Correspondence issued by the Government Accountability Office with an abstract that begins "In February 2007, we issued our opinions on the calendar year 2006 financial statements of the Deposit Insurance Fund (DIF) and the FSLIC Resolution Fund (FRF). We also issued our opinion on the effectiveness of the Federal Deposit Insurance Corporation's (FDIC) internal control over financial reporting (including safeguarding assets) and compliance as of December 31, 2006, and our evaluation of FDIC's compliance with significant provisions of selected laws and regulations for the two funds for the year ended December 31, 2006. The purpose of this report is to present issues identified during our audits of the 2006 financial statements regarding internal controls and accounting procedures and to recommend actions to address these issues. Although these issues were not material in relation to the financial statements, we believe they warrant management's attention."

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2003, a global epidemic of avian influenza has raised concern about the risk of an influenza pandemic among humans, which could cause millions of deaths. The United States and its international partners have begun implementing a strategy to forestall (prevent or delay) a pandemic and prepare to cope should one occur. Disease experts generally agree that the risk of a pandemic strain emerging from avian influenza in a given country varies with (1) environmental factors, such as disease presence and certain high-risk farming practices, and (2) preparedness factors, such as a country's capacity to control outbreaks. This report describes (1) U.S. and international efforts to assess pandemic risk by country and prioritize countries for assistance and (2) steps that the United States and international partners have taken to improve the ability to forestall a pandemic. To address these objectives, we interviewed officials and analyzed data from U.S. agencies, international organizations, and nongovernmental experts. The U.S. and international agencies whose efforts we describe reviewed a draft of this report. In general, they concurred with our findings. Several provided technical comments, which we incorporated as appropriate."

Correspondence issued by the Government Accountability Office with an abstract that begins "Members of the military have long been required to receive immunizations. The Department of Defense (DOD) estimates that over 2.2 million servicemembers receive at least one mandatory immunization annually. Immunizations are provided through the administration of vaccines, which contain "antigens" or parts of a specific virus or bacterium that are used to trigger an immune response to protect the body from disease. DOD's immunization requirements vary depending on several factors, such as a servicemember's branch of military service, location, age, and type of personnel, such as newly enlisted recruits, those conducting high-risk travel, and reserve forces. No immunization is completely safe. Like all individuals, servicemembers may experience side-effects as a result of their immunizations, known as adverse events. Most adverse events consist of relatively mild reactions, such as swelling near the site of the immunization. However, a small number of individuals may experience more severe reactions, such as some servicemembers who received the anthrax and smallpox vaccines. Some servicemembers who received these vaccines experienced severe reactions such as migraines, heart problems, and the onset of diseases including diabetes and multiple sclerosis. Since then, the adverse events associated with …

A letter report issued by the Government Accountability Office with an abstract that begins "In recent years GAO and others have reported on problems in the financial management environment at the Department of Homeland Security's (DHS) Science and Technology Directorate (S&T). S&T was established by the Homeland Security Act of 2002 to, among other things, coordinate the federal government's civilian efforts to identify and develop countermeasures to emerging terrorist threats to our nation. As DHS's primary research and development arm, the directorate is tasked with providing federal, state, local, and tribal officials with state-of-the-art technology and other resources, such as protocols and training procedures for use in responding to, and recovery from, chemical, biological, radiological, nuclear, and explosive attacks. S&T is led by an Under Secretary and has a Chief Financial Officer (CFO) who is responsible for all budgeting and accounting for financial resources. S&T receives funds for research, development, acquisition, and operations. It also receives funds for management and administration that support the operations of the directorate in both headquarters and the field, such as the expenditures for personnel compensation and benefits, travel, and rent. The Department of Homeland Security Appropriations Act, 2007 (Appropriations Act) provided about $973 million …

A letter report issued by the Government Accountability Office with an abstract that begins "Congress granted financial regulators flexibility to establish their own compensation systems and required certain agencies to seek to maintain comparability with each other in pay and benefits to help the agencies overcome impediments to recruiting and retaining employees and avoid competing for the same employees. In response to a request, this report reviews (1) how the performance-based pay systems of 10 financial regulators are aligned with six key practices for effective performance management systems, (2) the actions these agencies have taken to assess and implement comparability in pay and benefits, and (3) the extent to which employees in selected occupations have moved between or left any of the agencies. GAO analyzed agency guidance and policies, agency data on performance ratings and pay increases, agency pay and benefits surveys, data from the Central Personnel Data File, and interviewed agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "To address the strain on the aviation system, the Federal Aviation Administration (FAA) has proposed transitioning to the Next Generation Air Transportation System (NextGen). To fund this system and to make its costs to users more equitable, the Administration has proposed fundamental changes in the way that FAA is funded. As part of the reauthorization, the Administration proposes major changes in the way that grants through the Airport Improvement Program (AIP) are funded and allocated to the 3,400 airports in the national airport system. In response, GAO was asked for an update on current funding levels for airport development and the sufficiency of those levels to meet planned development costs. This report comprises capital development estimates made by FAA and Airports Council International (ACI), a leading industry association; analyzes how much airports have received for capital development and if sustained, whether it can meet future planned development; and summarizes the effects of proposed changes in funding for airport development. Airport funding and planned development data are drawn from the best available sources and have been assessed for their reliability. The Department of Transportation agreed with the …

Correspondence issued by the Government Accountability Office with an abstract that begins "The mission of the Department of the Interior's (DOI) Fish and Wildlife Service (FWS) includes administering a national network of refuges for the conservation, management, and, where appropriate, restoration of fish, wildlife, and plant resources and their habitats within the United States for the benefit of present and future generations. The refuges are unique in that they are the only federal lands managed primarily for the benefit of wildlife. The refuge system's 95 million acres, which represent more than 14 percent of all federal lands and are found in every state, include land that has always been federally owned and land that has been acquired from others. While the federal government owns almost all of the surface lands in the system, in many cases it does not own the subsurface mineral rights. Subject to some restrictions, owners of subsurface mineral rights have the legal authority to explore for mineral resources such as oil and gas and to extract resources that are found. In August 2003, we reported that oil and gas activities were occurring on many wildlife refuges and that little was known about the effects of those …

A letter report issued by the Government Accountability Office with an abstract that begins "Since the 1940s, the development of nuclear weapons technologies has generated transuranic wastes--materials contaminated by certain man-made radioactive elements. These wastes can remain dangerous for thousands of years. Until 1970, the Department of Energy's (DOE) predecessors buried these wastes in shallow pits and trenches. Today, state officials and communities near DOE's major disposal sites have expressed concerns that such wastes might contaminate important ground and surface water resources. GAO was asked to (1) determine the legal requirements and policies affecting DOE's efforts to address transuranic wastes buried before 1970, (2) determine what DOE is doing to address sites where these transuranic wastes are buried, and (3) assess the reliability of DOE's estimated costs to address these sites. We met with federal and state officials at five DOE sites containing buried transuranic wastes, reviewed environmental laws and guidance, and obtained buried waste cleanup cost estimates from each site. In commenting on this report, DOE generally agreed with our findings, and provided some clarifying comments."

A letter report issued by the Government Accountability Office with an abstract that begins "Active Protection Systems (APS) protect vehicles from attack by detecting and intercepting missiles or munitions. In 2005, the lead systems integrator for the Army's Future Combat Systems (FCS) program sought proposals for an APS developer and design and to deliver APS prototypes on vehicles by fiscal year 2009. Raytheon was chosen the APS developer. At the same time, the Department of Defense's Office of Force Transformation (OFT) evaluated near-term APS for potential use in Iraq. GAO was asked to review the Army's actions on APS/FCS: (1) the process for selecting the subcontractor to develop an APS for FCS and if potential conflicts of interest were avoided; (2) the timing of the trade study and if it followed a consistent methodology to evaluate alternatives, and the results; (3) the role the Army and Boeing played in selecting the developer; and (4) the process followed to provide a near-term APS solution for current forces."

A letter report issued by the Government Accountability Office with an abstract that begins "Under time-and-materials contracts, payments to contractors are made based on the number of labor hours billed at hourly rates and, if applicable, other direct costs. Because of the risk they pose to the government, their use is supposed to be limited to cases where no other contract type is suitable. GAO was asked to identify trends in the Department of Defense's (DOD) obligations under time-and-materials contracts; analyze what DOD is buying under these contracts; assess why DOD is using them and whether actions are being taken to ensure that they are used only when no other contract type is suitable; evaluate DOD's monitoring of contractor performance; and determine the differences between the labor rates prime contractors bill DOD and the rates in their subcontracts. GAO reviewed 82 time-and-materials contracts, agreements, and orders and examined prime contract and subcontract labor rates on 12 additional contracts or agreements."

Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. Dept. of Agriculture's (USDA) Risk Management Agency (RMA) administers the federal crop insurance program in partnership with private insurers. In 2006, the program cost $3.5 billion, including millions in losses from fraud, waste, and abuse, according to USDA. The Agricultural Risk Protection Act of 2000 granted RMA authority to renegotiate the terms of RMA's standard reinsurance agreement with companies once over 5 years. This testimony is based on GAO's 2005 report, Crop Insurance: Actions Needed to Reduce Program's Vulnerability to Fraud, Waste, and Abuse, and May 2007 testimony, Crop Insurance: Continuing Efforts Are Needed to Improve Program Integrity and Ensure Program Costs Are Reasonable. GAO discusses (1) USDA's processes to address fraud, waste, and abuse; (2) extent the program's design makes it vulnerable to abuse; and (3) reasonableness of underwriting gains and other expenses. USDA agreed with most of GAO's 2005 recommendations to improve program integrity."

A letter report issued by the Government Accountability Office with an abstract that begins "Intermodal transportation enables freight and passengers to cross between different modes of transportation efficiently and can improve mobility, reduce congestion, and cut costs. In 1991 Congress called for a National Intermodal Transportation System and created the Office of Intermodalism within the Department of Transportation (DOT). However, as GAO and others have reported, there are barriers to planning and implementing intermodal projects. GAO's report examines (1) barriers that inhibit intermodal transportation; (2) actions DOT has taken to address these barriers and support Congress' goal; and (3) additional actions, if any, that DOT could take to better address barriers. GAO analyzed information from DOT and transportation experts and talked with transportation officials from various states and localities throughout the country."

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2005, the United Nations (UN) has been attempting to reform its management processes, in part to help ensure that resources are used effectively and efficiently. Some of these reforms focus on improving oversight and accountability at the United Nations. In this report, GAO examines the extent to which selected UN organizations' (1) internal audit offices have implemented professional standards for performing audits and investigations, (2) evaluation offices have implemented UN evaluation standards, and (3) governing bodies are provided with information about the results of UN oversight practices. GAO obtained and analyzed international standards and relevant documents from six of the largest UN organizations, and also met with U.S. and UN officials."

Guidance issued by the Government Accountability Office with an abstract that begins "This publication has been superseded by GAO-07-1173G, Financial Audit Manual: Volume Three, August 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."

A letter report issued by the Government Accountability Office with an abstract that begins "Major changes in the mailing industry have reinforced the need for the U.S. Postal Service (USPS) to reduce costs and increase efficiency. In its 2002 Transformation Plan, USPS proposed doing so by realigning its mail processing network. The objectives of this requested report are to (1) describe the status of the initiatives USPS has developed for realignment; (2) evaluate how the planning, impacts, and results of these initiatives align with realignment goals; and (3) evaluate USPS's communication practices with stakeholders in making realignment decisions."

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) has spent and continues to invest hundreds of millions of dollars each year in its U.S. Visitor and Immigrant Status Indicator Technology (US-VISIT) program to collect, maintain, and share information on selected foreign nationals who enter and exit the United States at over 300 air, sea, and land ports of entry (POEs). The program uses biometric identifiers (digital finger scans and photographs) to screen people against watch lists and to verify that a visitor is the person who was issued a visa or other travel document. GAO's testimony addresses the status of US-VISIT entry and exit capabilities and DHS's management of past and future exit efforts. In developing its testimony, GAO drew from eight prior reports on US-VISIT as well as ongoing work for the committee."

Testimony issued by the Government Accountability Office with an abstract that begins "The September 11, 2001, terrorist attack on the World Trade Center (WTC) turned Lower Manhattan into a disaster site. As the towers collapsed, Lower Manhattan was blanketed with building debris and combustible materials. This complex mixture created a major concern: that thousands of residents and workers in the area would now be exposed to known hazards in the air and in the dust, such as asbestos, lead, glass fibers, and pulverized concrete. In May 2002, New York City formally requested federal assistance to address indoor contamination. The Environmental Protection Agency (EPA) conducted an indoor clean and test program from 2002 to 2003. Several years later, after obtaining the views of advisory groups, including its Inspector General and an expert panel, EPA announced a second test and clean program in December 2006. Program implementation is to begin later in 2007, more than 5 years after the disaster. GAO's testimony, based on preliminary work evaluating EPA's development of its second program, addresses (1) EPA's actions to implement recommendations from the expert panel and its Inspector General, (2) the completeness of information EPA provided to the public in its second plan, …

Correspondence issued by the Government Accountability Office with an abstract that begins "Referred to as our "third border," the Caribbean Basin has significant maritime links with the United States. Given these links and the region's proximity, the United States is particularly interested in ensuring that the ports in the Caribbean Basin--through which goods bound for this country's ports and cruise ships carrying its citizens must travel--are secure. Section 233 (c) of the Security and Accountability for Every Port Act of 2006 (SAFE Port Act) requires GAO to report on various security-related aspects of Caribbean Basin ports. Our specific objectives were to identify and describe the (1) threats and security concerns in the Caribbean Basin related to port security, (2) actions that foreign governments and local stakeholders have taken in the Caribbean Basin to implement international port security requirements and the challenges that remain, (3) activities reported to be under way by U.S. government agencies to enhance port security in the Caribbean Basin, and (4) potential economic impacts of port security and terrorist attacks in the Caribbean Basin. Between March 29 and April 13, 2007, we briefed Congress on the results of our work to address these objectives. This report summarizes …

A letter report issued by the Government Accountability Office with an abstract that begins "The 2005 Base Realignment and Closure (BRAC) recommendation to establish fleet readiness centers was expected to yield more savings than any other of the 2005 BRAC recommendations. To achieve these savings the Navy plans to integrate civilian depot personnel to complete some repairs at intermediate maintenance departments to reduce aviation maintenance costs. This report, prepared under the Comptroller General authority to conduct evaluations on his own initiative, is one in a series of reports related to the 2005 BRAC recommendations. GAO's objectives were to (1) analyze the reasons for changes in costs and savings estimates since the recommendation was approved, and (2) identify challenges in implementing this BRAC recommendation. GAO analyzed Navy and BRAC Commission costs and savings estimates and interviewed officials at the Naval Air Systems Command and at three fleet readiness centers."

A letter report issued by the Government Accountability Office with an abstract that begins "Special Operations Command's (SOCOM) duties have greatly increased since the attacks of September 11, 2001. Today, Special Operations Forces are at work in Afghanistan and Iraq, and SOCOM has been assigned to lead U.S. efforts in the Global War on Terrorism. SOCOM's acquisitions budget has also greatly increased in this period--more than doubling from $788 million in 2001 to approximately $1.91 billion in 2006. In light of SOCOM's expanded duties, Congress requested that GAO review SOCOM's management of its acquisition programs. GAO's evaluation includes an assessment of: the types of acquisition programs SOCOM has undertaken since 2001 and whether the programs are consistent with its mission; the extent to which SOCOM's programs have progressed as planned; and the challenges SOCOM faces in managing its acquisition programs."

A letter report issued by the Government Accountability Office with an abstract that begins "A highly pathogenic strain of avian influenza (AI) has spread to nearly 60 countries over the past few years, killing millions of birds and more than 170 humans. Controlling the virus in poultry is key to reducing the risk of a human pandemic. The Department of Agriculture (USDA) is responsible for planning for AI outbreaks in poultry, with states' assistance. The Department of Homeland Security (DHS) is responsible for coordinating the federal response for certain emergencies and developing policy documents that serve as a basis for national emergency planning. GAO described the steps USDA is taking to prepare for highly pathogenic AI and identified key challenges. GAO reviewed response plans, statutes, and regulations; visited poultry operations; interviewed federal, state, and industry officials in five states that experienced outbreaks; and reviewed 19 state plans."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has increasingly relied on reserve personnel to carry out its military operations. Congress and DOD have taken steps to enhance reserve compensation, such as improving health care benefits. Concerns exist, however, that rising compensation costs may not be sustainable in the future, especially given the nation's large and growing long-range fiscal imbalance. Under the statutory authority of the Comptroller General to conduct work on his own initiative, GAO (1) reviewed how much it has cost the federal government to compensate reserve personnel since fiscal year 2000; (2) assessed the extent to which DOD's mix of cash, noncash, and deferred compensation has helped DOD meet its human capital goals; and (3) evaluated the extent to which DOD's approach to reserve compensation provides transparency over total cost to the federal government. To address these objectives, GAO analyzed budget data and relevant legislation and also interviewed appropriate officials. GAO focused this review on part-time reservists and full-time, active guard and reserve."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Energy (DOE) is demonstrating a technology called bulk vitrification, in parallel with the Hanford waste treatment plant, to treat a portion of the radioactive waste stored in 177 tanks at its Hanford site in southeastern Washington state. DOE faces technical and management problems that have affected the original objectives to justify demonstrating the bulk vitrification technology. This report discusses the extent to which DOE (1) has managed the bulk vitrification demonstration project consistent with DOE management guidance and (2) continues to need a supplemental technology, such as bulk vitrification, to treat a portion of the low-activity tank waste. To assess DOE's management of the project, GAO reviewed reports by DOE and others and discussed the project with DOE and contractor officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Various public records in the United States, including some generated by the federal government, contain Social Security numbers (SSN) and other personal identifying information that could be used to commit fraud and identity theft. Public records are generally defined as government agency-held records made available to the public in their entirety for inspection, such as property records and court records. Although public records were traditionally accessed locally in county courthouses and government record centers, in recent years, some state and local public record keepers have begun to make these records available to the public through the Internet. While it is important for the public to have access to these records, concerns about the use of information in these records for criminal purposes have been raised. In 2006, these concerns were heightened when an Ohio woman pled guilty to conspiracy, bank fraud, and aggravated identity theft as the leader of a group that stole citizens' personal identifying information from a local public record keeper's Web site and other sources, resulting in over $450,000 in losses to individuals, financial institutions, and other businesses. Although we previously reported on …