Sentinel program is intended to replace and expand on the Federal Bureau of Investigation's (FBI) failed Virtual Case File (VCF) project and thereby meet the bureau's pressing need for a modern, automated capability to support its field agents and intelligence analysts' investigative case management and information sharing requirements. Because of the FBI's experience with VCF and the importance of Sentinel to the bureau's mission operations, GAO was asked to conduct a series of reviews on the FBI's management of Sentinel. This review focuses on the FBI's (1) use of effective practices for acquiring Sentinel and (2) basis for reliably estimating Sentinel's schedule and costs. To address its objectives, GAO researched relevant best practices, reviewed FBI policies and procedures, program plans and other program documents, and interviewed appropriate program officials."

A letter report issued by the Government Accountability Office with an abstract that begins "To prepare for potential attacks in the United States involving weapons of mass destruction (WMD), Congress approved the development of National Guard Civil Support Teams (CST) tasked to identify chemical, biological, radiological, nuclear, or high-yield explosive weapons; assess consequences; advise civil authorities on response measures; and assist with requests for additional support. Thus far, 36 of the 55 approved teams have been fully certified to conduct their mission. The National Guard Bureau (NGB) is in the process of establishing, certifying, and planning for the long-term sustainment of the CSTs. GAO was asked to address the extent to which (1) the CSTs are ready to conduct their mission and (2) effective administrative mechanisms are in place for the CSTs."