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."

A letter report issued by the General Accounting Office with an abstract that begins "As part of the No Child Left Behind Act (NCLBA) of 2001, the Congress authorized a 3-year, $17 million per year school-based mentoring grant program. For fiscal year 2004, Congress has increased funding to about $50 million to fund additional mentoring efforts. Congress requested that GAO provide information on the student mentoring program. To do this, GAO answered the following questions: (1) What are the basic elements, policies, and procedures of successful mentoring programs? (2) What are the key characteristics of NCLBA-funded mentoring efforts, including the extent to which they have the basic elements, policies, and procedures of successful mentoring programs? (3) How does the Department of Education monitor program implementation? (4) What are Education's and grantees' plans to assess program outcomes?"

A letter report issued by the General Accounting Office with an abstract that begins "Established in March 2002, the Homeland Security Advisory System was designed to disseminate information on the risk of terrorist acts to federal agencies, states, localities, and the public. However, these entities have raised questions about the threat information they receive from the Department of Homeland Security (DHS) and the costs they incurred as a result of responding to heightened alerts. This report examines (1) the decision making process for changing the advisory system national threat level; (2) information sharing with federal agencies, states, and localities, including the applicability of risk communication principles; (3) protective measures federal agencies, states, and localities implemented during high (codeorange) alert periods; (4) costs federal agencies reported for those periods; and (5) state and local cost information collected by DHS."

A letter report issued by the Government Accountability Office with an abstract that begins "The 10 new demonstrations GAO examined expanded states' use of federal funds and implemented new coverage strategies. Arizona and Texas established funding pools to make new supplemental payments beyond what they could have made under traditional Medicaid requirements and receive federal matching funds for the payments. All 10 demonstrations were approved to use different coverage strategies or impose new cost sharing requirements, including limiting benefits or imposing deductibles for certain populations."

A letter report issued by the Government Accountability Office with an abstract that begins "Some small and medium-sized enterprises (SME)--which are defined by the Small Business Administration's Office of Advocacy as independent businesses with fewer than 500 employees--have petitioned for the imposition of antidumping (AD) and countervailing (CV) duties to seek relief from unfair trade practices. Among the 56 petitions filed between 2007 and 2012, GAO found 21 that included at least 1 SME petitioner. In addition, the 56 petitions represented a total of 147 petitioners, of which 38 were SMEs. The majority of these SME petitioners had annual sales revenue of at least $10 million. Close to half of the total SME petitioners were in the iron and steel industry. Since participation in the petitions is not mandatory, producers, including SMEs, may benefit from a successful petition even if they choose not to join as a petitioner."

A letter report issued by the Government Accountability Office with an abstract that begins "The attacks on 9/11 underscored the federal government's need to facilitate terrorism-related information sharing among government, private sector, and foreign stakeholders. In response, the Intelligence Reform and Terrorism Prevention Act of 2004 mandated the creation of the Information Sharing Environment (ISE), which is described as an approach for the sharing of terrorism-related information. A presidentially appointed Program Manager oversees ISE development with assistance from the Information Sharing Council (ISC), a forum for 16 information sharing officials from federal agencies and departments. GAO was asked to report on (1) what actions have been taken to guide the design and implementation of the ISE and (2) what efforts have been made to report on progress in implementing the ISE. To perform this work, GAO reviewed related laws, directives, guidance, and ISE planning and reporting documents and interviewed officials from the Program Manager's office and key agencies who serve on the ISC."

Correspondence issued by the Government Accountability Office with an abstract that begins "During our audit of IRS’s fiscal year 2011 financial statements, we identified new internal control deficiencies in the following areas:"

A letter report issued by the General Accounting Office with an abstract that begins "Members of the Congress and governmental experts have expressed repeated interest in examining the overlapping and fragmented functions and activities of the federal government. As a first-level look at potential overlap and fragmentation, the Chairwoman, Subcommittee on Civil Service and Agency Organization, House Committee on Government Reform, asked GAO to present information on which federal agencies spend funds in which federal mission areas. This report examines federal spending through two commonly used analytical approaches--budget functions and object classifications."

A briefing report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on its analysis of federal counterterrorist exercises."

A letter report issued by the General Accounting Office with an abstract that begins "The National Nuclear Security Administration (NNSA), a separately organized agency within the Department of Energy (DOE), is responsible for the management and security of the nation's nuclear weapons, nonproliferation, and naval reactor programs. NNSA oversees contractors that operate its facilities to ensure that activities are effective and in line with departmental policy. In December 2002, NNSA began implementing a major reorganization aimed at solving important long-standing organizational issues. GAO reviewed NNSA's overall reorganization efforts to assess (1) the extent to which it is addressing in practice the past problems concerning the unclear delineation of authority and responsibility, (2) workforce planning, and (3) its impact on federal oversight of contractor activities."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2005, Hurricane Katrina's impact on the Gulf Coast included damage to the environment from chemical and hazardous materials releases. Also, the widespread demolition and renovation activities still under way in New Orleans may release asbestos fibers into the air, posing a potential additional health risk. This report, conducted at the Comptroller General's initiative, addresses (1) the Environmental Protection Agency's (EPA) actions to assess and mitigate Katrina's environmental impacts, (2) the extent to which EPA has assurance that public health is protected from asbestos inhalation risks in New Orleans, (3) the extent to which EPA's environmental health risk communications provided useful information to the public, and (4) challenges EPA faces in addressing environmental impacts."

A briefing report issued by the General Accounting Office with an abstract that begins "The High-Speed Rail Investment Act of 2001 would allow the National Railroad Passenger Corporation (Amtrak) to issue up to $12 billion in "tax credit bonds" over 10 years, primarily for capital improvement projects designated high-speed rail corridors and on Amtrak's Northeast Corridor. This report reviews the (1) cost of the bond-financing mechanism and alternatives to the U.S. Treasury, (2) degree to which bond proceeds would meet the capital needs of federally designated high-speed rail corridors, and (3) extent of the federal oversight role. GAO found that the estimated tax credit for Amtrak bonds would cost the U.S. Treasury between $16.6 billion and $19.1 billion (in nominal dollars) over 30 years. The overall capital needs of fully developed federally designed high-speed rail corridors are unknown because these initiatives are in various stages of planning, but preliminary estimates by Amtrak puts the capital costs for fully developed high-speed rail corridors and its Northeast Corridor at between $50 billion and $70 billion over 20 years.The proposed legislation would require the Secretary of the Treasury to report annually on whether the amount of money in the trust account is sufficient …

A statement of record issued by the Government Accountability Office with an abstract that begins "DOD is in the process of implementing this human capital system, and according to DOD, about 212,000 civilian employees are currently under the system. On February 11, 2009, however, the House Armed Services Committee and its Subcommittee on Readiness asked DOD to halt conversions of any additional employees to NSPS until the administration and Congress could properly address the future of DOD's personnel management system. On March 16, 2009, DOD and the Office of Personnel Management (OPM) announced an upcoming review of NSPS policies, regulations, and practices. According to DOD, the department has delayed any further transitions of employees into NSPS until at least October 2009--pending the outcome of its review. Furthermore, on May 14, 2009, the Deputy Secretary of Defense asked the Defense Business Board to form what has become this task group to review NSPS to help the department determine, among others things, whether NSPS is operating in a fair, transparent, and effective manner. This statement focuses on the performance management aspect of NSPS specifically (1) the extent to which DOD has implemented internal safeguards to ensure the fairness, effectiveness, and credibility of …

A letter report issued by the General Accounting Office with an abstract that begins "From 1993 through 2002, the Department of Defense (DOD) delivered over $150 billion in services and defense articles, including classified and controlled items, to foreign countries through foreign military sales programs administered by the military. Foreign countries may request items using blanket orders, which are for a specific dollar value and are used to simplify supply actions on certain types of items. GAO was asked to review whether the Navy's key internal controls restricted blanket orders for (1) classified spare parts and (2) controlled items sold to foreign countries. Also, GAO was asked to determine if periodic tests were conducted to ensure that the Navy's system is working as intended."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the level of federal assistance provided to Suffolk County, New York, as well as data on incomes and the distribution of population within the county."

A letter report issued by the General Accounting Office with an abstract that begins "Medicare covers about 90 percent of patients with end-stage renal disease (ESRD), the permanent loss of kidney function. Most ESRD patients receive regular hemodialysis treatments, a process that removes toxins from the blood, at a dialysis facility. A small percentage dialyzes-at home. From 1991 through 2001, the ESRD patient population more than doubled, from about 201,000 to 406,000. As the need for services grows, so do concerns about beneficiary access to and Medicare payment for dialysis services. The Medicare, Medicaid, and SCHIP Benefits Improvement and Protection Act of 2000 directed GAO to study beneficiaries' access to dialysis services. In this report, GAO (1) assessed the supply of dialysis facilities and the services they provide, overall and relative to beneficiary residence, and (2) assessed the extent to which Medicare payments for dialysis services are adequate and the methodology is appropriate. In order to assess the supply of dialysis facilities, GAO used Facility Surveys collected by the Centers for Medicare & Medicaid Services (CMS) and outpatient claims, the bills submitted to Medicare by providers of certain outpatient services from 1998 through 2001. To assess the adequacy of Medicare …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed five of the Legal Services Corporation's (LSC) largest grantees, focusing on whether the grantee: (1) properly documented the client's eligibility; (2) provided legal services within the past year; and (3) reported duplicate cases."

A letter report issued by the Government Accountability Office with an abstract that begins "Since GAO reported on competition in 2005, competition among video content producers is little changed, while competition among distributors has increased. According to data cited by the Federal Communications Commission (FCC), seven companies' broadcast and cable networks accounted for about 95 percent of all television viewing hours in the United States. Further, ownership of broadcast and cable networks changed little from 2005 through 2012. Alternatively, the introduction of video service provided by telephone companies, such as Verizon's FiOS service, has brought additional competition to video distribution. At year-end 2010, roughly 1 in 3 households could choose among 4 or more subscription video distributors: typically a cable company, 2 satellite companies, and a telephone company. With technological advances, companies are increasingly distributing video online. Online video distributors (OVD) are developing a variety of business models, including free and subscription-based services. However, online viewing and revenues represent a small portion of overall media viewing hours and revenue."

A letter report issued by the Government Accountability Office with an abstract that begins "For years, GAO and others have reported that the National Aeronautics and Space Administration (NASA) does not maintain effective control over the $35 billion of property, plant, and equipment (PP&E) and materials that it reports on its financial statements. GAO's report, the first in a planned series, addresses whether NASA's control environment and internal controls over NASA-held equipment provide reasonable assurance that (1) these assets are not vulnerable to loss, theft, and misuse and (2) all equipment costs are appropriately recorded in the agency's financial statements. GAO evaluated the design of NASA's property management controls by reviewing agencywide and local policies, obtaining equipment loss reports for all NASA centers, and evaluating actions taken to hold employees accountable. To confirm its understanding of the design of NASA's property controls, GAO conducted on-site visits at two NASA centers and interviewed property management officials at the remaining seven NASA centers."

A letter report issued by the General Accounting Office with an abstract that begins "The Transportation Equity Act for the 21st Century (TEA-21) and subsequent legislation authorized about $8.3 billion in guaranteed funding for the Federal Transit Administration's (FTA) New Starts program, which funds fixed guideway transit projects, such as rail and trolley projects, through FFGAs. GAO assessed the New Starts process for the fiscal year 2005 cycle. GAO identified (1) the number of projects that were evaluated, rated, and proposed for new FFGAs and how recent changes to the process were reflected in ratings; (2) the proposed funding commitments in the administration's budget request and legislative reauthorization proposals; and (3) the extent to which amounts appropriated since 1998 fulfilled FFGAs."

A letter report issued by the Government Accountability Office with an abstract that begins "Created in 1933 to insure bank deposits and promote sound banking practices, the Federal Deposit Insurance Corporation (FDIC) plays an important role in maintaining public confidence in the nation's financial system. FDIC administers the Deposit Insurance Fund (DIF), which protects bank and savings deposits, and the Federal Savings and Loan Insurance Corporation (FSLIC) Resolution Fund (FRF), which was created to close out the business of the former FSLIC. Section 17 of the Federal Deposit Insurance Act, as amended, requires GAO to annually audit the financial statements of the DIF and the FRF. GAO is responsible for obtaining reasonable assurance about whether FDIC's financial statements for the DIF and the FRF are presented fairly in all material respects, in conformity with U.S. generally accepted accounting principles, and whether FDIC maintained effective internal control over financial reporting, and for testing FDIC's compliance with selected laws and regulations."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the American Gold Star Mothers, Incorporated, for the fiscal years 2000 and 1999 to determine if the audit report complied with the financial reporting requirements of the law. GAO found no reportable instances of noncompliance, and the audit report included the auditors' opinions that the financial statements of the corporation were presented fairly on a modified cash basis of accounting."

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Postal Service (USPS) has developed numerous negotiated service agreements (NSA), sales, and promotions since the enactment of the Postal Accountability and Enhancement Act (PAEA) in 2006, and they generate a small but growing portion of USPS total revenue. PAEA established two categories of products: "market dominant," where USPS has a monopoly, and "competitive," which includes all other products, such as shipping services. NSAs, sales, and promotions are generally designed to encourage additional mail volume and revenue through temporary discounts on specific mail products. For example, USPS has offered promotions to incentivize mailers to invest in technology that may increase the value of mail for those mailers over the long-term. No NSAs, sales, or promotions followed the enactment of PAEA until regulations were issued in late 2007. The number of NSAs, sales, and promotions has increased most years since. The revenue generated from NSAs, sales, and promotions has also increased overall. The most revenue was generated by competitive NSAs. Financial results of competitive NSAs are not reported publicly. According to the Postal Regulatory Commission (PRC), which exercises regulatory oversight over USPS, nearly all competitive NSAs …

Correspondence issued by the Government Accountability Office with an abstract that begins "The Food and Drug Administration (FDA) is the agency responsible for ensuring the safety and effectiveness of medical devices--such as catheters and artificial hearts--marketed in the United States. As part of its regulatory responsibilities, FDA reviews applications submitted by medical device companies for devices they wish to market, including devices that are new or those that include modifications to already approved devices. The Medical Device User Fee and Modernization Act of 2002 (MDUFMA) authorized FDA, beginning in fiscal year 2003, to charge user fees for various types of device applications. User fees were intended to provide resources to FDA, to increase staffing for medical device reviews and speed the timeliness of reviews, in addition to resources otherwise provided through the annual appropriations process. Under MDUFMA, FDA is required to report to the congressional committees of jurisdiction annually on the implementation of the user fee program. FDA submitted financial reports that include information such as amounts collected from user fees, the costs of reviewing device applications, and staffing levels FDA dedicated to the review of medical device applications for each fiscal year from 2003 through 2005. In response to …