A letter report issued by the General Accounting Office with an abstract that begins "The government produces billions of coins and currency notes each year. Coins are made by the U.S. Mint and issued by the Treasury Department. Currency notes are made by the Bureau of Engraving and Printing and issued by the Federal Reserve System (Fed). The Fed buys coins from the Mint at face value but pays the Bureau only the costs of printing currency. Coins on the books of the Fed are assets that are issued by the Mint, and notes are liabilities of the Federal Reserve Banks. In recent years congressional hearings have highlighted the confusion over differences in the budgetary and accounting treatment of coins and currency. In addition, the Treasury Inspector General and others have reported problems with Mint and Bureau operations. GAO was asked to review (1) how the costs and earnings from coins and currency are budgeted and accounted for and (2) whether any operational problems at the Mint and Bureau need further action."

A letter report issued by the General Accounting Office with an abstract that begins "The nation faces a complex challenge in addressing recent trends in children's health and eating habits. To address these trends, in 2001, the U.S. Surgeon General issued a call to action to prevent and decrease overweight and obesity among all Americans, especially children. In this statement, schools were identified as one of the key settings for public health strategies to address these issues. The National School Lunch and School Breakfast Programs provide millions of children with nutritious meals each school day. The United States Department of Agriculture's (USDA) Food and Nutrition Service (FNS) administers these programs at the federal level, and FNS subsidizes the meals served through these programs in local schools as long as the meals meet certain nutritional guidelines. In the last decade, these nutritional guidelines were amended to require schools to serve meals that adhere to the Dietary Guidelines for Americans, which limit total and saturated fat and provide specific minimum levels of vitamins and nutrients. Despite these efforts to improve the nutritional quality of meals offered through the school meal programs, other foods not provided through these programs are often available to …

A letter report issued by the Government Accountability Office with an abstract that begins "The American Recovery and Reinvestment Act of 2009 (Recovery Act) is estimated to cost about $787 billion over the next several years, of which about $280 billion will be administered through states and localities. The Recovery Act requires GAO to do bimonthly reviews of the use of funds by selected states and localities. In this first report, GAO describes selected states' and localities' (1) uses of and planning of Recovery Act funds, (2) accountability approaches, and (3) plans to evaluate the impact of funds received. GAO's work is focused on 16 states and the District of Columbia--representing about 65 percent of the U.S. population and two-thirds of the intergovernmental federal assistance available through the Recovery Act. GAO collected documents from and interviewed state and local officials, including Governors, "Recovery Czars," State Auditors, Controllers, and Treasurers. GAO also reviewed guidance from the Office of Management and Budget (OMB) and other federal agencies."

A letter report issued by the General Accounting Office with an abstract that begins "The Veterans Benefits Administration (VBA) provided $23 billion in monthly cash benefits to 3.2 million disabled veterans and their families through its compensation and pension program in fiscal year 2001. In the same year, VBA mailed 1.2 million "notification" letters to veterans and their families, informing them of VBA's decisions on compensation or pension benefits claims filed. VBA also sent 1.2 million "development" letters in fiscal year 2001 requesting information in order to make a decision on claims. VBA found in 1995 that its notification and development letters failed to communicate adequately, and launched an initiative, called Reader-Focused Writing, to improve its written communications. In its letters, VBA clearly explained some, but not all, of the key aspects that claimants needed to understand. Beyond the lack of clarity in these letters, various writing deficiencies, such as sequencing and formatting problems, reduced the value of VBA's letters. First, in many of its rating decision documents and development letters, VBA attempts to achieve more than one objective and, in doing so, compromises clarity for the reader. Second, although VBA's central office and some regional offices have developed boilerplate …

A letter report issued by the General Accounting Office with an abstract that begins "Although Social Security's benefit and contribution provisions are neutral with respect to race, ethnicity, and gender, concerns about the experiences of minority groups under Social Security focus on whether they benefit less than whites, particularly because of the shorter life expectancy of blacks. These concerns are related to the concept of equity, or how benefits compare with taxes. To gain a thorough understanding of the experiences of minority populations under Social Security, GAO was asked to examine (1) what socioeconomic and demographic factors influence Social Security taxes paid and benefits received and (2) how different equity measures compare across racial groups. Because of the current system's projected actuarial deficit, to conduct this study, GAO made its calculations using three policy scenarios, each of which achieves 75-year solvency: a payroll tax increase and a progressive and proportional benefit cut. Further, GAO used three measures of equity: lifetime benefit-to-tax ratios, net lifetime benefits, and real internal rates of return. GAO also examined four birth cohorts: 1931-40, 1941-45, 1946-55, and 1956-64."

A letter report issued by the General Accounting Office with an abstract that begins "After the terrorist attacks of September 11, 2001, insurance coverage for terrorism largely disappeared. Congress passed the Terrorism Risk Insurance Act (TRIA) in 2002 to help commercial property-casualty policyholders obtain terrorism insurance and give the insurance industry time to develop mechanisms to provide such insurance after the act expires on December 31, 2005. Under TRIA, the Department of Treasury caps insurer liability and would process claims and reimburse insurers for a large share of losses from terrorist acts that Treasury certified as meeting certain criteria. As Treasury and industry participants have operated under TRIA for more than a year, GAO was asked to describe (1) their progress in implementing the act and (2) changes in the terrorism insurance market under TRIA."

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2007, federal agencies worked with over 160,000 contractors, obligating over $456 billion, to help accomplish federal missions. This reliance on contractors makes it critical that agencies have the information necessary to properly evaluate a contractor's prior history of performance and better inform agencies' contract award decisions. While actions have been taken to improve the sharing of past performance information and its use--including the development of the Past Performance Information Retrieval System (PPIRS)--concerns remain about this information. This report assesses agencies' use of past performance information in awarding contracts; identifies challenges that hinder systematic sharing of past performance information; and describes efforts to improve contractor performance information. In conducting this work, GAO analyzed 62 contract solicitations from fiscal years 2007 and 2008 and met with 121 contracting officials. While the solicitations represent a range of contracts and contractors, GAO's findings cannot be generalized to all federal contracts."

A briefing report issued by the General Accounting Office with an abstract that begins "The attacks of September 11, 2001, and recent anthrax exposures have heightened long-standing concerns about the proliferation of biological weapons and the United States' ability to quickly respond to such incidents. The United States must identify technologies to protect against biological weapons, such as anthrax, without harming humans. Ionizing radiation has emerged as the leading current technology for mail sanitization. However, ionizing radiation may have adverse effects on mailed material, and it may not be applicable to some types of parcels, boxes, and large packages. In addition, applying ionizing radiation in a mail-processing environment requires radiation and biohazard precautions, such as shielding the radiation source and wearing protective gear."

A letter report issued by the General Accounting Office with an abstract that begins "The Thrift Savings Plan (TSP) is a retirement savings and investment plan for federal employees, governed by the Federal Retirement Thrift Investment Board (the TSP Board). Recent events relating to the TSP Board's contract to upgrade TSP's record keeping system have raised questions about the management of the TSP. In light of the TSP Board's actions relating to the record keeping system and the recent submission of the TSP Board's legislative proposal that would enhance its independence, Congressional requesters asked us to examine federal oversight of the TSP Board. Specifically, our objectives were to (1) describe the Department of Labor's (DOL) oversight authority, under the Federal Employees' Retirement System Act of 1986 (FERSA) and (2) determine the actions DOL has taken in exercising its authority over TSP."

A letter report issued by the General Accounting Office with an abstract that begins "The Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) of 1996 changed the nation's cash assistance program for needy families with children by replacing the Aid to Families with Dependent Children program, with the Temporary Assistance for Needy Families (TANF) block grant. As specified in PRWORA, TANF's goals include ending the dependence of families receiving government benefits by promoting job preparation, work, and marriage; preventing and reducing the incidence of non-marital pregnancies; and encouraging two-parent families. Contracting with nongovernmental entities to provide TANF-funded services occurs in most states and exceeded $1.5 billion in federal and state funds in 2001. A GAO survey indicated that the most commonly contracted services included education and training, job placement, and support services to promote job entry or retention. The Department of Health and Human Services (HHS) relies primarily on state single audit reports to oversee TANF contracting by states and localities. HHS officials told GAO that their regional offices follow up on the TANF deficiencies identified and that HHS focuses on reported deficiencies that involve unallowable or questionable costs. However, HHS officials said that they do not know the extent …

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) has treated ballistic missile defense as a priority since the mid-1980s and has invested tens of billions of dollars to research and develop such capabilities. In 2002 two key events transformed DOD's approach in this area: (1) the Secretary of Defense consolidated existing missile defense elements into a single acquisition program and placed them under the management of the Missile Defense Agency (MDA) and (2) the President directed MDA to begin fielding an initial configuration, or block, of missile defense capabilities in 2004. MDA estimates it will need $53 billion between fiscal years 2004 and 2009 to continue the development, fielding, and evolution of ballistic missile defenses. To fulfill a congressional mandate, GAO assessed the extent to which MDA achieved program goals in fiscal year 2003. While conducting this review, GAO also observed shortcomings in how MDA defines its goals."

A letter report issued by the Government Accountability Office with an abstract that begins "The turmoil in financial markets and the economic downturn has brought significant financial stress to the auto manufacturing industry. The economic reach of the auto industry in the United States is broad, affecting autoworkers, auto suppliers, stock and bondholders, dealers, and certain states. To help stabilize the U.S. auto industry and avoid disruptions that could pose systemic risk to the nation's economy, in December 2008 the Department of the Treasury established the Automotive Industry Financing Program (AIFP) under the Troubled Asset Relief Program (TARP). From December 2008 through March 2009, Treasury has allocated about $36 billion to this program, including loans to Chrysler Holding LLC (Chrysler) and General Motors (GM). GAO has previously identified three principles to guide federal assistance to large firms: define the problem, determine the national interests and set goals and objectives, and protect the government's interests. As part of GAO's statutorily mandated responsibilities to provide timely oversight of TARP activities, this report discusses the (1) nature and purpose of assistance to the auto industry, (2) how the assistance addresses the three principles, and (3) important factors for Chrysler and GM to address …

This report reviews the history and trends of oil spills in the United States; identifies the legal authorities governing oil spill prevention, response, and cleanup; and examines the threats of future oil spills in U.S. coastal waters.

This report examines Latin America’s current political environment and its apparent effect on energy production in the region. It also discusses efforts to help many Latin American and Caribbean countries dependent on energy imports, including Venezuela’s preferential oil programs, the Mexico-led Meso-American Energy Integration Program, and U.S.-Brazilian cooperation on biofuels. The report also examines policy approaches that have been proposed for increased hemispheric energy cooperation, congressional interest in the topic of hemispheric energy security, and related legislative initiatives.

The Constitution of the United States makes no specific allowance for any one of the co-equal branches to have access to information held by the others and contains no provision expressly establishing a procedure for, or a right of, public access to government information. Nonetheless, Congress has legislated various public access laws. These include two records access statutes — the Freedom of Information Act and the Privacy Act — and two meetings access statutes — the Federal Advisory Committee Act and the Government in the Sunshine Act. This report provides background on the issue of government transparency and examines relevant litigation.

This report discusses the proposed listing of polar bears as threatened under the Endangered Species Act (ESA; 16 U.S.C. §§1531 et seq.), which highlights the intersection of two significant issues currently before Congress — climate change and species protection.

This report provides an overview of Department of Health and Human Services (HHS) spending on HIV/AIDS (human immunodeficiency virus/acquired immune deficiency syndrome) as well as budget numbers for other federal government programs targeting HIV/AIDS.

This report examines the U.S. trade deficit, paying special attention to what causes the imbalance, why it may be a problem, and what can be done to correct it.

A letter report issued by the General Accounting Office with an abstract that begins "U. S. broadcast television stations are now switching from analog to digital television (DTV). The transition to digital technologies was sought by many broadcasters and was mandated by Congress and the Federal Communications Commission (FCC). FCC established 2006 as the target date for ending analog transmissions---a deadline later codified by Congress. At least 24 percent of all commercial television stations are now broadcasting a digital signal. However, these stations report little interest in receiving DTV. Transitioning stations reported that funding was one of the most prevalent problems. Seventy-four percent of transitioning stations indicated that the problems they are facing are so significant that they may not be able to begin broadcasting a DTV signal by May 2002, as required. Sixty-eight percent of transitioning stations said that a realistic extension for them would be one year or more. Thirty-one percent of the transitioning stations that said they might miss their May 2002 deadline reported that, if the transition were driven by market forces such as competition, technology, and consumer demand, they likely would not be on the air with a digital signal until after 2010. Another four …

This report provides a summary and analysis of legislative proposals that would provide voting representation in Congress to residents of the District of Columbia.

This report provides information about the tax treatment of both the earned income of members of the Armed Forces serving in combat zones and the earned income of U.S. citizens working overseas. A brief discussion of the possible expansion of income tax exclusion to government civilian employees in a combat zone and an analysis of the relevant policy issues is also included.

This report will introduce a newcomer to the Washington, DC, metropolitan area to sources of general interest, neighborhoods, housing, and public transportation.

This report discusses the major provisions of the ADA and will discuss selected recent issues, including the supreme court cases. It will be updated as development warrant.

This report reviews congressional action on FY2008 supplemental appropriations through December 2007.