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."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the audit reports covering the financial statements of the Big Brothers-Big Sisters of America, for the fiscal years ended March 31, 1998 and 1999, focusing on whether the audit reports complied with the financial reporting requirements of the law."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) efforts to implement provisions of the IRS Restructuring and Reform Act of 1998, focusing on: (1) what can be done to ensure that levies and seizures are done in accordance with the law; (2) IRS' balanced performance measurement system of evaluating employees; (3) the misuse of enforcement statistics in evaluating IRS employees; (4) the impact of information management systems deficiencies on IRS work and on taxpayers' rights; (5) IRS' implementation of the Restructuring Act taxpayer protections; (6) problems with IRS' sale and custody of seized property; and (7) what can be done to ensure that seizure authority is appropriately used."

Correspondence issued by the General Accounting Office with an abstract that begins "The fiscal year 2003 Defense Authorization Act requires the Department of Defense (DOD) to develop by May 1, 2003, a financial management enterprise architecture, including a transition plan, that meets certain requirements. The act also requires that GAO submit to congressional defense committees an assessment of the architecture and transition plan within 60 days of their approval. As part of our ongoing work to satisfy this legislative requirement and at the request of Senate Subcommittee on Readiness and Management Support, Committee on Armed Services, staff, we briefed the Subcommittee on Readiness and Management Support, Senate Committee on Armed forces on March 4, 2003, on our preliminary assessment of the DOD draft architecture products dated February 7, 2003. As further requested by the staff, this letter transmits the observations we made during the briefing."

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."

Correspondence issued by the Government Accountability Office with an abstract that begins "Ground-based military operations generally make use of two broad categories of vehicles: combat vehicles designed for a specific fighting function and tactical vehicles designed primarily for use by forces in the field in connection with or in support of tactical operations. Combat vehicles generally move on tracks versus wheels and include the Abrams tank, Bradley Fighting vehicle, and the Paladin self-propelled howitzer. Tactical vehicles generally move on wheels and include the High Mobility Multi-purpose Wheeled Vehicle (HMMWV), the Mine Resistant Ambush Protected (MRAP) vehicle, and families of trucks and trailers. For fiscal years 2009 and 2010, the Department of Defense (DOD) has requested an estimated $16 billion for the procurement of those tactical wheeled vehicles described in this report, including an estimated $6 billion for MRAP variants. In June 2007, Congress requested that we assess (1) the extent to which DOD had developed an overall tactical wheeled vehicle (TWV) investment strategy that considers timing, affordability, and sustainability; (2) the extent that the programs in the strategy fill identified gaps or provide duplicative capabilities; (3) the current status of selected tactical wheeled vehicle systems that are a part of …

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."

Correspondence issued by the General Accounting Office with an abstract that begins "On March 31, 2004, the Financial Accounting Standards Board (FASB) issued an exposure document on a proposed Statement, Share-Based Payment, an Amendment of FASB Statements No. 123 and 95, which addresses the accounting for compensation to employees in the form of equity shares, including stock options. GAO recognizes that this is a complex and controversial issue on which reasonable people can and do disagree. In light of the above, there has been a renewed interest for the Congress to legislate accounting rules for stock options. Notwithstanding our and others' views on the merits of various accounting methods for stock options, GAO believes that the principle of independence, both in fact and in appearance, is essential to the credibility of and confidence in any authoritative standard-setting processes. With respect to the role of FASB in this and other areas, we support its efforts, as the Securities and Exchange Commission's (SEC) designated independent private-sector standard-setting body, to identify issues for consideration, prepare exposure documents, conduct outreach efforts and solicit comments on exposure documents, and consider the resulting comments in finalizing and issuing new accounting standards. This time-tested and proven deliberative …

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."

Correspondence issued by the Government Accountability Office with an abstract that begins "In May 2006, the Department of Energy (DOE) proposed transferring appropriations from some DOE accounts to begin a new loan guarantee program (LGP) authorized by the Energy Policy Act of 2005 (EPAct 05). Title XVII of EPAct 05--Incentives for Innovative Technologies--authorized the LGP to guarantee loans for projects intended to (1) decrease air pollutants or man-made greenhouse gases by reducing their production or by sequestering them (storing them to prevent their release into the atmosphere), (2) employ new or significantly improved technologies compared with current commercial technologies, and (3) have a "reasonable prospect" of repayment. Such projects could include renewable energy systems, advanced fossil energy technologies, and production facilities for fuel-efficient vehicles. Although EPAct 05 authorized the LGP, the Federal Credit Reform Act of 1990 requires that Congress appropriate budget authority for loan guarantee program costs before loans can be made. In appropriating budget authority for the LGP, Congress would be not only authorizing DOE to issue the loan guarantees but also establishing policy by setting limits on the dollar amount of loans that can be guaranteed. Congress can also specify limits on the amount of LGP administrative …

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."

Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to a Congressional request for information relating to a June 13, 2006 Congressional hearing on the U.S. Department of Agriculture's (USDA) farm loan programs. In particular, the May 16, 2006 letter requested that we summarize our findings from the 1990s through 2002 on USDA's farm loan programs. Congress also requested that we provide any GAO opinions on the current management and status of the loan programs and identify any matters that Congress should consider."

Testimony issued by the Government Accountability Office with an abstract that begins "On January 14, 2004, the President announced a new Vision for space exploration that directs the National Aeronautics and Space Administration (NASA) to focus its efforts on returning humans to the moon by 2020 in preparation for future, more ambitions missions. Implementing the Vision will require hundreds of billions of dollars and a sustained commitment from multiple administrations and Congresses. Some of the funding for implementing exploration activities is expected to come from funding freed up after the retirement of the Space Shuttle, scheduled for 2010, and projected termination of U.S. participation in the International Space Station by 2016. Congress, while supportive of the effort has voiced concern over the potential gap in human space flight. In the NASA Authorization Act of 2005, Congress stated that it is the policy of the United States to have the capability for human access to space on a continuous basis. NASA has made it a priority to minimize the gap to the extent possible. GAO provides no recommendations in this statement. However, GAO continues to emphasize that given the Nation's fiscal challenges and NASA's past difficulty developing systems within cost, schedule, …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the National Toxicology Program (NTP), focusing on: (1) the procedures NTP uses to list a substance as either a known or a reasonably anticipated human carcinogen; and (2) whether NTP followed its procedures in determining to list alcoholic beverage consumption as a known human carcinogen."

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."