A letter report issued by the General Accounting Office with an abstract that begins "In accordance with 36 U.S.C. 2103, we are responsible for conducting audits of the agencywide financial statements of the American Battle Monuments Commission. We audited the financial statements of the Commission for the fiscal years ended September 30, 2003, and 2002. The audits were done to determine whether, in all material respects, (1) the Commission's financial statements were reliable, (2) Commission management maintained effective internal control over financial reporting and compliance with laws and regulations, and (3) Commission management complied with applicable laws and regulations. The American Battle Monuments Commission was created in 1923 to commemorate the sacrifices and achievements of U.S. Armed Forces where they have served overseas since April 6, 1917, and locations within the United States as directed by Congress. The Commission designs, administers, operates, and maintains 24 American military cemeteries on foreign soil and 25 federal memorials, monuments, and markers, 22 of which are on foreign soil. The Commission is also responsible for designing and constructing the national World War II Memorial on the Capitol Mall in Washington, D.C., and for maintaining 4 nonfederal memorials with funds provided by those memorials' sponsors."

A letter report issued by the General Accounting Office with an abstract that begins "Over the last several years, the Coast Guard has experienced what it considers to be serious reliability and safety problems with its workhorse HH-65 helicopter used for key missions, such as search and rescue, migrant and drug interdiction, and homeland security. Annually, the HH-65 contributes to saving 375 lives and assists on 2,065 drug interdiction cases, according to the Coast Guard. An increasing trend in the number and seriousness of safety-related HH-65 incidents in recent months, highlighted by some the Coast Guard deemed to be serious life-threatening incidents, prompted a Coast Guard decision in January 2004 to replace the existing engine and the associated engine control system in this helicopter with a different engine, which it believes will improve safety and reliability and substantially reduce incidents. In light of the Coast Guard's decision to replace the existing engine, and as part of our already ongoing work on the safety and reliability of the HH-65 helicopter, we determined (1) whether the Coast Guard's decision to replace the existing HH-65 helicopter engine was fact- and risk-based; (2) the management and efficiency implications, if any, of the Coast Guard's …

A letter report issued by the General Accounting Office with an abstract that begins "The Coast Guard's Deepwater program, the largest acquisition program in its history, involves modernizing or replacing ships, aircraft, and communications equipment. The Coast Guard awarded the Deepwater contract to Integrated Coast Guard Systems (ICGS) in June 2002. The Coast Guard estimates the program will cost $17 billion over a 30-year period. ICGS is a system integrator, with responsibility for identifying and delivering an integrated system of assets to meet the Coast Guard's missions. GAO was asked to assess whether the Coast Guard is effectively managing the Deepwater program and overseeing the contractor and to assess the implications of using the Deepwater contracting model on opportunities for competition."

A letter report issued by the General Accounting Office with an abstract that begins "Congress established the child support enforcement program in 1975 to ensure that parents financially supported their children. State agencies administer the program and the Office of Child Support Enforcement (OCSE) in the Department of Health and Human Services oversees it. In 2002, state agencies collected over $20 billion in child support, but $657 million in collections from 2002 and previous years were undistributed--funds that were delayed or never reached families. One method used to collect child support, intercepting federal tax refunds, involves all state agencies, OCSE, and two Department of the Treasury agencies--the Internal Revenue Service (IRS) and the Financial Management Service (FMS). GAO was asked to address (1) how the total amount of undistributed collections changed over the years, (2) the causes of undistributed collections, (3) states' efforts to reduce these funds, and (4) OCSE's efforts to assist states. GAO analyzed OCSE data, administered a survey, visited 6 state agencies and interviewed officials."

A letter report issued by the General Accounting Office with an abstract that begins "Following a history of increasing cost estimates to complete F/A-22 development, Congress asked GAO to assess the Air Force's F/A-22 development program annually and determine whether the Air Force is meeting key performance, schedule, and cost goals. On April 23, 2003, a congressional subcommittee requested that the Department of Defense (DOD) provide more detailed information on the business case that supports the estimated quantities and costs for an affordable F/A-22 program. Specifically, GAO (1) identified changes in the F/A-22 program since its inception, (2) reviewed the status of the development activities, and (3) examined the sufficiency of business case information provided for congressional oversight."

A letter report issued by the General Accounting Office with an abstract that begins "The Small Business Administration (SBA) approved about $8.6 billion in loan guarantees through its 7(a) loan program in fiscal year 2003. SBA must estimate the subsidy cost of this program. Since fiscal year 2003, SBA has been using econometric modeling to estimate the subsidy. This report reviews SBA's estimation methodology and equations, assesses the default and recovery rates the model produced, identifies ways to enhance the estimates' reliability, describes the process for developing the model, and analyzes SBA's data."

A letter report issued by the General Accounting Office with an abstract that begins "The Weed and Seed program, within the Department of Justice's Office of Justice Programs (OJP), aims to prevent and reduce violent crime in targeted neighborhoods, but it cannot optimize its effectiveness without sound management practices. In 1999, GAO made four recommendations to the Executive Office for Weed and Seed (EOWS) to improve the program's management, including (1) developing adequate internal controls to fully document decisions, (2) improving program monitoring, (3) developing criteria for determining when sites have become self-sustaining and when to reduce or withdraw program funding, and (4) developing additional performance measures. GAO did this study to assess progress in implementing these recommendations."

A letter report issued by the General Accounting Office with an abstract that begins "Because the Occupational Safety and Health Administration (OSHA) can inspect only a fraction of 7 million U.S. worksites each year in its efforts to ensure safe and healthy working conditions, the agency has increasingly supplemented enforcement with "voluntary compliance strategies" to reach more employers and employ its resources most effectively. GAO assessed the types of strategies used, the extent of their use, and their effectiveness. GAO also obtained suggestions from specialists for additional voluntary compliance strategies."

A letter report issued by the General Accounting Office with an abstract that begins "Department of Defense (DOD) contractors perform numerous services that require access to classified information. With access comes the possibility of compromise, particularly as foreign entities increasingly seek U.S. military technologies. To ensure the protection of classified information, the National Industrial Security Program (NISP) establishes requirements that contractors must meet. In administering the NISP for DOD and 24 other government agencies, DOD's Defense Security Service (DSS) monitors whether 11,000- plus contractor facilities' security programs meet NISP requirements. In response to a Senate report accompanying the National Defense Authorization Act for Fiscal Year 2004, GAO assessed DSS's oversight and examined DSS's actions after possible compromises of classified information."

A letter report issued by the General Accounting Office with an abstract that begins "Diesel engine emissions pose health risks, but one major source--heavy-duty diesel vehicles--is critical for our economy. To reduce risks, the Environmental Protection Agency (EPA) has set stringent emissions standards for diesel engines. In 1998, EPA found that some engine makers were violating standards, so they agreed to build engines that meet 2004 standards early, by October 2002. EPA has set even more stringent standards for 2007. GAO was asked to (1) assess the October 2002 deadline's effects on industry and emissions, and (2) obtain stakeholders' views on the readiness of technology for the 2007 standards and EPA's efforts to ensure this. GAO analyzed information from EPA, 10 large trucking companies, the engine makers subject to the early deadline, and other stakeholders."

A letter report issued by the General Accounting Office with an abstract that begins "The U.S. Office of Special Counsel has not been consistently processing cases within statutory time limits, creating backlogs. Because the backlogs are of concern to the Congress, this report provides information on how many cases were processed within statutory time limits, the actions taken by OSC to address case processing delays and backlog, and the agency's perspective on the adequacy of its resources and our analysis of this perspective."

A letter report issued by the General Accounting Office with an abstract that begins "Congress established the Empowerment Zone and Enterprise Community (EZ/EC) program in 1993 and the Renewal Community (RC) program in 2000 to provide assistance to the nation's distressed communities. To date, Congress has authorized three rounds of EZs, two rounds of ECs, and one round of RCs. The Community Renewal Tax Relief Act of 2000 mandated that GAO audit and report in 2004, 2007, and 2010 on the EZ/EC and RC programs and their effect on poverty, unemployment, and economic growth. This report describes (1) the features of the EZ/EC and RC programs, (2) the extent to which the programs have been implemented, and (3) the methods used and results found in evaluations of their effectiveness."

A letter report issued by the General Accounting Office with an abstract that begins "As the second largest source of foreign direct investment in China, U.S. companies continue their keen interest in China's implementation of its World Trade Organization (WTO) commitments. China's 2001 WTO commitments include specific pledges to increase market access, liberalize foreign investment, continue fundamental market reforms, and improve the rule of law. In 2002, GAO reported on selected U.S. companies' views, finding that many commitment areas, particularly those related to rule of law, were important to U.S. companies. GAO also found that company representatives expected China's reforms would have a positive impact on their business operations but expected some difficulties during implementation. In 2003, GAO continued to analyze companies' views about (1) the extent to which China has implemented its WTO commitments and (2) the impact of China's implementation of its WTO commitments on U.S. companies' business operations. GAO collected the views of representatives from 82 U.S. companies with a presence in China. GAO focused on companies in the agriculture, banking, machinery, and pharmaceutical industries. Results reflect a response rate of 60 percent of the study population. These responses may not reflect the views of all U.S. …

A letter report issued by the General Accounting Office with an abstract that begins "Terrorist attacks, both before and after September 11, 2001, have increased congressional concerns regarding the complexity, funding, and oversight of federal programs designed to combat terrorism and ensure homeland security. Hundreds of recommendations have been made by nationally chartered commissions and GAO to further improve our nation's strategic planning and program development in homeland security. GAO was asked to review the reports of selected congressionally chartered commissions and previously issued GAO reports and testimonies in order to identify the strategic recommendations made and organize them both by critical mission area and topic area."

A letter report issued by the General Accounting Office with an abstract that begins "Flood maps identify areas at greatest risk of flooding and provide the foundation for the National Flood Insurance Program (NFIP) managed by the Federal Emergency Management Agency (FEMA). The maps are used by (1) communities to establish minimum building standards designed to reduce the impact of flooding, (2) FEMA to set insurance rates, and (3) lenders to identify property owners who are required to purchase flood insurance. Nearly 70 percent of all flood maps are more than 10 years old, according to FEMA. In an effort to update its flood maps, FEMA is implementing a $1 billion, 5-year map modernization program. GAO was asked to review the progress of FEMA's map modernization program."

A letter report issued by the General Accounting Office with an abstract that begins "GAO contracted with Clifton Gunderson LLP to audit the financial statements of the Senate Restaurants Revolving Fund for fiscal years 2003 and 2002. Clifton Gunderson LLP found that (1) the financial statements were presented fairly, in all material respects, in conformity with U.S. generally accepted accounting principles; (2) the Fund maintained effective internal control over financial reporting (including safeguarding assets) and compliance with laws and regulations; and (3) there was no reportable noncompliance with selected provisions of laws and regulations it tested."

A letter report issued by the General Accounting Office with an abstract that begins "In July 2001, GAO reported that outstanding criminal debt, as reported in Department of Justice (Justice) statistical reports, had increased from about $6 billion as of September 30, 1995, to more than $13 billion as of September 30, 1999. Although some of the key factors that contributed to this increase were beyond Justice's control, GAO concluded--after accounting for such factors--that Justice's criminal debt collection processes were inadequate. Accordingly, in the 2001 report, GAO made 14 recommendations to Justice to improve the effectiveness and efficiency of its criminal debt collection processes. To follow up on the 2001 report, GAO was asked to (1) provide information on the amount and growth of criminal debt for fiscal years 2000 through 2002, (2) examine the extent to which Justice has acted on GAO's previous recommendations, and (3) review Justice's collection efforts for selected criminal debt cases related to white-collar financial fraud. This report addresses the first two objectives; GAO will report separately on its ongoing work to address the third."

A letter report issued by the General Accounting Office with an abstract that begins "The Rural Housing Service's (RHS) Section 521 Rental Assistance Program provides rental subsidies to about 250,000 rural tenants. With an annual budget of over $700 million, the program is RHS's largest line-item appropriation, accounting for approximately 70 percent of the agency's budget. In early 2003, RHS reported hundreds of millions of dollars in unexpended balances, primarily tied to 5- and 20-year contracts issued from 1978 through 1982. Concern has arisen that these unexpended balances may be the result of the agency's budget practices, especially its procedures for estimating funding needs. GAO was asked to assess the accuracy of RHS's budget estimates for the rental assistance program, the activity level of rental assistance contracts issued from 1978 through 1997, and the activity level of rental assistance contracts issued from 1998 through 2002 and the accuracy of RHS's estimates of the rate at which these funds would be used."

Correspondence issued by the General Accounting Office with an abstract that begins "Since September 2001, about 360,000 reservists have been called to active duty to support the war on terrorism, conflicts in Afghanistan and Iraq, and other operations. Some reservists have been on active duty for a year or more, and the pace of reserve operations is expected to remain high for the foreseeable future. When mobilized for active duty under federal authorities, reservists are eligible to receive health care benefits through DOD's military health care system, TRICARE. When reservists are ordered to active duty for more than 30 days, their families are also eligible for health benefits. DOD supplements its military health care facilities with civilian health care providers through its triple-option TRICARE program. DOD's beneficiaries may enroll in TRICARE's Prime option and go to a network provider to receive care; without enrolling, they can see a network provider through the preferred provider option, Extra; or they may elect to use Standard, the fee-for-service option. Some beneficiaries have raised concerns about difficulties in finding civilian providers--particularly Standard, non-network providers--who will accept TRICARE beneficiaries as patients. The National Defense Authorization Act (NDAA) for Fiscal Year 2004, enacted on November 24, …

Correspondence issued by the General Accounting Office with an abstract that begins "For 2001 through the third quarter of 2003, the U.S. airline industry reported operating losses of $20.7 billion. A number of factors--including the economic slowdown, a shift in business travel buying behavior, and the aftermath of the September 11, 2001, terrorist attacks--contributed to these losses by reducing passenger and cargo volumes and depressing fares. To improve their financial position, many airlines cut costs by various means, notably by reducing labor expenditures and by decreasing capacity through cutting flight frequencies, using smaller aircraft, or eliminating service to some communities. Carriers have also reduced some airfares to encourage travel. Despite these efforts, several airlines filed for bankruptcy protection. It remains to be seen when the industry will emerge from this downturn. In response to the industry's financial condition, Congress has provided several forms of financial relief. In September 2001, Congress passed the Air Transportation Safety and System Stabilization Act, which authorized payments of up to $4.5 billion in pretax cash assistance to reimburse air carriers for losses incurred as a direct result of the 4-day government shut-down of air traffic and incremental losses stemming from the terrorist attacks and also …

A letter report issued by the General Accounting Office with an abstract that begins "This report presents the results of our audit of the financial statements of the Senate Health Promotion Revolving Fund (the Fund) as of and for the fiscal year ending September 30, 2002. This report also contains our opinion on the effectiveness of the Fund's related internal control as of September 30, 2002, and our evaluation of its compliance with selected provisions of laws and regulations we tested. We performed this audit at the request of the former Senate Sergeant at Arms."

A letter report issued by the General Accounting Office with an abstract that begins "The Coast Guard has responsibility for protecting America's ports, waterways, and waterside facilities from terrorist attacks. At the same time, the Coast Guard remains responsible for many other missions important to the nation's interests, such as conducting search and rescue and protecting important fishing grounds. GAO's past work found that despite substantial budget increases, the Coast Guard's extensive homeland security responsibilities resulted in a reduction in the levels at which the agency's ship, boat, and aircraft resources were applied to non- homeland security programs. GAO was asked to update and expand this work by analyzing: the trends in resource usage, the trends in performance results, and the implications of these trends."

A letter report issued by the General Accounting Office with an abstract that begins "Although the weapons that the Department of Defense (DOD) develops have no rival in superiority, there still remain ways in which they can be improved. GAO's reviews over the past 20 years have found consistent problems with weapon acquisitions--cost increases, schedule delays, and performance shortfalls--along with underlying causes, such as pressure on managers to promise more than they can deliver. DOD can resolve these problems by using a knowledge-based approach derived from the best practices of successful product developments. GAO's goal for this report is to provide congressional and DOD decision makers with an independent, knowledge-based assessment of selected defense programs that identifies potential risks and offers an opportunity for action when a program's projected attainment of knowledge diverges from the best practice. It can also highlight those programs that employ practices worthy of emulation by other programs. GAO plans to update and issue this report annually."

A letter report issued by the General Accounting Office with an abstract that begins "The 21st Century Department of Justice Appropriations Authorization Act (P.L. 107-273) requires GAO to report on how investigation and arrest statistics are reported and used by federal law enforcement agencies. This report provides information on (1) the guidance and procedures followed by federal law enforcement agencies regarding counting investigations and arrests, (2) how investigation and arrest statistics are used, and (3) whether multiple agencies are counting and reporting the same investigations and arrests. GAO selected six agencies for review: the Drug Enforcement Administration (DEA), the Federal Bureau of Investigation (FBI), the former Immigration and Naturalization Service (INS), the U.S. Marshals Service, the former U.S. Customs Service, and the U.S. Postal Inspection Service (USPIS)."