Correspondence issued by the General Accounting Office with an abstract that begins "State and federal officials are concerned that as Internet cigarette sales continue to grow and as states' cigarette taxes increase, so will the amount of lost state tax revenue due to noncompliance with the Jenkins Act. The act requires any person who sells and ships cigarettes across a state line to a buyer, other than a licensed distributor, to report the sale to the buyer's state tobacco tax administrator. The Department of Justice (DOJ) is responsible for enforcing the Jenkins Act, and the Federal Bureau of Investigation (FBI) is the primary investigative authority. However, GAO found that DOJ and FBI headquarters officials did not identify any actions taken to enforce the Jenkins Act with respect to Internet cigarette sales. Since 1997, the Bureau of Alcohol, Tobacco, and Firearms (ATF) has begun three investigations of Internet cigarette vendors for cigarette smuggling that included the investigation of potential Jenkins Act violations. Overall, seven of nine selected states have made some effort to promote Jenkins Act compliance by Internet cigarette vendors by contacting Internet vendors and U.S. Attorneys' Offices, but they produced few results. GAO's Internet search efforts identified 147 website …

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed two competitive sourcing initiatives to determine whether they are consistent with the sourcing principles recommended by the Commercial Activities Panel. GAO found that, based on their current design, the administration's "performance target" and the fiscal year 2003 Treasury and General Government Appropriations bill, are not fully consistent with the sourcing principles adopted by the Panel. The most relevant recommended principle concerning these initiatives is that sourcing policy should "avoid arbitrary full-time equivalent (FTE) or other arbitrary numerical goals." The Office of Management and Budget (OMB) issued a memorandum in March 2001, setting goals for a percentage of agencies' FTE positions that are to be subjected to public-private competition or directly converted to contractor performance. This OMB initiative is not consistent with the Panel's recommended principles. There is no evidence to indicate that its numerical FTE goals were based on considered research and sound analysis. Any related goals should be based on a review of historical data on sourcing activity in the public and private sectors combined with an analysis of current and emerging market trends."

A letter report issued by the Government Accountability Office with an abstract that begins "Health savings accounts (HSA) and the high-deductible health insurance plans that are eligible to be coupled with them are a new type of consumer-directed health plan attracting interest among employers and consumers. Employers and plan enrollees may contribute to tax-advantaged HSAs, and enrollees can use the accounts to pay for health care expenses. Because HSAs and HSA-eligible plans are new, there is interest in the experiences of plan enrollees, as well as in comparing the plan features and enrollee characteristics with those of traditional plans, such as preferred provider organization (PPO) plans. GAO reviewed (1) the financial features of HSA-eligible plans in comparison with those of traditional plans, (2) the characteristics of HSA-eligible plan enrollees in comparison with those of traditional plan enrollees, (3) HSA funding and use, and (4) enrollees' experiences with HSA-eligible plans. GAO analyzed data regarding HSA-eligible and traditional plans and enrollees from national employer health benefits surveys, three selected employers, and a national broker of health insurance. GAO compared Internal Revenue Service (IRS) data for tax filers reporting HSA contributions with corresponding data for all tax filers under 65 years old. GAO …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed whether the Department of Health and Human Services' (HHS) Office of the Inspector General (OIG) conducted a thorough and complete investigation of possible misconduct by management of the Los Angeles District Attorney's Bureau of Family Support Operations (BFSO)."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO responded to congressional questions regarding its June 24, 1999, testimony on the need for stronger information security management, focusing on: (1) the effectiveness of federal agencies' implementation of the 1987 Computer Security Act; (2) what gaps the Presidential Decision Directive (PDD) No. 63 will fill within existing federal programs that would improve the security of federal computer systems; (3) how GAO's Information Security Management guide differ from existing National Institute of Standards Technology (NIST) issued guidelines and bulletins, and how agencies responded to the guidelines; and (4) whether the 1992 information security audits conducted by NIST and National Security Agency (NSA) were effective and useful and whether NIST and NSA should perform these audits on a regular basis."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO discussed human capital flexibilities as they relate to the specific authorities granted to GAO through legislation enacted in 1980 and 2000. The GAO Personnel Act of 1980 implemented a broad banded pay-for-performance system for GAO analysts and specialists and certain special Comptroller General appointment authorities that were granted by Congress. The October 2000 Personnel Flexibilities Act gave GAO additional tools to: realign its workforce in light of mission needs and overall budgetary constraints; correct skills imbalances; and reduce high-grade, managerial, or supervisory positions without reducing the overall number of GAO employees. GAO believes that these tools have provided the agency with much needed flexibility to perform its mission in an efficient, effective and economical manner while incorporating adequate safeguards to prevent abuse of employees."

A letter report issued by the Government Accountability Office with an abstract that begins "Civilian agencies obligated over $135 billion in fiscal year 2010 for services --80 percent of total civilian spending on contracts. Services acquisitions have suffered from inadequate planning, which can put budget, schedule, and quality at risk. GAO was asked to examine how civilian agencies conduct acquisition planning for services contracts and assessed (1) the extent to which agencies have developed policies and procedures for acquisition planning, (2) how agencies have carried out acquisition planning, and (3) the extent to which agencies' guidance identifies when to begin and how long acquisition planning should take. GAO reviewed acquisition planning at the four civilian agencies with the most spending on professional, administrative, and management support services. GAO also reviewed Federal Acquisition Regulation (FAR) provisions; agency regulations and guidance; and 24 selected contracts; and interviewed agency officials."

A letter report issued by the General Accounting Office with an abstract that begins "This report discusses (1) the amount of improper payments reported in agencies' fiscal year 2000 financial statements, (2) the extent to which agencies' fiscal year 2002 performance plans address improper payments, (3) the extent to which the Office of Management and Budget (OMB) has implemented previous GAO recommendations in this area, and (4) other actions that might encourage agencies to better report improper payments. Of the 15 agency performance plans GAO reviewed, only 4 comprehensively addressed any of the Government Performance and Results Act requirements for evaluating the effectiveness of federal programs and the resources spent on them. GAO found that improper payments often result from a lack of, or breakdown in, internal controls. This report also contains recommendations for agencies to assign responsibilities to minimize improper payments and for OMB to assist agencies in identifying and implementing corrective actions."

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the gun buyback program administered by the Department of Housing and Urban Development's (HUD) Office of Inspector General (OIG) under Operation Safe Home, focusing on whether the: (1) OIG has used Operation Safe Home funds for that purpose; and (2) OIG has the legal authority to use funds appropriated for Operation Safe Home for gun buyback programs. GAO noted that: (1) OIG has used $30,000 of Operation Safe Home appropriations to finance a gun buyback program in association with the Washington, D.C. Metropolitan Police Department; and (2) OIG has the authority to use funds appropriated for Operation Safe Home to fund a gun buyback program in the District of Columbia."

A letter report issued by the General Accounting Office with an abstract that begins "The Federal Transit Administration's (FTA) New Starts program has provided state and local agencies with more than $6 billion in the last eight years to help design and construct transit projects. Although the funding for this program is higher than it has ever been, the demand for these resources is also extremely high. FTA was directed to prioritize projects for funding by evaluating, rating, and recommending potential projects on the basis of specific financial and project justification criteria. This report discusses (1) the refinements made to FTA's evaluation and rating process since last year, (2) how New Starts projects were selected for FTA's New Starts report and budget request for fiscal year 2002, and (3) FTA's remaining New Starts commitment authority. GAO found that FTA made several refinements to its rating process. For instance, potential grantees were more strictly assessed on their ability to build and operate proposed projects than in the past. FTA also made several technical changes and established new performance measures to evaluate the program. New Starts projects were selected by evaluating 40 new projects for 2002 and developing ratings for 26 of …

A letter report issued by the General Accounting Office with an abstract that begins "Consistently classifying, defining, and distinguishing among the range of medical services provided today--from diagnoses to treatments--is critical for reimbursing providers and analyzing health care utilization, outcomes, and cost. Codes serve this role by assigning each distinct service a unique identifier. Health care providers, such as hospitals and physicians, report medical conditions and the health-related services they have provided to patients on medical records. In August 2000, the Department of Health and Human Services (HHS) adopted two standard code sets for reporting medical procedures: (1) the International Classification of Diseases, 9th Revision, Clinical Modification, Volume 3 (ICD-9-CM Vol. 3); and (2) the Current Procedural Terminology (CPT). Despite HIPAA's goals for administrative simplification, many representatives of the health care industry have expressed concern that the individual limitations of these code sets result in inefficiencies in record keeping and data reporting. GAO found that, given the 18-month time frame allotted to HHS under HIPAA for adopting standard code sets, ICD-9-CM Vol. 3 and CPT were practical options for HIPAA standard code sets despite some limitations. Both code sets meet almost all of the criteria for standard code sets recommended …

A letter report issued by the General Accounting Office with an abstract that begins "GAO followed up on its report on the Internal Revenue Service's (IRS) fiscal year (FY) 1998 financial statements."

A letter report issued by the General Accounting Office with an abstract that begins "The U.S. Customs Service has begun a multiyear, multibillion-dollar project: the Automated Commercial Environment (ACE), a new import processing system that is planned to support effective and efficient movement of goods into the United States. By congressional mandate, Customs' expenditure plans for ACE must meet certain conditions, including being reviewed by GAO. This report addresses whether Customs' latest plan satisfies these conditions and provides observations about the plan and Customs' efforts to implement GAO's open recommendations for improving ACE management. Customs' May 2002 ACE expenditure plan is the third in a series of legislatively required plans. This plan provides for the design, development, and deployment of the second release of the first of four planned ACE increments. The plan also meets the legislative conditions governing investment in ACE that Congress imposed on Customs. Since 1999, GAO has reported on Customs' management of ACE and made a series of recommendations to correct deficiencies. Customs currently has efforts under way to respond to all of GAO's recommendations. One of these deficiencies that affects the third expenditure plan is Customs' lack of effective cost estimating capabilities. Specifically, the cost …

A letter report issued by the General Accounting Office with an abstract that begins "The three largest disability programs collectively provided $89.7 billion in cash benefits to 10.2 million adults in 2001. However, the Disability Insurance (DI) program, Supplemental Security Income (SSI) program, and VA disability criteria reflect neither medical and technological advances nor the labor market changes that affect the skills needed to perform work and work settings. If these federal disability programs do not update scientific and labor market information, they risk overestimating the limiting nature of some disabilities while underestimating others. Twelve years ago, both the Social Security Administration and the Department of Veterans Affairs (VA) began reviewing relevant medical advances and updating the criteria they use to evaluate claims. However, the time the agencies are taking to revise the medical criteria could undermine the very purpose of the update. Moreover, because of the limited role of treatment in the statutory and regulatory design of these programs, the updates have not fully captured the benefits afforded by advances in treatment. Also, the disability criteria used by DI, SSI, and VA programs have not incorporated labor market changes. These programs continue to use outdated information about the types …

Other written product issued by the General Accounting Office with an abstract that begins "GAO commented on whether the Office of Management and Budget's (OMB) application of a rescission to the District of Columbia Courts appropriations was proper. The District of Columbia Courts stated that the law mandating the rescission applied to federal entities and questioned whether the rescission should apply to it, since the Courts and the federal government were separate legal entities. GAO held that OMB's application of the rescission to the Courts discretionary accounts was reasonable because the Courts were considered an instrumentality of the federal government."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the World Trade Organization's (WTO) dispute settlement system, focusing on the: (1) outcome and commercial impact of completed cases involving the United States; and (2) major issues that have emerged in using the system."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Bureau of the Public Debt's (BPD) computer controls, focusing on: (1) the vulnerabilities identified; and (2) a follow-up on previously reported vulnerabilities."