A letter report issued by the General Accounting Office with an abstract that begins "This report discusses the U.S. Custom Service's expenditure plan for its Automated Commercial Environment System (ACE). GAO found that (1) Customs' expenditure plan satisfies the legislative conditions specified in the 2001 Consolidated Appropriations Act, (2) activities described in the plan are consistent with GAO's two open recommendations regarding the need for Customs to justify and make ACE investment decisions incrementally and strengthen ACE software acquisition management, and (3) there are two areas needing improvement. Customs has not adequately justified investing in the International Trade Data System (ITDS) pilot project parallel with, and separate from, planned ITDS efforts under ACE modernization. Also, Customs has defined conflicting roles and responsibilities for its independent verification and validation (IV&V) contractor."