Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-07-162G, Government Auditing Standards: January 2007 Revision. This is the Government Auditing Standards 2003 revision. This document outlines standards that contain requirements for auditor reporting on internal control. The revision supersedes the 1994 revision."

Testimony issued by the General Accounting Office with an abstract that begins "Of the approximately 700,000 veterans of the Persian Gulf War, many have undiagnosed illnesses. The Department of Defense (DOD) and the Central Intelligence Agency (CIA) have concluded, using computer plume modeling, that no U.S. troops were exposed to hazardous substances because plumes--clouds of chemical warfare agents--could not have reached the troops. GAO was asked to assess DOD and CIA plume modeling to determine whether DOD's conclusions could be supported. GAO's final assessment will be reported at a later date."

Correspondence issued by the General Accounting Office with an abstract that begins "In fiscal year 2003, the Department of Defense expects to spend more than $18 billion to develop, acquire, and operate satellites and other space-related systems. Satellite systems collect information on the capabilities and intentions of potential adversaries. They enable military forces to be warned of a missile attack and to communicate and navigate while avoiding hostile action. And they provide information that allows forces to precisely attack targets in ways that minimize collateral damage and loss of life. DOD's satellites also enable global communications, television broadcasts, weather forecasting; navigation of ships, planes, trucks, and cars; and synchronization of computers, communications, and electric power grids. Congress requested that we review reports we issued on satellite and other space-related programs over the past two decades and identify common problems affecting these programs."

Testimony issued by the General Accounting Office with an abstract that begins "The United States has been providing assistance to Colombia since the early 1970s to help reduce illicit drugs. In 1999, the Colombian government introduced Plan Colombia--program that, among other things, proposed reducing illicit drug activities by 50 percent over 6 years. In fiscal years 2000-03 alone, the United States provided more than $2.5 billion in counternarcotics assistance. Despite this aid, Colombia remains the world's leading producer and distributor of cocaine and a major source of the heroin used in the United States. This testimony discusses the status of U.S. counternarcotics assistance to the Colombian Army and for a U.S.-supported Colombian police aerial eradication program. It also addresses challenges Colombia and the United States face in sustaining these programs."

Testimony issued by the General Accounting Office with an abstract that begins "The Bonneville Power Administration produces a large portion of the Pacific Northwest's electric power, largely from hydroelectric projects in the Federal Columbia River Power System. Bonneville also has obligations to protect, mitigate, and enhance fish and wildlife populations affected by these hydroelectric projects. In the past several years, Bonneville has experienced financial difficulties, in part because of rising costs of providing power, lower-than-projected revenue from selling surplus power, and drought conditions. Bonneville's financial situation may adversely affect fish and wildlife. Stakeholders have expressed concern that Bonneville has effectively reduced spending on fish and wildlife programs. This testimony addresses (1) Bonneville's statutory and other obligations to support fish and wildlife programs, (2) Bonneville's historical spending and other efforts in support of fish and wildlife, (3) Bonneville's current financial condition, (4) Bonneville's recent actions that affect fish and wildlife programs, and (5) challenges Bonneville faces in supplying electricity to the region while simultaneously protecting, mitigating and enhancing fish and wildlife."

A letter report issued by the General Accounting Office with an abstract that begins "In September and October 2001, the first cases of anthrax bioterrorism occurred in the United States when letters containing anthrax were mailed to congressional leaders and members of the news media. As the cleanup of the Capitol Hill anthrax site progressed, EPA's estimates of the cleanup costs steadily rose. GAO was asked to describe (1) the costs EPA incurred to conduct the cleanup and how it was funded, (2) the extent to which EPA awarded the cleanup contracts competitively, (3) EPA's oversight of the contractors' work and any suggested changes to EPA's contracting practices, and (4) the extent to which EPA agreed to indemnify contractors against liability for potential damages related to the cleanup."

Testimony issued by the General Accounting Office with an abstract that begins "People are at the heart of an organization's ability to perform its mission. Yet a key challenge for the Department of Defense (DOD), as for many federal agencies, is to strategically manage its human capital. DOD's proposed National Security Personnel System would provide for wide-ranging changes in DOD's civilian personnel pay and performance management and other human capital areas. Given the massive size of DOD, the proposal has important precedent-setting implications for federal human capital management. This testimony provides GAO's observations on DOD human capital reform proposals and the need for governmentwide reform."

A letter report issued by the General Accounting Office with an abstract that begins "The transfer of technology from government-funded medical research laboratories to the private sector aims to have new pharmaceuticals brought to market more efficiently than would be possible for a federal agency acting alone. Much of the pharmaceutical-related technology transfer originates with research funded by the National Institutes of Health (NIH). GAO was asked to examine the legal and financial issues involved in technology transfers as illustrated by the research, development, and commercialization of Taxol. Taxol was developed through a cooperative research and development agreement (CRADA) between NIH and the Bristol-Meyers Squibb Company (BMS) and by 2001 had become the best-selling cancer drug in history. Specifically, GAO examined (1) how the technology transfer partnership affected the research and development of Taxol, (2) what NIH's financial investment was in Taxol-related research, and what the financial outcomes were of the technology transfer process related to Taxol, and (3) what factors influenced how NIH exercised its authority in Taxol-related technology transfer activities. GAO reviewed relevant materials and statutes governing technology transfer, reviewed the patent history of Taxol, interviewed NIH and BMS officials, and reviewed data on NIH's financial investment and …

Testimony issued by the General Accounting Office with an abstract that begins "Long-standing problems with excess and underutilized real property, deteriorating facilities, unreliable real property data, and costly space challenges are shared by several agencies. These factors have multibillion-dollar cost implications and can seriously jeopardize agencies' missions. Federal agencies face many challenges securing real property due to the threat of terrorism. This testimony discusses long-standing, complex problems in the federal real property area and what actions are needed to address them."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the American Gold Star Mothers, Incorporated, for the fiscal years 2002 and 2001. GAO found no reportable instances of noncompliance, and the audit report included the auditors' opinions that the financial statements were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the American National Theater and Academy, for the fiscal years 2001 and 2000. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Aviation Hall of Fame for fiscal years 2001 and 2000. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Boy Scouts of America for fiscal year 2001. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "We reviewed the audit reports covering the financial statements of the Air Force Sergeants Association, for fiscal years 2002, 2001, and 2000. Our review disclosed no reportable instances of noncompliance with the financial reporting requirements of the law. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "We reviewed the audit reports covering the financial statements of the Big Brothers-Big Sisters of America, for fiscal years 2002 and 2001. GAO's review disclosed no reportable instances of noncompliance with the financial reporting requirements of the law. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Civil Air Patrol for fiscal year 2000. GAO did not review the auditors' working papers and is not rendering an audit opinion. The audit report included the auditors' opinion that with one exception, the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. The exception related to six wings as a region as well as unites below using level not being audited and not being included in these financial statements."

Correspondence issued by the General Accounting Office with an abstract that begins "The electricity industry is currently undergoing a restructuring, evolving from an industry characterized by monopoly utilities that provide consumers with electricity at regulated rates to a competitive industry in which prices are largely determined by supply and demand. The Federal Energy Regulatory Commission (FERC) has been engaged in this restructuring effort and is currently working, among other things, to foster competitive wholesale energy markets across the nation while protecting consumers against abuses of market power. At the retail level, about half the states have pursued restructuring their retail electricity markets in order to allow consumers such as residential, commercial, and industrial customers to choose their electricity suppliers. Proponents of electricity restructuring believe that it will ultimately provide consumers with lower electricity prices, more services, and technological innovation. However, opponents cite extremely high prices and market manipulation in California as evidence that, without more stringent oversight, restructuring may leave consumers vulnerable to higher prices, market manipulation, and less reliable service. In light of ongoing electricity restructuring efforts, Congress asked us to describe FERC's role in protecting electricity consumers."

A letter report issued by the General Accounting Office with an abstract that begins "Prior to 2001, military retirees who turned age 65 and became eligible for Medicare lost most of their Department of Defense (DOD) health benefits. The DOD-Federal Employees Health Benefits Program (FEHBP) demonstration was one of several demonstrations established to examine alternatives for addressing retirees' lack of Medicare supplemental coverage. The demonstration was mandated by the Strom Thurmond National Defense Authorization Act for Fiscal Year 1999 (NDAA 1999), which also required GAO to evaluate the demonstration. GAO assessed enrollment in the demonstration and the premiums set by demonstration plans. To do this, GAO, in collaboration with the Office of Personnel Management (OPM) and DOD, conducted a survey of enrollees and eligible nonenrollees. GAO also examined DOD enrollment data, Medicare and OPM claims data, and OPM premiums data."

A letter report issued by the General Accounting Office with an abstract that begins "Department of Defense (DOD) spending on service contracts approaches $100 billion annually, but DOD's management of services procurement is inefficient and ineffective and the dollars are not always well spent. Recent legislation requires DOD to improve procurement practices to achieve savings. Many private companies changed management practices based on analyzing spending patterns and coordinating procurement in order to achieve major savings. This report evaluates five companies' best practices and their conduct and use of "spend analysis" and the extent that DOD can pursue similar practices."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO, answering a request from the House Committee on Ways and Means, compiled information concerning amounts charged by the White House for Department of Health and Human Services (HHS) events attended by President George W. Bush and charged to any department within HHS."

A letter report issued by the General Accounting Office with an abstract that begins "The No Child Left Behind Act of 2001 (NCLBA) has focused national attention on increasing accountability for states and school districts to improve student achievement. While increasing accountability, NCLBA also provided states and school districts with additional flexibility. The act established two flexibility demonstration programs--State- and Local-Flex--which allow up to 7 states and 80 school districts to redirect up to 100 percent of certain NCLBA program funds. GAO was asked to determine factors that affect states' and districts' decisions whether or not to apply for the demonstration programs and to determine the extent to which the U.S. Department of Education publicized, provided guidance, and established a process to review and award flexibility demonstration programs. To address these questions, GAO conducted a study, using telephone interviews with officials in 22 states and 37 school districts, and site visits to 2 of the four applicants."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to legislative direction, the Immigration and Naturalization Service (INS), now part of the Department of Homeland Security, plans to acquire and deploy an entry exit system to assist in monitoring the flow of foreign nationals in and out of the United States. By separate legislative direction, INS must submit to the Senate and House Committees on Appropriations a plan for this system that meets certain conditions, including being reviewed by GAO, before funds can be obligated. This report satisfies GAO's mandated review obligation by (1) addressing whether the plan submitted by INS, along with related INS documentation and plans, meets required conditions and (2) providing observations about the plan and INS's management of the system."

A letter report issued by the General Accounting Office with an abstract that begins "The cost of a ship's crew is the single largest incurred over the ship's life cycle. One way to lower personnel costs, and thus the cost of ownership, is to use people only when it is cost-effective--a determination made with a systems engineering approach called human systems integration. GAO was asked to evaluate the Navy's progress in optimizing the crew size in four ships being developed and acquired: the DD(X) destroyer, T-AKE cargo ship, JCC(X) command ship, and LHA(R) amphibious assault ship. GAO assessed (1) the Navy's use of human systems integration principles and goals for reducing crew size, and (2) the factors that may impede the Navy's use of those principles."

A letter report issued by the General Accounting Office with an abstract that begins "The fees and other costs that investors pay as part of owning mutual fund shares can significantly affect their investment returns. As a result, questions have been raised as to whether the disclosures of mutual fund fees and other practices are sufficiently transparent. GAO reviewed (1) how mutual funds disclose their fees and related trading costs and options for improving these disclosures, (2) changes in how mutual funds pay for the sale of fund shares and how the changes in these practices are affecting investors, and (3) the benefits of and the concerns over mutual funds' use of soft dollars."