A letter report issued by the Government Accountability Office with an abstract that begins "In 2006, GAO reported that many large wastewater facilities have responded to this risk by voluntarily conducting vulnerability assessments and converting from chlorine gas to other disinfection methods. The Clean Air Act requires all wastewater facilities that use threshold quantities of chlorine gas to prepare and implement risk management plans to prevent accidental releases and reduce the severity of any releases. In this study, GAO was asked to provide information on (1) the range of costs large wastewater treatment facilities incurred in preparing vulnerability assessments and risk management plans, and (2) the costs large wastewater treatment facilities incurred in converting from chlorine gas to alternative disinfection processes. To answer these questions, GAO conducted structured telephone interviews with a number of facilities surveyed for the 2006 report. The Environmental Protection Agency (EPA) agreed with the report and provided several technical changes and clarifications."

A letter report issued by the Government Accountability Office with an abstract that begins "This report presents the results of our audits of expenditures reported by one office of independent counsel and one office of special counsel for the 6 months ended September 30, 2006. The Department of Justice and the independent counsels are required under 28 U.S.C. 594 (d)(2), (h) and 596 (c)(1) to report on a semiannual basis the expenditures from a permanent, indefinite appropriation established within the Department of Justice to fund independent counsel activities. Under 28 U.S.C. 596 (c)(2), we are required to audit the statements of expenditures prepared by the independent counsels. We also audited the statement of expenditures of Special Counsel Patrick J. Fitzgerald, who is authorized by the Department of Justice to fund his operation from the permanent, indefinite appropriation."

A letter report issued by the Government Accountability Office with an abstract that begins "The Bureau of Justice Statistics (BJS), a statistical agency of the Department of Justice's Office of Justice Programs, produces a recurring national Police-Public Contact Survey documenting contacts between the police and the public, including instances involving the use or threat of force by police. BJS issues public reports and sometimes press releases from survey results. For reports and a press release issued from the 1999 and 2002 surveys (the most recent available), GAO reviewed (1) the extent to which BJS followed quality guidelines to ensure the accuracy and integrity of its survey-related products, and (2) factors that affected whether and how BJS followed available guidelines. GAO reviewed applicable federal data quality guidelines, policy and procedure documents, and interviewed current and former officials familiar with BJS."

A letter report issued by the Government Accountability Office with an abstract that begins "Pub. L. No. 109-102, section 567, mandated that GAO analyze U.S. international basic education efforts overseas. In this report, GAO (1) describes U.S. agencies' basic education activities and how the agencies plan them; (2) examines U.S. coordination of basic education efforts among U.S. agencies, and with host governments and international donors; and (3) examines how U.S. agencies assess the results of their basic education programs. In conducting this work, GAO obtained and analyzed relevant agencies' documents and met with U.S. and foreign government officials and nongovernmental organizations, traveling to selected recipient countries."

A letter report issued by the General Accounting Office with an abstract that begins "The negotiations to establish a Free Trade Area of the Americas (FTAA), which would eliminate tariffs and create common trade and investment rules within the 34 democratic nations of the Western Hemisphere, are among the most significant ongoing multilateral trade negotiations for the United States. Two meetings held in April 2001 offer opportunities to inject momentum and set an ambitious pace for the next, more difficult phase of the negotiations. Because of the significance of the FTAA initiative, this report (1) discusses the progress that has been made in the free trade negotiations so far, (2) identifies the challenges that must be overcome to complete a free trade agreement, and (3) discusses the importance of the April meetings of trade ministers and national leaders of participating countries. GAO found that the FTAA negotiations have met the goals and deadlines set by trade ministers. Significant challenges remain, including market access concessions and doubts that key Western Hemisphere leaders will have the political will to embrace the agreement. The April meetings of trade ministers will serve as a transition from the initial proposal phase to the substantive negotiations …

A letter report issued by the Government Accountability Office with an abstract that begins "Over the next several years, the Department of Defense (DOD) plans to invest $1.4 trillion in major weapons programs. While DOD produces superior weapons, GAO has found that the department has failed to deliver weapon systems on time, within budget, and with desired capabilities. While recent changes to DOD's acquisition policy held the potential to improve outcomes, programs continue to experience significant cost and schedule overruns. GAO was asked to examine how DOD's processes for determining needs and allocating resources can better support weapon system program stability. Specifically, GAO compared DOD's processes for investing in weapon systems to the best practices that successful commercial companies use to achieve a balanced mix of new products, and identified areas where DOD can do better. In conducting its work, GAO identified the best practices of: Caterpillar, Eli Lilly, IBM, Motorola, and Procter and Gamble."

A letter report issued by the Government Accountability Office with an abstract that begins "The 2005 Defense Base Closure and Realignment Commission recommended that the Department of Defense (DOD) establish 12 joint bases by consolidating the management and support of 26 separate installations, potentially saving $2.3 billion over 20 years. In response to a direction from the House Armed Services Committee report accompanying the National Defense Authorization Act for Fiscal Year 2009, GAO evaluated DOD's (1) efforts and expected costs to deliver installation support at joint bases and (2) funding for facility sustainment, which includes the maintenance and repair activities necessary to keep facilities in good working order, at all installations. GAO compared new support standards with the current support levels, visited nine installations that will become four joint bases, and compared facility sustainment funding levels with requirements and goals."

A letter report issued by the Government Accountability Office with an abstract that begins "The Freedom of Information Act (FOIA) establishes that federal agencies must provide access to their information, enabling the public to learn about government operations and decisions. To help ensure proper implementation, the act requires that agencies report annually to the Attorney General, giving specific information about their FOIA operations, such as numbers of requests received and processed and median processing times. Also, a recent Executive Order directs agencies to develop plans to improve FOIA operations, including decreasing backlog. For this study, GAO was asked to examine the status and trends of FOIA processing at 25 major agencies as reflected in annual reports, as well as the extent to which improvement plans contain the elements emphasized by the Executive Order. To do so, GAO analyzed the 25 agencies' annual reports and improvement plans."

A letter report issued by the Government Accountability Office with an abstract that begins "The number of private defined benefit (DB) pension plans, an important source of retirement income for millions of Americans, has declined substantially over the past two decades. For example, about 92,000 single-employer DB plans existed in 1990, compared to just under 29,000 single-employer plans today. Although this decline has been concentrated among smaller plans, there is a widespread concern that large DB plans covering many participants have modified, reduced, or otherwise frozen plan benefits in recent years. GAO was asked to examine (1) what changes employers have made to their pension and benefit offerings, including to their defined contribution (DC) plans and health offerings over the last 10 years or so, and (2) what changes employers might make with respect to their pensions in the future, and how these changes might be influenced by changes in pension law and other factors. To gather information about overall changes in pension and health benefit offerings, GAO asked 94 of the nation's largest DB plan sponsors to participate in a survey; 44 of these sponsors responded. These respondents represent about one-quarter of the total liabilities in the nation's single-employer …

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2006, the Internal Revenue Service (IRS) collected about $2.5 trillion in tax payments and paid about $277 billion in refunds. Because IRS relies extensively on computerized systems, effective information security controls are essential to ensuring that financial and taxpayer information is adequately protected from inadvertent or deliberate misuse, fraudulent use, improper disclosure, or destruction. As part of its audit of IRS's fiscal years 2006 and 2005 financial statements, GAO assessed (1) IRS's actions to correct previously reported information security weaknesses and (2) whether controls were effective in ensuring the confidentiality, integrity, and availability of financial and sensitive taxpayer information. To do this, GAO examined IRS information security policies and procedures, guidance, security plans, reports, and other documents; tested controls over five critical applications at three IRS sites; and interviewed key security representatives and management officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Many U.S. workers receive health and pension benefits from employers, and the cost of these benefits represents a growing share of workers' total compensation. Employers have made changes to control these rising costs, contending that these changes will allow them to remain competitive, particularly in an increasingly global market. Some advocacy groups are concerned that workers may receive reduced benefits or incur additional costs as a result of employers' cost-control strategies. Moreover, they contend that these changes may disadvantage certain groups of workers, such as sicker, older, or low-wage workers. GAO was asked to examine the practices employers are using to control the costs of benefits. To evaluate changing employer benefit practices and their potential implications, GAO examined: (1) current and emerging practices employers are using to control the costs of health care benefits; (2) current and emerging practices employers are using to control the costs of retirement benefits; and (3) employers' workforce restructuring changes. GAO reviewed studies of employer benefit trends; interviewed representatives of business, government, labor, and consumer advocacy and research organizations; and reviewed and analyzed data from surveys of employee benefits. The Department …

A letter report issued by the Government Accountability Office with an abstract that begins "This is GAO's seventh annual assessment of selected Department of Defense (DOD) weapon programs. The report examines how well DOD is planning and executing its weapon acquisition programs, an area that has been on GAO's high-risk list since 1990. This year's report is in response to the mandate in the joint explanatory statement to the Consolidated Security, Disaster Assistance, and Continuing Appropriations Act, 2009. The report includes (1) an analysis of the overall performance of DOD's 2008 portfolio of 96 major defense acquisition programs and a comparison to the portfolio performance at two other points in time--5 years ago and 1 year ago; (2) an analysis of current cost and schedule outcomes and knowledge attained by key junctures in the acquisition process for a subset of 47 weapon programs--primarily in development--from the 2008 portfolio; (3) data on other factors that could impact program stability; and (4) an update on changes in DOD's acquisition policies. To conduct our assessment, GAO analyzed cost, schedule, and quantity data from DOD's Selected Acquisition Reports for the programs in DOD's 2003, 2007, and 2008 portfolios. GAO also collected data from program …

A letter report issued by the Government Accountability Office with an abstract that begins "GAO has documented many problems resulting from the fragmented nature of the federal food safety system and recommended fundamental restructuring to ensure the effective use of scarce government resources. In this report, GAO (1) identified overlaps in food safety activities at USDA, FDA, EPA, and NMFS; (2) analyzed the extent to which the agencies use interagency agreements to leverage resources; and (3) obtained the views of stakeholders."

A letter report issued by the Government Accountability Office with an abstract that begins "During emergencies, the public needs accurate and timely information. Through the Emergency Alert System (EAS), the media play a pivotal role, assisting emergency management personnel in communicating to the public. GAO reviewed (1) the media's ability to meet federal requirements for participating in EAS, (2) stakeholder views on the challenges facing EAS and potential changes to it, and (3) the progress made toward developing an integrated alert system. GAO reviewed the Federal Communications Commission's (FCC) proposed rulemaking on EAS and interviewed media outlets, state emergency management officials, and federal agencies responsible for EAS, including FCC and the Federal Emergency Management Agency (FEMA), within the Department of Homeland Security (DHS)."

A letter report issued by the Government Accountability Office with an abstract that begins "To meet the mandate to screen all checked baggage for explosives by December 31, 2003, the Transportation Security Administration (TSA) placed minivan-sized explosive detection systems (EDS) and other screening equipment in airport lobbies. However, these interim lobby solutions have caused operational inefficiencies, in part because they require a large number of screeners. According to TSA, in-line baggage screening--where EDS machines are integrated with an airport's baggage conveyor system--can be a more cost-effective and efficient alternative to lobby-based, stand-alone equipment. For example, in-line systems can increase the efficiency of airport, airline, and TSA operations, and lower costs by reducing the number of screeners. Moreover, in-line explosive detection systems can enhance security because they reduce congestion in airport lobbies, thus removing a potential target for terrorists. However, installing in-line systems can have large up-front costs, related to the need for airport modifications. To help defray these costs, in 2003, Congress authorized TSA to reimburse airports up to 75 percent of the cost to install these systems by entering "letter of intent" (LOI) agreements. An LOI, though not a binding commitment of federal funding, represents TSA's intent to provide …

A letter report issued by the Government Accountability Office with an abstract that begins "Much offshore financial activity is not illegal, but numerous illegal offshore schemes have been devised to hide or disguise the true ownership of income streams and assets. IRS studies show lengthy development times for some offshore cases, which suggests that time or the lack thereof could be an impediment to effectively addressing offshore schemes. GAO was asked to (1) compare offshore and nonoffshore examination cases and determine whether the 3-year statute of limitations reduces offshore assessments, (2) compare enforcement problems posed by offshore cases to those where Congress has previously granted an exception to the statute, and (3) identify possible advantages and disadvantages of an exception to the statute for offshore cases. To address these objectives, GAO analyzed IRS data, reviewed examination files and other documents, and interviewed IRS officials and others in the tax practitioner and policy communities."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2002, GAO reported that the New York budget offices estimated that from the terrorist attack, New York City sustained tax revenue losses of $1.6 billion for 2002 and $1.4 billion for 2003, New York State $1.6 billion for 2002 and $4.2 billion for 2003. GAO found some limitations to these estimates, such as that it is likely that they included some of the economic recession under way in September 2001, as well as events after the attack, such as economic fallout from the Enron collapse and accounting firm improprieties. After GAO issued its report in 2002, some New York agencies used revised economic data to assess the attack's fiscal impact. In this context, GAO was asked to update its report to ascertain whether the recent government studies using revised economic data would provide more precise information on the fiscal impact of the terrorist attack. In doing this work, GAO did not independently estimate the attack's impact on New York tax revenues."

A letter report issued by the Government Accountability Office with an abstract that begins "The costs of Medicaid--the federal-state program financing health care for about 60 million low-income people--totaled about $317 billion in fiscal year 2005. Increasing budgetary pressures have created tension between the states and the federal government, in part because some states have used inappropriate financing arrangements to collect federal matching funds when payments were not retained by the providers. In August 2003, the federal Centers for Medicare & Medicaid Services (CMS) began an initiative to end inappropriate arrangements. GAO was asked to examine the (1) number, and fiscal effects, of states ending particular financing arrangements; (2) extent to which CMS's initiative represents a change in agency approach or policy; and (3) transparency and consistency of the initiative. For states ending arrangements, GAO surveyed state officials, reviewed CMS documents, and interviewed CMS and state officials."

A letter report issued by the Government Accountability Office with an abstract that begins "One result of persistent fiscal imbalance is growing debt and net interest costs. Net interest is currently the fastest-growing "program" in the budget and, if unchecked, threatens to crowd out spending for other national priorities. This report was done under the Comptroller General's authority. GAO examined the Department of the Treasury's (Treasury) growing use of unscheduled short-term cash management bills (CM bills). Specifically GAO (1) describes when Treasury uses CM bills and why, (2) describes the advantages and disadvantages of CM bills, (3) describes steps taken by Treasury to reduce the overall borrowing costs associated with CM bills, and (4) identifies possible options Treasury could consider to reduce the use and cost of CM bills further."

A letter report issued by the Government Accountability Office with an abstract that begins "This report is GAO's fifth annual assessment of selected weapon programs. From 2001 to the present, the Department of Defense (DOD) has doubled its planned investment in new systems from approximately $750 billion to almost $1.5 trillion. While DOD expects these systems to transform military operations, their acquisition remains a high-risk area. GAO's reviews of weapons over three decades have found consistent cost increases, schedule delays, and performance shortfalls. The nation's growing long-range fiscal challenges may ultimately spur Congress to pressure DOD to cut spending on new weapons and to redirect funding to other priorities. In response, DOD might be compelled to deliver new weapon programs within estimated costs and to obtain the most from its investments. This report provides congressional and DOD decision makers with an independent, knowledge-based assessment of selected defense programs, identifying potential risks and needed actions when a program's projected attainment of knowledge diverges from the best practices. Programs assessed were selected using several factors: high dollar value, acquisition stage, and congressional interest. This report also highlights issues raised by the cumulative experiences of individual programs. GAO updates this report annually under …

A letter report issued by the Government Accountability Office with an abstract that begins "In 2005, about 10 million working-age people with disabilities were beneficiaries of federal income support programs administered by the Social Security Administration (SSA)--namely the Disability Insurance (DI) program and the Supplemental Security Income (SSI) program. Both of these programs have grown dramatically over the past decade and the federal government's cost of providing these benefits was almost $101 billion in 2005. This growing cost and the need to redefine the relationship between impairments and the ability to work prompted us in 2003 to put federal disability programs on GAO's high-risk list. As we have previously reported, the percentage of SSA beneficiaries who could return to work is unknown. Some beneficiaries are unlikely to work because of the severity of their disabilities. Those who do return to the workforce may face additional challenges to their ability to leave the disability rolls. These include a potential loss of health care insurance coverage, lack of access to technologies, and transportation difficulties. Nevertheless, we have reported in the past that some beneficiaries who do participate in the workforce have credited vocational rehabilitation services, in part, for their return. Administered by …

A letter report issued by the General Accounting Office with an abstract that begins "The components, military services, and agencies of the Department of Defense (DOD) share many risks in their use of globally networked computer systems to perform operational missions. Many reports of vulnerabilities, organized intrusions, and theft related to department systems and networks have underscored weaknesses in DOD systems. In January 1998, DOD responded to these risks by announcing its plans for a Defense-wide Information Assurance Program to promote integrated, comprehensive, and consistent information assurance (IA) practices across the department. Although the program has addressed issues related to DOD's departmental IA goals, established new IA policy, improved communication across the department, and introduced mechanisms for monitoring IA efforts throughout DOD, many IA issues remain unaddressed. Given the high priority that DOD puts on IA, GAO believes the the program should have made progress on more of its implementation plan objectives by this time and gone further with the ones it has begun to address. Top-level DOD management has not carried out oversight commensurate with the program's high-priority role and the program has not received the resources that were judged necessary by DOD when the program was initiated. DOD …

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Education's redesigned discretionary grants process, focusing on: (1) Education's progress in implementing the redesigned awards process; (2) the management controls used to help ensure a fair peer review process and the costs of peer review; and (3) the extent to which grant awards are consistent with the results of peer review and the legislation governing individual grant programs."

A letter report issued by the General Accounting Office with an abstract that begins "Despite methodological limitations, demonstration studies provide program managers and policymakers with some useful information on the types of Special Supplemental Program for Women, Infants and Children (WIC) nutrition service interventions that can have positive results for participants. However, only one recent demonstration study provides any information on the costs associated with implementing various interventions. Given the limited resources available to provide WIC nutrition services, information on the costs to provide effective services could play a critical role in managers' decisions to implement the intervention and policymakers' decisions on funding the intervention."