Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Gold Star Wives of America for fiscal years 1997 through 2000. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit reports included the auditors' opinions that the corporation's 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 financial statement audit reports for the Military Order of the Purple Heart of the United States of America, Inc., for fiscal years ended 2000, 1999, 1998, and 1997. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit reports included the auditors' opinions that the corporation's 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 report covering the financial statements of the Retired Enlisted Association, Incorporated, for fiscal years 2001, 2000, and 1999. GAO did not review the auditors' working papers and did not render an audit opinion. The audit reports included the auditors' opinions that the financial statements of the corporation do not present fairly, in accordance with generally accepted accounting principles, the financial position of the corporation or the changes in its net assets or cash flows for 2001, 2000, and 1999."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Veterans of Foreign Wars of the United States for fiscal years ended 1999, 1998, and 1997. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit reports included the auditors' opinions that the corporation's financial statements were presented fairly in accordance with generally accepted accounting principles."

A letter report issued by the General Accounting Office with an abstract that begins "The availability of child pornography has dramatically increased in recent years as it has migrated from printed material to the World Wide Web, becoming accessible through Web sites, chat rooms, newsgroups, and now the increasingly popular peer-to-peer file-sharing programs. These programs enable direct communication between users, allowing users to access each other's files and share digital music, images, and video. GAO was requested to determine the ease of access to child pornography on peer-to-peer networks; the risk of inadvertent exposure of juvenile users of peer-to-peer networks to pornography, including child pornography; and the extent of federal law enforcement resources available for combating child pornography on peer-to-peer networks. Because child pornography cannot be accessed legally other than by law enforcement agencies, GAO worked with the Customs Cyber-Smuggling Center in performing searches: Customs downloaded and analyzed image files, and GAO performed analyses based on keywords and file names only. In commenting on a draft of this report, the Department of Justice agreed with the report's findings and provided additional information."

Correspondence issued by the General Accounting Office with an abstract that begins "The White House Commission on the National Moment of Remembrance (Commission) was created on December 28, 2000, by the National Moment of Remembrance Act (Act). The Commission received appropriated funds in fiscal years 2003 and 2002. Its purpose is to sustain the American spirit through acts of remembrance for those who died serving their country, not only on Memorial Day, but also throughout the year. We are required by the Act to audit the financial transactions of the Commission, and this report covers our work on its fiscal years 2003 and 2002 financial transactions."

A letter report issued by the General Accounting Office with an abstract that begins "Developing fire protection standards and testing products against them are critical to promoting fire safety. Business offices, including federal facilities, experience thousands of fires, more than $100 million in property losses, and dozens of casualties each year. Knowing the number and types of fires in the workplace, as well as their causes, is critical to understanding and reducing fire risks. Some private-sector groups track the number and causes of fires in different types of buildings. Such information is used to manage risk and reduce property damage, injuries, and deaths. However, the federal government collects little information on the fire risks in its facilities. As a result, the federal government cannot provide standards-development organizations with timely information that could be used to develop or revise fire safety standards, testing procedures, and certification decisions. Collecting and analyzing such data would help the government to better protect its employees and would contribute to the production of better standards to protect the public from fire."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the management and oversight of the Fish and Wildlife Service's Wildlife Restoration Program, focusing on: (1) how administrative funds are used and monitored; and (2) whether there is adequate oversight of the funds provided to the states."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the experiences of foreign countries that are consolidating their food safety responsibilities, focusing on the: (1) reasons for and approaches taken to consolidation, the costs and savings, if any, associated with consolidation, and efforts to assess the effectiveness of the revised food safety systems; and (2) lessons that the United States might learn from these countries' experiences in consolidating their food safety functions."

A letter report issued by the General Accounting Office with an abstract that begins "The Food and Drug Administration (FDA), the Food Safety and Inspection Service (FSIS), and the state agriculture and health departments spent about $1.3 billion in fiscal year 1999. FSIS and FDA spent about $1 billion, and the states reported spending about $300 million. The amounts and proportions of food safety expenditures for fiscal year 1998 were similar. Regarding the $1 billion in federal funds spent in fiscal year 1999, FSIS spent about 70 percent, overseeing about 20 percent of federally regulated foods; FDA spent about 30 percent, overseeing about 80 percent of federally regulated foods. These outlays reflect the regulatory approaches or inspection frequencies contained in the laws under which each agency operates."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed food safety expenditures by the Food Safety and Inspection Service (FSIS) and the Food and Drug Administration (FDA), focusing on: (1) the amount of resources available to FSIS and FDA for food safety activities; (2) how these resources were expended by the agencies; and (3) how much the states, territories, and District of Columbia expended on food safety activities."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Food Stamp Program, focusing on: (1) the measures used by the Department of Agriculture (USDA) to assess states' requests for waivers to the work requirement for able-bodied adults without dependents; (2) how states have used the waiver provision; and (3) whether USDA and states considered the availability of employment in adjacent areas when deciding which areas to include in a waiver."

A letter report issued by the General Accounting Office with an abstract that begins "Since 1961, the President has had special statutory authority to order the "drawdown" of defense articles--such as aircraft, vehicles, various weapons, and spare parts--and services or military education and training from Department of Defense (DOD) and military service inventories and transfer them to foreign countries or international organizations. Drawdowns give the President the ability to respond to U.S. foreign policy and national security objectives, such as counternarcotics efforts, peacekeeping needs, and unforeseen military and nonmilitary emergencies, by providing military assistance without first seeking additional legislative authority or appropriations from Congress. The Defense Security Cooperation Agency's reports to Congress on the costs and delivery status of drawdowns are inaccurate and incomplete. Two principal problems contribute to the agency's inability to meet the reporting requirements. First, its information system for recording drawdown data is outmoded and difficult to use--service drawdown reports are in different formats, and any conversion errors have to be manually corrected. Second, the services do not regularly provide updates to the agency on drawdown costs and deliveries, and available information sometimes does not get into the system. Drawdowns benefit the United States and foreign recipients …

Correspondence issued by the General Accounting Office with an abstract that begins "In 2002, Congress learned that the Palestinian Authority had collected $6.8 million in taxes on U.S. humanitarian assistance meant for the people of the West Bank and Gaza and subsequently learned that some other foreign governments were also taxing U.S. assistance. U.S. Agency for International Development (USAID) officials estimate that at least several million dollars in taxes are collected annually on U.S. assistance programs, although some of this amount is reimbursed by recipient governments. This situation raised concerns in Congress that U.S. assistance funds for programs to help developing country populations were instead being diverted to the treasuries of foreign governments. In response to these concerns, Congress included a prohibition against such taxation in its Consolidated Appropriations Resolution for fiscal year 2003, and provided for a 200 percent penalty for taxes levied but not reimbursed. This legislation defines "taxes" and "taxation" as value added taxes (VAT) and customs duties imposed on commodities financed with U.S. assistance for programs for which funds are appropriated by the act. This report responds to a requirement in that legislation that we report to the committees on appropriations concerning these provisions. In discussions …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO determined the source of information states used to derive both the fiscal year (FY) 1998 and the base numbers of finalized foster care adoptions, and identified factors that contributed to the increases in foster care adoptions in 5 states--Connecticut, Florida, Illinois, Iowa, and Texas."

Testimony issued by the General Accounting Office with an abstract that begins "GAO has issued about 50 products during the last five years that include information on the Federal Bureau of Investigation's (FBI) operations and activities. When GAO initiates work with federal agencies, it formally notifies key officials about the planned review and meets with them to discuss objectives. In the course of its work, GAO routinely receives large amounts of information, some of it highly sensitive, and has an excellent record when it comes to safeguarding sensitive and classified information. This testimony discusses (1) GAO's statutory access authority to federal records and (2) access problems with the FBI. GAO has broad statutory right of access to agency records in order to conduct audits and evaluations. If agencies do not make information available in a reasonable time, GAO has the authority to demand access by sending the head of the agency a letter stating GAO's authority and its reasons for needing the information. The agency has 20 days to respond, after which the Comptroller General may file a report with the President, the Director of the Office of Management and Budget (OMB), the head of the agency, and Congress. If …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO examined the global infectious disease surveillance framework, (with particular emphasis on its operations in developing countries), focusing on: (1) functions involved in infectious disease surveillance and response framework."

A letter report issued by the General Accounting Office with an abstract that begins "The Government Printing Office (GPO) has undertaken the task of transforming itself in response to pressing fiscal and other realities in the 21st century. This report focuses on actions GPO's leaders can take to advance its transformation efforts through strategic human capital management and is a part of GAO's response to a congressional request that GAO conduct a general management review of GPO that focuses on issues related to GPO's management and transformation. GAO plans to address other management topics, including strategic planning and financial management, in a series of reports that may assist GPO in its ongoing transformation efforts."

A letter report issued by the General Accounting Office with an abstract that begins "The Environmental Protection Agency (EPA) proposed several amendments to its 1993 Corrective Action Management Unit (CAMU) rule. The CAMU rule currently allows agencies to set aside part of their hazardous waste site to deposit wastes without triggering the requirements of the Recovery Conservation and Recovery Act (RCRA). EPA's action is in response to a lawsuit alleging that the CAMU rule would allow for the management of wastes in violation of RCRA's land disposal restrictions. The 1993 rule and recently proposed rules governing the treatment, storage, and disposal of hazardous waste onsite in CAMUs differ primarily in the requirements for waste treatment and facility design. According to EPA, the proposed rules will increase the time and the costs of site cleanups using CAMUs because it is less flexible than the 1993 rule and adds technical and process requirements. Several state representatives expressed concern that the proposed requirements could be applied to cleanups done under their programs, regardless of whether they were using CAMUs, thereby deterring the progress states have been making in cleaning up sites."

A letter report issued by the General Accounting Office with an abstract that begins "In recent years, U.S. employers have complained of shortages of workers with higher-level skills in information technology, the sciences, and other fields. To find workers with these skills, employers often turn to foreign workers who enter the United States with H-1B visas to work in specialty occupations. Despite the recent economic downturn, employers report that they continue to need higher-skilled workers. Congress passed the Workforce Investment Act of 1998 to create a system connecting employment, education, and training services to better match workers to labor market needs. In 1998, Congress passed legislation raising limits on the number of high-skilled workers entering the United States and imposing a $500 fee on employers--which was later raised to $1000--for each foreign worker for whom they applied. Most of the money collected is to be spent on training that improves the skill of U.S. workers. The National Science Foundation (NSF) receives 22 percent of the funds to distribute as scholarship grants to post-secondary schools that distribute the funds as scholarships for low-income students in computer science, engineering, and mathematics degree programs. The grantees operating skill grant programs use the flexibility …

Other written product issued by the General Accounting Office with an abstract that begins "With the recent anthrax attacks on Congress and the media, the U.S. Postal Service faces a new and more immediate challenge of responding and developing a plan to safeguard the mail system from future attacks. GAO held a conference, on December 10, 2001, with representatives from Congress, the Postal Service, and many of the Service's key stakeholders to discuss possible options to enhance mail security and postal operations. The conference participants agreed that there is no single or simple solution for ensuring the safety of mail. Nevertheless, they agreed that the Service, the mailing industry, and other stakeholders should work closely together to assess current risks, develop a framework for responding to potential threats, and take immediate steps to secure the safety of the mail to restore public confidence.Participants also agreed that detection technology is essential for securing the mail and they emphasized the need for enhanced efficiency of postal operations."

Testimony issued by the General Accounting Office with an abstract that begins "The Highway Trust Fund "guarantees" specific annual funding levels for most highway programs on the basis of projected receipts to the fund. It also makes annual adjustments to these funding levels on the basis of actual receipts and revised projections of trust fund revenue. These adjustments are called the Revenue Aligned Budget Authority (RABA). GAO concludes that the fiscal year 2003 RABA calculation appears reasonable. Although the RABA adjustment is clearly severe, it reflects the many ways in which an economic downturn affects the calculation. In late January 2002, the administration announced that the fiscal year 2003 RABA adjustment would be a negative $4.965 billion. Within a few days of the announcement, the administration reported that an error had been made and the correct amount was a negative $4.369 billion--a $600 million difference. Treasury is taking steps to improve its internal controls in order to prevent this type of error from reoccurring. The use of ethanol blended fuel instead of gasoline reduces Highway Trust Fund revenue because it is partially exempt from the standard excise tax on gasoline and 2.5 cents of the tax received on each gallon …

Testimony issued by the General Accounting Office with an abstract that begins "The challenges posed by homeland security exceed the capacity and authority of any one level of government. Protecting the nation against these threats calls for a truly integrated approach, bringing together the resources of all levels of government. The proposed Department of Homeland Security will clearly have a central role in efforts to enhance homeland security. The proposed consolidation of homeland security programs has the potential to reduce fragmentation, improve coordination, and clarify roles and responsibilities. Realistically, the challenges that the new department faces will clearly require substantial time and effort, and it will take additional resources to make it effective. Moreover, formation of a department should not be considered a replacement for the timely issuance of a national homeland security strategy to guide implementation of the complex mission of the department. Appropriate roles and responsibilities within and between the levels of government and with the private sector are evolving and need to be clarified. New threats are prompting a reassessment and shifting of long-standing roles and responsibilities, but these shifts are being considered on a piecemeal basis without benefit of an overarching framework and criteria to guide …

A letter report issued by the General Accounting Office with an abstract that begins "To understand the federal government's response since the September 11 terrorist attacks, GAO was asked to review governmentwide changes and challenges prevalent in the missions and activities of agencies involved in homeland security, including the coordination and collaboration required to meet overall goals and needs, and government's efforts in planning and implementing strategic, transitional, and human capital activities designed to reorganize and strengthen homeland security."