A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Department of Defense's (DOD) Biennial Financial Management Improvement Plan to determine whether the: (1) concept of operations included the critical elements necessary for producing sustainable financial management improvement over the long term; (2) transition plan provided a strategic-level road map from the current environment to DOD's planned future financial management environment; and (3) implementation of the department's future financial management environment is practical, cost-effective, and feasible."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on agencies' fiscal years 1997 and 1998 Federal Financial Management Improvement Act (FFMIA) remediation plans."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the effects of in-transit disbursements on the Navy's funds control and financial reporting."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Department of Veterans Affairs' (VA) revised actuarial model for veterans' compensation benefits, focusing on whether: (1) VA's revised actuarial model complies with Statement of Federal Financial Accounting Standards (SFFAS) No. 5; and (2) future liability estimates can be improved."

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 "Pursuant to a congressional request, GAO provided information on the role and functioning of the President's Working Group on Financial Markets, focusing on: (1) whether the issues listed for consideration by the Working Group in Executive Order 12631 have been considered; (2) what additional issues have been considered by the Working Group and how they were identified; and (3) the nature of coordination and cooperation within the Working Group and the views of members of Congress and Working Group participants about whether it needs to be formalized in statute."

Correspondence issued by the General Accounting Office with an abstract that begins "This report is the release of the database of information collected during research for the report entitled Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges."

A letter report issued by the General Accounting Office with an abstract that begins "GAO and other budget experts have discussed that the current time horizons and content of the federal budget could be enhanced to more comprehensively reflect the government's commitments or signal emerging problems. GAO was asked to (1) provide information on the range and nature of responsibilities, programs, and activities that may explicitly or implicitly expose the government to future spending and (2) present and discuss options for increasing the attention paid to these items in the budget and budget process. GAO recommends that OMB report annually on fiscal exposures. Where possible, OMB should report the estimated costs-"exposure level"-of certain activities in the Program and Financing schedules of the budget. In a few select areas, the ultimate objective might be to include costs directly in the budget when doing so would enhance up-front control of spending. Congress may wish to consider exploring options for improving the budgetary information and the attention given to fiscal exposures. If more explicit congressional consideration is desired, as estimates improve, Congress may wish to develop budget process mechanisms that prompt more deliberation."

A letter report issued by the General Accounting Office with an abstract that begins "The Fish and Wildlife Service's (FWS) Carlesbad office is developing a computerized project-tracking system for its consultation and habitat conservation planning (HCP) projects. This system, if properly implemented, should improve the office's record keeping and its ability to track the status of projects and help determine why they are in that status. The new system could also improve project management by allowing office managers to determine how long an applicant has been involved in the consultation or HCP process and whether the recommended time frames for completing consultations and the targeted frames for processing HCPs have been exceeded. The Carlsbad office will still have difficulty completing its consultations and HCP projects within recommended or targeted time frames if it is unable to address its staffing problems. An inability to hire new staff and retain existing, experienced staff has made it difficult for the Carlsbad office to meet the demands of its workload. Because the Carlsbad office does not maintain its project files in accordance with federal internal control standards and FWS' guidelines, there has often been confusion between the office and its customers on what was …

Correspondence issued by the General Accounting Office with an abstract that begins "In response to concerns about the professionalism and conduct of some Department of Justice attorneys, as well as the process of holding them accountable to ethical standards, this report provides information on Justice's Office of Professional Responsibility (OPR). GAO obtained information on the types of allegations OPR was able to substantiate against attorneys, the source of the allegations, the specific allegations, and OPR's recommendations for disciplinary actions. OPR generally placed its findings in the attorneys' official personnel folder, either temporarily or permanently, depending on the severity of misconduct. OPR said that although some attorneys under investigation retired or resigned from the Department, it was unable to determine whether they left because of the investigation. Those attorneys would deny that their departure was triggered by the investigation, and OPR officials said it would be difficult to establish a cause-an-effect relationship. OPR would, however, continue the investigation if other Justice employees were involved or if the allegations were serious. When OPR administratively closed a case because the issues were before the courts, it flagged these cases in its tracking system so that it could continue its investigations at a later …

A letter report issued by the General Accounting Office with an abstract that begins "More than 80 percent of the seafood that Americans consume is imported. The Food and Drug Administration (FDA) is responsible for ensuring that imported seafood is safe and produced under sanitation and safety systems comparable to those of the United States. Since GAO reported in 2001 that FDA's seafood inspection program did not sufficiently protect consumers, additional concerns have arisen about imported seafood containing banned substances, such as certain antibiotics. In this review, GAO was asked to evaluate (1) FDA's progress in implementing the recommendations in the 2001 report and (2) other options to enhance FDA's oversight."

A letter report issued by the General Accounting Office with an abstract that begins "Since the Food and Drug Administration (FDA) issued the Hazard Analysis and Critical Control Point system (HACCP) regulations for seafood, the food industry has made some progress in ensuring the safety of seafood. However, several important weaknesses compromise the overall effectiveness of the federal seafood safety system. If left uncorrected, they will continue to undermine the goal of HACCP systems--that is, controlling hazards in the production process before the product reaches the market. More importantly, U.S. consumers may remain at risk of contracting foodborne illness from contaminated domestic and imported seafood products."

A briefing report issued by the General Accounting Office with an abstract that begins "The Department of Agriculture provided $15 billion in food stamp benefits to 17 million recipients in 2000. Until the mid-1990s, most recipients received paper coupons that they could use to buy food; today, 80 percent of all benefits are provided electronically. Recipients use cards, much like debit cards, to pay for their groceries at the checkout counter, and the costs are deducted from the recipients' monthly allocation. GAO found that 42 of the 53 jurisdictions it studied will likely meet the October 1, 2002, deadline for implementing a statewide electronic benefit transfer (EBT) system. Thirty-nine states and the District of Columbia had already implemented a statewide EBT system by October 2001, and six other states had signed EBT contracts and were on track to meet the October 2002 deadline for statewide implementation. GAO did not identify any technical barriers to statewide implementation of EBT systems that are interoperable and portable."

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 "The United States has extended to Micronesia and the Marshall Islands a number of domestic programs in such critical areas as health care, education, job training, and telecommunications. GAO found that geographic, economic, and social conditions in both countries have limited the effectiveness of nine of the 13 programs, which were originally designed for the United States. Nine of the 13 programs experienced accountability problems, including theft or misuse of program funds. The two island nations lacked the administrative skills to meet the federal government's complex accountability requirements, and federal managers did not provide the necessary training. Although some federal agencies tried to provide oversight, their efforts at ensuring accountability fell short because of several factors, including time, distance, and travel costs and the relatively small size of the programs in the region."

A letter report issued by the General Accounting Office with an abstract that begins "The changing security environment and the increasing globalization of the U.S. economy have significantly increased the need for federal employees with foreign language skills. GAO reviewed in detail the operations of the following four agencies: the Army, the State Department, the Department of Commerce's Foreign Commercial Service (FCS), and the Federal Bureau of Investigation (FBI). These four agencies reported shortages of translators and interpreters as well as diplomats and intelligence specialists with critical foreign language skills. Agency officials said that these shortfalls have harmed agency operations and hindered U.S. military, law enforcement, intelligence, counterterrorism, and diplomatic efforts. The four agencies use various workforce strategies to meet their foreign language needs, including staff development, such as language training and pay incentives; employee recruitment; contractors; or information technology, such as networked computers and databases. One of the four agencies is trying to resolve its foreign language shortages by focusing on human capital management and workforce planning, as suggested by GAO. The FBI has begun an action plan that links its foreign language program to the Bureau's strategic objectives and program goals. However, the Army, the State Department, and …

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."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Forest Service's change in accounting for roadbed costs recorded in its Timber Sales Program Information Reporting System, focusing on: (1) how federal accounting standards are developed; (2) the rationale behind the treatment of stewardship land in federal accounting standards; (3) the rationale behind the Forest Service's accounting change; and (4) whether the Forest Service appropriately implemented the Statement of Federal Financial Accounting Standard (SFFAS) No. 6as it relates to timber roadbed costs."

A letter report issued by the General Accounting Office with an abstract that begins "On December 9, 2002, GAO convened a governance and accountability forum to discuss challenges facing regulators, the accounting profession, and boards of directors and management of public companies in effectively implementing the Sarbanes-Oxley Act of 2002 and related regulatory actions to improve public confidence in U.S. corporate governance and accountability systems. Major accountability breakdowns recent years, exacerbated in the last 2 years by the unprecedented massive breakdowns and bankruptcy of Enron and WorldCom, have contributed to the decline in investor confidence in U.S. capital markets. The forum focused on the four interrelated areas of corporate governance, the financial reporting model, the accounting profession, and regulation and enforcement that the accountability breakdowns have surfaced as critical areas to be strengthened. Addressing these challenges will involve the public, private, and not-for-profit sectors. In general, there must be the proper incentives, transparency, and accountability mechanisms in place to ensure the effectiveness of any system. As a result, these overarching principles were considered in connection with the issues discussed. Forum participants included individuals from federal and state government, the private sector, standards setting and oversight bodies, and a variety of …

Other written product issued by the General Accounting Office with an abstract that begins "Presented are highlights of GAO's performance and accountability report for fiscal 2002. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. Importantly, GAO received a clean opinion from independent auditors on our financial statements for the 16th consecutive year. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."

Other written product issued by the General Accounting Office with an abstract that begins "This report presents the highlights of GAO's fiscal year 2003 Performance and Accountability report. The Comptroller General is confident that the performance data and financial information in this report are complete and reliable. GAO met or exceeded all but one of its seven key performance measures, and it received a clean opinion from independent auditors on its financial statements. GAO helped the Congress and government leaders achieve a total of $35.4 billion in financial benefits--a $78 return on every dollar that was spent. Its work addressed many of the difficult issues that confront the nation, including diverse and diffuse security threats, changing demographic trends, increasing interdependency, rapidly evolving science and technology changes, a variety of quality-of-life issues, as well as government transformation challenges, and increasing federal budgetary constraints. It is important for the nation and its citizens not only that these issues are made visible, but also that the nation's leaders attend to them. In addition to having an impact on important national issues, GAO has taken major steps internally to be a model federal agency and world-class professional services organization."

Other written product issued by the General Accounting Office with an abstract that begins "Presented is GAO's performance and accountability report for fiscal 2002. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. Importantly, GAO received a clean opinion from independent auditors on our financial statements for the 16th consecutive year. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."

Guidance issued by the General Accounting Office with an abstract that begins "GAO developed congressional protocols for governing its work to better serve Congress, to improve the efficacy and efficiency of its work, and to ensure equitable treatment of all requesters."

Correspondence issued by the General Accounting Office with an abstract that begins "As of June 2000, the General Services Administration (GSA) maintained 52 activity codes identified as unauthorized to requisition government property. During the last five years, four of these codes were inappropriately used to requisition about $3,000 in new and excess government property. Although this amount represents a small percentage of total GSA requisitions made during the five-year period, existing safeguards are inadequate to prevent the use of unauthorized activity codes to requisition government property. GSA is now tracing the various items."