A statement of record issued by the General Accounting Office with an abstract that begins "The federal government will spend approximately $11 billion to combat terrorism In fiscal year 2001. In the event of a domestic terrorist incident, state and local governments have the primary responsibility for managing the consequences of a terrorist attack. However, the federal government can assist state and local authorities if they lack the capability to respond adequately. On the basis of past and ongoing GAO work, two key issues emerge that the new President and Congress will face concerning programs to combat terrorism. First, the overall leadership and management of such programs are fragmented within the federal government. No single entity acts as the federal government's top official accountable to both the President and Congress. Fragmentation exists in both coordination of domestic preparedness programs and in efforts to develop a national strategy. The Department of Justice worked with other agencies to develop the Attorney General's Five-Year Interagency Counterterrorism and Technology Crime Plan. Although this plan is the current document that most resembles a national strategy, GAO believes that it still lacks some critical elements including measurable desired outcomes, linkage to resources, and a discussion of …

Correspondence issued by the General Accounting Office with an abstract that begins "For several years, GAO has reviewed the Department of Defense's (DOD) efforts to strategically plan for the nation's defense needs and prepare related budgets. In particular, GAO evaluated DOD's methodology for conducting the 1993 Bottom-Up Review and the 1997 Quadrennial Defense Review (QDR), and its preparation of several Future Years Defense Programs (FYDP). As DOD began a new effort to review its strategic priorities, GAO shared some observations on the importance of (1) using realistic assumptions and integrated analyses to reach force structure and modernization decisions, (2) preparing FYDPs that clearly link strategy and resources, and (3) ensuring DOD's review efforts carefully scrutinize opportunities to reduce support infrastructure and improve business processes."

Other written product issued by the General Accounting Office with an abstract that begins "This is an insert to GAO's publication, Serving the Congress and the Nation, describing the role, functions, and responsibilities of GAO's Education, Workforce, and Income Security team."

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes AIMD-21.2.7, Guaranteed Loan System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Exposure Draft), August 2000. The Federal Financial Management Improvement Act requires agencies to implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are detailed in the guidance issued by the Joint Financial Management Improvement Program and the Office of Management and Budget. GAO issued a checklist that reflects the Joint Financial Management Improvement Program's Revised Guaranteed Loan System Requirements to help (1) agencies implement and monitor their guaranteed loan systems and (2) managers and auditors review agency guaranteed loan systems to determine if they substantially comply with act. This checklist is not required to be used to assess guaranteed loan systems. Rather, it is provided as a tool for use by experienced staff and is one in a series of documents GAO has issued to help agencies improve or maintain effective operations."

Correspondence issued by the General Accounting Office with an abstract that begins "This correspondence provides information on GAO's efforts to obtain access to executive branch records needed to complete its study of United Nations (U.N.) peacekeeping operations. GAO's experience in trying to obtain these records has impaired its ability to conduct meaningful oversight work for Congress that is timely, independent, objective, fact-based, accurate, and complete. Specifically (1) unreasonable delays in obtaining access to the executive branch records have prevented GAO from sending a timely report to Congress, (2) GAO does not have reasonable assurance that it has had independent access to all executive branch records that may have a material bearing on its study, and (3) denying GAO access to records has impaired its ability to conduct a complete and accurate assessment of U.N peacekeeping operations."

Correspondence issued by the General Accounting Office with an abstract that begins "To handle staffing shortages and rising workloads, states and other engineering and construction organizations have been relying more on contractors do work that was previously done in-house. This trend is reflected in two state highway departments that GAO visited. Both Arizona and South Carolina were relying extensively on consulting engineers to handle large parts of their workloads. Two recent studies also identified ways in which organizations acquiring design and construction services have dealt with staffing shortages and increased workloads. These include team building, partnering, and involving all stakeholders in the early stages of a project's development and in design review activities throughout the project. The acting Director of the District of Columbia's Department of Public Works, Division of Transportation (DDOT) has started to reorganize the Department to improve performance. Specifically, he plans to increase the use of contractors to supplement DDOT's staff and has established cooperative relationships with other governmental agencies by adopting strategies and best practices that others have found to be effective. The Director also plans to reorganize staff into four project teams that will have all the disciplines necessary to be responsible and accountable for …

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the non-profit and non-partisan Federal City Council's (FCC) proposal to use the current site of the Washington Convention Center for the National Museum of American Music (NMAM). The FCC proposal which is now in the conceptual stage anticipates that NMAM will be located at the existing Convention Center site and that it will be part of a major mixed-use complex that includes retail, entertainment, and performance venues. The total estimated cost for FCC's mixed-use proposal is $1.1 billion, with $172.5 million attributed to the music museum. The proposal estimates that the District would receive annual land rent of $13 million, equivalent to a seven-percent return on the estimated land value of $183 million. FCC spent $300,000 in federal appropriations on the project management services provided by the Smithsonian Institution. The District of Columbia has not yet considered any proposals for the use of the Convention Center site. The Mayor has established a task force to study the possible uses for the site, and it is developing a process to both solicit and evaluate independently generated proposals for the site."

Correspondence issued by the General Accounting Office with an abstract that begins "In 1995, the Environmental Protection Agency (EPA) and the state of Idaho signed an agreement to clean up a mining area known as Bunker Hill. The agreement estimated that the total cost of the cleanup would be $126 million, with the state's share capped at $12.6 million. This correspondence focuses on (1) EPA's actual expenditures for cleanup activities and how these expenditures differ from the estimate set forth in the agreement and (2) the reasons for any major differences between actual and estimated cleanup expenditures. As of September 30, 2000, EPA had spent about $212 million on various cleanup and management support activities within the Bunker Hill Superfund site. About $101 million of the expenditures was for cleanup-related activities not covered by the EPA/state agreement and therefore not included in the 1995 cost estimate. These activities included the study and design of cleanup activities, emergency removals of contaminated materials, enforcement of responsible party cleanup activities, and indirect management support. The remaining $111 million was used for cleanup work covered by this agreement. EPA and the state of Idaho expect that the cleanup work covered by the agreement will …

Correspondence issued by the General Accounting Office with an abstract that begins "The National Military Strategy states that the U.S. military should be able to fight and win two nearly simultaneous wars. Recently, concerns have been raised about whether the U.S. mobility capabilities may be inadequate to quickly transport the military forces and supplies necessary to execute strategy. This correspondence provides updated information on the readiness status of U.S. airlift and aerial refueling aircraft. Specifically, GAO provides (1) mission capable data for various military aircraft, (2) fiscal year 2000 average mission capable rates, and (3) data on aircraft that are not mission capable for supply and cannibalization rates for fiscal years 1997-2000."

Correspondence issued by the General Accounting Office with an abstract that begins "As part of its business systems modernization program, the Internal Revenue Service (IRS) is acquiring a system known as the Custodial Accounting Project (CAP). In September 2000, Congress directed that IRS limit its spending on CAP until IRS provided a compelling business case for investing in this project and started managing CAP as an integrated part of the business systems modernization program. GAO found that IRS has satisfied both of these directives. However, its business case guidance does not explicitly specify cost-effectiveness analyses as a way to economically justify proposed investments and define when and how these analyses should be prepared. As a result, IRS runs the risk of spending time and money developing future business cases for proposed system solutions that, like CAP, cannot be adequately justified on the basis of costs and benefits alone."

Correspondence issued by the General Accounting Office with an abstract that begins "This report compares data on the number of registered voters for the 40 largest counties in the United States with estimates of voting age populations for those jurisdictions. GAO found that none of the counties have voter registration numbers that exceed the number of eligible voting age residents."

Other written product issued by the General Accounting Office with an abstract that begins "This report provides GAO's assessment of what it has been able to accomplish in fiscal year 2000 and presents its plans for continued progress through fiscal year 2002."

Other written product issued by the General Accounting Office with an abstract that begins "This is an insert to GAO's publication, Serving the Congress and the Nation, describing the role, functions, and responsibilities of GAO's External Liaison team."

Other written product issued by the General Accounting Office with an abstract that begins "This is an insert to GAO's publication, Serving the Congress and the Nation, describing the role, functions, and responsibilities of GAO's International Affairs and Trade team."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony focuses on the Alternative Minimum Tax (AMT), its interaction with the regular tax system, and its projected growth in coverage. GAO found that (1) AMT was designed to ensure that high-income individuals do not avoid significant income tax liabilities--for tax year 1997, about 14,000 taxpayers would not have paid any income taxes absent AMT, (2) AMT operates as a separate tax system that parallels the regular individual income tax system but with different rules for determining taxable income, different tax rates for computing tax liability, and different rules for allowing the use of tax credits, (3) AMT affected about one percent of taxpayers in 2000 and accounted for about $5.8 billion in additional tax revenue; by 2010, it is expected to increase the tax liabilities of about one out of six taxpayers and account for about $189 billion in tax revenues over the period, (4) the projected increase in AMT coverage is, for the most part, attributable to inflation and to the scheduled expiration of legislation temporarily excluding some tax credits from AMT rules, and (5) AMT's impacts include increased taxpayer compliance burden; increased Internal Revenue …

Testimony issued by the General Accounting Office with an abstract that begins "The Office of the Secretary of Defense and the service headquarters provide overall policy guidance and negotiate agreements on the treatment of the military's historic properties. However, most decisions on historic properties are made at the installation level. The installations are responsible for identifying and evaluating properties to determine if they are eligible to be listed on the National Register of Historic Places as well as maintaining all properties that are listed on or have been determined eligible for listing on the National Register. The military lacks complete and reliable data on the number of its historic properties. None of the services have a centralized database that comprehensively identifies all of their respective historic properties. Data is not available on the costs to to maintain or repair historic properties. Cost data GAO examined at several installations showed that, overall, the day-to-day maintenance historic properties was similar to maintenance on non-historic properties."

Testimony issued by the General Accounting Office with an abstract that begins "Accurate cost information is crucial for proper program management. Such information is especially important for the Bureau of Land Management's (BLM) Mining Law Administration Program (MLAP) because this program partially funded through mining fees that Congress has earmarked only for mining law administration operations. Some labor costs and several contracts and services were improperly charged to MLAP, causing other subactivities to benefit from funds intended for MLAP operations. Therefore, fewer funds have been available for actual MLAP operations. Although BLM has tried to make correcting adjustments for some of these improper charges, it has not established specific guidance or procedures to prevent improper charging of MLAP funds from recurring. Until additional procedures for MLAP are developed and effectively implemented, Congress and program managers can only place limited reliance on the accuracy of MLAP cost information."

Testimony issued by the General Accounting Office with an abstract that begins "Through the Mutual Mortgage Insurance Fund, the Federal Housing Administration operates a single-family insurance program that helps millions of Americans buy homes. Last year, the Fund's economic value appeared to have reached its highest level in the last 20 years--prompting proposals to spend some of the Fund's current resources or reduce net cash flows into the Fund. This testimony discusses (1) the financial health of the Fund under different economic scenarios and (2) the impact of proposals to reduce the size of the Fund. Under several scenarios it tested, GAO found that the Fund would be able to withstand moderately severe economic downturns. However, in three other scenarios GAO tested, the Fund would not be able to maintain its actuarial soundness. Because of the professional judgment and uncertainty involved in these analyses, GAO urges caution in using these estimates to conclude that the Fund would withstand any particular economic scenario under all circumstances. Congress and the Secretary of Housing and Urban Development have taken and could take several steps to influence the economic value of the Fund. However, those actions will affect the federal budget, and, if not …

Testimony issued by the General Accounting Office with an abstract that begins "The President's January 2001 changes in the export control thresholds for high performance computer exports are not adequately justified. Although the President's report recognizes that high performance computing capabilities will become increasingly available to other countries through computer clustering, the report fails to address all military significant uses for computers at the new thresholds and assess the national security impact of such uses. The support for the President's policy proposal for relaxed U.S. computer controls also is not adequate. Although the new policy was based on the conclusion that computer hardware exports can no longer be controlled, the executive branch did not adequately assess alternative control options. GAO identified several implications of the changes to the control thresholds and the proposed change in U.S. computer export control policy related to increased risks for U.S. national security. For example, the inadequacies of the President's justifications demonstrate the need for a comprehensive study of the issues involved. Furthermore, the policy proposal would reduce information that might be useful in detecting patterns of exports to customers engaged in proliferation activities because it would eliminate an annual reporting requirement that provides information …

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses findings from two GAO reports that relate to Maryland's pending legislation on pesticide reporting. To determine how the nation's information on pesticide illnesses could be improved, GAO has worked with two federal agencies--the National Institute for Occupational Safety and Health (NIOSH) and the National Center for Environmental Health. These agencies told GAO that establishing state pesticide illness reporting systems are key to improving the national information on acute pesticide illnesses. For example, according to NIOSH, state-based reporting systems are the best available data source for identifying epidemics, clusters of diseases, emerging pesticide problems, and populations at risk. Currently, about half of the states have some requirement that pesticide incidents be reported. However, only six states have a formal pesticide illness reporting and investigation system, and another three states have more limited systems. If Maryland decides to develop a formal pesticide illness reporting system, they may wish to consider these two important recommendations made by experts at federal agencies: (1) laws that require health care officials to report pesticide-related illness and injury. and (2) improving the training of health care professionals in pesticide incident handling."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the results of GAO's analysis of the financial health of the Federal Housing Administration's Mutual Mortgage Insurance Fund. GAO estimates that the Fund had an economic value of about $15.8 billion at the end of fiscal year 1999. This estimate implies a capital ratio of 3.20 percent, which is higher than the two-percent capital ratio mandated by law. Given the economic value of the Fund and the state of the economy at the end of fiscal year 1999, a two-percent capital ratio appears sufficient to withstand moderately severe economic downturns that could lead to worse-than-expected loan performance. Some more severe downturns that GAO analyzed also did not cause the estimated capital ratio to decline by as much as two percentage points. Because of the nature of such analysis, GAO urges caution in concluding that the estimated value of the Fund today implies that the Fund would necessarily withstand any particular economic scenario under all circumstances. Congress and the Secretary of Housing and Urban Development have taken and could take several steps to influence the economic value of the Fund. Actions that influence the Fund's reserve …

Testimony issued by the General Accounting Office with an abstract that begins "Drawing on GAO's high risk series (GAO-01-241 to GAO-01-263), this testimony discusses major government programs prone to waste, fraud, abuse, and mismanagement. This testimony focuses on (1) the range of governmentwide challenges and opportunities the 107th Congress and the new administration face to enhance performance and accountability of the federal government, (2) the major management challenges and program risks facing three key agencies--the Departments of Defense, State, and Veterans Affairs, and (3) whether these departments are meeting performance and accountability goals and measurements that are required under the Government Performance and Results Act of 1993."

Testimony issued by the General Accounting Office with an abstract that begins "The sharing of regulatory and criminal history data among financial services regulators can reduce fraudulent activities. GAO recently reported on several instances in which unscrupulous brokers moved from one financial industry to another. This testimony focuses on (1) systems used by financial regulators for tracking regulatory history data, (2) regulatory history data needed to help prevent rogue migration and limit fraud, (3) criminal history data needs among financial regulators, and (4) challenges and considerations for implementing an information-sharing system among financial regulators."

Other written product issued by the General Accounting Office with an abstract that begins "This is an insert to GAO's publication, Serving the Congress and the Nation, describing the role, functions, and responsibilities of GAO's Professional Development Program team."