A letter report issued by the Government Accountability Office with an abstract that begins "Since fiscal year 1995, the John F. Kennedy Center for the Performing Arts (Center) has been responsible and received federal funding for implementing capital improvement projects and operations and maintenance activities. The Kennedy Center's Comprehensive Building Plan identifies capital projects needed to renovate the Center and bring it into compliance with current life safety and accessibility codes. The Kennedy Center currently is planning to construct, with private funds, two new buildings to open in 2013 on a new plaza to be built adjacent to the existing facility. The Kennedy Center expects federal funding to operate and maintain these buildings. GAO was asked to examine (1) how much the Center has received in federal appropriations for capital projects, (2) the status of the Comprehensive Building Plan and updates, and (3) the potential impact of the Center's plaza project on the need for future operations and maintenance funding."

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Energy (DOE), which carries out its national security, environmental cleanup, and research missions through extensive use of contractors, faces significant costs for postretirement health and pension benefits for contractor employees. Given DOE's long history of using contractors and the rising cost of postretirement benefits, the Chairman, House Committee on Appropriations, Subcommittee on Energy and Water Development, asked GAO to (1) analyze DOE's estimated financial obligation for postretirement health and pension benefits for contractor employees at the end of fiscal year 2003, (2) determine how DOE evaluates its contractor postretirement health and pension benefit programs and assesses the comparative levels of benefits offered by contractors, and (3) assess how DOE's oversight of these benefits could be enhanced."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of State is in the early stages of a proposed multibillion dollar program to build secure new embassies and consulates around the world. Under the proposed Capital Security Cost-Sharing Program, all agencies with staff assigned to overseas diplomatic missions would share in construction costs. This report describes (1) the rationale for and development of the program, (2) agency concerns about the program, and (3) the influence of the program on agencies' overseas staff levels."

Other written product issued by the Government Accountability Office with an abstract that begins "Presented is GAO's performance and accountability report for fiscal year 2004. 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 18th 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 Government Accountability Office with an abstract that begins "This report presents our opinion on the financial statements of the Congressional Award Foundation for the fiscal years ended September 30, 2003, and 2002. These financial statements are the responsibility of the Congressional Award Foundation. This report also presents (1) our opinion on the effectiveness of the Foundation's related internal control as of September 30, 2003, and (2) our conclusion on the Foundation's compliance in fiscal year 2003 with selected provisions of laws and regulations we tested. We conducted our audit pursuant to section 8 of the Congressional Award Act, as amended (2 U.S.C. 807), and in accordance with U.S. generally accepted government auditing standards."

A letter report issued by the General Accounting Office with an abstract that begins "Following a history of increasing cost estimates to complete F/A-22 development, Congress asked GAO to assess the Air Force's F/A-22 development program annually and determine whether the Air Force is meeting key performance, schedule, and cost goals. On April 23, 2003, a congressional subcommittee requested that the Department of Defense (DOD) provide more detailed information on the business case that supports the estimated quantities and costs for an affordable F/A-22 program. Specifically, GAO (1) identified changes in the F/A-22 program since its inception, (2) reviewed the status of the development activities, and (3) examined the sufficiency of business case information provided for congressional oversight."

A letter report issued by the Government Accountability Office with an abstract that begins "The nation's social welfare system has been transformed into a system emphasizing work and personal responsibility, primarily through the creation of the Temporary Assistance for Needy Families (TANF) block grant. The Supplemental Security Income (SSI) program has expanded policies to help recipients improve self-sufficiency. Given that SSA data indicate an overlap in the populations served by TANF and SSI, and the changes in both programs, this report examines (1) the extent that TANF recipients with impairments are encouraged to apply for SSI and what is known about how SSI caseload growth has been affected by such TANF cases, (2) the extent that work requirements are imposed on TANF recipients applying for SSI, and the range of services provided to such recipients, and (3) the extent that interactions exist between the SSI and TANF programs to assist individuals capable of working to obtain employment."

A letter report issued by the General Accounting Office with an abstract that begins "Under the current Social Security benefit formula, retired workers receive benefits that equal about 50 percent of pre-retirement earnings for a low-wage worker but only about 30 percent for a relatively high-wage worker. Factors other than earnings also influence the distribution of benefits, including the program's provisions for disabled workers, spouses, children, and survivors. Changes in the program over time also affect the distribution of benefits across generations. Social Security faces a long-term structural financing shortfall. Program changes to address that shortfall could alter the way Social Security's benefits and revenues are distributed across the population and affect the income security of millions of Americans. To gain a better understanding of the distributional effects of potential program changes, the Chairman and Ranking Minority Member of the Senate Special Committee on Aging asked us to address (1) how to define and describe "progressivity," that is, the distribution of benefits and taxes with respect to earnings level, when assessing the current Social Security system or proposed changes to it; (2) what factors influence the distributional effects of the current Social Security program; and (3) what would be the …

A letter report issued by the General Accounting Office with an abstract that begins "This report responds to a request by the Ranking Minority Member, House Committee on Veterans' Affairs, for an analysis of the findings and recommendations contained in the March 2004 report of the Department of Veterans Affairs (VA) Task Force on Vocational Rehabilitation and Employment (VR&E). The mission of the VR&E program is to provide comprehensive services and assistance necessary to enable veterans with service-connected disabilities and employment handicaps to become employable, then obtain and maintain stable and suitable employment. We agreed to review and comment on the Task Force report's key findings and recommendations and make general observations about these findings and recommendations in light of our previous and ongoing work in the area."

A letter report issued by the Government Accountability Office with an abstract that begins "During the 2001-2002 school year, more than 400,000 special education teachers provided instructional services to approximately 6 million students with disabilities in U.S. schools. Two federal laws contain teacher qualification requirements that apply to special education teachers: the No Child Left Behind Act (NCLBA) and the Individuals with Disabilities Education Act (IDEA). Given the committee's interest in issues related to highly qualified special education teachers, we are providing information about (1) the state certification requirements, including the use of alternative certification programs, for special education teachers, and how they relate to NCLBA requirements; (2) the factors that facilitate or impede state efforts to ensure that special education teachers meet NCLBA requirements; and (3) how different offices in the Department of Education (Education) assist states in addressing NCLBA teacher requirements."

Correspondence issued by the Government Accountability Office with an abstract that begins "In December 2000, the Congress passed the Launching Our Communities' Access to Local Television Act of 2000 (Local TV Act or act). The act created the Local Television Loan Guarantee Program (Program) and established the Local Television Loan Guarantee Board (Board) to finance projects that will provide access to signals of local television stations to households in areas with limited or no access to such signals from a commercial satellite service or other multichannel video provider. The Board may approve loan guarantees up to 80 percent of loans totaling no more than $1.25 billion in aggregate. In November 2001, the Congress appropriated $2 million for administrative expenses to implement the Program. Section 1006 of the act requires that we perform an annual audit of the (1) administration of the provisions of the act, and (2) financial position of each applicant who receives a loan guarantee under the act, including the nature, amount, and purpose of investments made by the applicant. In October 2003, we issued our first annual report as required by the act. This second report addresses the status of the $2 million administrative appropriation and the …

A letter report issued by the Government Accountability Office with an abstract that begins "Most taxpayers have their only contact with IRS during the filing season, with tens of millions filing their returns, getting refunds, and seeking assistance by calling or visiting IRS's offices or Web site. GAO was asked to assess IRS's performance in 2004 relative to goals and prior years' performance as well as initiatives or other factors that significantly affected performance for the following areas: (1) the processing of paper and electronic returns, (2) telephone service, (3) walk-in service, and (4) Web site service."

A letter report issued by the Government Accountability Office with an abstract that begins "Over 335,000 reserve members have been involuntarily called to active duty since September 11, 2001, and the Department of Defense (DOD) expects future reserve usage to remain high. This report is the second in response to a request for GAO to review DOD's mobilization and demobilization process. This review specifically examined the extent to which (1) DOD's implementation of a key mobilization authority and personnel polices affect reserve force availability, (2) the Army was able to execute its mobilization and demobilization plans efficiently, and (3) DOD can manage the health of its mobilized reserve forces."

A letter report issued by the Government Accountability Office with an abstract that begins "The Homeland Security Act of 2002 authorized the Department of Homeland Security (DHS) to establish a pilot program for the use of acquisition agreements known as "other transactions." Because they are exempt from many of the requirements that apply to government contracts, other transactions can be useful in acquiring cutting-edge technologies from entities that traditionally have declined to do business with the government. The act requires GAO to report to Congress on the use of other transactions by DHS. To fulfill this obligation, GAO (1) determined if DHS has developed policies and established a workforce to manage other transactions effectively and (2) evaluated how effectively DHS has used its other transactions authority to attract nontraditional government contractors."

A letter report issued by the Government Accountability Office with an abstract that begins "International trade in wildlife is a multibillion-dollar industry that, in some cases, has taken species to the brink of extinction. To address the problem, several countries, including the United States, created an international treaty--the Convention on International Trade in Endangered Species of Wild Fauna and Flora--that took effect in 1975. The United States also has domestic laws, such as the Endangered Species Act, that protect species. The protections provided by the Convention and domestic laws can differ. For example, in some cases, U.S. laws afford more stringent protections to species than the Convention does; such stricter protections can prevent U.S. interests from participating in trade that is permitted by the Convention. The Convention's member countries meet periodically to discuss implementation of the Convention and are scheduled next to meet in Thailand in October 2004. In anticipation of this meeting, GAO was asked to report on (1) how implementation of the Convention has changed over the years, (2) U.S. funding and other resources spent on Convention-related activities, and (3) the relationship between the Convention and some domestic laws. The Department of the Interior and the National Oceanic …

A letter report issued by the Government Accountability Office with an abstract that begins "The Medicare hospice benefit provides care to patients with a terminal illness. For each patient, hospices are paid a per diem rate corresponding to one of four payment categories, which are based on service intensity and location of care. Since implementation in 1983, the payment methodology and rates have not been evaluated. The Medicare, Medicaid, and SCHIP Balanced Budget Refinement Act of 1999 directed GAO to study the feasibility and advisability of updating Medicare's payment rates for hospice care. In this report, GAO (1) compares freestanding hospices' costs to Medicare payment rates and (2) evaluates the appropriateness of the per diem payment methodology. Because of Medicare data limitations, it was not possible to compare actual payments to costs or examine the services provided to each patient."

Correspondence issued by the Government Accountability Office with an abstract that begins "Prior to the transfer of the functions of the Federal Emergency Management Agency (FEMA) to the newly established Department of Homeland Security (DHS) within the Emergency Preparedness and Response Directorate (EP&R), FEMA was one of 24 Chief Financial Officers (CFO) Act agencies required to obtain annual financial statement audits. While DHS obtained a financial statement audit covering the period from March 1 through September 30, 2003, no financial statement audit was performed for FEMA activities for the 5 months prior to March 1, 2003. For fiscal year 2001, FEMA received a qualified audit opinion, which was due mostly to the auditor's inability to determine the accuracy of the amount reported for FEMA's equipment as well as other property issues. Although FEMA received an unqualified opinion from its auditor in fiscal year 2002, the auditor reported six material weaknesses (one relating to its real and personal property system processes) and one reportable condition as well as significant year-end adjustments made to property accounts. Furthermore, the audit report noted that FEMA did not have policies and procedures in place to ensure the accuracy of data recorded in its personal property …

A letter report issued by the General Accounting Office with an abstract that begins "From 1993 through 2002, the Department of Defense (DOD) delivered over $150 billion in services and defense articles--including classified spare parts and unclassified items containing military technology--to countries through foreign military sales programs. GAO was asked to review whether the Army's key internal controls adequately restricted blanket orders for (1) classified spare parts and (2) unclassified items containing military technology. GAO was also asked to determine if periodic tests were conducted to validate the Army's system and its logic."

A letter report issued by the Government Accountability Office with an abstract that begins "The Chairman and Ranking Minority Member, Senate Committee on Veterans' Affairs, asked GAO to assist the committee in its oversight of the Veterans Benefits Administration's (VBA) disability compensation and pension programs. This report examines (1) VBA's determination and justification of claims processing staffing levels, and the role of productivity in such determinations, and (2) VBA's projections of future claims workload and complexity."

A letter report issued by the Government Accountability Office with an abstract that begins "The National Defense Authorization Act for Fiscal Year 2004 noted that it was the sense of the Congress that "the sacrifices made by the members of the Armed Forces are significant and are worthy of meaningful expressions of gratitude by the United States, especially in cases of sacrifice through loss of life." In addition to offering expressions of gratitude, the government offers a variety of benefits, including Social Security benefits, to survivors of servicemembers who die while on active duty. GAO was asked to address two questions: (1) To what extent are the survivor benefits provided to servicemembers different from those provided to federal, state, and city government employees in general and (2) To what extent do federal, state, and city governments supplement their general survivor benefits for employees in high-risk occupations?"

Testimony issued by the General Accounting Office with an abstract that begins "Under the current Social Security benefit formula, retired workers can receive benefits at age 65 that equal about 50 percent of preretirement earnings for an illustrative low-wage worker but only about 30 percent for an illustrative high-wage worker. Factors other than earnings also influence the distribution of benefits, including the program's provisions for disabled workers, spouses, children, and survivors. Changes in the program over time also affect the distribution of benefits across generations. Social Security faces a long-term structural financing shortfall. Program changes to address that shortfall could alter the way Social Security's benefits and revenues are distributed across the population and affect the income security of millions of Americans. The Chairman of the Senate Special Committee on Aging asked us to discuss how selected Social Security reform proposals might affect the distribution of benefits and taxes."

Testimony issued by the Government Accountability Office with an abstract that begins "The General Services Administration (GSA) has begun planning for a governmentwide telecommunications program known as Networx. GSA issued a request for information in October 2003 that proposed two acquisitions: Networx Universal, which was to provide a full range of national and international network services across the United States, and Networx Select, which was to provide agencies with leading-edge services with less extensive geographic coverage. Contracts under the Select acquisition were to be awarded 9 months after the Universal In February, we testified on GSA's initial plans and identified four key challenges GSA faced in ensuring a successful outcome for the program: structure and scheduling, transition planning, service inventories, and performance measures. GAO assessed GSA's progress in addressing the challenges identified as well as GSA's efforts to address long-standing issues related to billing."

A letter report issued by the General Accounting Office with an abstract that begins "The key to a successful census is meticulous planning as it helps ensure greater cost-effectiveness. However, the 2000 and previous censuses have been marked by poor planning, which unnecessarily raised the costs and risks of those efforts. GAO was asked to (1) review the U.S. Census Bureau's (Bureau) current plans for 2010 and whether they might address shortcomings of the 2000 Census, (2) analyze the Bureau's cost estimates, and (3) review the rigor of the Bureau's 2010 planning process."

A chapter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) introduced its Patient Safety Program in 1999 in order to discover and fix system flaws that could harm patients. The Program process relies on staff reports of close calls and adverse events. GAO found that achieving success requires a cultural shift from fear of punishment for reporting close calls and adverse events to mutual trust and comfort in reporting them. GAO used ethnographic techniques to study the Patient Safety Program from the perspective of direct care clinicians at four VA medical facilities. This approach recognizes that what people say, do, and believe reflects a shared culture. The focus included (1) the status of VA's efforts to implement the Program, (2) the extent to which a culture exists that supports the Program, and (3) practices that promote patient safety. GAO combined more traditional survey methods with those from ethnography, including in-depth interviews and observation."