Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the United States Olympic Committee, for 1999 and 1998 and the three-year period ended December 31, 1999. GAO found no reportable instances of noncompliance. The audit report 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 82nd Airborne Division Association, Incorporated, for 1999 and 1998. GAO found no reportable instances of noncompliance. The audit report 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 reports covering the financial statements of the Former Members of Congress for 1999 and 1998. 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 "GAO reviewed audit reports covering the financial statements of the American National Theater and Academy for fiscal years 2000, 1999, and 1998 to determine if the audit reports complied with the financial reporting requirements of the law. 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 "The National Commission on Restructuring the Internal Revenue Service (IRS) recommended in 1997 that IRS simplify the tax law. The Commission reported a connection between the complexity of the Internal Revenue Code and the difficulty of administering it and taxpayer frustration with the tax system. It reported that such complexity can lead to inadvertent noncompliance, increase costs to taxpayers, and complicate tax collection. The IRS Restructuring and Reform Act of 1998 requires the Joint Committee on Taxation to report to Congress on the overall state of the federal tax system and on proposals to simplify it. This report provides information to help the Joint Committee with its study. Specifically, GAO provides information on (1) the scope and size of the code, the number of Congressionally-mandated studies of the tax system, and the amount of tax guidance and regulations issued by IRS; (2) the number and scope of IRS forms, schedules, publications, and worksheets; (3) the number of tax returns filed and people claimed on these returns, by various characteristics for selected years; and (4) the number of assistance provided to taxpayers by IRS, return preparers, and computerized software …

Correspondence issued by the General Accounting Office with an abstract that begins "Discrimination complaints by minority farmers who were denied benefits under the Department of Agriculture's (USDA) farm assistance programs have been a long-standing issue. In 1997, a group of African-American farmers consolidated their claims of racial discrimination in farm lending and benefit programs into one class action suit against USDA. In April 1999, a federal district court approved a consent decree to settle the suit that included a framework for resolving the individual claims. This correspondence examines (1) the status of claims under the class action settlement and (2) the results of the Department's efforts to resolve discrimination complaints by minority farmers through its administrative processes. GAO found that the consent decree provides for various parties outside the federal government to decide on the individual claims on the basis of information submitted by the claimants and USDA. Although USDA participates in the process, it does not make decisions on the individual claims. As of January 2001, more than 25,000 people had filed claims under the consent decree. At the same time, however, more than 3,600 claimants were rejected as not being eligible class members, and more than 7,900 who …

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the progress of the new 155mm Lightweight Howitzer program. GAO found that since July 2000, all key program milestones have continued to slip. Only the initial fielding date for the howitzer remains unchanged. Since July 2000, the total program cost estimates have increased from $1,129.9 million to $1,250.2 million, an increase of $120.3 million. In addition, GAO found four technical problems yet to be addressed in the program: (1) cracking of the spades used to anchor the howitzer, (2) loose spade latches that create difficulties in removing the spades from the ground, (3) the spade damper--a device intended to help the spade dig into the soil to stabilize the gun--does not work properly in all soil types, and (4) the durability of the optical sight being developed for the gun. Design solutions have been identified for each of these problems, according to the Army-Marine Corps Lightweight Howitzer Joint Program Office. These design changes have not been fully incorporated and field tested to date."

Correspondence issued by the General Accounting Office with an abstract that begins "The Securities and Exchange Commission (SEC) and securities self-regulatory organizations have taken actions that should help reduce the occurrence of unpaid arbitration awards. However, more time is needed to assess the effectiveness of the actions taken to date. Although recent data suggest that the percentage of unpaid awards has decreased, this data was limited to a very short time span. That data also showed that the problem of unpaid awards was still primarily due to broker-dealers and individual brokers leaving the securities industry without paying awards. The National Association of Securities Dealers-Dispute Resolution, Inc., has developed rules and procedure changes to help address this problem. SEC also plans to continue to monitor the payment of awards and, if nonpayment continues to be a problem, consider other approaches. Insurance coverage of unpaid awards, as proposed by Texas securities attorney William S. Shepherd, could impose additional costs on investors and other market participants and would need to be carefully examined."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Fund for Medical Education for 1999. GAO found no reportable instances of noncompliance. The audit report 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 Non Commissioned Officers Association of the United States of America, Inc., for 1998 and 1999. GAO found no reportable instances of noncompliance with the 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."

A briefing report issued by the General Accounting Office with an abstract that begins "This report provides information on the Department of Defense's (DOD) disability severance program, which provides a lump-sum payment for service members with a disability. GAO found that the administration of disability severance, like medical retirement pay, follows service-specific procedures using DOD guidance. The services assess members' fitness for duty along a scale ranging from 0 to 100 percent in gradations of 10. Members unfit for duty who have 20 or more years of military service with any disability rating or who are assigned a disability rating of 30 percent or higher receive medical retirement payment. In contrast, the lump-sum disability severance payment is made to members unfit for duty who have less than 20 years of military service and who are assigned a disability rating less than 30 percent. In fiscal year 2000, the number of assessments resulting in disability severance payment was more than double the number of assessments resulting in medical retirement. The services and DOD could not provide GAO with data on how much it costs to make disability decisions or issue payments or how long it takes. DOD does not provide special …

Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Agriculture's Rural Development Service (RDS) long-standing problems with estimating the cost of its credit programs in accordance with the Federal Credit Reform Act of 1990 and federal accounting standards continues to be a major factor in preventing Agriculture from achieving an unqualified opinion on its consolidated financial statements. This correspondence focuses on RDS's efforts to improve its credit program cost estimates for its major non-housing direct loan programs. Reliable data is essential if RDS is to prepare reasonable subsidy cost estimates. GAO found that the data in RDS's three loan accounting systems that are used to calculate key cash flow assumptions for the major non-housing direct loan programs are generally accurate. The assumptions that RDS has determined to be key for calculating the subsidy cost estimates for these programs are the average borrower interest rate and average loan term. For this program, RDS staff identified the average borrower interest rate as the key cash flow assumption."

Correspondence issued by the General Accounting Office with an abstract that begins "Since 1998, the Internal Revenue Service (IRS) has been undergoing a major effort to modernize its overall structure. This report examines the status of the IRS' efforts to improve its research operations. GAO discusses the (1) steps IRS has taken to modernize its research operations since October 1, 2000, (2) areas of concern raised in past reports and studies of IRS research operations, and (3) status of IRS' efforts to address these concerns within the new research operations. GAO found that IRS has completed the creation of research units within each of its operational divisions to work together collaboratively and has continuously placed staff in key leadership positions. IRS is just beginning its efforts to address past areas of concern. Challenges involving research leadership, human capital, organizational infrastructure, systems and data management, customer focus, and performance measures must still be addressed."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Congressional Medal of Honor Society of the United States of America for 1999 to determine whether the audit report complied with the financial reporting requirements of the law. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinion that the financial statements of the corporation were presented fairly on a modified cash basis of accounting."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Mining Hall of Fame and Museum, for 1999 and 1998. 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 "The Fair Labor Standards Act allows disabled individuals to be paid at special minimum wage rates that are lower than the federal minimum wage. This correspondence examines form WH-226, "Application for Authority to Employ Workers with Disabilities at Special Minimum Wages." This form provides the Department of Labor with data on employers and workers covered under the Act. However, GAO found that Labor may not be collecting accurate information on the number of (1) employers because information in one of the items on form WH-226, is incomplete and may be confusing to employers and (2) disabled workers employed under the Act because the time periods specified in two of the items on the form are inconsistent and the instructions may be confusing to employers. Labor could eliminate this confusion by providing clearer instructions for filling out the form as well as eliminating confusing and contradictory language."

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 1999 to determine whether the audit report complied with the financial reporting requirements of law. GAO found no reportable instances of noncompliance with the law and the audit report 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 "The Haitian Refugee Immigration Fairness Act of 1998 authorizes Haitian nationals and their dependents to apply to adjust their status to legal permanent residence. This report contains a breakdown of the numbers of Haitians who applied and the number who were approved as asylum applicants, parolees, children without parents, orphaned children, or abandoned children, or as the eligible dependents of these applicants. GAO found that as of March 2001, the Immigration and Naturalization Service had received 35,424 applications and had approved 1,454 of them. The Executive Office for Immigration Review had 107 applications filed and had approved 76 of them."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Fallen Firefighters Foundation, for 1999, 1998, and 1997. 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."

A statement of record issued by the General Accounting Office with an abstract that begins "The Department of Veterans Affairs (VA) requested and received $195 million for Hepatitis C screening and treatment in fiscal year 2000. VA's budget documentation showed that it had spent $100 million on Hepatitis C screening and treatment, leaving a difference of $95 million between its estimated and actual expenditures. However, GAO's review revealed that the difference was actually much larger--$145 million. VA's documentation showed that only $50 million was used for budgeted activities and $50 million was used for an activity not included in its original budget--treatment of conditions related to Hepatitis C. It appears that VA is unable to develop a budget estimate that can reliably forecast its Hepatitis C funding needs at this time. However, VA's Veterans Health Administration (VHA) appears to be taking reasonable steps to improve future budget estimates and thereby minimize the potential for large differences. Such steps include developing a Hepatitis C patient registry that could provide the critical data needed to improve budgetary estimates. However, this registry could take as long as 15 months to become operational, which suggests that it may not provide budgetary data in time …

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 "In November 1997, the President called for the Department of Veterans Affairs (VA) and the Department of Defense (DOD) to create an interface that would allow the two agencies to share patient health information. By allowing health care providers to electronically share comprehensive patient information, computer-based patient record's (GCPR) should help VA, DOD, and the Indian Health Service (IHS) to improve the quality of care for their beneficiaries. But without a lead entity, a clear mission, and detailed planning to achieve that mission, it is difficult to monitor progress, identify project risks, and develop appropriate contingency plans to keep the project moving forward and on track. Critical project decisions were not made, and the agencies were not bound by those that were made. The VA and DOD Chief Information Officers' (CIO) action to focus on short-term deliverables and to capitalize on existing technologies is warranted and a step in the right direction. However, until problems with the two agencies' existing systems and issues regarding planning, management, and accountability are resolved, project costs will likely continue to increase and implementation of the larger GCPR effort--and its expected …

A letter report issued by the General Accounting Office with an abstract that begins "This report reviews the Department of Justice's Antitrust Division's overall policies and procedures for carrying out its statutory responsibilities, particularly as they apply to the agriculture industry. GAO describes (1) the Division's interaction with the Federal Trade Commission (FTC) and the Department of Agriculture (USDA) with regard to antitrust matters in the agriculture industry, (2) the number of complaints and leads in the agriculture industry received by the Division for fiscal years 1997 through 1999, and (3) the number and types of closed matters in the agriculture industry for fiscal years 1997 through 1999. GAO also describes the Division's policies for and procedures for investigating potential anti-trust violations. GAO found that the Division (1) maintains a cooperative working relationship with regard to anticompetitive matters in the agriculture industry with FTC and USDA, (2) received an estimated 165 complaints and leads related to the agriculture industry in fiscal years 1997 through 1999, (3) closed 1,050 matters during that period."

A letter report issued by the General Accounting Office with an abstract that begins "This report discusses the facts surrounding the ability of the Clinton White House to preserve certain electronic mail (e-mail) deemed official government records. GAO found that two malfunctions occurred in the White House e-mail system that prevented official records from being properly recorded in the Automated Records Management System (ARMS). The first problem involved an anomaly with incoming Internet e-mail users of the "Mail2" e-mail server. The second problem surfaced while the contractor was trying the resolve the first problem. During its efforts to determine the cause of the Mail2 e-mail errors, the letter D was deleted from a key piece of software, causing the ARMS scanner to skip e-mail accounts of users with first names beginning with the letter D. The White House began a costly and time-consuming project to recover e-mail records that had not been effectively managed. Several factors contributed to the cost and scope of the tape restoration project, including the contractor's performance of tape management and systems maintenance and legal scrutiny of e-mail malfunctions by external authorities."