Correspondence issued by the General Accounting Office with an abstract that begins "In fiscal year 1999, the federal government provided housing assistance to about 5.2 million renter households at a cost of about $28.7 billion in outlays and tax credits. Of this amount, more than $15 billion supported housing units developed under production programs that no longer receive appropriations to produce new or rehabilitated units. This report focuses on six programs that continue to increase the number of households assisted by the federal government: the housing voucher program, which is the largest source of federal funds for housing assistance, and five production programs, that now receive federal funds to produce new or rehabilitate units. GAO found that production programs are more expensive than housing vouchers. GAO estimates that the total per-unit costs for housing production programs are from 32 to 59 percent greater than for housing vouchers in the first year and from 12 to 27 percent greater over 30 years. If costs were the only consideration, the production programs reviewed in this report should have been replaced with vouchers. However, in many markets, production programs are the only sources of new affordable rental units, and use restrictions will keep …

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) has had longstanding problems in reconciling the transaction activity in its Fund Balance with Treasury accounts. These reconciliation problems hamper DOD's ability to prepare auditable financial statements and have prompted GAO to place DOD financial management on its list of government activities at high risk for waste, fraud, abuse, and mismanagement. In August 1998, DOD developed a strategic plan to improve the reconciliation process for the activity in its Fund Balance with Treasury accounts. DOD reported that the Defense Finance and Accounting Service's (DFAS) Denver Center, which provides support for the Air Force, has made the most progress in implementing this plan and that its process for reconciling the activity in the Air Force General Funds is more comprehensive than that of the other DOD components. This report reviews the Denver center's reconciliation processes to determine (1) the progress the Denver center has made in reconciling the transaction activity in the Air Force General Funds and (2) whether the Denver center's reconciliation concepts, policies, and practices could be used in reconciling the Fund Balance with Treasury activity of other DOD components. …

Testimony issued by the General Accounting Office with an abstract that begins "Oversight of the Central Intelligence Agency (CIA) generally comes from two select committees of Congress and the CIA's Inspector General. GAO has broad authority to evaluate CIA programs. In reality, however, GAO faces both legal and practical limitations on its ability to review these programs. For example, it has no access to some CIA "unvouchered" accounts and cannot compel its access to foreign intelligence and counterintelligence information. In addition, as a practical matter, GAO is limited by the CIA's level of cooperation, which has varied through the years. GAO has not actively audited the CIA since the early 1960s, when it discontinued such work because CIA was not providing it with enough access to information to allow GAO to do its job. The issue has arisen since then from time to time as GAO's work has required some level of access to CIA programs and information. However, given a lack of requests from Congress for GAO to do specific work at the CIA and its limited resources, GAO made a decision not to pursue the issue further. Today, GAO's dealings with the CIA are mostly limited to information …