A letter report issued by the Government Accountability Office with an abstract that begins "Congress mandated in 2000 that the Centers for Medicare & Medicaid Services (CMS) conduct the Physician Group Practice (PGP) Demonstration to test a hybrid payment methodology for physician groups that combines Medicare fee-for-service payments with new incentive payments. The 10 participants, with 200 or more physicians each, may earn annual bonus incentive payments by achieving cost savings and meeting quality targets set by CMS in the demonstration that began in April 2005. In July 2007, CMS reported that in the first performance year (PY1), 2 participants earned combined bonuses of approximately $7.4 million, and all 10 achieved most of the quality targets. Congress mandated that GAO evaluate the demonstration. GAO examined, for PY1, the programs used, whether the design was reasonable, and the potential challenges in broadening the payment approach used in the demonstration to other physician groups. To do so, GAO reviewed CMS documents, surveyed all 10 groups, and conducted interviews and site visits."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO examined the underlying records for the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for fiscal year 2001. GAO (1) did a detailed test of transactions that represent the underlying basis of amounts distributed to AATF, (2) reviewed the Internal Revenue Service's (IRS) quarterly AATF certifications, (3) reviewed the Department of the Treasury Financial Management Service adjustments to AATF for fiscal year 2001, (4) reviewed procedures in the Office of Tax Analysis' process for estimating amounts to be distributed to AATF for the fourth quarter of fiscal year 2001, (5) compared net excise tax distributions to AATF during fiscal year 2001 and amounts reported in the financial statements prepared by the Bureau of the Public Debt for AATF and the Federal Aviation Administration's consolidated financial statements, and (6) reviewed key reconciliations of IRS records to Treasury records."

Correspondence issued by the General Accounting Office with an abstract that begins "Citing the desire to "ensure that the President's appointees have the opportunity to review any new or pending regulations," the White House Chief of Staff Andrew H. Card, Jr. sent a memorandum to the heads of all executive agencies on January 20, 2001, directing them to (1) not send proposed or final regulations to the Office of the Federal Register, (2) withdraw regulations that had been sent to the Office but not yet published in the Federal Register, and (3) postpone for 60 days the effective date of regulations that had been published in the Federal Register but had not yet taken effect. GAO found that federal agencies delayed the effective dates for 90 of the 371 final rules that were subject to the memorandum. The effective dates for the remaining 281 rules were either not delayed or GAO could find no indication in the Federal Register of a delay."

Testimony issued by the Government Accountability Office with an abstract that begins "GAO testified about the challenges involved in financing health care. GAO has been particularly concerned about the federal government's long-term fiscal sustainability and the contribution of health care spending to this troubling picture. For the past several years, we have consistently reported that in just a few decades, the government will face a serious fiscal imbalance driven by known demographic trends and escalating health care cost growth. Over the next several decades, growth in spending on federal retirement and health entitlements will encumber an escalating share of the government's resources. These entitlement programs primarily include Social Security, which provides, among other things, retirement income to individuals aged 62 and older; Medicare, which provides health care coverage primarily for individuals 65 and older; and Medicaid, which is a joint federal-state program providing health care and long-term care for low-income individuals. Congress's concern about the challenges involved in financing health care is consistent with the fact that certain spending pressures faced by Medicare and Medicaid are faced by all health care payers, including the Departments of Veterans Affairs (VA) and Defense, as well as private payers of health care. To …

A letter report issued by the Government Accountability Office with an abstract that begins "Over the past several years, the Air Force has negotiated and awarded more than $23 million in contracts to the Boeing Corporation for the purchase of certain spare parts for its Airborne Warning and Control System (AWACS) aircraft. Since they first became operational in March 1977, AWACS aircraft have provided U.S. and allied defense forces with the ability to detect, identify, and track airborne threats. In March 2003, GAO received allegations that the Air Force was overpaying Boeing for AWACS spare parts. This report provides the findings of GAO's review into these allegations. Specifically, GAO identified spare parts price increases and determined whether the Air Force obtained and evaluated sufficient information to ensure the prices were fair and reasonable. GAO also determined the extent to which competition was used to purchase the spare parts."

A letter report issued by the Government Accountability Office with an abstract that begins "The outstanding amount of state and local government tax-exempt bonds has increased over the years. Congress is interested in whether the bonds are used for appropriate purposes since the federal government forgoes billions in tax revenues annually by excluding the bonds' interest from investors' federal gross income. Questions also exist over the bonds' borrowing costs as they can divert funds from the funded projects. This report (1) describes recent trends in tax exempt bonds, (2) provides information on the types of facilities financed with tax-exempt bonds, and (3) discusses borrowing costs considering the methods of selling bonds and compares issuance costs paid from bond proceeds for governmental and qualified private activity bonds. In addition to interviewing relevant officials, we analyzed IRS's Statistics of Income (SOI) data and data from Thomson Financial to address these objectives."

Correspondence issued by the General Accounting Office with an abstract that begins "The Endangered Species Act seeks to protect affected species and their habitats from the activities of federal agencies and individual landowners. If a landowner plans to engage in an activity that may harm endangered species or their habitats, the landowner may prepare a Habitat Conservation Plan that may include paying a fee to a third party to ensure that the affected species is protected. GAO reviewed (1) the various types of fee-based mitigation arrangements currently used by the Fish and Wildlife Service, (2) who selects the alternative used to mitigate adverse impacts, (3) the Service's role in setting fees and land exchange ratios, and (4) how the Service ensures that fees are used as intended and that desired mitigation results are achieved. GAO found that (1) eight types of fee-based arrangements are now at the locations GAO visited, seven of which require the landowner to act; (2) the landowner is ultimately responsible for deciding whether to use a fee-based mitigation arrangement after considering its advantages and disadvantages; (3) the Service's level of involvement in setting fees and establishing land exchange ratios varies by project and type of arrangement; …

Other written product issued by the General Accounting Office with an abstract that begins "GAO published a report describing the activities of the Personnel Appeals Board, its Office of General Counsel, and its Office of Equal Employment Opportunity Oversight during the last two fiscal years."

A letter report issued by the Government Accountability Office with an abstract that begins "Prepositioned military equipment and supplies on ships and overseas on land have become an integral part of the U.S. defense strategy. However, the Army's program has faced long-standing management challenges, including equipment excesses and shortfalls, invalid or poorly defined requirements, and maintenance problems. In Public Law 109-163, Congress required the Army to conduct an assessment of its prepositioning programs and required GAO to assess (1) whether the Army's report addressed the areas required by Congress, and (2) the major challenges the Army continues to face in its prepositioning program. GAO analyzed the Army's report and other information it obtained from the Joint Staff, the Army, and its subordinate commands to identify the issues affecting the Army's prepositioning program. GAO also visited prepositioned equipment sites in South Carolina, Europe, South Korea, and Kuwait."

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Deposit Insurance Reform Conforming Amendments Act of 2005 required GAO to report on the federal banking regulators' administration of the prompt corrective action (PCA) program under section 38 of the Federal Deposit Insurance Act (FDIA). Congress created section 38 as well as section 39, which required regulators to prescribe safety and soundness standards related to noncapital criteria, to address weaknesses in regulatory oversight during the bank and thrift crisis of the 1980s that contributed to deposit insurance losses. The 2005 act also required GAO to report on changes to the Federal Deposit Insurance Corporation's (FDIC) deposit insurance system. This report (1) examines how regulators have used PCA to resolve capital adequacy issues at depository institutions, (2) assesses the extent to which regulators have used noncapital supervisory actions under sections 38 and 39, and (3) describes how recent changes to FDIC's deposit insurance system affect the determination of institutions' insurance premiums. GAO reviewed regulators' PCA procedures and actions taken on a sample of undercapitalized institutions. GAO also reviewed the final rule on changes to the insurance system and comments from industry and academic experts."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on its financial management review of the Fish and Wildlife Service's (FWS) reported allocation of resources for its Refuge Program and New Assistant Regional Manager Positions, focusing on: (1) what systems FWS used to track how allocated funds were spent and to determine the full costs of operating the refuge program; (2) how much funding the service allocated to refuge operations and maintenance and how those funds were used; and (3) the number of new Assistant Regional Director (ARD) positions FWS created and the source of funding for these positions through fiscal year (FY) 2000."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, GAO found that many taxpayers' estimates of the value of their vehicles, claimed as tax deductions, were in excess of the charities' subsequent sales of the vehicles. Subsequently, effective January 1, 2005, the rules related to the amount taxpayers can claim as a deduction on their tax returns for vehicles donated to charities changed. Under the new rules, in many cases the amount taxpayers are allowed to claim as a deduction is less than they could have claimed before the changes. Some charities that used vehicle donations as a revenue source said that the changes could lead to fewer donated vehicles and reduced revenues. GAO was asked to determine how charities have been affected by the 2005 changes. GAO discussed the rule changes with Internal Revenue Service (IRS) officials and the impact of the changes with representatives of several charities. GAO judgmentally selected 10 charities from among the 65 contacted in the course of the 2003 GAO study. The experiences of these charities cannot be generalized to all charities because the selected charities were not drawn from a statistical sample of all charities with …

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Deposit Insurance Reform Conforming Amendments Act of 2005 requires GAO to report on the effectiveness of Federal Deposit Insurance Corporation's (FDIC) organizational structure and internal controls. GAO reviewed (1) mechanisms the board of directors uses to oversee the agency, (2) FDIC's human capital strategies and how its training initiatives are evaluated, and (3) FDIC's process for monitoring and assessing risks to the banking industry and the deposit insurance fund, including its oversight and evaluation. To answer these objectives, GAO analyzed FDIC documents, reviewed recommended practices and GAO guidance, conducted interviews with FDIC officials and board members, and conducted site visits to FDIC regional and field offices in three states."

A letter report issued by the Government Accountability Office with an abstract that begins "Major disasters can disrupt transit operations, destroy vehicles and facilities, and impede the ability of people to reach essential relief and medical services and return to their homes and jobs. GAO determined (1) the federal role in assisting transit agencies after a major disaster; (2) the amounts, sources, and uses of federal disaster assistance for transit since 1998; (3) the factors that affected the timeliness and effectiveness of transit assistance after the 2005 Gulf Coast hurricanes; and (4) additional options for providing assistance to transit after a major disaster. GAO reviewed laws, regulations, and guidance; analyzed DOT and FEMA data; and interviewed officials with FEMA, DOT, state and local agencies, and others."

A letter report issued by the Government Accountability Office with an abstract that begins "Concerned about the potential impacts of the proposed risk-based capital rules, known as Basel II, Congress mandated that GAO study U.S. implementation efforts. This report examines (1) the transition to Basel II and the proposed changes in the United States, (2) the potential impact on the banking system and regulatory required capital, and (3) how banks and regulators are preparing for Basel II and the challenges they face. To meet these objectives, GAO analyzed documents related to Basel II and interviewed various regulators and officials from banks that will be required to follow the new rules."

Correspondence issued by the Government Accountability Office with an abstract that begins "Since 2000, the United Nations (UN) has been developing a Capital Master Plan (CMP) to renovate its headquarters complex in New York City to bring it into compliance with current life safety and building codes. The planned renovation will also enable the UN to address technology and security needs. Since 2001, we have reported on the UN's efforts to develop the CMP. As we finalized our most recent report in November 2006, the UN Secretary-General released the latest progress report on the CMP and recommended that the UN General Assembly approve a scope, schedule, budget, and funding mechanism for the CMP. The Secretary-General's report also included an updated cost estimate of $1.88 billion for the project. This estimate for the CMP is about $128 million higher than the previous estimate, which was released in 2005. As the host country and largest contributor to the UN, the United States continues to have a significant interest in the success of the renovation. In this report, we (1) analyze the changes in the latest cost estimate and (2) describe the latest decisions the UN General Assembly made in regard to the …

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Communications Commission (FCC) annually receives about 100,000 complaints from individuals and companies. FCC has the authority to investigate these complaints and take enforcement action if it finds a violation of the telecommunications laws and rules, which are designed to ensure, for example, that individuals have access to 911 services and a wider affordable range of communication services. As requested, this report reviews FCC's enforcement program and (1) summarizes the number and type of complaints received, investigations conducted, and enforcement actions taken by FCC from 2003 through 2006; (2) discusses how FCC assesses the impact of its enforcement program; and (3) discusses challenges FCC faces in providing complete and accurate information on its enforcement program. To address these objectives, GAO analyzed FCC's databases, interviewed FCC officials, telecommunications executives, and experts."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Agriculture's (USDA) task force's recommendations to strengthen the Agricultural Research Service's (ARS) programs and facilities, focusing on: (1) the actions ARS has taken to close and consolidate laboratories; (2) the task force report's major recommendations designed to, among other things, improve operational efficiencies; and (3) ARS' reaction to the task force report."

A letter report issued by the Government Accountability Office with an abstract that begins "Reducing aviation noise is important to the efficient operation and expansion of the National Airspace System because community opposition to aviation noise is a major obstacle to airport and runway development. Such development is needed to help address congestion and meet the nation's rapidly growing demand for air travel. The Federal Aviation Administration (FAA) and the National Aeronautics and Space Administration (NASA) have the primary federal responsibility for research and development (R&D) on aviation noise. FAA focuses on the impacts of aviation noise on communities, while NASA focuses on noise at its source--aircraft engines and airframes. Both FAA and NASA have set noise reduction goals. This congressionally requested report on aviation noise addresses (1) FAA's and NASA's R&D plans for addressing aviation noise and the extent to which they are aligned and (2) FAA's and NASA's noise reduction goals and the likelihood that these goals will be achieved. To conduct its work, GAO reviewed FAA's and NASA's R&D planning documents, coordinating mechanisms, and research plans and interviewed agency officials. In addition, aviation industry representatives reviewed and commented on a draft of this report. A draft was …

Testimony issued by the Government Accountability Office with an abstract that begins "The Oil for Food program was established by the United Nations and Iraq in 1996 to address concerns about the humanitarian situation after international sanctions were imposed in 1990. The program allowed the Iraqi government to use the proceeds of its oil sales to pay for food, medicine, and infrastructure maintenance. Allegations of fraud and corruption have plagued the Oil for Food program. As we have testified and others have reported, the former regime gained illicit revenues through smuggling and through illegal surcharges and commissions on Oil for Food contracts. The United Nations' Independent Inquiry Committee was established in April 2004 to investigate allegations of corruption and misconduct within the Oil for Food program and its overall management of the humanitarian program. In January 2005, the Committee publicly released 58 internal audit reports conducted by the United Nations' Office of Internal Oversight Services (OIOS). GAO (1) provides information on OIOS' background, structure, and resources; (2) highlights the findings of the internal audit reports; and (3) discusses limitations on the audits' coverage."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO: (1) reviewed two major AmeriCorps programs--AmeriCorps State/National and AmeriCorps National Civilian Community Corps (NCCC); (2) compared cost data for NCCC with similar data from the Department of Labor's Job Corps Civilian Conservation Centers (CCC) and reasons for any major differences; (3) compared AmeriCorps participant benefits with those afforded entry-level military personnel; and (4) described information available on the results of AmeriCorps programs."

Testimony issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) most recent estimate of the difference between what taxpayers timely and accurately paid in taxes and what they owed was $345 billion. IRS estimates it will eventually recover some of this tax gap, resulting in an estimated net tax gap of $290 billion. The tax gap arises when taxpayers fail to comply with the tax laws by underreporting tax liabilities on tax returns; underpaying taxes due from filed returns; or nonfiling, which refers to the failure to file a required tax return altogether or in a timely manner. The Chairman and Ranking Minority Member of the Senate Committee on the Budget asked GAO to present information on the causes of and possible solutions to the tax gap. This testimony addresses the nature and extent of the tax gap and the significance of reducing the tax gap, including some steps that may assist with this challenging task. For context, this testimony also addressed GAO's most recent simulations of the long-term fiscal outlook and the need for a fundamental reexamination of major spending and tax policies and priorities."

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has relied extensively on contractors to undertake major reconstruction projects and provide support to its deployed forces, but these efforts have not always achieved desired outcomes. Further, the Iraqi government must be able to reduce violence, sustain reconstruction progress, improve basic services, and make a positive difference in the daily lives of the Iraqi people. This statement discusses (1) factors affecting DOD's ability to promote successful acquisition outcomes on its contracts for reconstruction and for support to deployed forces in Iraq, (2) the deteriorating security situation and the capabilities of the Iraqi security forces, and (3) issues affecting the Iraqi government's ability to support and sustain future reconstruction progress. The testimony is based upon our work on Iraq reconstruction and stabilization efforts, DOD contracting activities, and DOD's use of support contractors spanning several years. This work was conducted in accordance with generally accepted government auditing standards."

Testimony issued by the Government Accountability Office with an abstract that begins "Under the Public Housing Program, the Department of Housing and Urban Development (HUD) and local public housing agencies (PHA) provide housing for low-income residents at rents they can afford. Today, over 3,000 PHAs administer approximately 1.2 million public housing units throughout the nation. First authorized in 1937, the program has undergone changes over the decades. The Quality Housing and Work Responsibility Act of 1998 increased managerial flexibility but also established new requirements for housing agencies. Some observers have questioned the program's ability to provide quality, affordable housing to the nation's neediest families. This testimony, which is based upon a number of reports that GAO has issued related to public housing since 2002, discusses the roles of (1) HUD (2) public housing agencies, (3) capital markets, and (4) community services organizations in the public housing system."