Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the American War Mothers, for fiscal year 2000, to determine whether the report complied with the financial reporting requirements of the law. GAO found no reportable instances of noncompliance with applicable law, and the audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "We are reviewing the Army's plans for deploying and sustaining Stryker brigades. We plan to complete our review and report the results in June 2003. In the meantime, the Army will be conducting an operational evaluation of the first Stryker brigade from late April through May 2003 as required by law. The purpose of this letter is to bring attention to issues concerning the adequacy of the Army's proposed operational evaluation plan. The operational evaluation is intended to facilitate an understanding of the initial brigade's overall capabilities. The evaluation was first directed by the conference report accompanying the 2001 defense authorization act. Subsequently, Congress included the requirement in Section 113 of the National Defense Authorization Act for fiscal year 2002, which provides that (1) the Secretary of the Army is to evaluate the brigade's execution of combat missions across the full spectrum of potential threats and operational scenarios, (2) the Department of Defense's Director of Operational Test and Evaluation (DOT&E) must approve the Army's operational evaluation plan before the evaluation may be conducted, and (3) the Secretary of Defense is to certify to Congress that the results of …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of Defense's (DOD) plans to modernize its current strategic command, control, communications, and computer (C4) capabilities for ballistic missile warning, space control, and air sovereignty/defense missions, focusing on plans to: (1) modernize strategic C4 capabilities; and (2) integrate additional system capabilities for newly planned and assigned missions."

Correspondence issued by the General Accounting Office with an abstract that begins "On June 30, 2004, the Coalition Provisional Authority (CPA) intends to transfer power in Iraq to a fully sovereign Iraqi interim government. CPA and the Iraq Governing Council took a fundamental step toward this goal in March 2004, when they signed the Law of Administration for the State of Iraq for the Transitional Period (hereafter referred to as the transitional law). The transitional law is intended to govern the affairs of Iraq until Iraqis approve a permanent constitution and a permanent Iraqi government takes office. GAO has ongoing and completed work reviewing various aspects of the U.S. effort to reconstruct Iraq. Our ongoing work includes reviewing the costs associated with reconstruction; the process used to award reconstruction contracts; efforts to develop Iraq's security forces; the rebuilding of Iraq's oil, electricity, and water infrastructure; and programs to help Iraq develop a unified, democratic government. For this report, we describe the following information as it exists at this time: (1) the time frames and Iraqi governmental structures established by the transitional law; (2) arrangements in the law for the U.S.-led multinational force, Iraqi security forces, and militias; and (3) mechanisms …

Guidance issued by the Government Accountability Office with an abstract that begins "This publication supersedes GAO-08-81G, Audit Manual: Volume 1, Exposure Draft, October 2007. The U.S. Government Accountability Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."

Correspondence issued by the Government Accountability Office with an abstract that begins "Twelve of the 14 proposals we identified would eliminate means testing altogether as a requirement for states to receive federal funding to help pay for the costs associated with supporting children in foster care. Two other proposals would link means testing to a different benchmark. Half of the proposals would mitigate a potential increase in federal costs due to the elimination of means testing by either changing the rate of federal reimbursements, capping federal funding, or both. Additionally, half would attempt to mitigate the potentially negative effects of lowering the reimbursement rate on states by, for example, allowing states to access additional funding in the event of an unanticipated increase in foster care placements. All five proposals that specify how states should use any foster care maintenance savings they incur would require states to reinvest these savings in child welfare services that benefit all children at risk of neglect or abuse."

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits the attached briefing in response to Senate Report No. 110-77, which accompanied the National Defense Authorization Act for Fiscal Year 2008 (Pub. L. No. 110-181). The Senate Report requires GAO to review DOD's plans for the development of language and cultural awareness capabilities and to report to the congressional defense committees by December 31, 2008. On November 24, 2008, we provided the briefing to staff of congressional committees to satisfy this mandate. We plan to complete our work and issue a final report at a later date."

A statement of record issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed its report on how federal requirements affect local school districts, focusing on: (1) the major federal requirements that affect school districts; (2) the issues school districts face in implementing these requirements; and (3) recent initiatives by Congress and the Department of Education to provide flexibility to school districts."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO recently completed an engagement regarding the use of term appointments by the National Aeronautics and Space Administration (NASA) for civil servant positions. Congress expanded NASA's ability to use term appointments to fill civil service positions in 2004 through the passage of the NASA Flexibility Act of 2004 (Pub. L. No. 108-201). NASA sought this flexibility to ensure that it could hire and retain the workforce it desired. In October 2008, we briefed the Congressional committee on the results of our review, and were asked to respond to additional questions several members on your committee had regarding NASA's use of term appointments. 1. What policies and procedures are in place to protect the independence of scientists and engineers hired under term appointment authority? 2. What are the rates of conversion from term to career or careerconditional appointments? 3. What policies and procedures are in place for term appointees to challenge NASA decisions regarding non conversion of their appointments? 4. What is the declination rate to employment offers at the NASA centers?"

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO identified four methods the Federal Transit Administration (FTA), within the U.S. Department of Transportation, uses to assure that recipients of federal transit funding comply with civil rights requirements: 1) requiring recipients to self-certify that they assure compliance with applicable civil rights requirements; 2) issuing guidance to inform recipients of their responsibilities; 3) administering a complaints process; and 4) conducting oversight reviews of funding recipients' compliance with laws and requirements. GAO found that FTA's policies and procedures for processing civil rights complaints incorporate nine key federal practices based on an analysis of U.S. Department of Justice guidance: 1) ensure a timely complaint process; 2) provide a complaint process that is accessible to the public; 3) acknowledge receipt of complaint to complainant; 4) document complaint allegations to be resolved; 5) document the results of any complaint investigations; 6) use informal method to resolve complaints when possible; 7) provide a formal or an informal appeals process for the results of complaints investigations; 8) after a complaint investigation is completed, monitor the recipient based on the issues involved in the complaint; and 9) oversee an effective program of compliance reviews for …

Correspondence issued by the General Accounting Office with an abstract that begins "The Ranking Minority Member of the House Committee on Veterans Affairs requested that GAO respond to follow-up questions on its testimony on its report "Hand-off or Fumble: Are DOD and VA Providing Seamless Health Care Coverage to Transitioning Veterans?""

Correspondence issued by the Government Accountability Office with an abstract that begins "In 2004, the Federal Motor Carrier Safety Administration (FMCSA) began work on its Compliance, Safety, Accountability (CSA) initiative to improve the safety of commercial motor vehicles, such as trucks and buses. FMCSA, whose primary mission is to reduce commercial motor vehicle-related crashes, fatalities and injuries, has made progress on CSA but needs to complete both implementation throughout all states and a Carrier Safety Fitness Determination rulemaking before CSA is fully implemented. CSA represents a different, more data-driven approach to motor carrier safety. Under CSA, which introduces a new system for identifying and responding to carrier safety risks, FMCSA intends to increase the number of carriers it evaluates and reduce crashes involving commercial vehicles. In light of delays in implementing CSA, Congress is concerned about FMCSA's ability to implement the program and directed GAO to monitor the program's implementation and review FMCSA's capacity to meet milestones within its planned cost estimates. As part of this work, Congress asked us to provide detailed information on the resources FMCSA has devoted and plans to devote to implementing CSA. This report provides information on (1) the amount of actual and proposed funding …

Testimony issued by the Government Accountability Office with an abstract that begins "GAO found that the Navy has made progress in addressing some of the early design and construction problems on the LCS 1 and LCS 2 seaframes, and quality defects and unit costs are declining, now that the seaframes are in steady production. Based on projected learning curves, shipyard performance can be expected to continue to improve over time. This expected progress could, however, be disrupted, as the Navy is considering potentially significant seaframe design changes. For example, the Navy is currently studying changes to increase the commonality of systems and equipment between the two ship variants, primarily with regard to the ships' combat management systems, and add new capabilities. In addition, the Navy still has outstanding gaps in its knowledge about how the unique designs of the two variants will perform in certain conditions. The lead ship of the Freedom class is currently on an extended deployment to Southeast Asia, and the Navy views this as an important opportunity to demonstrate some of the ship's capabilities and allow the crew to obtain first-hand experience with operations. Yet, developmental testing of the seaframes is ongoing, and neither variant has …

Testimony issued by the Government Accountability Office with an abstract that begins "Our March 2012 review found that the CMS Office of the Actuary’s (OACT) estimated cost of the demonstration exceeds $8 billion over 10 years. About $5.34 billion of this estimate is attributed to quality bonus payments more generous than those prescribed in PPACA, specifically to (1) higher bonuses for 4-star and 5-star plans, (2) new bonuses for 3-star and 3.5-star plans, (3) applying bonuses to plans’ entire benchmarks during the phase-in of PPACA’s new payment methodology, and (4) allowing plans’ benchmarks to exceed their pre-PPACA levels. Most of the remaining projected demonstration spending stems from higher MA enrollment because the bonuses enable MA plans to offer beneficiaries more benefits or lower premiums. Taken together, the expanded bonuses and higher enrollment mainly benefit average-performing plans—those receiving 3 and 3.5-star ratings. Also, while a reduction in MA payments was projected to occur as a result of PPACA’s payment reforms, OACT estimated that the demonstration would offset more than one-third of these payment reductions projected for 2012 through 2014."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reported on the Administrative Office of the United States Courts' (AOUSC) progress in implementing six GAO recommendations to improve its long-range space planning process. AOUSC has fully implemented five of the six recommendations and partially implemented one. Specifically, AOUSC began (1) using a statistical classification technique, known as cluster analysis, to create groups of federal districts with similar characteristics; (2) relying on an automated computer program called AnyCourt to verify that districts' estimates of space baselines are consistent with the U.S. Courts Design Guide; (3) using a standard statistical forecasting technique, known as AutoRegressive Integrated Moving-Average, as a basis for developing more accurate caseload projections; (4) helping districts improve their personnel projections by comparing their projections to AOUSC personnel projections and discussing the results with districts when large deviations occurred; and (5) providing the General Services Administration (GSA) with data related to 10-year projections of districts' estimated space needs to support the judiciary's request for congressional approval of funds to build new court-related facilities and modify existing buildings. AOUSC has been unable to fully implement the remaining recommendation to update the districts' plans every 3 to 5 …

Correspondence issued by the Government Accountability Office with an abstract that begins "There is still no one agency or group that knows the nation's need for all U.S. high- containment laboratories, including the research priorities and the capacity, number and location, to address priorities. This deficiency may be more critical today than 3 years ago because current budget constraints make prioritization essential. Since the publication of our report in 2009, the number of high-containment laboratories has increased. Although modern high-containment technologies (for example, high-efficiency particulate air [HEPA] filtration) in conjunction with laboratory design have been effective in reducing the level of risk, there is nevertheless some degree of risk associated with design, construction, operations, and maintenance of high-containment laboratories. This was realized following a Centers for Disease Control and Prevention (CDC) power failure incident in Atlanta, Georgia, where no biological agent was released but that showed the difficulties in maintaining biological containment, and a leaky pipe incident in Pirbright, United Kingdom, that failed to maintain biological containment. Increasing the number of laboratories also increases the aggregate national risk."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for fiscal year (FY) ended September 30, 1999, is supported by the underlying records."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Commerce's fiscal year (FY) 1999 Annual Program Performance Report and the FY 2000 and FY 2001 plans for selected science-related agencies, focusing on whether: (1) the National Oceanic and Atmospheric Administration (NOAA) and the Technology Administration (TA) sections of Commerce's FY 1999 performance report and FY 2000 and FY 2001 performance plans told a coherent story in addressing science issues; (2) NOAA's and TA's performance goals, budgetary and full time equivalent (FTE) staffing resource requirements identified in Commerce's FY 2001 performance plan linked, or matched, to those in NOAA's and TA's sections of Commerce's FY 2001 congressional budget submission; and (3) the NOAA and TA sections of Commerce's FY 2001 performance plan addressed the weaknesses that GAO identified in its review of Commerce's FY 2000 performance plan."

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 National Academy of Sciences, 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 legislative requirement, GAO reviewed whether the net excise tax revenue distributed to the Black Lung Disability Trust Fund (BLDTF) for the fiscal year (FY) ended September 30, 1998, is supported by the underlying records."

Testimony issued by the Government Accountability Office with an abstract that begins "In light of GAO's past three testimonies and two reports on problems with controls over excess DOD property, GAO was asked to perform follow-up investigations to determine if (1) unauthorized parties could obtain sensitive excess military equipment that requires demilitarization (destruction) when no longer needed by DOD and (2) system and process improvements are adequate to prevent sales of new, unused excess items that DOD continues to buy or that are in demand by the military services."

Testimony issued by the Government Accountability Office with an abstract that begins "Los Alamos National Laboratory (LANL) is one of three National Nuclear Security Administration (NNSA) laboratories that designs and develops nuclear weapons for the U.S. stockpile. LANL employees rely on sensitive and classified information and assets that are protected at different levels, depending on the risks posed if they were lost, stolen, or otherwise compromised. However, LANL has experienced several significant security breaches during the past decade. This testimony provides GAO's (1) views on physical security at LANL, as discussed in Los Alamos National Laboratory: Long-Term Strategies Needed to Improve Security and Management Oversight, GAO-08-694 (June 13, 2008); (2) preliminary observations on physical security at Lawrence Livermore National Laboratory; and (3) views on cyber security at LANL as discussed in Information Security: Actions Needed to Better Protect Los Alamos National Laboratory's Unclassified Computer Network, GAO-08-1001 (Sept. 9, 2008). To conduct this work, GAO analyzed data, reviewed policies and procedures, interviewed laboratory officials, and conducted site visits to the two laboratories."

Testimony issued by the Government Accountability Office with an abstract that begins "Perchlorate has been used for decades by the Department of Defense, the National Aeronautics and Space Administration, and the defense industry in manufacturing, testing, and firing missiles and rockets. Other uses include fireworks, fertilizers, and explosives. Perchlorate is readily dissolved and transported in water and has been found in groundwater, surface water, and soil across the country. Perchlorate emerged as a contaminant of concern because health studies have shown that it can affect the thyroid gland, which helps regulate the body's metabolism, and may cause developmental impairment in fetuses of pregnant women. In 2005, EPA set a reference dose of 24.5 parts per billion (ppb)--the exposure level not expected to cause adverse effect in humans. Today's testimony updates GAO's May 2005 report, Perchlorate: A System to Track Sampling and Cleanup Results is Needed, GAO-05-462. It summarizes GAO's (1) compilation of the extent of perchlorate contamination in the U.S. and (2) review of peer-reviewed studies about perchlorate's health risks. GAO's 2005 report recommended that EPA work to track and monitor perchlorate detections and cleanup efforts. In December 2006, EPA reiterated its disagreement with this recommendation. GAO continues to believe …

Testimony issued by the Government Accountability Office with an abstract that begins "The Office of Personnel Management (OPM) administers the annual Combined Federal Campaign (CFC), which gave more than 22,000 charities access to the federal workplace, helping those in need by collecting more than $250 million in donations during the 2005 campaign. The success of the campaign is predicated on each donor's confidence in a system that ensures donations reach charitable organizations that have met the CFC's specific eligibility requirements and are legitimate charities. For example, to be eligible, each charity must have formally received from the Internal Revenue Service (IRS) tax-exemption designation under 501(c)(3) of the Internal Revenue Code. The Subcommittee on Oversight is reviewing tax-exempt status entities and asked GAO to determine whether charitable organizations participating in the CFC were remitting their payroll and other taxes to the IRS as required by law. Specifically, GAO was asked to investigate and determine whether and to what extent (1) charities listed in the 2005 CFC have unpaid payroll and other taxes; (2) selected charities, their directors or senior officers are abusing the federal tax system; and (3) OPM screens charities for federal tax problems before allowing them to be listed …