A letter report issued by the General Accounting Office with an abstract that begins "The Defense Department (DOD) encourages the reuse of excess property, including vehicles, weapons, hand tools, lumber, medical equipment, and furniture. DOD components, civilian federal agencies, and "special programs" have equal priority and first rights to excess property. This report discusses excess property issued to three of 12 special programs--the Military Affiliate Radio System, the Civil Air Patrol, and the 12th Congressional Regional Equipment Center. Between 1995 and 2000, these programs obtained $34 million worth of items that they were not eligible to receive. The three programs were able to obtain the items because the DOD facilities that store the property are not required to verify which items the programs are eligible to receive, and because program officials do not consistently follow applicable guidelines. GAO also noted that the programs' lists of property they are allowed to obtain are not comprehensive because the lists exclude mission-related items similar to those already permitted. Furthermore, these programs did not have reliable records for more than three-quarters of their excess property. Together, the three special programs obtained more than 80,000 hazardous supplies. In many cases, program officials were unaware that …

A briefing report issued by the General Accounting Office with an abstract that begins "Charitable choice provisions require states and localities to allow religious organizations to compete for federal funding on the same basis as other social service providers, without impairing the religious character of such organizations. Congress has been considering legislation to expand charitable choice provisions to other government programs. At least 19 states have contracted with faith-based organizations (FBOs) to provide some welfare services. Moreover, states are using various approaches to implement charitable choice legislation. For example, some states have created state faith-based liaisons to promote greater awareness of charitable choice provisions or removed barriers to contracting with FBOs. Several factors have limited the establishment of collaborations between FBOs and states, including some FBOs' lack of awareness and understanding of charitable choice provisions, their reluctance to partner with government, and the limited financial and administrative capacity of some FBOs. Once collaborations have occurred, some small FBOs have had problems (1) covering ongoing costs while awaiting government reimbursement or (2) managing the performance-based contracts because of limited technological and management systems. GAO found no information with which to assess the effectiveness of FBOs as providers of social services. Although …

A letter report issued by the General Accounting Office with an abstract that begins "Research and Development (R&D) Centers, Regional Labs, and Comprehensive Centers support the Department of Education's research agenda to various degrees. Because statutes define different missions and activities for these programs, the amount and focus of the research and other research-based activities they support varies. Education shapes the priorities that guide the research done by the R&D Centers and targets the technical assistance provided by the Comprehensive Centers through requirements in agreements with these entities. However, Education has little control over the activities of the Regional Labs because, unlike most federal education programs, neither federal nor state governments have oversight responsibility for their programs. The R&D Centers, Regional Labs, and Comprehensive Centers reported collaborating and coordinating with each other and Education and cited various factors that have either facilitated or hindered such activities. They said that they were most likely to engage in these activities when they shared a common interest in a specific student population, such as English language learners, or in a specific topic, such as assessment. Current evaluation practices for assessing the R&D Centers, Regional Labs, and Comprehensive Centers have provided only limited information …

A letter report issued by the General Accounting Office with an abstract that begins "Immigration and Naturalization Service (INS) officials believe that some aliens are using the benefit application process to carry out illegal activities, such as crimes of violence, narcotics trafficking, and terrorism. The extent of immigration benefit fraud is unknown, but INS officials and others believe that this problem will increase as smugglers and other criminal enterprises use fraud to bring illegal aliens, including criminals, into the United States. INS investigative units in both the service centers and the district offices investigate possible benefit fraud on the basis of information they receive from staff who process benefit applications, other INS units, the public, and law enforcement agencies. Providing immigration benefits in a timely manner may conflict with the goal of preserving the integrity of the legal immigration system. Although INS recognizes the need to balance these competing goals, it has not always succeeded. INS has several performance measures in place to gauge the results of its benefit fraud enforcement activities. However, INS has not established outcome-based performance measures to assess the results of fraud activities. Additionally, INS has not established goals or measurement criteria for the service center …

A letter report issued by the General Accounting Office with an abstract that begins "For more than 60 years, the federal government has sought to improve the condition and reduce the cost of rental housing for poor Americans. In fiscal year 1999, 5.2 million low-income households received $28.7 billion in federal housing assistance through more than a dozen programs. Despite this assistance, the Department of Housing and Urban Development (HUD) estimates that 9 million other very-low-income households still have serious unmet housing needs. The most widespread problem facing these households is a lack of affordable housing; many pay more than 30 percent of their income for rent. The housing provided under the six active federal programs varies by such characteristics as age, building type, unit size, location, and services. GAO estimates that, for units with the same number of bedrooms in the same general location, these production programs cost more than housing vouchers. Across the six active programs, the federal government and tenants pay most of the programs' total costs. Except for one program, the federal government pays the largest percentage of the average total per-unit costs. GAO's work raises several housing policy issues, including the relative costs and benefits …

A letter report issued by the General Accounting Office with an abstract that begins "The Environmental Protection Agency (EPA) believes that more than 20,000 bodies of water throughout the country are too polluted to meet water quality standards. States use different approaches to identify impaired waters. This variation has led not only to inconsistencies in the listing of impaired waters but also to difficulties in identifying the total number of impaired waters nationwide and the total number of total maximum daily loads (TMDL) needed to bring such waters up to standards. Under the Clean Water Act and its regulations, EPA has given the states some flexibility to develop listing approaches that are tailored to their circumstances. However, some of the approaches have no appropriate scientific basis. States apply a range of quality assurance procedures to ensure the quality of data used to make impairment decisions. Although states have long used quality assurance procedures for the data they collect directly, they have become increasingly vigilant about applying such procedures to data from other sources. Because of inconsistencies in states' approaches to identifying impaired waters, the information in EPA's database of impaired waters is of questionable reliability. The number of impaired waters …

A letter report issued by the General Accounting Office with an abstract that begins "Dangerous accumulations of brush, small trees, and other vegetation on federal lands, particularly in the western United States, have helped fuel devastating wildfires in recent years. Although a single focal point is critical for directing firefighting efforts by federal, state, and local governments, GAO found a lack of clearly defined leadership at the federal level. Authority and responsibility remain fragmented among the Department of the Interior, the Forest Service, and the states. Implementation of a performance accountability network also remains fragmented. As a result, GAO could not determine if the $796 million earmarked for hazardous fuels reduction in 2001 and 2002 has been targeted to communities and areas at highest risk. The five federal land management agencies--the National Park Service, the Fish and Wildlife Service, the Bureau of Land Management, the Bureau of Indian Affairs, and the Forest Service--have yet to begin the research needed to identify and prioritize vulnerable communities near high-risk federal lands. Moreover, the agencies are not collecting the data needed to determine if changes are needed to expedite the project-planning process. They also are not collecting data needed to measure the effectiveness …

A letter report issued by the General Accounting Office with an abstract that begins "This report updates GAO's previous assessments of agencies' experiences in linking performance plans and budgets under the Government Performance and Results Act of 1993 (GPRA). GAO has also included in this report an initial assessment of the approaches used by agencies to link performance plans with their audited annual financial statements. Over the first four years of agency efforts to implement GPRA, GAO observed that agencies continue to tighten the required linkage between their performance plans and budget requests. Of the agencies GAO reviewed over this period, all but three met the basic requirement of the act to define a linkage between their performance plans and the program activities in their budget requests, and most of the agencies in GAO's review had moved beyond this basic requirement to indicate some level of funding associated with expected performance described in the plan. More importantly, more agencies each year--almost 75 percent in fiscal year 2002 compared to 40 percent in fiscal year 1999--were able to show a direct link between expected performance and requested program activity funding levels--the first step in defining the performance consequences of budgetary decisions. …

A letter report issued by the General Accounting Office with an abstract that begins "The Social Security Administration's (SSA) Disability Insurance (DI) program paid $50 billion in cash benefits to more than five million disabled workers in 2000. Eligibility for DI benefits is based on whether a person with a severe physical or mental impairment has earnings that exceed the Substantial Gainful Activity (SGA) level. SSA terminates monthly cash benefit payments for beneficiaries who return to work and have earnings that exceed the SGA level--$1,300 per month for blind beneficiaries and $780 per month for all other beneficiaries. GAO found that the SGA level affects the work patterns of only a small proportion of DI beneficiaries. However, GAO also found that the SGA may affect the earnings of some beneficiaries. About 13 percent of those beneficiaries with earnings near the SGA level in 1985 still had earnings near the SGA level in 1995, even though the level was increased during that period. The absence of key information identifying the monthly earnings of beneficiaries, their trial work period status, and whether they are blind limited GAO's ability to definitively identify a relationship between SGA levels and beneficiaries' work patterns. Data limitations …

A letter report issued by the General Accounting Office with an abstract that begins "The Environmental Protection Agency (EPA) issues regulations that states, localities, and private companies must comply with under the existing federal approach to environmental protection. This approach has been widely criticized for being costly, inflexible, and ineffective in addressing some of the nation's most pressing environmental problems. The states have used several methods to obtain EPA approval for innovative approaches to environmental protection. Among the primary approaches cited by the state environmental officials GAO interviewed are EPA's Project XL and the Joint EPA/State Agreement to Pursue Regulatory Innovation. Officials in most states told GAO that they faced significant challenges in submitting proposals to EPA, including resistance from within the state environmental agency and a lack of adequate resources to pursue innovative approaches. EPA recognizes that it needs to do more to encourage innovative environmental approaches by states and other entities. As a result, EPA has (1) issued a broad-based draft strategy entitled "Innovating for Better Environmental Results" and (2) adopted the recommendations of an internal task force, which advocated the consideration of innovative alternatives as new regulations are developed."

A letter report issued by the General Accounting Office with an abstract that begins "Bovine spongiform encephalopathy (BSE), also known as mad cow disease, has been found in cattle in 23 countries. Countries with BSE have suffered large economic losses because of declines in both beef exports and domestic beef sales. The U.S. Department of Agriculture (USDA) and the Food and Drug Administration (FDA) have primary responsibility for preventing the introduction of BSE-contaminated cattle, beef, and cattle-derived products into the United States. GAO found that FDA has not acted promptly to force firms to keep prohibited proteins out of cattle feed and to label animal feed that cannot be fed to cattle. FDA's data on inspections are severely flawed, and FDA is unaware of the full extent of industry compliance. If BSE was discovered in U.S. cattle, many consumers might refuse to buy domestic beef; beef exports could decline dramatically as could sales in related industries, such as hamburger chains and frozen dinner manufacturers. Furthermore, some people might develop mad cow disease if infected cattle were to enter the food supply. The United States acted as many as five years earlier than did other countries to impose controls over imports …

A letter report issued by the General Accounting Office with an abstract that begins "The Defense Department (DOD), the Coast Guard, and the Customs Service all interdict illegal drugs--primarily cocaine--from South America. DOD is the lead agency, but all three agencies play a role in monitoring and detecting shipments of illegal drugs. The Coast Guard is the lead agency for apprehending ships that are smuggling drugs, with Customs providing help as needed. The Coast Guard and Customs share responsibility for apprehending aircraft involved in drug-smuggling. GAO could not identify the funds obligated and the number of flight hours and ship days used for drug interdiction in the drug transit zone because the three agencies do not routinely track this information. The results tracked by the three agencies to demonstrate their effectiveness of their drug interdiction efforts in the transit zone varied according to whether they focused on drug seizures or results of detection and monitoring and whether they were specific to the transit zone. Agencies can use several controls to ensure the accuracy of their own cocaine seizure data, such as assigning unique identification numbers to each seizure and headquarters review of data from field units. Although two interagency data …

A letter report issued by the General Accounting Office with an abstract that begins "The Title I program spends $8 billion each year on elementary and secondary education. Although state and local funds account for more than 90 percent of national education expenditures, Title I has been an important source of funding for many poor school districts and schools since 1965. In the 1999-2000 school year, Title I funds were targeted on the basis of numbers and percentages of poor children, but the complex allocation process resulted in differences in actual funding per poor child. When the numbers of children from low-income families shift among states, Title I allocations adjust, but not completely, and a state whose share of the nation's poor children changed from year to year would not necessarily see a corresponding change in its Title I allocation amount. The following two factors account for this: lack of current poverty data and various hold-harmless provisions. GAO found no monetary, statutory, or regulatory incentives for states to target their own funds to children from low-income families. Several policy options could increase Title I funds allocated to states and school districts with high numbers and percentages of poor children. These …

A letter report issued by the General Accounting Office with an abstract that begins "The Pension and Welfare Benefits Administration (PWBA) safeguards the economic interests of more than 150 million people in six million employee benefit plans. To enforce the provisions of the Employee Retirement Income Security Act of 1974 (ERISA), PWBA investigates employee benefit plans, conducts public education, and has begun a new voluntary correction program. Through its plan investigations, PWBA detects and corrects violations and has a deterrent presence that will prevent future violations. The Office of Enforcement prescribes areas for its regions to investigate. Regional offices have considerable flexibility in implementing PWBA's enforcement strategy by focusing most of their investigations on local issues. Although PWBA has taken steps to strengthen its enforcement activities, GAO found weaknesses in PWBA's enforcement strategy management and investigative process, its overall human capital management, and its measures for addressing program performance."

A letter report issued by the General Accounting Office with an abstract that begins "From fiscal years 1997 through 2000, the number of individual and business tax returns filed electronically increased from 23 million to 41 million. During the same period, the Internal Revenue Service's (IRS) expenditures for submission processing grew from $795 million to $924 million, an increase of 16 percent. Because it costs less to process an electronic return than a paper return, a growth in processing costs seemed improbable. Interviews with IRS officials and an analysis of relevant documentation identified several factors that limited the impact of electronic filing. Specifically, (1) the overall number of individual and business tax returns filed increased, and the resources needed to process that increase partially offset the resources saved by processing more electronic returns; (2) the number of the most costly to process individual income tax returns filed on paper essentially stayed the same; and (3) the number of individual income tax returns filed on paper and received during the peak filing period stayed relatively the same, and peak processing needs drive the resources needed to process individual paper returns. Although electronic filing increased, so did the demands placed on paper …

A letter report issued by the General Accounting Office with an abstract that begins "The Financial Management Service's (FMS) overall security control environment continues to be ineffective in identifying, deterring, and responding to computer control weaknesses promptly. Consequently, billions of dollars of payments and collections are at significant risk of loss or fraud, sensitive data are at risk of inappropriate disclosure, and critical computer-based operations are vulnerable to serious disruptions. During its fiscal year 2000 audit, GAO found new general computer control weaknesses in the entity-wide security management program, access controls, and system software. GAO also identified new weaknesses in the authorization and completeness controls over one key FMS financial application. GAO's follow-up on the status of FMS's corrective actions to address weaknesses discussed in its fiscal year 1999 report found that, as of September 30, 2000, FMS had corrected or mitigated the risks associated with 35 of the 61 computer control weaknesses discussed in that report. To assist FMS management in addressing its computer control weaknesses, GAO made four overall recommendations in this public report."

A letter report issued by the General Accounting Office with an abstract that begins "The Environmental Protection Agency (EPA) estimates that $150 billion will be needed during the next 20 years to repair, replace, and upgrade the nation's 55,000 community water systems. Congress established the Drinking Water State Revolving Fund (DWSRF) program in 1996 to help communities finance the infrastructure projects needed to comply with federal drinking water regulations. EPA has developed a survey to collect data on the nature and cost of infrastructure improvements needed at local water systems. EPA has taken several steps to validate the data included in its $150 billion estimate, including visits to selected sites. However the agency has yet to calculate and report on the estimate's precision. GAO found that EPA is not taking full advantage of oversight tools to monitor states' implementation of the DWSRF. First, EPA is developing financial management and other measures to monitor state progress and support agency's review of state programs. Until these draft measures are finalized and applied consistently, their usefulness as an oversight tool will be limited. Second, the untimely and inconsistent preparation of program evaluation report reviews--one of EPA's primary oversight tools--has hampered the agency's ability …

A letter report issued by the General Accounting Office with an abstract that begins "GAO studied several leading companies in the private sector that have made dramatic changes to their process for acquiring services. GAO found that these changes generally began with a corporate decision to pursue a more strategic approach to acquiring services--from developing a better picture of what the company was actually spending on services to developing new ways of doing business. The Defense Department (DOD), the government's largest purchaser of services, already has some elements in place that are essential to such a strategic approach, such as a commitment by top management to adopting best practices. However, DOD has yet to conduct a comprehensive analysis of its spending on services or thoroughly assess it's current structure, processes, and roles. DOD's size, the range and complexity of the services that it acquires, the capacity of its information and financial systems, and the unique requirements of the federal government are among the factors that DOD will need to consider as it tailors a strategic approach to its diverse needs."

A chapter report issued by the General Accounting Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) uses several mechanisms to capture and disseminate lessons learned. NASA has established an agency-wide Lessons Learned Information System that managers are required to review on an ongoing basis. NASA uses training, program reviews, and periodic revisions to agency policies and guidelines to communicate lessons learned. Several NASA centers and key programs also maintain lessons learned systems that are geared toward their own staff. To improve the way it captures and shares information, NASA has developed a strategic plan, assembled a management team to coordinate knowledge management and activities at NASA's centers, and begun several information technology pilot projects. Despite the processes and procedures in place to capture and share lessons learned, there is no assurance that lessons are being applied toward future missions success. Although some lessons learning does take place, lessons are not routinely identified, collected, or shared by programs and project managers. Furthermore, there are challenges or cultural barriers to the sharing of lessons learned, such as the lack of time to capture or submit lessons and a perception of intolerance for mistakes. Although NASA's current efforts …

A letter report issued by the General Accounting Office with an abstract that begins "Employers are required to withhold amounts from their employees' salary to cover individual federal income tax, Social Security, and Medicare taxes; match the amounts for Social Security and Medicare taxes; and deposit these amounts with the U.S. Treasury. In fiscal year 2000, the Internal Revenue Service (IRS) collected $1.3 trillion in this manner. Most employers withhold and deposit these taxes as required; however, the amount of unpaid employment taxes, penalty, and interest has grown significantly. IRS data show that in 1997, 1998, 1999, and 2000, delinquent employers owed about $3.2, $3.5, $4.4, and $5 billion, respectively, in unpaid employment taxes, penalties, and interest. The time IRS takes to notify employers of delinquent payment of employment taxes varies. On average, IRS takes about five weeks to initially notify employers regarding employment tax delinquencies after the Form 941 return is received. When employers fail to file Form 941 returns, IRS normally takes from 14 to 28 weeks to notify them of this delinquency. Aside from its usual efforts to educate and inform taxpayers of their responsibilities, IRS has four programs to prevent or reduce employers' tax delinquencies. Two …

A letter report issued by the General Accounting Office with an abstract that begins "The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 replaced the Aid to Families With Dependent Children program with a block grant to states that provide Temporary Assistance for Needy Families (TANF). TANF strongly emphasizes work and job replacement and sets a five-year lifetime limit on federally funded TANF assistance to adults. To meet information needs for welfare reform, information systems must be able to share data across various programs, including TANF, Medicaid, job training, child care, and vocational rehabilitation. However, previous GAO studies found major gaps in states' information systems. Most of the local TANF administrators in 15 states surveyed by GAO reported that their current systems provide half or less of the information needed to manage individual cases, plan appropriate services for the caseload, and monitor overall program performance. The administrators are missing information because some of the systems used do not share data on these recipients, which constrains the ability of case managers to arrange and monitor the delivery of services. Five states--New Jersey, North Carolina, Oregon, Utah, and Wisconsin--are modernizing their information systems to take advantage of recent technological advances. These …

A letter report issued by the General Accounting Office with an abstract that begins "The military exchanges operate retail stores similar to department stores in more than 1,500 locations worldwide. The exchanges stock merchandise from many sources, including name-brand companies, brokers and importers, and overseas firms. Reports of worker rights abuses, such as child labor and forced overtime, and antilabor practices have led human rights groups and the press to scrutinize working conditions in overseas factories. GAO found that the military exchanges are not as proactive as private sector companies in determining working conditions at the overseas factories that manufacture their private label merchandise. Moreover, the exchanges have not sought to verify that overseas factories comply with labor laws and regulations. A single industrywide standard for working conditions at overseas factories was not considered practical by the 10 retailers GAO contacted. However, these retailers have taken the following three steps to ensure that goods are not produced by child or forced labor: (1) developing workplace codes of conduct that reflect their expectations of suppliers; (2) disseminating information on fair and safe labor conditions and educating their employees, suppliers, and factory workers on them; and (3) using their own employees or …

A letter report issued by the General Accounting Office with an abstract that begins "The Compact of Free Association continues a defense arrangement that has existed between the United States and two Pacific island nations--Micronesia and the Marshall Islands--since the end of World War II. The United States has exercised only one of the four primary defense provisions contained in the Compact. That provision grants the United States the right to use part of the Kwajalein Atoll in the Marshall Islands to test nuclear missiles and space tracking operations. The United States has never been required to fulfill defense responsibilities under the other three defense provisions contained in the Compact. The Defense Department considers Kwajalein Atoll an important asset that would be costly and difficult to replicate. Ongoing negotiations over the Compact are following a course that would preserve the existing defense and security relationship between the United States and each of these nations."

A letter report issued by the General Accounting Office with an abstract that begins "Recent legislation requires that, beginning in October 2001, the Defense Department (DOD) collect procurement data on purchases of information technology (IT) products and services worth more than $100,000. DOD is required to issue its first annual report to Congress by March 2001. GAO found that DOD is making good progress in meeting the requirements of the legislation. DOD has modified data collection systems to enable them to collect and report mandated data. DOD officials see no obstacles to issuing their first report on IT data collection efforts by the March 2002 deadline."