A letter report issued by the General Accounting Office with an abstract that begins "In its role as the nation's tax collector, the Internal Revenue Service (IRS) has a demanding responsibility in collecting taxes, processing tax returns, and enforcing the nation's tax laws. Since GAO's first audit of IRS's financial statements in fiscal year 1992, a number of weaknesses in IRS's financial management operations have been identified. In related reports, GAO has recommended corrective action to address those weaknesses. Each year as part of the annual audit of IRS's financial statements, GAO not only makes recommendations to address any new weaknesses identified but also follows up on the open weaknesses GAO identified in previous years' audits. The purpose of this report is to assist IRS management in tracking the status of audit recommendations and actions needed to address them."

A letter report issued by the Government Accountability Office with an abstract that begins "In the wake of the 2005 hurricanes in the Gulf Region, GAO and the Department of Homeland Security Office of Inspector General (DHS OIG) initiated a number of audits and investigations addressing the federal government's response to those events. On July 19, 2006, GAO testified on the results of its purchase card work. This report summarizes the testimony and provides recommendations. Department of Homeland Security (DHS) cardholders made thousands of transactions related to hurricane relief operations. GAO analyzed transactions between June and November of 2005 to determine if (1) DHS's control environment and management of purchase card usage were effective; (2) DHS's key internal control activities operated effectively and provided reasonable assurance that purchase cards were used appropriately; and (3) potentially fraudulent, improper, and abusive purchase card activity existed at DHS."

A letter report issued by the General Accounting Office with an abstract that begins "The Transportation Security Administration (TSA), within the Department of Homeland Security, was established to secure the nation's transportation systems, beginning with commercial airports. To meet its mission, TSA has awarded over $8.5 billion in contracts since its creation in 2001. Spending on contracts accounted for 48 percent of TSA's fiscal year 2003 budget. Because of TSA's reliance on contracts to carry out its mission, its acquisition infrastructure-- including oversight, policies and processes, acquisition workforce, and information about its acquisitions--is critical. GAO was asked to review TSA's acquisition infrastructure to assess how well TSA is positioned to carry out its acquisition function."

A letter report issued by the Government Accountability Office with an abstract that begins "Safeguarding nuclear warheads and materials that can be used to make nuclear weapons is a primary national security concern of the United States. Since 1993, the Departments of Energy (DOE) and Defense (DOD) have worked to improve security at sites housing weapons-usable nuclear material and warheads in Russia and other countries. In 1995, DOE established the Materials Protection, Control, and Accounting (MPC&A) program to implement these efforts. GAO examined the (1) progress DOE has made in improving security at nuclear material sites in Russia and other countries, (2) progress DOE and DOD have made in improving security at Russian nuclear warhead sites, and (3) efforts DOE and DOD have undertaken to ensure the continued effective use of U.S.-funded security upgrades. To address these objectives, among other things, GAO analyzed agency documents, conducted interviews with key program officials, and visited four Russian nuclear sites."

A letter report issued by the Government Accountability Office with an abstract that begins "The Trilogy project--initiated in 2001--is the Federal Bureau of Investigation's (FBI) largest information technology (IT) upgrade to date. While ultimately successful in providing updated IT infrastructure and systems, Trilogy was not a success with regard to upgrading FBI's investigative applications. Further, the project was plagued with missed milestones and escalating costs, which eventually totaled nearly $537 million. In light of these events, Congress asked GAO to determine whether (1) internal controls provided reasonable assurance that improper payment of unallowable contractor costs would not be made or would be detected in the normal course of business, (2) payments to contractors were properly supported as a valid use of government funds, and (3) FBI maintained proper accountability for assets purchased with Trilogy project funds."

A letter report issued by the Government Accountability Office with an abstract that begins "In passing the Food for Peace Act in 2008, Congress authorized up to $22 million annually for fiscal years 2009 to 2012 to the U.S. Agency for International Development (USAID) to improve, monitor, and evaluate the effectiveness and efficiency of nonemergency food aid programs. Congress also required USAID to report on its oversight of these programs and the Comptroller General to review and report to Congress on USAID's report. Through analysis of agency documents; interviews with agency officials, experts, and partners; and visits to Bangladesh and Haiti, this mandated report reviews (1) USAID's plans and actions to improve its monitoring and evaluation of nonemergency food aid programs and (2) the extent to which USAID has integrated its monitoring and evaluation of nonemergency food aid with program management."

A letter report issued by the General Accounting Office with an abstract that begins "An accident at one the nation's commercial nuclear power plants could result in human health and environmental damages. To ensure that funds would be available to settle liability claims in such cases, the Price-Anderson Act requires licensees for these plants to have primary insurance--currently $300 million per site. The act also requires secondary coverage in the form of retrospective premiums to be contributed by all licensees to cover claims that exceed primary insurance. If these premiums are needed, each licensee's payments are limited to $10 million per year and $95.8 million in total for each of its plants. In recent years, limited liability companies have increasingly become licensees of nuclear power plants, raising concerns about whether these companies--by shielding their parent corporations' assets--will have the financial resources to pay their retrospective premiums. GAO was asked to determine (1) the extent to which limited liability companies are the licensees for U.S. commercial nuclear power plants, (2) the Nuclear Regulatory Commission's (NRC) requirements and procedures for ensuring that licensees of nuclear power plants comply with the Price-Anderson Act's liability requirements, and (3) whether and how these procedures differ …

A letter report issued by the General Accounting Office with an abstract that begins "Recent advances in technologies that rely on the use of the radiofrequency spectrum have turned science fiction of the past into reality. Cellular telephones, wireless computer networks, global positioning system receivers, and other spectrum-dependent technologies are quickly becoming as common to everyday life as radios and televisions. Further, these technologies have become critical to a variety of government missions, including homeland security and strategic warfare. However, with the increased demand, the radio-frequency spectrum--a resource that once seemed unlimited--has become crowded and, in the future, may no longer be able to accommodate all users' needs. As a result, there has been a growing debate among spectrum policy leaders about how to use spectrum more efficiently. To help inform these debates, GAO was asked to look at agencies' investments in spectrum efficient technologies and how the nation's spectrum management system may affect the development and adoption of these technologies."

A letter report issued by the Government Accountability Office with an abstract that begins "To assist the Congress in its oversight role, GAO is undertaking a series of reviews on the costs of operations in support of the Global War on Terrorism (GWOT). In related work, GAO is raising concerns about the reliability of the Department of Defense's (DOD) reported cost data and therefore is unable to ensure that DOD's reported obligations for GWOT are complete, reliable, and accurate. In this report, GAO (1) identified funding for GWOT in fiscal years 2004 and 2005, (2) compared supplemental appropriations for GWOT in fiscal year 2004 to the military services' reported obligations, and (3) compared supplemental appropriations for GWOT in fiscal year 2005 to the military services' projected obligations."

A letter report issued by the Government Accountability Office with an abstract that begins "The Environmental Protection Agency's (EPA) Superfund and Resource Conservation and Recovery Act (RCRA) programs were established to clean up hazardous waste sites. Because some sites cannot be cleaned up to allow unrestricted use, institutional controls--legal or administrative restrictions on land or resource use to protect against exposure to the residual contamination--are placed on them. GAO was asked to review the extent to which (1) institutional controls are used at Superfund and RCRA sites and (2) EPA ensures that these controls are implemented, monitored, and enforced. GAO also reviewed EPA's challenges in implementing control tracking systems. To address these issues, GAO examined the use, implementation, monitoring, and enforcement of controls at a sample of 268 sites."

A letter report issued by the Government Accountability Office with an abstract that begins "U.S ports are significant to the U.S. economy, handling more than 2 billion tons of domestic and import/export cargo annually. Since Sept. 11, 2001, much of the national focus on ports' preparedness has been on preventing potential acts of terror, the 2005 hurricane season renewed focus on how to protect ports from a diversity of threats, including natural disasters. This report was prepared under the authority of the Comptroller General to examine (1) challenges port authorities have experienced as a result of recent natural disasters, (2) efforts under way to address these challenges, and (3) the manner in which port authorities plan for natural disasters. GAO reviewed documents and interviewed various port stakeholders from 17 major U.S. ports."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Energy's (DOE) Hanford site in Washington State is one of the most contaminated nuclear waste sites in North America. The Columbia River flows through about 50 miles of the site. Radioactive and hazardous contamination from decades of producing nuclear materials for the nation's defense have migrated through the soil into the groundwater, which generally flows toward the river. In November 2005, GAO reported on the potential for the Hanford site to contaminate the Columbia River. To address continuing concerns, GAO reviewed the status of DOE's efforts to (1) understand the risk to the Columbia River from Hanford site contamination and to deploy effective technologies to address contamination near the river and (2) strengthen the management of its river protection program. To assess DOE's efforts, GAO reviewed numerous reports by DOE and others, and discussed the problem with federal and state regulators and DOE officials."

A letter report issued by the Government Accountability Office with an abstract that begins "With a number of challenges facing the nation--including a long-term fiscal imbalance--agencies need to maximize their performance and leverage available resources and authorities to achieve maximum value while managing risk. Examining state efforts to increase the focus on performance and their experiences in responding to recent fiscal stress can offer insights into practices that may assist federal decision makers in addressing the challenges ahead. GAO described for five selected states--Arizona, Maryland, Texas, Virginia, and Washington--legislators' use of performance information in budget deliberations, how performance information helped to inform choices during fiscal stress, challenges these states face in implementing and sustaining their efforts, and the potential for state experiences to inform initiatives to improve the use of performance information at the federal level. Among other factors, these states were selected because they have established histories of performance budgeting efforts and represent a variety of approaches to implementing those efforts."

A letter report issued by the Government Accountability Office with an abstract that begins "Recognizing that millions of acres are at risk from wildland fire, the federal government expends substantial resources on thinning brush, trees, and other potentially hazardous fuels to reduce the fire risk to communities and the environment. However, questions have been raised about how the agencies responsible for wildland fire management--the Department of Agriculture's Forest Service and the Department of the Interior's (Interior) Bureau of Indian Affairs (BIA), Bureau of Land Management (BLM), Fish and Wildlife Service (FWS), and National Park Service (NPS)--allocate their fuel reduction budgets and select projects. GAO was asked to report on the agencies' processes for allocating funds and selecting projects, and on how, if at all, these processes could be improved to better ensure that they contribute to the agencies' overall goal of reducing risk. To obtain this information, GAO visited headquarters and field offices of all five agencies; obtained data on fuel reduction funding and accomplishments; and reviewed previous evaluations of the fuel reduction program."

A letter report issued by the Government Accountability Office with an abstract that begins "Hurricanes Katrina, Rita, and Wilma (the Gulf Coast hurricanes) caused more than $118 billion in estimated property damages across the Gulf Coast region in 2005. The Small Business Administration (SBA) helps individuals and businesses recover from disasters through its Disaster Loan Program. GAO initiated work to determine how well SBA provided victims of the Gulf Coast hurricanes with timely assistance. This report, the first of two, focuses primarily on the Disaster Credit Management System (DCMS) and disaster loan process. Here, GAO evaluates (1) what affected SBA's ability to provide timely disaster assistance and (2) actions SBA took after the disasters to improve its response to disaster victims. In conducting this study, GAO analyzed data on loan applications and assessed key aspects of SBA's acquisition and implementation of DCMS."

A letter report issued by the Government Accountability Office with an abstract that begins "In response to consumer frustration and dissatisfaction with unwanted telemarketing calls, Congress has passed several statutes directing the Federal Trade Commission (FTC) and Federal Communications Commission (FCC) to regulate intrusive and deceptive telemarketing practices, authorizing both agencies to establish the National Do-Not-Call Registry (the national registry), and authorizing FTC to collect fees to fund this national registry. The objective of the national registry is to limit the numbers of unwanted telemarketing calls that registered consumers receive. The Conference Report for the Consolidated Appropriations Act, 2004, mandated that GAO evaluate the implementation of the national registry. Specifically, this report addresses (1) how FTC and FCC have implemented and operated the national registry, (2) fees collected to cover costs to operate the national registry, and (3) how FTC has measured the success of the national registry."

A letter report issued by the Government Accountability Office with an abstract that begins "Drought conditions along the Oregon and California border since 2000 have made it difficult for the Bureau of Reclamation (Reclamation) to meet Klamath Project irrigation demands and Klamath River flow requirements for threatened salmon. To augment river flows and avoid jeopardizing the salmon's existence, Reclamation established a multiyear water bank as part of its Klamath Project operations for 2002 through 2011. Water banks facilitate the transfer of water entitlements between users. This report addresses (1) how Reclamation operated the water bank and its cost from 2002 through 2004, (2) whether Reclamation met its annual water bank obligations each year, (3) the water bank's impact on water availability and use in the Klamath River Basin, and (4) alternative approaches for achieving the water bank's objectives."

A letter report issued by the Government Accountability Office with an abstract that begins "In January 2004, the Office of the Comptroller of the Currency (OCC)--the federal supervisor of federally chartered or "national" banks--issued two final rules referred to jointly as the preemption rules. The "bank activities" rule addressed the applicability of state laws to national banking activities, while the "visitorial powers" rule set forth OCC's view of its authority to inspect, examine, supervise, and regulate national banks and their operating subsidiaries. The rules raised concerns among some state officials and consumer advocates. GAO examined (1) how the rules clarify the applicability of state laws to national banks, (2) how the rules have affected state-level consumer protection efforts, (3) the rules' potential effects on banks' choices of a federal or state charter, and (4) measures that could address states' concerns regarding consumer protection."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on the implementation of the Federal Transit Administration's (FTA) New Starts program's evaluation process and fiscal year (FY) 2001 funding proposals, focusing on the: (1) refinements made to FTA's evaluation and rating process since 1999; (2) means by which New Starts projects were selected for FTA's FY 2001 New Starts report and budget request; and (3) impact of FTA's recommendations on its New Starts commitment authority."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Marine Corps' development of the 155mm lightweight howitzer, focusing on: (1) whether the program is on schedule; (2) whether costs have increased and if there is sufficient funding; (3) what the extent of design changes is and how these changes have affected system testing; and (4) what effect the exclusive production of the howitzer by a foreign contractor could have on the Marine Corps' and Army's ability to maintain the weapon following its procurement, particularly during wartime."

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2004, Congress appropriated $6.8 billion to serve 919,000 poor children through 1,680 Head Start grantees nationwide. Recent reports of financial improprieties at a number of Head Start programs raised questions about the effectiveness of the oversight by the Department of Health and Human Services' (HHS) Administration for Children and Families (ACF) in identifying and resolving financial management weaknesses in Head Start grantees. In this report, GAO provides information on whether (1) ACF can consistently identify financial management weaknesses, if any, in Head Start grantees and (2) ACF ensures that grantees effectively resolve any problems, in a timely manner, when detected."

A letter report issued by the Government Accountability Office with an abstract that begins "Among its efforts to strengthen aviation security, the Transportation Security Administration (TSA) is developing a new passenger prescreening system--known as Secure Flight. As required by Congress, TSA is planning to assume, through Secure Flight, the prescreening function currently performed by the air carriers. This report assesses the (1) status of Secure Flight's development and implementation, (2) factors that could influence the effectiveness of Secure Flight, (3) processes used to oversee and manage the Secure Flight program, and (4) efforts taken to minimize the impacts on passengers and protect passenger rights. In conducting this assessment, we addressed the 10 specific areas of congressional interest related to Secure Flight outlined in Public Law 108-334."

A letter report issued by the Government Accountability Office with an abstract that begins "Proper paper case file management is a significant issue for the Internal Revenue Service (IRS) because its staff investigate and close millions of case files every year. In addition, IRS employees depend heavily on case files when pursuing enforcement actions. GAO was asked to review IRS's case file storage, tracking, and documentation processes to determine whether IRS has (1) an effective process to ensure that paper case files can be located timely and (2) sufficient data to assess the performance of its paper case file processes. To review these processes, GAO interviewed staff who request case files and case file managers."

A letter report issued by the Government Accountability Office with an abstract that begins "The Great Lakes remain environmentally vulnerable, prompting the United States and Canada to agree on actions to preserve and protect them. As requested, this report (1) determines the extent to which current EPA monitoring efforts provide information for assessing overall conditions in the Great Lakes Basin, (2) identifies existing restoration goals and whether monitoring is done to track goal progress, and (3) identifies the major challenges to setting restoration goals and developing a monitoring system."