A letter report issued by the General Accounting Office with an abstract that begins "Congress is concerned that waste from animal feeding operations continues to threaten water quality. In light of this concern, GAO was asked to review the Environmental Protection Agency's (EPA) administration of its regulatory program for animal feeding operations and to determine the potential challenges states and EPA may face when they begin to implement the revisions to this program. GAO surveyed all EPA regional offices and four states with large numbers of animal feeding operations that may be subject to EPA regulations."

Testimony issued by the Government Accountability Office with an abstract that begins "The Judicial Conference of the United States, the federal judiciary's principal policymaking body, uses 1,500 annual weighted case filings per authorized judgeship (judgeship position) in a bankruptcy court as an indicator of the need for additional bankruptcy judgeships for that court. Total annual weighted case filings for any specific bankruptcy court is the sum of the weights associated with each of the cases filed in the court in a year. Total annual weighted case filings per judgeship represent the estimated average amount of judge time that would be required to complete the cases filed in a specific bankruptcy court in a year. In May 2003 GAO testified on whether weighted case filings were a reasonably accurate measure of the case-related workload of bankruptcy judges. The accuracy of weighted case filings rests in turn on the soundness of the methodology used to develop them. GAO's work focused on whether the methodologies used to develop the current case weights and to revise and update those weights were likely to result in reasonably accurate measures of bankruptcy judges' case-related workload. This statement is based on GAO's May 2003 testimony on weighted …

A letter report issued by the General Accounting Office with an abstract that begins "GAO followed up on its previous report on the status of China's World Trade Organization (WTO) membership negotiations, focusing on the: (1) results of the November 1999 bilateral Agreement on Market Access between China and the United States; and (2) status of China's ongoing multilateral negotiations in the WTO."

Testimony issued by the Government Accountability Office with an abstract that begins "According to the Centers for Disease Control and Prevention (CDC), health-care-associated infections (HAI)--infections that patients acquire while receiving treatment for other conditions--are estimated to be 1 of the top 10 causes of death in the nation. This statement summarizes a report issued in March and released today, Health-Care-Associated Infections in Hospitals: Leadership Needed from HHS to Prioritize Prevention Practices and Improve Data on These Infections (GAO-08-283). In this report, GAO examined (1) CDC's guidelines for hospitals to reduce or prevent HAIs and what HHS does to promote their implementation, (2) Centers for Medicare & Medicaid Services' (CMS) and hospital accrediting organizations' required standards for hospitals to reduce or prevent HAIs, and (3) HHS programs that collect data related to HAIs and integration of the data across HHS. To conduct the work, GAO reviewed documents and interviewed HHS agency and accrediting organization officials."

A letter report issued by the General Accounting Office with an abstract that begins "The Congress passed Public Law 106-429 because it was concerned about the sufficiency of external audits of the financial operations of the World Bank Group, a set of multilateral development banks. This law provides that GAO report on the sufficiency of such audits of each Bank Group entity. GAO addressed (1) the extent that the external auditor was providing assurance on internal control over financial reporting, operations, and compliance with key provisions of bank charters and policies in conjunction with financial statement audits and (2) the role the Bank Group's audit committee plays in providing oversight of external financial statement audits and internal control."

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2008, the Department of Veterans Affairs (VA) identified three material internal control weaknesses over financial reporting--financial management system functionality, IT security controls, and financial management oversight. VA is developing a new financial system--FLITE--but full implementation is not expected until 2014. Therefore, the Subcommittee asked us to determine whether VA corrective action plans and oversight are appropriately focused on near-term actions to provide improved financial information. This report addresses (1) the nature of the internal control weaknesses identified in the VA fiscal year 2008 financial audit report and how long they have been outstanding, (2) whether VA had plans appropriately focused on near-term corrective actions, and (3) whether VA had appropriate oversight mechanisms in place to help assure that near-term corrective action plans are implemented on schedule. GAO reviewed corrective action plans for significant deficiencies underlying 2 of the 3 material weaknesses and performed additional analysis for two underlying significant deficiencies."

A letter report issued by the Government Accountability Office with an abstract that begins "American workers increasingly rely on 401(k) plans for their retirement security, and sponsors of 401(k) plans--typically employers--have critical obligations under the Employee Retirement Income Security Act of 1974 (ERISA). When acting as fiduciaries, they must act prudently and solely in the interest of plan participants and beneficiaries. The Department of Labor (Labor) is responsible for protecting private pension plan participants and beneficiaries by enforcing ERISA. GAO examined: (1) common 401(k) plan features, which typically have important fiduciary implications, and factors affecting these decisions; (2) challenges sponsors face in fulfilling their fiduciary obligations when overseeing plan operations; and (3) actions Labor takes to ensure that sponsors fulfill their fiduciary obligations, and the progress Labor has made on its regulatory initiatives. To address these objectives, GAO administered a survey asking sponsors how they select plan features and oversee operations, reviewed industry research, conducted interviews, and reviewed related documents."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, 31 residents died in nursing home fires in Hartford, Connecticut, and Nashville, Tennessee. Federal fire safety standards enforced by the Centers for Medicare & Medicaid Services (CMS) did not require either home to have automatic sprinklers even though they have proven very effective in reducing the number of multiple deaths from fires. GAO was asked to report on (1) the rationale for not requiring all homes to be sprinklered, (2) the adequacy of federal fire safety standards for nursing homes that lack automatic sprinklers, and (3) the effectiveness of state and federal oversight of nursing home fire safety."

Correspondence issued by the General Accounting Office with an abstract that begins "This report contains GAO's assessment of the Office of Management and Budget's (OMB) efforts to revise OMB Circular A-76, which prescribes policies and procedures agencies must use when considering the transfer of commercial activities between the public and private sectors. The proposed revision was issued for public comment on November 19, 2002. GAO found the proposed revision consistent in many ways with the sourcing principles and recommendations adopted by the Commercial Activities Panel. There are several areas, however, where the proposed revisions to the Circular are not consistent with the principles or recommendations of the Commercial Activities Panel. Specifically, these include the absence of a link between sourcing policy and agency missions, unnecessarily complicated source selection procedures, certain unrealistic time frames, and insufficient guidance on calculating savings."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is pursuing a policy that promotes performance-based logistics at the platform level as the preferred product support strategy for its weapon systems, based in part on DOD's perception that this is an industry best practice. GAO was asked to compare industry practices for activities using complex and costly equipment with life-cycle management issues similar to those of military systems to identify lessons learned that can be useful to DOD. This is the first of two reports addressing DOD's implementation of performance-based logistics and is intended to facilitate DOD's development of new guidance on the use of this approach."

A letter report issued by the Government Accountability Office with an abstract that begins "American workers are increasingly relying on 401(k) plans, which allow pre-tax contributions to individual accounts, for their retirement income. As workers accrue earnings on their investments, they also pay a number of fees that may significantly decrease their retirement savings. Because of concerns about the effects of fees on participants' retirement savings, GAO examined (1) the types of fees associated with 401(k) plans and who pays these fees, (2) how information on fees is disclosed to plan participants, and (3) how the Department of Labor (Labor) oversees plan fees and certain business arrangements. GAO reviewed industry surveys on fees and interviewed Labor officials and pension professionals about disclosure and reporting practices."

A letter report issued by the General Accounting Office with an abstract that begins "Because advisory committees are established to advise federal decision makers on significant national issues, it is essential that their membership be, and be perceived as being, free from conflicts of interest and balanced as a whole. GAO was asked to (1) describe the role of federal advisory committees in the development of national policies, (2) examine the extent to which existing guidance and policies and procedures for evaluating committee members for conflicts of interest and points of view ensure independent members and balanced committees, and (3) identify practices and measures that could help ensure independence and balance."

A letter report issued by the Government Accountability Office with an abstract that begins "In recent years, the Army Corps of Engineers (Corps) has had more work to accomplish than funds available. The Congress has supported the Corps' need to reprogram funds to complete projects. Reprogramming allows the Corps to move funds from projects that can not use available funds to those that can. However, concerns have been expressed about whether the Corps reprogrammed funds in accordance with applicable guidance. GAO determined for fiscal years 2003 and 2004 (1) the amount of funds reprogrammed; (2) if the Corps followed reprogramming guidance; (3) why the Corps reprogrammed funds; and (4) how effective the Corps' reprogramming strategy was in managing funds."

Correspondence issued by the Government Accountability Office with an abstract that begins "Since February 2004, we have issued a series of reports detailing how some organizations and individuals, including defense, civilian agency, and General Services Administration (GSA) contractors; tax-exempt (not-for-profit) organizations; and Medicare physicians, abused the federal tax system at the same time they were doing business with or receiving benefits from the federal government. While we performed this work it came to our attention that some organizations and individuals that were recipients of federal grants and other direct assistance were also abusing the tax system. Thus, Congress asked us to perform additional work and report specifically on organizations and individuals that abuse the federal tax system at the same time they receive federal grants or other similar types of federal assistance, known as direct payments for specified use (direct assistance) programs. Based on Congressional request, we completed a forensic audit and related investigations of unpaid federal taxes owed by recipients of the Federal Emergency Management Agency's (FEMA) Individuals and Households Program (IHP) following hurricanes Katrina and Rita. IHP is a federal direct assistance program authorized by the Robert T. Stafford Disaster Relief and Emergency Assistance Act (Stafford Act), as …

A letter report issued by the Government Accountability Office with an abstract that begins "The United Nations (UN) estimated in 2005 that renovating its headquarters will cost up to $1.75 billion. As the UN's host country and largest contributor, the United States has a substantial interest in the project's success. In this report, we (1) determine whether the development of the Capital Master Plan (CMP) has been consistent with leading industry practices, (2) examine factors that led to changes in the cost estimate and determine whether the 2005 estimate was updated using industry practices, (3) review the status of financing of the renovation, (4) identify decisions needed for the renovation to proceed, and (5) review UN oversight and State monitoring efforts. To address these objectives, we reviewed UN design and planning documents, including the latest cost estimate, to compare them with industry standards. To assess oversight, we reviewed Office of Internal Oversight Services (OIOS) and UN Board of Auditors reports and met with UN officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The Housing and Economic Recovery Act of 2008 (HERA) created the Federal Housing Finance Agency (FHFA) and gave it responsibility for, among other things, the supervision and oversight of Fannie Mae, Freddie Mac, and the 12 federal home loan banks. Specifically, FHFA was assigned responsibility for ensuring that each of the regulated entities operates in a fiscally safe and sound manner, including maintenance of adequate capital and internal controls, and carries out its housing and community development finance mission. HERA also requires FHFA to annually prepare financial statements, and further requires the Government Accountability Office (GAO) to audit these statements. Pursuant to HERA's requirement, GAO audited FHFA's fiscal year 2009 financial statements to determine whether (1) the financial statements were fairly stated and (2) FHFA management maintained effective internal control over financial reporting. GAO also tested FHFA's compliance with selected laws and regulations. GAO is not making any recommendations in this report. In commenting on a draft of this report, FHFA noted the challenges it faced in establishing the new agency while working to stabilize the housing market. It noted that it would continue to work …

A letter report issued by the Government Accountability Office with an abstract that begins "The Judicial Survivors' Annuities System (JSAS) was created in 1956 to provide financial security for the families of deceased federal judges. It provides benefits to eligible spouses and dependent children of judges who elect coverage within 6 months of taking office, 6 months after getting married, or 6 months after being elevated to a higher court, or during an open season authorized by statute. Active and senior judges currently contribute 2.2 percent of their salaries to JSAS, and retired judges contribute 3.5 percent of their retirement salaries to JSAS. Pursuant to the Federal Courts Administration Act of 1992 (Pub. L. No. 102-572), GAO is required to review JSAS costs every 3 years and determine whether the judges' contributions fund 50 percent of the plan's costs. If the contributions fund less than 50 percent of these costs, GAO is to determine what adjustments to the contribution rates would be needed to achieve the 50 percent ratio. GAO is not making any recommendations in this report. The Administrative Office of the United States Courts (AOUSC) believes that GAO should be recommending a reduction in the judges' contribution rate. …

A letter report issued by the Government Accountability Office with an abstract that begins "The Women's Business Center (WBC) Program provides training and counseling services to women entrepreneurs, especially those who are socially and economically disadvantaged. In fiscal year 2007, the Small Business Administration (SBA) funded awards to 99 WBCs. However, Congress and WBCs expressed concerns about the uncertain nature of the program's funding structure. Concerns have also been raised about whether the WBC and two other SBA programs, the Small Business Development Center (SBDC) and SCORE programs, duplicate services. This report addresses (1) uncertainties associated with the funding process for WBCs; (2) SBA's oversight of the WBC program; and (3) actions that SBA and WBCs have taken to avoid duplication among the WBC, SBDC, and SCORE programs. GAO reviewed policies, procedures, examinations, and studies related to the funding, oversight, and services of WBCs and interviewed SBA, WBC, SBDC, and SCORE officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Wind power has recently experienced dramatic growth in the United States, with further growth expected. However, several wind power-generating facilities have killed migratory birds and bats, prompting concern from wildlife biologists and others about the species affected, and the cumulative effects on species populations. GAO assessed (1) what available studies and experts have reported about the impacts of wind power facilities on wildlife in the United States and what can be done to mitigate or prevent such impacts, (2) the roles and responsibilities of government agencies in regulating wind power facilities, and (3) the roles and responsibilities of government agencies in protecting wildlife. GAO reviewed a sample of six states with wind power development for this report."

Correspondence issued by the Government Accountability Office with an abstract that begins "Each year, hundreds of millions of people are sickened with malaria and more than 1 million people die. Over 80 percent of all malaria deaths occur in Africa, most of them in children under the age of 5. This burden continues despite the existence of relatively simple, safe, effective, and inexpensive methods to prevent and treat malaria. The U.S. government supports the efforts of malaria-endemic countries to control malaria, both directly through agencies such as the U.S. Agency for International Development (USAID) and indirectly through its contributions to multinational organizations such as the Global Fund to Fight HIV/AIDS, Tuberculosis, and Malaria (Global Fund) and its participation in the Roll Back Malaria (RBM) Partnership. However, concerns have been raised that current global malaria control efforts may not be as effective as they could be. In light of these concerns, Congress asked us to examine U.S. involvement in global efforts to combat malaria. In this report, we (1) describe investments that have been made by the U.S. government to support the implementation of national malaria control programs in malaria-endemic countries, both directly and in partnership with other organizations; and (2) …

A letter report issued by the Government Accountability Office with an abstract that begins "In 1995, we first designated the Department of Defense's (DOD) business systems modernization program as "high risk," and we continue to designate it as such today. To assist in addressing this high-risk area, Congress passed legislation consistent with prior GAO recommendations for Defense to develop a business enterprise architecture (BEA). In September 2006, DOD released version 4.0 of its BEA, which despite improvements over prior versions, was not aligned with component architectures. Subsequently, Defense issued a strategy for extending its BEA to the component military services and defense agencies. To support GAO's legislative mandate to review DOD's BEA, GAO assessed DOD's progress in defining this strategy by comparing it with prior findings and recommendations relevant to the strategy's content."

A letter report issued by the Government Accountability Office with an abstract that begins "The 2010 Census will be the most expensive census in our nation's history, even after adjusting for inflation. The Census Bureau (Bureau) estimates that the life cycle cost of the 2010 Census will be from $13.7 billion to $14.5 billion. GAO was asked to (1) assess the extent to which the Bureau's 2010 Census life cycle cost estimate adheres to characteristics defined for high-quality cost estimation, (2) report on the relationship between the estimate and the Bureau's budget, and (3) assess whether the Bureau's existing policies and resources are sufficient to conduct cost estimation. To assess the reliability of the Bureau's cost estimate, GAO analyzed the Bureau's methods and approaches to determine if the estimate is well-documented, comprehensive, accurate, and credible."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2002, the Department of Defense (DOD) established U.S. Northern Command (NORTHCOM) to conduct homeland defense and civil support missions on U.S. soil. It is particularly important that NORTHCOM coordinate with the National Guard Bureau (NGB), because NGB has experience dealing with state and local authorities during incidents and functions as NORTHCOM's formal link to the states. GAO was asked to (1) determine the extent to which NORTHCOM has ongoing efforts to coordinate with the states and NGB in planning, exercises and other preparedness activities and (2) identify the extent to which there are any gaps in this coordination. To do this, GAO surveyed the state adjutants general, the highest ranking guardsman in each state, and received a 100 percent response rate, and reviewed interagency coordination plans and guidance."

Correspondence issued by the General Accounting Office with an abstract that begins "To handle staffing shortages and rising workloads, states and other engineering and construction organizations have been relying more on contractors do work that was previously done in-house. This trend is reflected in two state highway departments that GAO visited. Both Arizona and South Carolina were relying extensively on consulting engineers to handle large parts of their workloads. Two recent studies also identified ways in which organizations acquiring design and construction services have dealt with staffing shortages and increased workloads. These include team building, partnering, and involving all stakeholders in the early stages of a project's development and in design review activities throughout the project. The acting Director of the District of Columbia's Department of Public Works, Division of Transportation (DDOT) has started to reorganize the Department to improve performance. Specifically, he plans to increase the use of contractors to supplement DDOT's staff and has established cooperative relationships with other governmental agencies by adopting strategies and best practices that others have found to be effective. The Director also plans to reorganize staff into four project teams that will have all the disciplines necessary to be responsible and accountable for …