A chapter report issued by the General Accounting Office with an abstract that begins "For fiscal year 2003, the Department of Defense (DOD) asked for about $185 billion to develop, procure, operate, and maintain its weapon systems. This request represents an increase of 18 percent since 2001 for the total ownership costs of DOD weapon systems. Often, DOD systems need expensive spare parts and support systems after they are fielded to meet required readiness levels. DOD has been increasingly concerned that the high cost of maintaining systems has limited its ability to modernize and invest in new weapons. This report examines the best practices of leading commercial firms to manage a product's total ownership costs and determines if those practices can be applied to DOD."

A letter report issued by the General Accounting Office with an abstract that begins "The Balanced Budget Act of 1997 significantly changed Medicare's home health care payments to home health agencies (HHAs). Under a prospective payment system (PPS), HHAs are paid a fixed amount, adjusted for beneficiary care needs, for providing up to 60 days of care---termed a "home health episode." The act also imposed new interim payment limits to moderate spending until the PPS could be implemented. Although PPS was designed to lower Medicare spending below what it was under the interim system, GAO found that Medicare's payments for full home health care episodes were 35 percent higher than estimated in the first six months of 2001. These disparities indicate that Medicare's PPS overpays for services actually provided, although some HHAs facing extraordinary costs not accounted for by the payment system may be financially disadvantaged."

A letter report issued by the General Accounting Office with an abstract that begins "Since 1996, we have periodically reported on Forest Service financial management problems that we, the U.S. Department of Agriculture's (USDA) Office of the Inspector General, and other independent auditors have identified. We have designated the Forest Service financial management as a high-risk area since 1999. Because of these longstanding financial management deficiencies, the House Committee on Resource's Subcommittee on Forests and Forest Health asked GAO to report on the Forest Service's progress in correcting its financial management problems and on remaining challenges and actions underway to address those challenges."

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense's (DOD) spending on service contracts approaches $100 billion annually, but recent legislation directs DOD to manage its services procurement more effectively. Leading companies transformed management practices and achieved major savings after they analyzed spending patterns and coordinated procurement. This report evaluates DOD's implementation of the legislation in light of congressional interest in promoting the use of best commercial practices for acquiring services."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of Veteran Affairs' (VA) laundry support services, focusing on: (1) the type and volume of laundry service VA provides; (2) how VA provides laundry services; (3) the cost VA incurs; and (4) the revenue VA generates from selling laundry services."

A letter report issued by the General Accounting Office with an abstract that begins "The fiscal year 2002 Conference Report for the Energy and Water Development Appropriations Act directed GAO to study the benefits and effects of the U.S. Army Corps of Engineers' (Corps) dredge fleet. GAO examined the characteristics and changing roles of the Corps and industry in hopper dredging; the effect of current restrictions on the Corps' hopper dredge fleet; and whether existing and proposed restrictions on the fleet, including the proposal to place the McFarland in ready reserve, are justified. In addition, GAO identified concerns related to the government cost estimates the Corps prepares to determine the reasonableness of industry bids."

A letter report issued by the General Accounting Office with an abstract that begins "GAO audited the financial statements of the Capitol Preservation Fund for fiscal years 2001 and 2000. GAO found that the financial statements (1) were presented fairly in conformity with U.S. generally accepted accounting principles, (2) contained no material weaknesses in internal control over financial reporting and compliance with laws and regulations, and (3) complied with the provisions of laws and regulations tested."

A letter report issued by the General Accounting Office with an abstract that begins "In fiscal year 2000, the Department of Agriculture's Food Stamp Program, administered jointly by the Food and Nutrition Service (FNS) and the states, provided $15 billion in benefits to an average of 17.2 million low-income persons each month. FNS, which pays the full cost of food stamp benefits and half of the states' administrative costs, promulgates program regulations and oversees program implementation. The states run the program, determining whether households meet eligibility requirements, calculating monthly benefits the households should receive, and issuing benefits to participants. FNS assesses the accuracy of states' efforts to determine eligibility and benefits levels. Because of concerns about the integrity of Food Stamp Program payments, GAO examined the states' efforts to minimize food stamp payment errors and what FNS has done and could do to encourage and assist the states reduce such errors. GAO found that all 28 states it examined had taken steps to reduce payment errors. These steps included verifying the accuracy of benefit payments calculated through supervisory and other types of casefile reviews, providing specialized training for food stamp workers, analyzing quality control data to determine causes of errors …

A letter report issued by the General Accounting Office with an abstract that begins "Political appointees in the federal government sometimes seek appointments to career positions, which do not end with an administration. Although merit system principles require that selections be determined solely on the basis of merit after fair and open competition, questions have been raised about whether some individuals have received political favoritism or an unfair advantage, even the appearance of which could adversely compromise the integrity of the system. The 45 agencies GAO surveyed reported that 100 employees converted from political appointments and 11 converted from congressional staff positions from October 1998 through April 2001. All the conversions took place at 21 agencies. Ninety-five of the 111 conversions were to positions at the GS-12 level and above. GAO found that the 21 agencies used appropriate appointment authorities, such as civil service certificates from the competitive selection process, and generally followed merit system procedures. In 17 instances, however, the appointments could give the appearance that individuals had received political favoritism or preferences."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of Defense's (DOD) progress on reducing its headquarters staff, focusing on DOD efforts to: (1) implement the revised management headquarters directive and provide a more accurate report on the number of personnel in headquarters activities; and (2) reduce positions in headquarters and achieve the reductions mandated by the National Defense Authorization Act for Fiscal Year 2000."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of Energy's (DOE) efforts to clean up nuclear waste at DOE's Savannah River Site in South Carolina, focusing on: (1) the factors causing the project's delays and cost growth; (2) the effect of the in-tank precipitation process project's suspension on the Savannah River Site's cleanup plans and costs; and (3) DOE's plans for developing an alternative technology for separating high-level waste from the liquid."

A letter report issued by the General Accounting Office with an abstract that begins "The financial collapse of large firms and the effects on workers and retirees has raised questions about retirement funds being invested in employer securities and the laws governing such investments. Pensions are important source of income of many retirees, and the federal government has encouraged employers to sponsor and maintain pension and savings plans for their employees. The continued growth in these plans and their vulnerabilities has caused Congress to focus on issues related to participants investing in employer securities through employer-sponsored retirement plans. GAO's analysis of the 1998 plan data for the Fortune 1,000 firms showed that 550 of those companies held employer securities in their defined benefit plans or defined contribution plans, covering 13 million participants. Investment in employer securities through employer-sponsored retirement plans can present significant risks for employees. If the employees' retirement savings is largely in employer securities in these plans, employees risk losing not only their jobs should the company go out of business, but also a significant portion of their savings. Even if employers do not declare bankruptcy, employees are still subject to the dual risk of loss of job …

A letter report issued by the General Accounting Office with an abstract that begins "The events of September 11, 2001, triggered a national re-examination of the security of thousands of industrial facilities that use or store hazardous chemicals in quantities that could potentially put large numbers of Americans at risk of serious injury or death in the event of a terrorist-caused chemical release. GAO was asked to examine (1) available information on the threats and risks from terrorism faced by U.S. chemical facilities; (2) federal requirements for security preparedness and safety at facilities; (3) actions taken by federal agencies to assess the vulnerability of the industry; and (4) voluntary actions the chemical industry has taken to address security preparedness, and the challenges it faces in protecting its assets and operations."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on the operations and benefits of the Department of Defense's (DOD) Defense Modernization Account, focusing on: (1) the status of funding and uses of the account; and (2) whether DOD has reported to the six congressional committees on the activities of the account as required by the National Defense Authorization Act for Fiscal Year 1996."

A letter report issued by the General Accounting Office with an abstract that begins "The Government Performance and Results Act calls for agencies to address human capital in the context of performance-based management. The act requires that annual performance plans describe how agencies will use their human capital to accomplish their goals and objectives. Designing, implementing, and maintaining a strategic human capital management focus are critical to maximizing performance and ensuring that government is accountable to the American people. GAO found that the human capital challenges described in fiscal year 2001 performance plans reflected the different levels of attention agencies are to pay this critical issue. GAO contends that the breadth, depth, and specificity of many related human capital goals and strategies needs to be increased. The plans' discussions of human capital increasingly need to focus on describing human capital challenges. The plans need to specify the what, why, how, and when of the strategies to address those challenges. The discussions should also better link human capital management and the agencies' strategic and program planning to maximize performance and ensure optimal resource allocation. Overall, the fiscal year 2001 plans showed that substantial opportunities exist for goals and strategies as they …

A letter report issued by the General Accounting Office with an abstract that begins "The Veterans Benefits Administration (VBA) provided $23 billion in monthly cash benefits to 3.2 million disabled veterans and their families through its compensation and pension program in fiscal year 2001. In the same year, VBA mailed 1.2 million "notification" letters to veterans and their families, informing them of VBA's decisions on compensation or pension benefits claims filed. VBA also sent 1.2 million "development" letters in fiscal year 2001 requesting information in order to make a decision on claims. VBA found in 1995 that its notification and development letters failed to communicate adequately, and launched an initiative, called Reader-Focused Writing, to improve its written communications. In its letters, VBA clearly explained some, but not all, of the key aspects that claimants needed to understand. Beyond the lack of clarity in these letters, various writing deficiencies, such as sequencing and formatting problems, reduced the value of VBA's letters. First, in many of its rating decision documents and development letters, VBA attempts to achieve more than one objective and, in doing so, compromises clarity for the reader. Second, although VBA's central office and some regional offices have developed boilerplate …

A letter report issued by the General Accounting Office with an abstract that begins "The U.S. government controls the export of defense-related items to minimize the risk such exports may pose to its interests. The U.S. export control system is primarily divided between two regulatory regimes, one managed by the Department of State for defense items and another managed by the Department of Commerce for dual-use items that have both military and commercial applications. Companies are responsible for determining which department to use and what requirements apply when exporting their items, but can obtain government assistance through two different processes. If companies have determined that their items are Commerce-controlled but are uncertain of export licensing requirements, they may request a classification from Commerce through the commodity classification process. Commerce can refer classification requests to State and the Department of Defense to confirm that the items are Commerce-controlled. However, if companies are unsure of which department has jurisdiction over their items, they can request a determination through the commodity jurisdiction process from State, which consults with Commerce and Defense. In implementing the commodity classification process, Commerce has improperly classified some State-controlled items as Commerce-controlled and has not adhered to regulatory time …

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the U.S. Special Operations Command's (USSCOM) acquisition strategy for aircraft electronic warfare systems, focusing on the soundness of USSCOM's electronic warfare acquisition strategy in terms of correcting deficiencies and maximizing commonality in its aircraft survivability equipment."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO determined whether Medicare contractors participated in any improper or questionable practices that contributed to fraud, waste, or abuse in the Medicare federal health insurance program, focusing on: (1) recently completed cases of criminal conduct or False Claims Act violations committed by Medicare contractors; (2) the deceptive contractor activities set forth in those cases or alleged by investigating agents and former contractor employees; and (3) how these activities were carried out without detection by the Health Care Financing Administration (HCFA)."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the importance of land acquisition to the success of the South Florida Ecosystem Restoration Initiative, focusing on: (1) what the South Florida Ecosystem Restoration Task Force did to identify and acquire lands needed to accomplish the goals of the initiative from 1996 through 1999; and (2) what the Department of the Interior did to help ensure that it maximized the acreage purchased--that is, bought as much land as possible, with $200 million in Farm Bill grants."

A letter report issued by the General Accounting Office with an abstract that begins "Although Social Security's benefit and contribution provisions are neutral with respect to race, ethnicity, and gender, concerns about the experiences of minority groups under Social Security focus on whether they benefit less than whites, particularly because of the shorter life expectancy of blacks. These concerns are related to the concept of equity, or how benefits compare with taxes. To gain a thorough understanding of the experiences of minority populations under Social Security, GAO was asked to examine (1) what socioeconomic and demographic factors influence Social Security taxes paid and benefits received and (2) how different equity measures compare across racial groups. Because of the current system's projected actuarial deficit, to conduct this study, GAO made its calculations using three policy scenarios, each of which achieves 75-year solvency: a payroll tax increase and a progressive and proportional benefit cut. Further, GAO used three measures of equity: lifetime benefit-to-tax ratios, net lifetime benefits, and real internal rates of return. GAO also examined four birth cohorts: 1931-40, 1941-45, 1946-55, and 1956-64."

A letter report issued by the General Accounting Office with an abstract that begins "In January 2001, the congressionally chartered Commission to Assess United States National Security Space Management and Organization--known as the Space Commission--reported that the Department of Defense (DOD) lacked the senior-level focus and accountability to provide guidance and oversight for national security space operations. Congress mandated that GAO provide an assessment of DOD's actions to implement the Space Commission's recommendations. Thus, GAO (1) updated its June 2002 assessment of DOD's actions to address the Space Commission's recommendations, (2) ascertained progress in addressing other long- term management concerns, and (3) assessed the extent to which DOD has developed a results-oriented management framework for space activities."

A letter report issued by the General Accounting Office with an abstract that begins "The U.S. Department of Agriculture's Graduate School provides extensive training opportunities to government employees and others. As a nonappropriated fund instrumentality, the Graduate School relies solely on income from the training it offers. During fiscal year 1999, the federal agencies GAO reviewed had 20 interagency agreements with the Graduate School totaling about $5.7 million. The agencies also had 531 contracts, totaling $29 million, with private companies for training and related services. The Graduate School's financial statements for fiscal year 1999 incorrectly identified the portion of revenue that was earned through interagency agreements. This misclassification occurred primarily because of the Graduate School's reporting policies."

A chapter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Customs Service's management of the Automated Commercial Environment (ACE), focusing on whether Customs has adequately justified ACE cost-effectiveness."