A letter report issued by the Government Accountability Office with an abstract that begins "Federal Reserve Banks fulfill the coin demand of the nation's depository institutions--which include commercial banks, savings and loan associations, and credit unions--by ordering new coins from the U.S. Mint and managing coins held in inventory at the Reserve Banks and in coin terminals. Reliably estimating the demand for coins and efficiently managing the inventory of circulated coins is important to ensure that depository institutions have enough coins to meet the public's demand and to avoid unnecessary coin production costs. Since late 2006, rising metal prices have driven the costs of producing pennies and nickels above the face values of the coins. This report addresses (1) the Reserve Banks' process for ordering and distributing coins to the nation's depository institutions and (2) the extent to which this process meets depository institutions' demand for coins. GAO interviewed officials responsible for coin distribution at each of the 12 Reserve Banks and met with representatives of 4 large operators of Federal Reserve coin terminals, 2 banking associations, the U.S. Mint, and the nation's largest coin recycling company. GAO also analyzed Reserve Bank data for fiscal years 1993 through 2007. Federal …

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. trade preference programs promote economic development in poorer nations by providing export opportunities. The Generalized System of Preferences, Caribbean Basin Initiative, Andean Trade Preference Act, and African Growth and Opportunity Act unilaterally reduce U.S. tariffs for many products from over 130 countries. However, three of these programs expire partially or in full this year, and Congress is exploring options as it considers renewal. GAO was asked to review the programs' effects on the United States and on foreign beneficiaries' exports and development, identify policy trade-offs concerning these programs, and evaluate the overall U.S. approach to preference programs. To address these objectives, we analyzed trade data, reviewed trade literature and program documents, interviewed U.S. officials, and did fieldwork in six countries."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) relies heavily on petroleum-based fuel for mobility energy--the energy required for moving and sustaining its forces and weapons platforms for military operations. Dependence on foreign oil, projected increases in worldwide demand, and rising oil costs, as well as the significant logistics burden associated with moving fuel on the battlefield, will likely require DOD to address its mobility energy demand. GAO was asked to (1) identify key efforts under way to reduce mobility energy demand and (2) assess the extent to which DOD has established an overarching organizational framework to guide and oversee these efforts. GAO reviewed DOD documents, policies, and studies, and interviewed agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Over the past several years, GAO has issued numerous reports and testimonies on internal control breakdowns in certain individual agencies' purchase card programs. In light of these findings, GAO was asked to analyze purchase card transactions governmentwide to (1) determine whether internal control weaknesses existed in the government purchase card program and (2) if so, identify examples of fraudulent, improper, and abusive activity. GAO used statistical sampling to systematically test internal controls and data mining procedures to identify fraudulent, improper, and abusive activity. GAO's work was not designed to determine the overall extent of fraudulent, improper, or abusive transactions."

A letter report issued by the Government Accountability Office with an abstract that begins "Improvised explosive devices (IED) have been and continue to be a significant threat to U.S. forces. The Department of Defense (DOD) expanded efforts to defeat IEDs with the establishment of the Joint Improvised Explosive Device Defeat Organization (JIEDDO) in January 2006. GAO was asked to review JIEDDO's management and operations. For this second report in its series, GAO determined (1) the extent to which JIEDDO's management processes provide adequate assurances that its financial information is accurate and provides transparency over its operations and (2) the extent to which JIEDDO identifies, records, tracks, and reports numbers of all personnel, including contractors. GAO analyzed data for the first half of fiscal year 2007, which included 47 funding transactions totaling $1.34 billion for 24 initiatives to address these objectives."

A letter report issued by the Government Accountability Office with an abstract that begins "In January 2007 the President announced an initiative, referred to as Grow the Force, to increase the end strength in the Army by more than 74,000 by 2013 and the Marine Corps by 27,000 personnel by 2011 to enhance U.S. forces, reduce stress on deployable personnel, and provide necessary forces for success in the Global War on Terrorism. The Department of Defense (DOD) estimates that it will need more than $17 billion for facilities to accommodate the planned personnel increases. GAO was asked to review (1) the process the Army and Marine Corps used to develop construction projects associated with Grow the Force, (2) the extent to which the projects submitted in DOD's budget requests for fiscal years 2007 and 2008 support the initiative, and (3) whether the Army and Marine Corps plan to use temporary facilities while construction projects are completed. GAO reviewed the construction projects associated with Grow the Force in DOD's budget requests for fiscal years 2007 and 2008, reviewed stationing documents, and interviewed officials at Army and Marine Corps headquarters and six installations on the process used to develop projects. In comments …

A letter report issued by the Government Accountability Office with an abstract that begins "The National Nanotechnology Initiative (NNI), administered by the Office of Science and Technology Policy (OSTP), is a multiagency effort intended to coordinate the nanotechnology-related activities of 25 federal agencies that fund nanoscale research or have a stake in the results. Nanotechnology is the ability to control matter at the scale of a nanometer--one billionth of a meter. A key research area funded by some federal agencies relates to potential environmental, health, and safety (EHS) risks that may result from exposure to nanoscale materials. Because of concerns about federal efforts to fund and prioritize EHS research, GAO was asked to determine (1) the extent to which selected agencies conducted such research in fiscal year 2006; (2) the reasonableness of the agencies' and the NNI's processes to identify and prioritize such federal research; and (3) the effectiveness of the agencies' and the NNI's process to coordinate this research. GAO reviewed quantitative and qualitative data from five federal agencies that provided 96 percent of fiscal year 2006 funding for EHS research."

A letter report issued by the Government Accountability Office with an abstract that begins "As requested, we provided for audits of the financial statements of the U.S. Senate Restaurants Revolving Fund (the Fund) for the fiscal years ended September 30, 2007, and 2006, by contracting with the independent public accounting firm of Clifton Gunderson LLP. The contract required that the audit be conducted in accordance with U.S. generally accepted government auditing standards and the joint GAO/President's Council on Integrity and Efficiency (PCIE) Financial Audit Manual."

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) Business Systems Modernization (BSM) program is a multibillion-dollar, high-risk, highly complex effort that involves the development and delivery of a number of modernized systems that are intended to replace the agency's aging business and tax processing systems. As required by law, IRS submitted its fiscal year 2008 expenditure plan in August 2007 to congressional appropriations committees, requesting $235.8 million from the BSM account. GAO's objectives in reviewing the plan were to (1) determine whether it satisfied the conditions specified in the law, (2) determine IRS's progress in implementing prior expenditure plan review recommendations, and (3) provide additional observations about the plan and the BSM program. To accomplish the objectives, GAO analyzed the plan, reviewed related documentation, and interviewed IRS officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Surface transportation programs need to be reexamined in the context of the nation's current unsustainable fiscal path. Surface transportation programs are particularly ready for review as the Highway Trust Fund faces a fiscal imbalance at a time when both congestion and travel demand are growing. As you requested, this report (1) provides an overview of the federal role in surface transportation and the goals and structures of federal programs, (2) summarizes GAO's conclusions about the structure and performance of these programs, and (3) provides principles to assess options for focusing future surface transportation programs. GAO's study is based on prior GAO reports, stakeholder reports and interviews, Department of Transportation documents, and the views of transportation experts."

A letter report issued by the Government Accountability Office with an abstract that begins "The Native Hawaiian Education Act (NHEA) seeks to develop innovative educational programs to assist Native Hawaiians. The Department of Education (Education) administers NHEA and has provided grants for a wide range of activities. Education is authorized to establish a Native Hawaiian Education Council and seven island councils to help implement NHEA. To inform reauthorization, GAO was asked to analyze (1) what is known about NHEA's impact on Native Hawaiian education, (2) Education's efforts to oversee NHEA grants, and (3) the extent to which Education and the Native Hawaiian councils have fulfilled their roles and responsibilities. To do this, GAO reviewed federal laws and regulations and departmental documents, and interviewed Education officials, council members, grantees, and experts in Native Hawaiian education."

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. Customs and Border Protection (CBP) has been unable to collect hundreds of millions of dollars in antidumping (AD) and countervailing (CV) duties. The Department of Commerce imposes these duties to remedy injurious unfair foreign trade practices (unfairly low prices or subsidies). The noncollection of AD/CV duties means that the U.S. government has not fully remedied the unfair trade practices and bears a substantial loss of revenue. GAO was asked to examine the (1) nature and extent of uncollected AD/CV duties, (2) factors contributing to uncollected AD/CV duties and steps taken to address these factors, and (3) options for aiding duty collections. To analyze these issues, GAO reviewed CBP data for fiscal years 2001 through 2007, agency documents and reports, and interviewed government officials and private sector representatives"

A letter report issued by the Government Accountability Office with an abstract that begins "According to the Centers for Disease Control and Prevention (CDC), health-care-associated infections (HAI) are estimated to be 1 of the top 10 causes of death in the United States. HAIs are infections that patients acquire while receiving treatment for other conditions. GAO was asked to examine (1) CDC's guidelines for hospitals to reduce or prevent HAIs and what the Department of Health and Human Services (HHS) does to promote their implementation, (2) Centers for Medicare & Medicaid Services' (CMS) and hospital accrediting organizations' required standards for hospitals to reduce or prevent HAIs and how compliance is assessed, and (3) HHS programs that collect data related to HAIs and integration of the data across HHS. GAO reviewed documents and interviewed officials from CDC, CMS, the Agency for Healthcare Research and Quality (AHRQ), and accrediting organizations."

A letter report issued by the Government Accountability Office with an abstract that begins "The Commonwealth of the Northern Mariana Islands (CNMI) is subject to most U.S. laws but, under the terms of its 1976 covenant with the United States, administers its own immigration system. It has applied this flexibility to admit substantial numbers of foreign workers, in addition to admitting tourists and foreign investors. The covenant grants Congress the right to apply federal immigration law to the CNMI. On December 11, 2007, the House of Representatives passed legislation applying U.S. immigration law to the CNMI; as of report issuance, this legislation was pending in the Senate. If passed, it will amend the covenant and will apply federal immigration law to the CNMI 1 year after the legislation's enactment, subject to a transition period that begins 1 year after enactment but may be delayed 180 days. GAO was asked to review key provisions of the pending legislation, current U.S. immigration law, and current CNMI immigration law, particularly regarding (1) foreign workers, (2) tourists, and (3) foreign investors. The Departments of Homeland Security and the Interior generally agreed with the findings in this report, and the Department of Labor provided no …

A letter report issued by the Government Accountability Office with an abstract that begins "The Army's Future Combat System (FCS) requires a software-based advanced information network to meld people, sensors, and weapons into a cohesive fighting force. As software controls 95 percent of FCS's functionality, it determines the success or failure of the program. The Army contracted with the Boeing Company as a lead systems integrator (LSI) to define, develop and integrate FCS, including software development. GAO must by law report annually on FCS. This is one of two reports to meet this requirement. It addresses risks facing the development of network and software, the practices being used to manage software, and the timing of key network demonstrations. In conducting our work, GAO has contacted numerous DOD, Army, and contractor offices; reviewed technical documents on software and network development and plans; attended meetings; and spoken to Army and other officials on various aspects of FCS network and software development. GAO also performed detailed work at five FCS software developers."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) and the Department of Defense (DOD) have a long history of partnering to achieve more cost-effective use of health care resources. Their partnerships have evolved to include joint ventures--joint efforts to construct or share medical facilities. VA has maintained eight joint ventures with DOD across the country. VA has also developed partnerships, or affiliations, with university medical schools to obtain health care services for veterans and provide training to medical residents. VA has not entered into a joint venture with an academic affiliate to date. However, several proposals for such joint ventures have surfaced in the last decade. This congressionally requested report discusses the (1) potential benefits and concerns associated with joint ventures and the extent to which they are documented and measured, (2) lessons learned from existing and proposed VA joint ventures, and (3) steps VA has taken to evaluate proposed joint ventures. To address these issues, GAO conducted site visits to and interviews with officials from all existing and proposed joint venture sites."

A letter report issued by the Government Accountability Office with an abstract that begins "This report presents the results of our audit of expenditures reported by the Office of Special Counsel Patrick J. Fitzgerald for the 6 months ended September 30, 2007. The independent counsels were required under 28 U.S.C. 596 (c)(1) to prepare a statement of expenditures on a semiannual basis. Under 28 U.S.C. 596 (c)(2 ), we were required to conduct a financial review of a midyear statement and a financial audit of a year-end statement. We satisfied this requirement through semiannual financial audits of the statement of expenditures. For the 6 months ended September 30, 2007, there were no active independent counsels. However, we are required to perform a semiannual financial review of expenditures from the permanent indefinite appropriation used to pay special counsel Fitzgerald's expenses. While not required under the permanent indefinite appropriation to perform a financial audit, we have done so for special counsel Fitzgerald--as we previously performed for independent counsels approved under the expired law."

A letter report issued by the Government Accountability Office with an abstract that begins "The Future Combat System (FCS) program--which comprises 14 integrated weapon systems and an advanced information network--is the centerpiece of the Army's effort to transition to a lighter, more agile, and more capable combat force. The substantial technical challenges, the Army's acquisition strategy, and the cost of the program are among the reasons why the program is recognized as needing special oversight and review. Section 211 of the National Defense Authorization Act for Fiscal Year 2006 requires GAO to report annually on the FCS program. This report includes an examination of (1) how the definition, development, and demonstration of FCS capabilities are proceeding, particularly in light of the go/no-go decision scheduled for 2009; (2) the Army's plans for making production commitments for FCS and any risks related to the completion of development; and (3) the estimated costs for developing and producing FCS."

A letter report issued by the Government Accountability Office with an abstract that begins "The Environmental Protection Agency's (EPA) Integrated Risk Information System (IRIS) contains EPA's scientific position on the potential human health effects of exposure to more than 540 chemicals. IRIS is a critical component of EPA's capacity to support scientifically sound environmental decisions, policies, and regulations. GAO was asked to examine (1) the outcome of steps EPA has taken to ensure that IRIS contains current, credible chemical risk information, to address the backlog of ongoing assessments, and to respond to new requirements from the Office of Management and Budget (OMB); and (2) the potential effects of planned changes to the IRIS assessment process on EPA's ability to ensure that IRIS provides current, credible risk information. To do this work, GAO reviewed and analyzed EPA data and interviewed officials at relevant agencies."

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) has ambitious goals to improve enforcement, improve taxpayer service, increase research, and continue investing in systems modernization. The President's 2009 proposed budget is a roadmap for how IRS intends to achieve these goals. IRS's 2008 filing season performance, along with the performance of paid preparers who help taxpayers, is a key indicator of the tax system's impact on taxpayers. GAO was asked to (1) assess how the budget request allocates resources compared to prior years, (2) determine the status of systems modernization efforts, (3) assess filing season performance, and (4) assess IRS's ability to identify paid preparers. GAO compared the budget request to prior years, updated our previous reporting, compared IRS's filing season performance to prior years and goals, and interviewed IRS officials."

A letter report issued by the Government Accountability Office with an abstract that begins "This report is GAO's sixth annual assessment of selected weapon programs. Since 2000, the Department of Defense (DOD) has roughly doubled its planned investment in new systems from $790 billion to $1.6 trillion in 2007, but acquisition outcomes in terms of cost and schedule have not improved. Total acquisition costs for major defense programs in the fiscal year 2007 portfolio have increased 26 percent from first estimates, compared with 6 percent in 2000. Programs have also often failed to deliver capabilities when promised. DOD's acquisition outcomes appear increasingly suboptimal, a condition that needs to be corrected given the pressures faced by the department from other military and major nondiscretionary government demands. This report provides congressional and DOD decision makers with an independent, knowledge-based assessment of defense programs, identifying potential risks when a program's projected attainment of knowledge diverges from best practices. The programs assessed--most of which are considered major acquisitions by DOD--were selected using several factors: high dollar value, acquisition stage, and congressional interest. This report also highlights overall trends in DOD acquisition outcomes and issues raised by the cumulative experience of individual programs. GAO updates …

A letter report issued by the Government Accountability Office with an abstract that begins "Under the Freedom of Information Act (FOIA), federal agencies must generally 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 on their processing of FOIA requests. For fiscal year 2006, agencies were also to report on their progress in implementing plans to improve FOIA operations, as directed by a December 2005 Executive Order. A major goal of the order was reducing backlogs of overdue FOIA requests (the statute requires an agency to respond to requests within 20 or, in some cases, 30 working days with a determination on whether it will provide records). For this study, GAO was asked, among other things, to determine trends in FOIA processing and agencies' progress in addressing backlogs of overdue FOIA requests since implementing their improvement plans. To do so, GAO analyzed 21 agencies' annual reports and additional statistics."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2007, the Department of Defense (DOD) paid contractors $158.3 billion for a range of services, including contract specialists. To better understand the use of contractors in this role, GAO initiated a case study, under the authority of the Comptroller General, at the Army Contracting Agency's (ACA) Contracting Center of Excellence (CCE). GAO determined (1) the extent to which and why CCE relies on contractor contract specialists, (2) how risks of contractor use are mitigated, (3) how the cost of the contractors compares to that for CCE's government employees, and (4) whether the contract vehicles were appropriate. GAO reviewed a random sample of contract files to understand the contractors' duties and responsibilities, compared compensation costs, and reviewed documents from the General Services Administration (GSA), under whose contracts CCE ordered the contract specialists."

A letter report issued by the Government Accountability Office with an abstract that begins "The Joint Strike Fighter (JSF) program seeks to produce and field three aircraft variants for the Air Force, Navy, Marine Corps, and eight international partners. The estimated total investment for JSF now approaches $1 trillion to acquire and maintain 2,458 aircraft. Under congressional mandate, GAO has annually reviewed the JSF program since 2005. GAO's prior reviews have identified a number of issues and recommended actions for reducing risks and improving the program's outcomes. This report, the fourth under the mandate, focuses on the program's progress in meeting cost, schedule, and performance goals; plans and risks in development and test activities; the program's cost-estimating methods; and future challenges facing the program. To conduct its work, GAO identified changes in cost and schedule from prior years and their causes, evaluated development progress and plans, assessed cost-estimating methodologies against best practices, and analyzed future budget requirements."