A letter report issued by the Government Accountability Office with an abstract that begins "To protect workers' retirement security, the requesters asked GAO to assess: 1) What is known about conflicts of interest affecting private sector defined benefit (DB) plans? 2) What procedures does the Pension Benefit Guaranty Corporation (PBGC) have to identify and recover losses attributable to conflicts? 3) What procedures does Employee Benefits Security Administration (EBSA) have to detect conflicts among service providers and fiduciaries for PBGC-trusteed plans? 4) To what extent do EBSA, PBGC, and the Securities and Exchange Commission (SEC) coordinate their activities to investigate conflicts? GAO interviewed experts, including agency officials, attorneys, financial industry representatives, and academics, and GAO reviewed PBGC documentation and EBSA enforcement materials. GAO analyzed Labor, SEC, PBGC, and private sector data, including data on pensions, pension consultants, and rates of return data, and conducted statistical and econometric analyses."

A letter report issued by the Government Accountability Office with an abstract that begins "For years, GAO has raised concerns about the ability of the Department of Agriculture's Forest Service (Service) to track the amounts it obligates for and spends on timber sales and to use this information in managing the sales. Timber sales are generally carried out by ranger districts (the lowest level of the Service's decentralized organizational structure), which are overseen by national forest offices. The Bureau of Land Management (BLM) within the Department of the Interior also conducts timber sales. This report examines the extent to which (1) the Forest Service tracks timber sales-related obligations and expenditures, including the extent to which the Service uses this information in making management decisions; (2) BLM tracks timber sales-related obligations and expenditures; and (3) both agencies track their timber sales-related revenue."

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 letter report issued by the Government Accountability Office with an abstract that begins "The Emergency Management Assistance Compact (EMAC) is a collaborative arrangement among member states that provides a legal framework for requesting resources. Working alongside federal players, including the Federal Emergency Management Agency (FEMA) and the National Guard Bureau, EMAC members deployed an unprecedented level of assistance in response to hurricanes Katrina and Rita. Although EMAC played a critical role in our nation's response to these hurricanes, the magnitude of these events revealed limitations. GAO was asked to (1) examine how the use of EMAC has changed since its inception; (2) assess how well existing policies, procedures, and practices facilitate collaboration; and (3) evaluate the adequacy of the EMAC network's administrative capacity to achieve its mission. GAO examined documents and interviewed officials from 45 federal, state, and local agencies and offices."

A letter report issued by the Government Accountability Office with an abstract that begins "During Operation Iraqi Freedom, the Army and the Marine Corps experienced problems with the delivery of supplies to the warfighter. Such problems highlight long-standing weaknesses in the Department of Defense's (DOD) supply chain management. DOD has identified joint theater logistics as a key effort aimed at improving distribution and supply support. GAO was asked to examine DOD's efforts to develop and implement joint theater logistics. GAO assessed (1) the extent to which DOD's approach to managing joint theater logistics departmentwide encompasses sound management principles and (2) the progress DOD has made in implementing joint theater logistics initiatives. GAO reviewed DOD documents and interviewed officials from the Joint Staff, services, agencies, and geographic combatant commands."

A letter report issued by the Government Accountability Office with an abstract that begins "The Army's Future Combat Systems (FCS) program features multiple new systems linked by a first-of-a-kind information network. The Army contracted with a lead systems integrator (LSI) for FCS that could serve in a more expansive role than a typical prime contractor would. In response to a congressional mandate, this report addresses (1) why the Army decided to employ an LSI for the FCS program; (2) the nature of the LSI's working relationship with the Army; and (3) how FCS contract fees, provisions, and incentives work. In conducting its work, GAO reviewed extensive program documentation and held discussions with key officials at DOD and throughout the FCS program."

A letter report issued by the Government Accountability Office with an abstract that begins "The Centers for Medicare & Medicaid Services (CMS) adjusts Medicare physician fees for geographic differences in the costs of operating a medical practice. CMS uses 89 physician payment localities among which fees are adjusted. Concerns have been raised that the boundaries of some payment localities do not accurately address variations in physicians' costs. GAO was asked to examine how CMS has revised the localities; the extent to which they accurately reflect variations in physicians' costs; and alternative approaches to constructing the localities. To do so, GAO reviewed selected Federal Register documents; compared data on the costs physicians incur in different areas with the Medicare geographic adjustment; and used the physician cost data to construct and evaluate alternative approaches."

A letter report issued by the Government Accountability Office with an abstract that begins "As of September 2006, nearly 1.8 million entities were recognized as tax exempt organizations by the Internal Revenue Service (IRS). As such, they do not have to pay federal income taxes. Exempt organizations are still required to remit amounts withheld from employees' wages for federal income tax, Social Security and Medicare, as well as other taxes. Previous GAO work identified numerous government contractors, Medicare providers, and charities participating in the Combined Federal Campaign (CFC) with billions in unpaid federal taxes. To follow up on the CFC work, the subcommittee requested that GAO determine whether and to what extent (1) exempt organizations have unpaid federal taxes, including payroll taxes; (2) selected case study organizations and their executives are involved in abusive or potentially criminal activity; and (3) exempt organizations with unpaid federal taxes received direct grants from certain federal agencies. GAO reviewed unpaid taxes and exempt organization data from IRS and selected 25 case studies for audit and investigation. GAO also reviewed data from 3 major grant disbursement systems. GAO referred all 25 cases to IRS for collection activity and criminal investigation, if warranted. In its oral …

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Coast Guard's Deepwater program was designed to replace aging vessels and aircraft and information capabilities with new and upgraded assets and equipment. GAO's prior work raised concerns about the Coast Guard's efforts to upgrade or acquire assets on schedule and manage the Deepwater prime contractor. This report responds to congressional direction contained in a conference report accompanying the Department of Homeland Security (DHS) fiscal year 2007 appropriations bill. GAO addressed two objectives: (1) What is the status of key Deepwater assets and how is the Coast Guard addressing any asset-related challenges that have been encountered? (2) What is the status of the Coast Guard's overall management of the Deepwater contract? GAO's work is based on reports, memorandums, and data on the plans and management of the Deepwater program and interviews with key officials. GAO is not making any new recommendations. DHS and the Coast Guard reviewed a draft of this report and concurred with our findings."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) has a large, diverse portfolio of property it uses to carry out its mission. GAO's objectives were to (1) describe DHS's real property portfolio; (2) determine what challenges, if any, DHS faces in managing real property and what actions it has taken in response to the administration's real property initiative; (3) determine what challenges DHS and the General Services Administration (GSA) face in consolidating DHS's Washington, D.C. headquarters; and (4) describe actions DHS has taken to help ensure the security of its facilities. GAO reviewed documents and interviewed officials from DHS, GSA, and other stakeholders, including the National Capital Planning Commission (NCPC) and the District of Columbia (D.C.)."

A letter report issued by the Government Accountability Office with an abstract that begins "In its role as the nation's tax collector, the Internal Revenue Service (IRS) has a demanding responsibility in annually collecting over $2 trillion in taxes, processing hundreds of millions of tax and information returns, and enforcing the nation's tax laws. Since its first audit of IRS's financial statements in fiscal year 1992, GAO has identified a number of weaknesses in IRS's financial management operations. In related reports, GAO has recommended corrective action to address those weaknesses. Each year, as part of the annual audit of IRS's financial statements, GAO not only makes recommendations to address any new weaknesses identified but also follows up on the status of weaknesses GAO identified in previous years' audits. The purpose of this report is to (1) assist IRS management in tracking the status of audit recommendations and actions needed to fully address them and (2) demonstrate how the recommendations relate to control activities central to IRS's mission and goals. GAO is making no new recommendations in this report."

Correspondence issued by the Government Accountability Office with an abstract that begins "The National Library Service for the Blind and Physically Handicapped (NLS), a part of the Library of Congress, operates a free national talking (audio) book program for qualified blind, visually impaired, or physically disabled residents of the United States and its territories, as well as qualified U.S. citizens residing abroad. NLS produces and distributes analog cassette players and talking books and periodicals recorded on audio cassettes to approximately 434,000 individual subscribers and 33,000 institutions through a network of 132 participating libraries and the U.S. Postal Service (USPS). In the 1990s, NLS recognized that analog audio cassette technology was becoming outdated and nearing the end of its useful life and initiated efforts to plan for a new, digitally based talking book system. NLS analyzed three alternatives for the system--CD, hard drive, and flash based media--and chose to award a contract for the development of a digital talking book system based on flash memory media. The development phase is now nearing completion, and NLS is planning to award the manufacturing contract for the digital talking book system in August 2007. Under U.S. copyright law, NLS is authorized to reproduce and …

A letter report issued by the Government Accountability Office with an abstract that begins "Congress has raised concerns over emergency management in school districts, with a particular interest in how federal agencies provide assistance to school districts. GAO was asked to assess (1) the roles of federal and state governments and school districts in establishing requirements and providing resources to school districts for emergency management planning, (2) what school districts have done to plan and prepare for emergencies, and (3) the challenges, if any, school districts have experienced in planning for emergencies, and communicating and coordinating with first responders, parents, and students. To obtain this information, GAO interviewed federal officials, surveyed a stratified random sample of all public school districts, surveyed state education agencies and state administering agencies, conducted site visits to school districts, and reviewed relevant documents."

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 Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS), the third largest department in federal procurement spending in fiscal year 2006, has faced ongoing cost, schedule, and performance problems with major acquisitions and procurement of services. In December 2005, DHS established an acquisition oversight program to provide insight into and improve components' acquisition programs. In 2006, GAO reported that DHS faced challenges in implementing its program. Congress mandated that DHS develop an oversight plan and tasked GAO with analyzing the plan. GAO (1) evaluated actions DHS and its components have taken to implement the acquisition oversight plan and (2) identified implementation challenges. GAO also identified opportunities for strengthening oversight conducted through the plan. GAO reviewed relevant DHS documents and GAO and DHS Inspector General reports and interviewed officials in the office of the Chief Procurement Officer (CPO) and nine DHS components."

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Motor Carrier Safety Administration (FMCSA) has the primary federal responsibility for reducing crashes involving large trucks and buses that operate in interstate commerce. FMCSA decides which motor carriers to review for compliance with its safety regulations primarily by using an automated, data-driven analysis model called SafeStat. SafeStat uses data on crashes and other data to assign carriers priorities for compliance reviews. GAO assessed (1) the extent to which changes to the SafeStat model could improve its ability to identify carriers that pose high crash risks and (2) how the quality of the data used affects SafeStat's performance. To carry out its work, GAO analyzed how SafeStat identified high-risk carriers in 2004 and compared these results with crash data through 2005."

A letter report issued by the Government Accountability Office with an abstract that begins "Medicare spending on imaging services, among which are ultrasound procedures that use sound waves to facilitate diagnosis, nearly doubled from 1999 to 2004. The Congress required GAO to examine Medicare's payment methods for ultrasound procedures and whether the technicians that conduct them--called sonographers--should be subject to qualification standards, such as having to undergo a certification process called credentialing. This report addresses (1) the ultrasound procedures commonly used to diagnose medical conditions of Medicare beneficiaries, particularly for beneficiaries in a skilled nursing facility (SNF), (2) the financial impact of changing how Medicare pays for ultrasound exams and associated equipment and ambulance transportation for beneficiaries in a SNF, and (3) the factors for the Centers for Medicare & Medicaid Services (CMS) to consider in determining whether to establish credentialing or other requirements for sonographers. For this review, GAO analyzed Medicare claims data and conducted interviews and literature reviews."

A letter report issued by the Government Accountability Office with an abstract that begins "The Chicago Mercantile Exchange (CME) is home to the spot cheddar cheese market, which impacts the prices of virtually all cheese traded in the United States, producer milk prices, and milk futures contracts. The spot cheese market, formerly the National Cheese Exchange (NCE) in Wisconsin, has been and continues to be the subject of concerns about price manipulation. GAO was asked to examine (1) the market's structure and ongoing concerns about price manipulation; (2) market oversight and efforts to address potential manipulation; and (3) how the market impacts federal milk pricing. In response, GAO compared the markets at NCE and CME, analyzed trading data, collected information about the Commodity Futures Trading Commission's (CFTC) oversight, and met with industry participants, academics, and agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. transportation sector is almost entirely dependent on oil, a condition that poses significant economic and environmental risks. Biofuels, such as ethanol and biodiesel, have the potential to displace oil use in transportation fuel. GAO was asked to describe the status of and impediments to expanding biofuel production, distribution infrastructure, and compatible vehicles as well as federal policy options to overcome the impediments. GAO was also asked to assess the extent to which the Department of Energy (DOE) has developed a strategic approach to coordinate the expansion of biofuel production, infrastructure, and vehicles and has evaluated the effectiveness of biofuel tax credits. GAO interviewed representatives and reviewed studies and data from DOE, states, industry, and other sources."

Correspondence issued by the Government Accountability Office with an abstract that begins "The size and scope of the devastation caused by the 2005 Gulf Coast hurricanes presents the nation with unprecedented rebuilding challenges. These storms destroyed wide swaths of housing, infrastructure, and businesses and displaced hundreds of thousands of people from their homes. Today, nearly two years since these hurricanes made landfall, rebuilding efforts are at a critical turning point. The Gulf Coast and the nation are facing the daunting challenges of rebuilding. Our recent work in southern Louisiana and New Orleans confirms that some communities are still without basic needs, such as schools, hospitals, and other infrastructure, while the doors of many businesses remain closed. Over the coming years, perhaps decades, many neighborhoods and communities will need to be rebuilt--some from the ground up. At the same time, major decisions will need to be made regarding a wide range of issues including coastal restoration, levee protection, infrastructure, land use, and economic recovery. Agreeing on what rebuilding will be done, where, how, and--particularly important--who will bear the costs will be key to moving forward with the rebuilding process. To assist Congress in its oversight responsibilities, GAO briefed Congress on several …

A letter report issued by the Government Accountability Office with an abstract that begins "In recent years, many entities in the private, public, and government sectors have reported the loss or theft of sensitive personal information. These breaches have raised concerns in part because they can result in identity theft--either account fraud (such as misuse of credit card numbers) or unauthorized creation of new accounts (such as opening a credit card in someone else's name). Many states have enacted laws requiring entities that experience breaches to notify affected individuals, and Congress is considering legislation that would establish a national breach notification requirement. GAO was asked to examine (1) the incidence and circumstances of breaches of sensitive personal information; (2) the extent to which such breaches have resulted in identity theft; and (3) the potential benefits, costs, and challenges associated with breach notification requirements. To address these objectives, GAO reviewed available reports on data breaches, analyzed 24 large data breaches, and gathered information from federal and state government agencies, researchers, consumer advocates, and others."

A letter report issued by the Government Accountability Office with an abstract that begins "Annual appropriations to prepare for and respond to wildland fires have increased substantially over the past decade, in recent years totaling about $3 billion. The Forest Service within the Department of Agriculture and four agencies within the Department of the Interior (Interior) are responsible for responding to wildland fires on federal lands. GAO determined what steps federal agencies have taken, in response to findings from previous studies, to (1) address key operational areas that could help contain the costs of preparing for and responding to wildland fires and (2) improve their management of their cost-containment efforts. To address these objectives, GAO reviewed previous cost-containment studies and other agency documents and interviewed agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Since the Department of Homeland Security (DHS) began operations in March 2003, it has faced the daunting task of bringing together 22 diverse agencies and developing an integrated financial management system to provide timely, reliable, and useful financial information. GAO was asked to determine (1) whether DHS has fully developed plans for implementing and/or migrating to an integrated departmentwide financial management system, (2) the potential usefulness of the work products received for the funds spent on the financial modernization effort, and (3) going forward, how DHS can incorporate best practices into its plans for migrating to an integrated departmentwide financial management system. GAO interviewed key DHS officials, reviewed relevant DHS policy and procedure documents, and analyzed work products related to the financial modernization effort."

A letter report issued by the Government Accountability Office with an abstract that begins "In recent years, the Federal Housing Administration (FHA) has experienced a sharp decline in market share. Also, the agency has estimated that, absent program changes, its Mutual Mortgage Insurance Fund (Fund) would require appropriations in 2008. To adapt to market changes, FHA has implemented new procedures and proposed the following major legislative changes: raising FHA's loan limits, allowing risk-based pricing, and lowering down-payment requirements. GAO was asked to report on (1) the likely program and budget impacts of FHA's modernization efforts; (2) the tools, resources, and risk management practices important to FHA's implementation of the legislative proposals, if passed; and (3) other options that FHA and Congress could consider to help FHA adapt to market changes. To address these objectives, GAO analyzed FHA and Home Mortgage Disclosure Act (HMDA) data and interviewed officials from FHA and other mortgage institutions."