A letter report issued by the General Accounting Office with an abstract that begins "The federal government was involved in about 8.6 million contract actions, including new contract awards, worth over $250 billion in fiscal year 2002. Some of these contracts were awarded to tax haven contractors, that is, U.S. subsidiaries of corporate parents located in tax haven countries. Concerns have been raised that these contractors may have an unfair cost advantage when competing for federal contracts because they are better able to lower their U.S. tax liability by shifting income to the tax haven parent. GAO's objectives in this study were to (1) determine the conditions under which companies with tax haven parents have a tax cost advantage when competing for federal contracts and (2) estimate the number of companies that could have such an advantage. GAO matched federal contractor data with tax and location data for all large corporations, those with at least $10 million in assets, in 2000 and 2001, in order to identify those companies that could have an advantage."

A letter report issued by the Government Accountability Office with an abstract that begins "Research has shown that the Earned Income Tax Credit (EITC) has helped lift millions of individuals out of poverty. In recent years, the Internal Revenue Service (IRS) has paid approximately $30 billion annually to about 20 million EITC recipients. However, the program also has experienced a high rate of noncompliance. IRS estimated that EITC overclaim rates for tax year 1999, the most recent data available, were between 27 and 32 percent of dollars claimed or $8.5 billion and $9.9 billion, respectively. We were asked to describe the three tests IRS has begun to reduce overclaims and how the funds appropriated for them were spent; assess how well IRS implemented the tests and describe planned refinements for the 2005 tests; and assess whether IRS's evaluation plans had sufficient documented detail to facilitate managerial review and stakeholder oversight and describe the status of the 2005 evaluation plans."

A letter report issued by the Government Accountability Office with an abstract that begins "The Export-Import Bank (Ex-Im Bank) facilitates U.S. exports by extending credit to foreign governments and corporations, mostly in developing countries. The Federal Credit Reform Act requires Ex-Im Bank to estimate its net future losses, called "subsidy costs," for budget purposes. Beginning with fiscal year 2003, the Office of Management and Budget (OMB) significantly changed its methodology for estimating a key subsidy cost component: the expected loss rates across a range of risk ratings of U.S.-provided international credits. In response to a congressional mandate, GAO agreed to (1) describe OMB's current and former methodologies and the rationale for the recent revisions, (2) determine the current methodology's impact on Ex-Im Bank, and (3) assess the methodology and how it was developed."

A letter report issued by the General Accounting Office with an abstract that begins "Since the end of a court-ordered receivership overseeing medical services at the District of Columbia Jail in September 2000, the Department of Corrections (DoC) has contracted with the Center for Correctional Health and Policy Studies, Inc. (CCHPS) to provide inmate medical services. GAO was asked to provide information on (1) the medical services DoC contracted with CCHPS to provide, including CCHPS's monitoring of its services; (2) mechanisms DoC established to oversee CCHPS's services; (3) CCHPS's contract compliance and DoC's efforts to ensure compliance; and (4) the cost of medical services. To collect this information, GAO analyzed documents and interviewed officials from District agencies, CCHPS officials, and an independent reviewer hired by DoC to monitor medical services."

Correspondence issued by the General Accounting Office with an abstract that begins "On March 3, 2004, the Subcommittee on Government Efficiency and Financial Management, House Committee on Government Reform, heard testimony on the U.S. government's consolidated financial statements for fiscal year 2003. This letter responds to questions related to the testimony and to subsequent questions from the Vice Chairman."

A letter report issued by the General Accounting Office with an abstract that begins "The Maritime Transportation Security Act of 2002, as implemented by the Coast Guard, calls for owners and operators of about 3,150 port facilities (such as shipping terminals or factories with hazardous materials) and about 9,200 vessels (such as cargo ships, ferries, and tugs and barges) to develop and implement security plans by July 1, 2004. The Coast Guard intends to conduct on-site compliance inspections of all facilities by January 1, 2005, and all vessels by July 1, 2005, to ensure plans are adequately implemented. The Coast Guard estimated the act's security improvements would cost $7.3 billion over 10 years--most of it borne by facility and vessel owners and operators. GAO was asked to assess (1) the progress towards developing, reviewing, and approving plans by July 1, 2004, (2) the Coast Guard's monitoring and oversight strategy for ensuring that plans are implemented, and (3) the accuracy of the Coast Guard's cost estimate."

Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Health and Human Service's (HHS) Office of Inspector General (OIG) plays a vital role in auditing and investigating allegations of fraud and abuse in federal health and welfare programs. Because it independently evaluates various programs, activities, and functions, the OIG must act with integrity at all times. In the fall of 2003, anonymous allegations charged that certain officials in the HHS OIG's Office of Evaluation and Inspections (OEI) sponsored training and management meetings for nonwork purposes and improperly renovated a regional office. The allegations primarily focused on the actions of the Acting OEI Deputy Inspector General in relation to specific events that took place from July through September 2003. The allegations charged that she (1) sponsored training at a Florida resort to facilitate vacation time for staff, (2) scheduled several follow-up training meetings as a way of providing staff with leisure time, and (3) held a managers' meeting in New York as a pretext for participants to attend a retirement celebration for one of OEI's managers. A fourth allegation charged that the Acting OEI Deputy Inspector General, along with an Acting OEI Regional Inspector General, …

A letter report issued by the Government Accountability Office with an abstract that begins "FDA reviews applications from manufacturers that wish to market medical devices in the United States. To ensure prompt approval of new devices and clearance of devices that are substantially equivalent to those legally on the market, the Congress passed the Medical Device User Fee and Modernization Act of 2002 (MDUFMA). The act authorizes FDA to collect user fees and, in return, requires FDA to meet performance goals that are tied to the agency's review process. The goals set actions FDA may take on applications and specify the time that FDA should take in certain phases of the review process. MDUFMA requires GAO to report on FDA's performance against the MDUFMA performance goals established for fiscal years 2003 and 2004 and to determine whether FDA is likely to meet the fiscal year 2005 performance goals. MDUFMA also requires GAO to report on the amounts FDA obligated in fiscal year 2002 for medical device compliance activities and inspections of manufacturers after their devices are marketed. GAO analyzed data provided by FDA that are based on actions taken on applications FDA received from October 1, 2002, through March 31, …

A letter report issued by the General Accounting Office with an abstract that begins "Farmers receive about $15 billion annually in federal farm program payments to help produce major commodities, including corn, cotton, rice, and wheat. The Farm Program Payments Integrity Act of 1987 (1987 Act) limits payments to individuals and entities--such as corporations and partnerships-- that are "actively engaged in farming." GAO (1) determined how well USDA's regulations limit payments, (2) assessed USDA's oversight of the act, and (3) summarized the distribution of farm payments by type of entity."

A letter report issued by the Government Accountability Office with an abstract that begins "Over a trillion dollars in income was distributed in tax year 2002 by flow-through entities, such as partnerships, subchapter S corporations, and trusts, to their partners, shareholders, or beneficiaries, respectively. The Internal Revenue Service (IRS) estimates that from 6 to 15 percent of such income is unreported on individual tax returns. This income is reported to both IRS and to the recipients on a Schedule K-1 (K-1). IRS uses K-1 data in its document-matching program to identify noncompliance and for other purposes. GAO was asked to (1) assess the accuracy of K-1 data, specifically transcription errors and taxpayer identification numbers (TIN); (2) determine whether any limitations in the availability or accuracy of K-1 data have affected IRS's ability to identify noncompliance; and (3) identify the benefits and challenges of increasing e-filing of K-1s."

A letter report issued by the General Accounting Office with an abstract that begins "More than 80 percent of the seafood that Americans consume is imported. The Food and Drug Administration (FDA) is responsible for ensuring that imported seafood is safe and produced under sanitation and safety systems comparable to those of the United States. Since GAO reported in 2001 that FDA's seafood inspection program did not sufficiently protect consumers, additional concerns have arisen about imported seafood containing banned substances, such as certain antibiotics. In this review, GAO was asked to evaluate (1) FDA's progress in implementing the recommendations in the 2001 report and (2) other options to enhance FDA's oversight."

A letter report issued by the General Accounting Office with an abstract that begins "The transformation of the Government Printing Office (GPO) is under way. This report captures the results of our efforts over the past year to assess and help strengthen GPO's transformation and strategic planning efforts. It is the final part of GAO's response to both a mandate requiring GAO to examine the current state of printing and dissemination of public government information and a congressional request that we conduct a general management review of GPO focusing on that GPO's transformation and management."

A letter report issued by the Government Accountability Office with an abstract that begins "Congress enacted the health coverage tax credit (HCTC) in 2002 for certain displaced workers receiving income support through the Trade Adjustment Assistance (TAA) program and for certain retirees receiving pensions from the Pension Benefit Guaranty Corporation (PBGC). The HCTC equals 65 percent of the cost of qualified health coverage, which individuals can receive in advance--the Internal Revenue Service (IRS) pays the credit to the qualifying health plan and the individual pays the remaining 35 percent--or by filing for the credit in their federal tax return. GAO was asked to review the implementation of the HCTC and examined, among other issues, how many individuals received it and factors influencing participation, and the type and cost of coverage they purchased. GAO obtained data from federal and state agencies and private health plans."

A letter report issued by the Government Accountability Office with an abstract that begins "The threat posed by infectious diseases has grown. New diseases, unknown in the United States just a decade ago, such as West Nile virus and severe acute respiratory syndrome (SARS), have emerged. To detect cases of infectious diseases, especially before they develop into widespread outbreaks, local, state, and federal public health officials as well as international organizations conduct disease surveillance. Disease surveillance is the process of reporting, collecting, analyzing, and exchanging information related to cases of infectious diseases. In this report GAO was asked to examine disease surveillance efforts in the United States. Specifically, GAO described (1) how state and federal public health officials conduct surveillance for infectious diseases and (2) initiatives intended to enhance disease surveillance. GAO reviewed documents, such as policy manuals and reports related to disease surveillance, and interviewed officials from selected federal departments and agencies, including the Departments of Defense (DOD), Agriculture (USDA), and Homeland Security (DHS) as well as the Food and Drug Administration (FDA), and the Centers for Disease Control and Prevention (CDC). GAO conducted structured interviews of state public health officials from 11 states."

A letter report issued by the Government Accountability Office with an abstract that begins "As part of its transformation to prepare the armed forces to meet current and future challenges, the Department of Defense (DOD) is expanding its use of advanced distributed learning (ADL) techniques in senior- and intermediate-level officer professional military education (PME). ADL instruction does not require an instructor's presence, and it facilitates the use of varied learning management systems. To date, the application of ADL has been targeted to nonresident students. To determine whether DOD uses a systematic process for evaluating the results of ADL application, GAO was asked to examine DOD's metrics for assessing program effectiveness, to compare DOD's criteria for converting courses to ADL with those of private-sector institutions, and to identify the challenges to ADL implementation."

A letter report issued by the Government Accountability Office with an abstract that begins "The war on terrorism has made physical security for federal facilities a governmentwide concern. The Interagency Security Committee (ISC), which is chaired by the Department of Homeland Security (DHS), is tasked with coordinating federal agencies' facility protection efforts, developing protection standards, and overseeing implementation. GAO's objectives were to (1) assess ISC's progress in fulfilling its responsibilities and (2) identify key practices in protecting federal facilities and any related implementation obstacles."

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. population is aging, and access to transportation, via automobile or other modes, is critical to helping individuals remain independent as they age. Various federal programs provide funding for transportation services for "transportation-disadvantaged" seniors--those who cannot drive or have limited their driving and who have an income constraint, disability, or medical condition that limits their ability to travel. For those transportation-disadvantaged seniors, GAO was asked to identify (1) federal programs that address their mobility issues, (2) the extent to which these programs meet their mobility needs, (3) program practices that enhance their mobility and the cost-effectiveness of service delivery, and (4) obstacles to addressing their mobility needs and strategies for overcoming those obstacles."

A letter report issued by the General Accounting Office with an abstract that begins "Under section 1115 of the Social Security Act, the Secretary of Health and Human Services may waive certain Medicaid requirements for states seeking to deliver services through demonstration projects. By policy, these demonstrations must not increase federal spending. GAO has previously reported concerns with HHS's approval process. GAO was asked to provide information on a new Medicaid section 1115 demonstration initiative called Pharmacy Plus, intended to allow states to cover prescription drugs for seniors not otherwise eligible for Medicaid. GAO reviewed the (1) approval status of state proposals, (2) extent to which HHS ensured that demonstrations are budget neutral, (3) basis for savings assumptions, and (4) federal and state steps to evaluate and monitor the demonstrations."

Guidance issued by the Government Accountability Office with an abstract that begins "This publication has been superseded by GAO-05-225G, Core Financial System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act, February 2005. The Federal Financial Management Improvement Act of 1996 (FFMIA) requires, among other things, that agencies implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are detailed in the Federal Financial Management System Requirements series issued by the Joint Financial Management Improvement Program (JFMIP) and in the guidance issued by the Office of Management and Budget (OMB): Circular A-127, Financial Management Systems, and the January 4, 2001, Revised Implementation Guidance for the Federal Financial Management Improvement Act (FFMIA) of 1996. JFMIP intends for the requirements to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems to support program and financial managers, and to describe specific requirements of financial management systems. We are issuing this checklist, which reflects JFMIP's revised Core Financial System Requirements (JFMIP-SR-02-01, November 2001), to assist (1) financial systems analysts, systems accountants, systems developers, program managers, and others who design, develop, implement, operate, or …

A letter report issued by the General Accounting Office with an abstract that begins "Effective training and development programs are an integral part of a learning environment, helping improve federal workforce performance in achieving agency results. Therefore, in this report GAO was asked to identify examples of selected federal agencies' experiences and some of the key lessons they have learned in designing their training and development programs. This work focused on ways that these agencies (1) assessed agency skills gaps and identified training needs, (2) developed strategies and solutions for these training and development needs, and (3) determined methods to evaluate the effectiveness of training and development programs. GAO worked with five agencies to identify their experiences and lessons learned: the U.S. Army Corps of Engineers (USACE), Department of Defense; Fish and Wildlife Service (FWS), Department of the Interior (Interior); Internal Revenue Service (IRS), Department of the Treasury; the Office of Personnel Management (OPM); and Veterans Health Administration (VHA), Department of Veterans Affairs (VA). Agency officials provided information during interviews and furnished supporting documentation for analysis and review."

Correspondence issued by the General Accounting Office with an abstract that begins "In 1992 the United States ratified the United Nations Framework Convention on Climate Change, which was intended to stabilize the buildup of greenhouse gases in the earth's atmosphere but did not impose binding limits on emissions. In July 1997, when preliminary negotiations on a new climate agreement were under way, the Senate passed a resolution expressing the sense of the Senate that the Clinton administration should not agree to limits on U.S. greenhouse gas emissions if such an agreement did not include economically developing nations or if it could seriously harm the U.S. economy. In December 1997 the United States participated in drafting the Kyoto Protocol, an international agreement to specifically limit greenhouse gas emissions. The Protocol did not impose limits on developing nations' emissions, and its possible effect on the U.S. economy was the subject of numerous studies during that period, including the two studies that are the subject of this report. Although the U.S. government signed the Protocol in 1998, the Clinton administration did not submit it to the Senate for advice and consent, which are necessary for ratification. In March 2001, President Bush announced that …

A letter report issued by the General Accounting Office with an abstract that begins "Passenger and freight traffic are expected to grow substantially in the future, generating additional congestion and requiring continued investment in the nation's surface transportation system. Over the past 12 years, the federal government has provided hundreds of billions of dollars for investment in surface transportation projects through the Intermodal Surface Transportation Efficiency Act of 1991 and its successor legislation, the Transportation Equity Act for the 21st Century. Reauthorization of this legislation is expected to provide hundreds of billions of dollars more in federal funding for surface transportation projects. For this investment to have the greatest positive effect, agencies at all levels of government need to select investments that yield the greatest benefits for a given level of cost. This report provides information about the processes that state and regional transportation decisionmakers use to analyze and select transportation infrastructure investments. GAO identified (1) key federal requirements for planning and deciding on such investments, (2) how benefit-cost analysis facilitates sound decisionmaking, and (3) other factors that decision-makers consider in evaluating and deciding on investments."

A letter report issued by the Government Accountability Office with an abstract that begins "Our nation's current operational polar-orbiting environmental satellite program is a complex infrastructure that includes two satellite systems, supporting ground stations, and four central data processing centers. In the future, the National Polar-orbiting Operational Environmental Satellite System (NPOESS) is to combine the two current satellite systems into a single state-of-the-art environment monitoring satellite system. This new satellite system is considered critical to the United States' ability to maintain the continuity of data required for weather forecasting and global climate monitoring through the year 2020. Because of changes in funding levels after the contract was awarded, the program office recently developed a new cost and schedule baseline for NPOESS. GAO was asked to provide an interim update to (1) identify any cost or schedule changes as a result of the revised baseline and determine what contributed to these changes and (2) identify factors that could affect the program baseline in the future. In commenting on a draft of this report, DOD, NOAA, and NASA officials generally agreed with the report and offered technical corrections, which we incorporated where appropriate."

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. consumption of oil and natural gas increasingly outpaces domestic production, a gap that is expected to grow rapidly over the next 20 years. There has been increasing concern about U.S. reliance on foreign energy sources. One option being considered is to increase domestic production of resources on land under the jurisdiction of the Department of the Interior's Bureau of Land Management (BLM), Bureau of Indian Affairs (BIA) and Minerals Management Service (MMS) and the Department of Agriculture's Forest Service. GAO determined (1) the stages when agency decisions about oil and gas development can be challenged by the public, (2) the extent to which BLM gathers and uses public challenge data to manage its oil and gas program, and (3) for fiscal years 1999-2003, the number of MMS offshore development decisions that were challenged."