A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the American Battle Monuments Commission for fiscal years 2000 and 1999. GAO found that (1) the consolidating financial statements for fiscal year 2000 and comparative consolidated totals for fiscal year 1999 are presented fairly in conformity with U.S. generally accepted accounting principles; (2) although internal controls should be improved, the Commission had effective internal control over financial reporting and compliance with laws and regulations as of September 30, 2000; and (3) there are no reportable instances of noncompliance with selected provisions of laws and regulations GAO tested. However, GAO noticed three deficiencies in internal controls over information technology systems."

A letter report issued by the General Accounting Office with an abstract that begins "U.S. asparagus imports increased in the 1990s and now comprise nearly one-half of the asparagus consumed in the United States. Peru is the second largest source of imported asparagus and benefits from duty-free treatment under the Andean Trade Preference Act (ATPA). ATPA is estimated to have displaced between two and eight percent of the value of domestic production from what it would have been without the act. Although the supply of fresh asparagus from imports has increased since ATPA's enactment, consumer demand has been strong, and prices have risen. In addition, an apparent increase in consumer preference for fresh asparagus has contributed to a downward shift in the domestic demand for processed asparagus. Most of the decline in the domestic production of processed asparagus occurred in Michigan and Washington, the two states that produce most canned and frozen asparagus. If ATPA is reauthorized, domestic producers of asparagus and, in particular, asparagus for processing, will likely face continued displacement, but consumers can expect continued benefits from the year-round availability of fresh asparagus. However, some of this displacement will likely occur even if ATPA is not reauthorized and …

A letter report issued by the General Accounting Office with an abstract that begins "Although some welfare recipients who might seem hard to employ are able to successfully enter the workforce, others have needed considerable time and support to become work-ready. As a result, some states have begun to implement or are considering strategies to help hard-to-employ recipients join the workforce. To be successful in moving hard-to-employ Temporary Assistance for Needy Families (TANF) recipients into the workforce within their 60-month time limit for federal benefits, states must develop programs and provide work and work-preparation activities tailored to the needs of their hard-to-employ recipients and they must ensure that recipients with characteristics that impede employment have access to programs and activities that meet their needs. Some states believe that they would be better able to accomplish this if they (1) had caseload data on the number and characteristics of hard-to-employ TANF recipients, particularly those who will reach their 60-month limit before they are able to work and (2) used a range of work and work-preparation activities that meet the needs of hard-to-employ recipients, including activities that extend beyond those that meet federal work participation requirements."

A letter report issued by the General Accounting Office with an abstract that begins "The negotiations to establish a Free Trade Area of the Americas (FTAA), which would eliminate tariffs and create common trade and investment rules within the 34 democratic nations of the Western Hemisphere, are among the most significant ongoing multilateral trade negotiations for the United States. Two meetings held in April 2001 offer opportunities to inject momentum and set an ambitious pace for the next, more difficult phase of the negotiations. Because of the significance of the FTAA initiative, this report (1) discusses the progress that has been made in the free trade negotiations so far, (2) identifies the challenges that must be overcome to complete a free trade agreement, and (3) discusses the importance of the April meetings of trade ministers and national leaders of participating countries. GAO found that the FTAA negotiations have met the goals and deadlines set by trade ministers. Significant challenges remain, including market access concessions and doubts that key Western Hemisphere leaders will have the political will to embrace the agreement. The April meetings of trade ministers will serve as a transition from the initial proposal phase to the substantive negotiations …

A letter report issued by the General Accounting Office with an abstract that begins "The U.S. General Accounting Office (GAO) is an independent, nonpartisan agency in the legislative branch. GAO provides Congress with the best information available to help members make informed oversight, policy, and funding decisions. GAO meets Congress' information needs by (1) evaluating how government programs and policies are working, (2) auditing agency operations to determine whether federal funds are being spent efficiently and effectively, (3) investigating allegations of illegal and improper activities, and (4) issuing legal decisions and opinions. Most GAO work is done at the request of committees or members, but some reports are self-initiated or done in response to congressional mandates included in public laws or committee reports. GAO's annual index is a two-volume set. The first volume--Abstracts of Reports and Testimony: Fiscal Year 2000--contains summaries of 878 publicly released reports and testimony listed alphabetically by division or staff office. Classified reports, correspondence, and legal publications are not included. The second volume--Indexes for Reports and Testimony: Fiscal Year 2000--contains several indexes to help you locate reports and testimony by issue category, subject matter, title, or GAO witness. The annual index is also available in electronic …

A chapter report issued by the General Accounting Office with an abstract that begins "This report examines how best practices offer improvements to the way the Department of Defense defines and matches weapon system requirements to available resources such as cost, schedule, and mature technologies. GAO identified three factors that were key to matching needs and resources before product development began. First, developers employed the technique of systems engineering to identify gaps between resources and customer needs before committing to a new product development. Second, customers and developers were flexible. Leeway existed to reduce or defer customer needs to future programs or for the developer to make an investment to increase knowledge about a technology or design feature before beginning product development. Third, the roles and responsibilities of the customer and the product developer were matched, with the product developer being able to determine or significantly influence product requirements. In cases where these factors were not present at program launch, product development began without a match between requirements and resources. Invariably, this imbalance favored meeting customer needs by adding resources, which resulted in increased costs and later deliveries."

A letter report issued by the General Accounting Office with an abstract that begins "The Electronic Freedom of Information Act Amendments, known as e-FOIA, require federal agencies to make certain types of information available for public inspection. GAO reviewed 25 federal agencies and found that they have implemented many of the e-FOIA provisions. However, agencies have not made all required documents electronically available. Furthermore, the Department of Justice and other federal agencies have implemented reporting provisions required by e-FOIA, including annual workload reports. Although these reports provide a good overview of FOIA activities across the government, data quality issues limit their usefulness."

A letter report issued by the General Accounting Office with an abstract that begins "GAO contracted with KPMG Peat Marwick LLP to audit the financial statements of the Senate Restaurants Revolving Fund for fiscal years 2000 and 1999. KPMG found that the statements were fairly presented in conformity with U.S. generally accepted accounting principles. Management fairly stated that internal controls safely guarded assets against loss from unauthorized acquisition, use, or disposition; ensured material compliance with laws and regulations; and ensured that there were no material misstatements in the financial statements. KPMG found no reportable noncompliance with selected provisions of the laws and regulations it tested."

A letter report issued by the General Accounting Office with an abstract that begins "This report discusses GAO's review of the Department of the Treasury's Office of Enforcement. The office was created to provide oversight, policy guidance, and support to Treasury's enforcement bureaus. GAO found that no comprehensive source provided guidance to either the office staff or to the bureaus on the circumstances under which bureaus are required to interact with the office. In addition, established documentation did not exist for 12 of the 29 circumstances under which the bureaus are required to interact with the office, and when it did exist, the documentation was generally broad in nature and did not provide explicit information on one-half of the expected interaction. About one-half of the bureau officials that GAO interviewed said that they were not aware of written requirements for their bureaus' interactions with the office or that they knew when to interact through such factors as their professional responsibility, experience, judgment, or common sense. An agency's internal control needs to be clearly documented and that documentation should be readily available for examination. Without a clearly defined and documented set of policies and procedures covering operational and communications activities, the …

A letter report issued by the General Accounting Office with an abstract that begins "The number of women participating in intercollegiate athletics at four-year colleges and universities increased substantially between school years 1981-82 and 1998-99, while the number of men participating increased more modestly. The total number of women's teams increased by 3,784 teams, compared to an increase of 36 men's teams. In all, 963 schools added teams and 307 discontinued teams since 1992-93. The two factors cited most often as greatly influencing the decision to add or discontinue teams were the need to address student interest in particular sports and the need to meet gender equity goals and requirements. Schools that discontinued men's teams also found the need to reallocate the athletic budget to other sports. Colleges and universities that discontinued a team typically took three months or less between originating the proposal and making the final decision. Most schools informed members of the campus community of the possibility that the team would be discontinued, and most held meetings with campus groups before making the final decision. Most schools offered to help affected athletes transfer to other schools, and students receiving athletics-related financial aid continued to receive financial aid …

A letter report issued by the General Accounting Office with an abstract that begins "Settling 30 years of sometimes acrimonious dispute, the National Park Service completed an exchange of land interests on two vacant parcels of land in Potomac Yard in March 2000. However, the Park Service could have received more than $15 million from the private developer--rather than owing the developer $14 million--if the exchanged interests had been appropriately valued. As a federal agency, the Park Service has a responsibility to protect federal taxpayers' interests when it acquires or conveys land interests. Yet, the Park Service did not do so when it instructed the appraiser to derive a value for development on the Alexandria parcel that was not shown to be reasonably probable, or when it used an appraised value on the Arlington parcel that understated the worth of the Park Service's interests. Consequently, the Park Service gave the developer credit for losses that might not have realistically occurred and did not receive enough credit for allowing the developer to develop the Arlington parcel. However, the transaction is now fully executed--as in similar situations when a government agency pays too much for an item under a contract--it is unlikely …

A letter report issued by the General Accounting Office with an abstract that begins "The Army deployed its team, called Task Force Hawk, to participate in a Kosovo combat operation known as Operation Allied Force. This report (1) examines how Task Force Hawk's concept of operation compared to Army and joint doctrine, (2) reviews the lessons learned identified from the operation and determines the status of actions to address those lessons, and (3) examines the extent to which the Army and the Air Force were able to operate together as a joint force. GAO concludes that Task Force Hawk's deep attacks against Serbian forces in Kosovo was consistent with doctrine, but was not typical in that the task force was supporting an air campaign rather than its more traditional role of being used in conjunction with Army ground forces to engage massed formations of enemy armor. The Army identified 107 items that require remedial action. As of January 2001, 47 of the 107 items had been recommended for closure. Action is in process for the remaining 60 lessons. Finally, the Army and the Air Force experienced significant problems in their ability to work together jointly and the interoperability of the …

A letter report issued by the General Accounting Office with an abstract that begins "Office of Management and Budget Circular A-76 competitions have reduced the estimated costs of Defense Department activities primarily through reducing the number of positions needed to perform activities being studied. The impact on employment, pay, and benefits of individual employees affected by A-76 studies varies depending on factors such as the results of the competitions, the availability of other government jobs, and other individual factors such as retirement eligibility. Pay may also be affected by the location and technical nature of the work. These factors make it difficult to draw universal conclusions about the effects of A-76 decisions on affected federal employees; employment options, pay, and benefits. GAO's analysis of three completed A-76 studies showed that about half of the civilian government employees remained in federal service following the studies, either in the new or another government organization with similar pay and benefits. There were relatively few involuntary separations."

A letter report issued by the General Accounting Office with an abstract that begins "The components, military services, and agencies of the Department of Defense (DOD) share many risks in their use of globally networked computer systems to perform operational missions. Many reports of vulnerabilities, organized intrusions, and theft related to department systems and networks have underscored weaknesses in DOD systems. In January 1998, DOD responded to these risks by announcing its plans for a Defense-wide Information Assurance Program to promote integrated, comprehensive, and consistent information assurance (IA) practices across the department. Although the program has addressed issues related to DOD's departmental IA goals, established new IA policy, improved communication across the department, and introduced mechanisms for monitoring IA efforts throughout DOD, many IA issues remain unaddressed. Given the high priority that DOD puts on IA, GAO believes the the program should have made progress on more of its implementation plan objectives by this time and gone further with the ones it has begun to address. Top-level DOD management has not carried out oversight commensurate with the program's high-priority role and the program has not received the resources that were judged necessary by DOD when the program was initiated. DOD …

A letter report issued by the General Accounting Office with an abstract that begins "Despite methodological limitations, demonstration studies provide program managers and policymakers with some useful information on the types of Special Supplemental Program for Women, Infants and Children (WIC) nutrition service interventions that can have positive results for participants. However, only one recent demonstration study provides any information on the costs associated with implementing various interventions. Given the limited resources available to provide WIC nutrition services, information on the costs to provide effective services could play a critical role in managers' decisions to implement the intervention and policymakers' decisions on funding the intervention."

A letter report issued by the General Accounting Office with an abstract that begins "Several Department of Defense (DOD) components have software and systems process improvement (SPI) programs that are aligned closely to the best practices embodied in the Software Engineering Institute (SEI) IDEAL model and thus provide excellent examples of SPI. Elsewhere in DOD, however, such programs are lacking. Where they do exist, these programs are being credited with producing higher quality software and systems products faster and at less expense, whether managed in a centralized or decentralized fashion. The Office of the Secretary of Defense (OSD) has an important leadership role to play in expanding SPI across the department. In particular, it can seize opportunities to build upon and leverage the existing base of SPI programs within DOD's components and help ensure that all of its components realize the strategic value (i.e., benefits that exceed costs) that both private and public-sector organizations, including some DOD components, attribute to these programs. Although OSD faces funding choices among competing leadership initiatives, such as its efforts to conduct software acquisition maturity assessments and collect software metrics, these are some of the very tasks that are embedded within an effective SPI program. …

A letter report issued by the General Accounting Office with an abstract that begins "This report updates the status of corrective measures taken by federal agencies to address internal control weaknesses that could affect the United States' ability to effectively respond to chemical or biological terrorist attacks. GAO, which cited these weaknesses in 1999, found that the agencies have significantly improved accountability over the medical supplies needed to treat victims of chemical or biological terrorism. However, ensuring that supplies are current, accounted for, and readily available depends in large part on successful collaboration with other entities. Until the Centers for Disease Control and Prevention (CDC) and the Office for Emergency Preparedness (OEP) formalize ad hoc arrangements with other entities covering the storage, management, stock rotation, and transporting of supplies, they run the risk that, in the event of a chemical or biological attack, the appropriate supplies will be unavailable. Also, unless the agencies' inventory requirements lists are up-to-date and reflect their own identified needs, the agencies cannot guarantee that they have the supplies on hand to fulfill their mission."

A letter report issued by the General Accounting Office with an abstract that begins "This report analyzes the gender and racial/ethnic diversity in the career Senior Executive Service (SES) governmentwide. GAO examines (1) whether the composition of the career SES changed during the 10-year period ending in fiscal year 1999 to include more minorities and women, (2) what proportion of women and minorities were appointed to the career SES annually during this 10-year period and whether the appointments reflected the SES "pipeline"--the group from which new SES members were generally appointed, and (3) how the representation of women and minority employees in the career SES as of fiscal year 1999 compared with other labor forces. GAO found that the representation of women and minorities in the career SES steadily increased during the 1990's, with the proportion of women going from 10 percent in 1990 to 22 percent in 1999. Similarly, the percentage of minority members went from seven percent to about 13 percent. The vast majority of these appointments came from within the ranks of GS-15 employees. Women and minorities had a somewhat lower representation in the SES when compared to other labor forces."

A letter report issued by the General Accounting Office with an abstract that begins "This report provides information on the Environmental Protection Agency's (EPA) management and oversight of project grants. Specifically, GAO examines (1) the dollar amounts of project grants EPA awarded in fiscal years 1996 through 1999 and the program activities they funded, by grantee type; (2) how the activities funded by the project grants align with the Government Performance and Results Act goals and objectives identified by EPA; and (3) the extent to which EPA uses its authority to deviate from relevant regulations in awarding grants. GAO found that EPA awarded about 17,000 project grants totaling more than $2.8 billion in fiscal years 1996 through 1999. Five categories accounted for nearly 80 percent of all project grant funds (1) general investigations, surveys or studies involving air and water quality; (2) research; (3) studies and cleanups of specific hazardous waste sites; (4) nonprofit organizations; and (5) training activities. EPA identified about 82 percent of the $1.4 billion in project grants awarded in fiscal years 1999 and 2000 as supporting four strategic goals under the Results Act. GAO found this to be the case in 93 of 100 grants reviewed. …

A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed the Gramm-Leach-Bliley Act (GLBA) to determine how it might affect oversight to ensure the securities industry's compliance with anti-money laundering requirements. Specifically, GAO examined (1) how federal bank regulators were overseeing suspicious activity report (SAR) compliance for broker-dealers under their jurisdiction before and after GLBA and (2) what actions the Securities and Exchange Commission (SEC) was taking to oversee SAR compliance of broker-dealers previously monitored by bank regulators. Since the passage of GLBA, the broker-dealer subsidiaries of depository institutions and their holding companies are no longer being examined to assess their compliance with SAR requirements, and although they are being examined for compliance with reporting currency transactions and other Department of the Treasury requirements. SEC has not assumed examination responsibility for broker-dealer subsidiaries because agency officials say that they lack specific authority to examine for compliance with the SAR banking rules."

A letter report issued by the General Accounting Office with an abstract that begins "The Air Force has made progress in developing the F-22, particularly with respect to fulfilling the criteria for awarding a fully funded contract for low-rate initial production. Nevertheless, it lags significantly in flight-testing because of continuing assembly and manufacturing delays, and it is behind schedule in completing nonflying tests that assess the aircraft's structural integrity These delays increase the risk that the Air Force will likely have to extend the test program past the planned completion date or proceed to the next stages of the program without completing all flight-tests. Moreover, the scheduling delays increase the likelihood that costs will not fall within the congressional cap. The Director of Operational Test and Evaluation has indicated that, on the basis of the test program's current status, operational testing cannot be started as scheduled without clearly unacceptable risks and will probably be delayed almost a year. The Director also concluded there was no reason to authorize low-rate production in January 2001 and some justification to delay it. Cost growth in the development program because of manufacturing and design problems and underestimated amounts of labor required to complete scheduled …

A letter report issued by the General Accounting Office with an abstract that begins "The computer systems that support the Department of Energy's (DOE) civilian research and development programs house enormous amounts of data. Although unclassified, some of the information in these systems is nevertheless sensitive and must be protected from inappropriate access or disclosure. For this reason, DOE property management regulations require the agency to clear the hard drives of all computers before they are transferred into the excess category for reuse or disposal. GAO found that DOE lacks standardized instructions, verification procedures, and training for agency and contract employees on how to properly clear excessed computers. DOE also does not ensure that procedures used to remove all software, information, and data from systems are effective. As a result, some of the excessed computers GAO inspected at DOE headquarters had information still stored on the hard drives."

A letter report issued by the General Accounting Office with an abstract that begins "GAO audited the Bureau of Public Debt's (BPD) Schedule of Federal Debt for the fiscal years 2000 and 1999. GAO found that (1) the Schedules of Federal Debt were presented fairly, in all material respects, in conformity with generally accepted accounting principles, (2) BPD had effective internal control over financial reporting and compliance with laws and regulations related to the Schedule of Federal Debt for the fiscal year ended September 30, 2000, and (3) there were no reportable noncompliance in fiscal year 2000 with a selected provision of a law GAO tested."

A letter report issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service's (IRS) fiscal year 2000 financial statements, including the accompanying notes, present fairly, in all material respects, in conformity with U.S. generally accepted accounting principles, IRS' assets, liabilities, net position, net costs, changes in net position, budgetary resources, reconciliation of net costs to budgetary obligations, and custodial activity, for fiscal year 2000. However, misstatements may nevertheless occur in other financial information reported by the IRS as a result of internal control weaknesses. Because of material weaknesses in internal controls, IRS did not maintain effective internal controls over financial reporting or compliance with laws and regulations, and thus did not provide reasonable assurance that losses, misstatements, and noncompliance with laws material in relation to the financial statements would be prevented or detected in an ongoing manner and on a timely basis. GAO's tests of compliance with selected provisions of laws and regulations disclosed two instances of noncompliance with laws and regulations that are reportable under U.S. generally accepted government auditing standards or Office of Management and Budget guidance."