A letter report issued by the Government Accountability Office with an abstract that begins "State and local governments spend billions of dollars annually on the construction, renovation, and maintenance of public school facilities, yet concerns persist about the condition of some school facilities, particularly in school districts serving students residing on Indian lands. The Department of Education's (Education) Impact Aid Program provides funding to school districts that are adversely impacted by a lack of local revenue because of the presence of federal land, which is exempt from local property taxes. Impact Aid can be used for school expenses, such as facilities and teacher salaries. In response to concern about school facility conditions and concern that these conditions can affect student outcomes, GAO was asked to describe (1) the physical condition of schools in districts receiving Impact Aid because of students residing on Indian lands and (2) what is known about how school facilities affect student outcomes. GAO interviewed federal, state, and local officials; analyzed available independent school facility assessment data for three states; visited eight school districts that receive Impact Aid; and analyzed studies examining the relationship between school facilities and student outcomes. GAO is not making recommendations in this …

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 March 31, 2006. The Department of Justice and 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 Homeland Security Act of 2002 required that the Department of Homeland Security's on-site personnel in Saudi Arabia review all visa applications. The act also authorized the expansion of the Visa Security Program to other embassies and consulates to provide expert advice and training to consular officers, among other things. Given the congressional interest in effective implementation of the Visa Security Program, we assessed (1) the Visa Security Officers' activities in Saudi Arabia, and (2) DHS's plans to expand its Visa Security Program to other consular posts overseas."

A letter report issued by the Government Accountability Office with an abstract that begins "Concerns over unsuitable insurance products and inappropriate sales practices directed at servicemembers have prompted legislative and regulatory changes to address these concerns. Congress asked GAO to assess oversight efforts by the Department of Defense (DOD), the National Association of Insurance Commissioners (NAIC), and state insurance regulators. In this report, GAO (1) describes actions to improve oversight of life insurance sales to servicemembers and the extent to which they have been completed, and (2) identifies and analyzes factors that contribute to apparent ongoing inappropriate insurance sales. To complete this work, GAO visited five military facilities, analyzed DOD pay records, reviewed DOD and state enforcement actions, and spoke with DOD, state regulatory, and insurance industry officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government has created a framework to provide for EEO by prohibiting unlawful discrimination based on such factors as race, color, religion, gender, national origin, age, and disability, and offers redress when discrimination and retaliation have occurred. To further EEO and help bring about a diverse workforce, federal agencies are required to carry out affirmative employment and minority recruitment programs. EEOC and OPM have primary responsibility for ensuring that the government's policies for a fair, equitable, and inclusive workplace are carried out. In response to a congressional request that GAO provide information on the federal government's performance in promoting EEO and managing its diverse workforce, this report provides information on (1) the statutory and policy framework relating to EEO, affirmative employment, and workforce diversity and (2) the roles and responsibilities of EEOC and OPM within the framework and how these agencies carry out these roles and responsibilities."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of State supports foreign governments' efforts to eradicate illicit drug crops. In recent years, State's Office of Aviation has maintained aircraft and provided support for the aerial eradication program of the Colombian National Police. However, eradication aircraft are often shot at from the ground requiring helicopter gunships and a search and rescue helicopter to accompany each mission. In 2003, the Office of Aviation fumigated more than 132,000 hectares of coca, a record amount. GAO examined (1) how the threat to the spray planes has changed since 2001, (2) what actions State has taken to address any operational safety concerns, and (3) what resources State provided for the expanding program during fiscal years 2001-04 and how it planned and budgeted for the program's growth."

Correspondence issued by the General Accounting Office with an abstract that begins "As part of its requirement to audit the U.S. government's fiscal year 2001 financial statements, GAO reviewed the general and application computer controls over key financial systems maintained and operated by the Federal Reserve Banks (FRB) on behalf of the Department of the Treasury's Bureau of the Public Debt (BPD). GAO found that the 12 FRBs perform fiscal agent services on behalf of the U.S. government, including BPD. Five FRB data centers maintain and operate key BPD financial applications relevant to the Schedule of Federal Debt. BPD maintained, in all material respects, effective internal control relevant to the Schedule of Federal Debt related to financial reporting and compliance with applicable laws and regulations as of September 30, 2001. BPD's internal control, which includes the general and application controls implemented by the FRBs over key BPD systems relevant to the Schedule of Federal Debt, provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the Schedule of Federal Debt for fiscal year 2001 would be prevented or detected on a timely basis. A follow-up on the status of the FRB's corrective actions to address vulnerabilities identified in …

Correspondence issued by the Government Accountability Office with an abstract that begins "In connection with fulfilling our requirement to audit the financial statements of the U.S. government, we audited and reported on the Schedules of Federal Debt Managed by the Bureau of the Public Debt (BPD) for the fiscal years ended September 30, 2008 and 2007. As part of these audits, we performed a review of the general and application information security controls over key financial systems maintained and operated by the Federal Reserve Banks (FRB) on behalf of the Department of the Treasury's (Treasury) BPD relevant to the Schedule of Federal Debt. As we reported in connection with our audit of the Schedules of Federal Debt for the fiscal years ended September 30, 2008 and 2007, we concluded that BPD maintained, in all material respects, effective internal control relevant to the Schedule of Federal Debt related to financial reporting and compliance with applicable laws and regulations as of September 30, 2008, that provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the Schedule of Federal Debt would be prevented or detected on a timely basis. However, we found deficiencies involving information security controls that we do …

Correspondence issued by the Government Accountability Office with an abstract that begins "Members of the military have long been required to receive immunizations. The Department of Defense (DOD) estimates that over 2.2 million servicemembers receive at least one mandatory immunization annually. Immunizations are provided through the administration of vaccines, which contain "antigens" or parts of a specific virus or bacterium that are used to trigger an immune response to protect the body from disease. DOD's immunization requirements vary depending on several factors, such as a servicemember's branch of military service, location, age, and type of personnel, such as newly enlisted recruits, those conducting high-risk travel, and reserve forces. No immunization is completely safe. Like all individuals, servicemembers may experience side-effects as a result of their immunizations, known as adverse events. Most adverse events consist of relatively mild reactions, such as swelling near the site of the immunization. However, a small number of individuals may experience more severe reactions, such as some servicemembers who received the anthrax and smallpox vaccines. Some servicemembers who received these vaccines experienced severe reactions such as migraines, heart problems, and the onset of diseases including diabetes and multiple sclerosis. Since then, the adverse events associated with …

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Department of Agriculture (USDA) administers the federal crop insurance program with private insurance companies, which, in turn, work with insurance agencies that sell crop insurance. In 2008, according to USDA, the program cost $6.5 billion, including about $2.0 billion in allowances to insurance companies to cover their administrative and operating (A&O) expenses, such as salaries and sales commissions to agencies. GAO was asked to examine (1) the reasons for recent substantial increases in A&O allowances, and the purposes for which insurance companies use these allowances, and (2) insurance agencies' expenses for selling federal crop insurance policies, and questionable practices, if any, that agencies use to compete for business among farmers. GAO analyzed USDA and private insurers' data, among other things."

A letter report issued by the Government Accountability Office with an abstract that begins "After the Small Business Administration (SBA) was widely criticized for its performance following the 2005 Gulf Coast hurricanes, the agency took steps to reform the Disaster Loan Program and Congress enacted the Small Business Disaster Response and Loan Improvements Act of 2008 (Act). GAO was asked to determine (1) the extent to which SBA addressed the Act's requirements, and (2) how SBA's response to major disasters in 2008 aligned with key components of its June 2007 Disaster Recovery Plan (DRP). GAO reviewed the Act, as well as SBA information on requirements addressed and steps taken, including the DRP, various reports to Congress, and policy memoranda. GAO also conducted site visits to areas affected by major 2008 disasters, reviewed SBA's customer satisfaction survey, and obtained the opinions of relevant stakeholders."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2005, Congress created a traumatic injury insurance benefit program, known as TSGLI, to help servicemembers with traumatic brain injury and other serious injuries with the financial burdens that they and their families face. The Department of Veterans Affairs (VA) administers the program, in collaboration with the Department of Defense (DOD), while the branches of service are responsible for deciding servicemembers' claims. GAO examined (1) the TSGLI approval rate for traumatic brain injury claimants, and whether DOD and VA have assurance that claims are processed accurately, consistently, and in a timely manner and (2) any challenges servicemembers with traumatic brain injury may have faced in accessing TSGLI benefits, and the extent to which DOD and VA have taken steps to address such challenges. GAO analyzed program data and interviewed DOD and VA officials, servicemembers, and medical professionals."

A letter report issued by the Government Accountability Office with an abstract that begins "In carrying out its mission to ensure that securities markets are fair, orderly, and efficiently maintained, the Securities and Exchange Commission (SEC) relies extensively on computerized systems. Integrating effective information security controls into a layered control strategy is essential to ensure that SEC's financial and sensitive information are protected from inadvertent or deliberate misuse, disclosure, or destruction. As part of its audit of SEC's fiscal year 2007 financial statements, GAO assessed (1) the status of SEC's actions to correct previously reported information security weaknesses and (2) the effectiveness of SEC's controls for ensuring the confidentiality, integrity, and availability of its information systems and information. To do this, GAO examined security plans, policies, and practices; interviewed pertinent officials; and conducted tests and observations of controls in operation."

Correspondence issued by the General Accounting Office with an abstract that begins "The Army uses battle effects simulators on training ranges to help prepare its soldiers for realistic combat conditions. The simulators fire pyrotechnic cartridges that simulate the sound, smoke, and flash of shells being fired from or striking targets, such as armored vehicles. Concerns have been raised about the safety of the simulators now being used by the Army and the possibility that U.S. companies may be excluded from full and open competition for new simulators. The Army's existing battle effects simulators have experienced more than 120 documented malfunctions, many of which caused serious injuries, such as third-degree burns, loss of appendages, and lacerations. The Army has tried to make the devices safer and has suspended their use many times. It is also assessing the safety and the effectiveness of a new system from a foreign source. However, it does not plan to assess a U.S. system due to funding limitations. The Army could rely on the Marine Corps' planned type classification of a U.S. produced device to certify another qualified source for future competition."

Correspondence issued by the General Accounting Office with an abstract that begins "On November 18, 2003, we testified before Congress on the Department of Defense's (DOD) new acquisition policy for space systems. The new acquisition policy, issued in October 2003, sets the stage for decision making for DOD's investment in space systems, which currently stands at more than $18 billion annually and is expected to grow considerably over the next decade. Congress requested that we provide additional comments on several issues relating to the new policy and other space acquisition issues."

A letter report issued by the Government Accountability Office with an abstract that begins "Despite its significant investment in business systems, the Department of Defense (DOD) continues to have long-standing financial and business management problems that preclude the department from producing reliable and timely information for making decisions and for accurately reporting on its billions of dollars of assets. GAO was asked to (1) identify DOD's fiscal year 2005 estimated funding for its business systems and (2) determine whether DOD has effective control and accountability over its business systems modernization investments."

Correspondence issued by the General Accounting Office with an abstract that begins "In addition to providing an overview of a company's business operations, the annual reports submitted to the Securities and Exchange Commission present important information on an employer's estimated obligations for postemployment benefits, including retiree health benefits. However, the assumption used to estimate obligations for postemployment benefits vary across companies and are not comparable. Financial Accounting Standards Board guidelines give employers latitude in calculating these obligations. Moreover, changes in companies' benefit offerings or financial stability would likely alter companies' obligations for retiree health benefits. Most employers also reserve the right to change or terminate retiree health benefits."

A letter report issued by the Government Accountability Office with an abstract that begins "The Community Services Block Grant (CSBG) provided over $600 million to states in fiscal year 2005 to support over 1,000 local antipoverty agencies. The Department of Health and Human Services's (HHS) Office of Community Services (OCS) is primarily responsible for overseeing this grant; states have oversight responsibility for local agencies. At the request of Congress, GAO is providing information on (1) HHS's compliance with federal laws and standards in overseeing states, (2) five states' efforts to monitor local agencies, and (3) federal CSBG training and technical assistance funds targeted to local agencies with problems and the results of the assistance. States were selected based on varying numbers of local agencies and grant amounts and recommendations from associations, among other criteria."

A letter report issued by the Government Accountability Office with an abstract that begins "To address the strain on the aviation system, the Federal Aviation Administration (FAA) has proposed transitioning to the Next Generation Air Transportation System (NextGen). To fund this system and to make its costs to users more equitable, the Administration has proposed fundamental changes in the way that FAA is funded. As part of the reauthorization, the Administration proposes major changes in the way that grants through the Airport Improvement Program (AIP) are funded and allocated to the 3,400 airports in the national airport system. In response, GAO was asked for an update on current funding levels for airport development and the sufficiency of those levels to meet planned development costs. This report comprises capital development estimates made by FAA and Airports Council International (ACI), a leading industry association; analyzes how much airports have received for capital development and if sustained, whether it can meet future planned development; and summarizes the effects of proposed changes in funding for airport development. Airport funding and planned development data are drawn from the best available sources and have been assessed for their reliability. The Department of Transportation agreed with the …

A letter report issued by the Government Accountability Office with an abstract that begins "In 2002, CMS contracted with Quality Improvement Organizations (QIO) to help nursing homes address quality problems such as pressure ulcers, a deficiency frequently identified during routine inspections conducted by state survey agencies. CMS awarded $117 million over a 3-year period to the QIOs to assist all homes and to work intensively with a subset of homes in each state. Homes' participation was voluntary. To evaluate QIO performance, CMS relied largely on changes in homes' quality measures (QM), data based on resident assessments routinely conducted by homes. GAO assessed QIO activities during the 3-year contract starting in 2002, focusing on (1) characteristics of homes assisted intensively, (2) types of assistance provided, and (3) effect of assistance on the quality of nursing home care. GAO conducted a Web-based survey of all 51 QIOs, visited QIOs and homes in five states, and interviewed experts on using QMs to evaluate QIOs."

Correspondence issued by the Government Accountability Office with an abstract that begins "The mission of the Department of the Interior's (DOI) Fish and Wildlife Service (FWS) includes administering a national network of refuges for the conservation, management, and, where appropriate, restoration of fish, wildlife, and plant resources and their habitats within the United States for the benefit of present and future generations. The refuges are unique in that they are the only federal lands managed primarily for the benefit of wildlife. The refuge system's 95 million acres, which represent more than 14 percent of all federal lands and are found in every state, include land that has always been federally owned and land that has been acquired from others. While the federal government owns almost all of the surface lands in the system, in many cases it does not own the subsurface mineral rights. Subject to some restrictions, owners of subsurface mineral rights have the legal authority to explore for mineral resources such as oil and gas and to extract resources that are found. In August 2003, we reported that oil and gas activities were occurring on many wildlife refuges and that little was known about the effects of those …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's Federal Protective Service (FPS) through its control centers (MegaCenters) helps provide for the security and protection of federally owned and leased facilities. This report (1) identifies the services MegaCenters provide, (2) determines how FPS assesses MegaCenter performance and whether FPS links MegaCenter performance measures to FPS-wide measures, and (3) examines how MegaCenters and selected organizations compare in the services they provide. To address these issues, GAO reviewed FPS's performance measures and past MegaCenter assessments, assessed the MegaCenters' performance measures, and interviewed officials and collected relevant information at FPS, the four MegaCenters, and nine selected security organizations."

A letter report issued by the Government Accountability Office with an abstract that begins "Between 2002 and 2012 nearly 850,000 jobs will open in the construction industry; experts predict that there will not be enough skilled workers to fill them. This has heightened concerns about program outcomes and program quality in the nation's apprenticeship system and the U.S. Department of Labor's oversight of it. GAO assessed (1) the extent to which Labor monitors registered apprenticeship programs in the states where it has direct oversight, (2) its oversight activities in states that do their own monitoring, and (3) the outcomes for construction apprentices in programs sponsored by employers and unions in relation to programs sponsored by employers alone."

A letter report issued by the Government Accountability Office with an abstract that begins "Under 10 U.S.C. 2466, the military departments and defense agencies can use no more than 50 percent of annual depot maintenance funding for work performed by private-sector contractors. DOD also must submit two reports to the Congress annually on the division of depot maintenance funding between the public and private sectors--one about the percentage of funds spent in the previous 2 fiscal years (prior-years report) and one about the current and 4 succeeding fiscal years (future-years report). As required, GAO reviewed the two DOD reports submitted in early 2004 and is, with this report, submitting its views to the Congress on whether (1) the military services met the so-called "50-50 requirement" for fiscal years 2002-3 and (2) the projections for fiscal years 2004-8 are reasonable estimates. GAO also identified key limitations in the 50-50 process that affect the department's ability to comply with the 50-50 requirement."