Correspondence issued by the General Accounting Office with an abstract that begins "GAO initiated a governmentwide review of the implementation of the Federal Civil Penalties Inflation Adjustment Act of 1990. The act requires each federal agency to issue a regulation adjusting its covered maximum civil monetary penalties for inflation by October 23, 1996, and requires each agency to make necessary adjustments at least once every 4 years thereafter. During the review, GAO determined that the Farm Credit Administration had adjusted its civil penalties in a manner inconsistent with the requirements of the statute."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Fallen Firefighters Foundation, for fiscal years 2000 and 1999. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO initiated a governmentwide review of the implementation of the Federal Civil Penalties Inflation Adjustment Act of 1990. The act requires each federal agency to issue a regulation adjusting its covered maximum civil monetary penalties for inflation by October 23, 1996, and requires each agency to make necessary adjustments at least once every 4 years thereafter. During the review, GAO determined that the Department of Commerce had adjusted its civil penalties in a manner inconsistent with eh requirements of the statute."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Retired Enlisted Association, Incorporated, for fiscal years 2001, 2000, and 1999. GAO did not review the auditors' working papers and did not render an audit opinion. The audit reports included the auditors' opinions that the financial statements of the corporation do not present fairly, in accordance with generally accepted accounting principles, the financial position of the corporation or the changes in its net assets or cash flows for 2001, 2000, and 1999."

Correspondence issued by the General Accounting Office with an abstract that begins "A 1992 GAO report found that the U.S. Postal Service's (USPS) use of the pay-as-you-go basis of accounting for the postretirement health benefit costs of employers participating in multiemployer plans was in accordance with existing private sector generally accepted accounting principles. GAO recently concluded that that report did not adequately consider the potential accounting ramifications of USPS's unique statutory obligations, which are not applicable to other multiemployer plans--both pension and other postretirement benefit plans. Given this, combined with the economic and competitive environment USPS now faces, ongoing efforts to transform USPS to address its financial and operational challenges, and both the Congress's and the public's call for more information and transparency in financial reporting, GAO concludes that now is an opportune time for USPS to reassess how best to account for and disclose this significant financial obligation."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Conference on Citizenship, for fiscal years 2001 and 2002. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

A statement of record issued by the General Accounting Office with an abstract that begins "To protect the nation from terrorist attacks, homeland security stakeholders must more effectively work together to strengthen the process by which critical information can be shared, analyzed, integrated and disseminated to help prevent or minimize terrorist activities. The success of a homeland security strategy relies on the ability of all levels of government and the private sector to communicate and cooperate effectively with one another. Activities that are hampered by organizational fragmentation, technological impediments, or ineffective collaboration blunt the nation's collective efforts to prevent or minimize terrorist acts. The challenges facing the homeland security community require a commitment to focus on transformational strategies, including strengthening the risk management framework, refining the strategic and policy guidance structure to emphasize collaboration and integration among all relevant stakeholders, and bolstering the fundamental management foundation integral to effective public sector performance and accountability. Implementation of these strategies along with effective oversight will be necessary to institutionalize and integrate a long-term approach to sustainable and affordable homeland security."

Correspondence issued by the General Accounting Office with an abstract that begins "The Department of the Treasury is authorized by Congress to borrow money on the credit of the United States to fund operations of the federal government. Within Treasury, the Bureau of the Public Debt (BPD) is responsible for prescribing the debt instruments, limiting and restricting the amount and composition of the debt, paying interest to investors, and accounting for the resulting debt. BPD is also responsible for issuing Treasury securities to trust funds for trust fund receipts not needed for current benefits and expenses. In connection with fulfilling its requirement to audit the U.S. government's fiscal year 2001 financial statements, GAO reviewed the general and application computer controls over key financial systems maintained and operated by BPD. BPD maintained, in all material respects, effective internal control relevant to the Schedule of Federal Debt related to financial reporting and compliance with applicable laws and regulations as of September 30, 2001. BPD's internal control, which includes the general and application controls over key BPD systems relevant to the Schedule of Federal Debt, provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the Schedule of Federal Debt for …

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Federation of Music Clubs, for the fiscal year ended June 30, 2001. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Vietnam Veterans of America, Inc., for fiscal year 2001. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "This primer on private pensions provides information on the basic features of the private pension plan system and the federal framework that governs how private plans must operate. GAO answers questions about the types of plans that private employers may sponsor, the benefits these plans provide, and the basic requirements that govern how these plans are administered."

Guidance issued by the General Accounting Office with an abstract that begins "The Financial Audit Manual (FAM), published in July 2001, provides guidance for financial audits done by the Inspector General community, GAO, and their contractors. The FAM is a key part in enhancing accountability over taxpayer-provided resources. GAO and the President's Council on Integrity and Efficiency (PCIE) are committed to keeping the FAM current. With this goal in mind, a GAO/PCIE task force prepared an exposure draft to add new sections and to update existing sections of volume II of the FAM."

Correspondence issued by the General Accounting Office with an abstract that begins "A new convention center is being constructed in accordance with the Washington Convention Center Authority Act of 1994, which authorizes the Washington Convention Center Authority (WCCA) to construct, maintain, and operate a new convention center while continuing to maintain and operate the existing convention center. GAO reviewed (1) issues related to the Revised Guaranteed Maximum Price agreement (RGMP) set in January 2002; (2) the status of construction and significant construction issues that could delay completion of the project; (3) whether the January 2002 estimated total project cost of $799.5 million has changed, and if so, the causes and nature of the changes; and (4) whether WCCA's funding appears to be sufficient to cover the current estimated total project cost. GAO found that on January 31, 2002, the RGMP was set by the construction manager and WCCA at $590.7 million. As of June 30, 2002, the RGMP has increased by $7 million to $597.7 million. The project construction schedule established by the RGMP includes deadlines for (1) substantial completion of convention-ready areas by March 31, 2002; (2) substantial completion of all remaining areas by June 30, 2003; and (3) …

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the Environmental Protection Agency's (EPA) proposal to reduce the number of full-time employees from its enforcement budget for compliance monitoring and civil enforcement activities to evaluate EPA's statements that (1) the jobs being eliminated are ones that EPA has allowed to lapse or has been unable to fill and (2) the reductions will be managed through normal attrition, without any loss of enforcement expertise and without shifting staff to nonenforcement functions. GAO found that EPA received a total of 1,464.8 full-time equivalent (FTE) positions for civil enforcement and compliance-monitoring functions under its Environmental Program and Management appropriation. EPA's fiscal year 2001 operating plan included full funding for the FTE positions provided for civil enforcement and compliance-monitoring activities. According to Office of Compliance and Enforcement (OECA) officials, the agency had no specific plans to leave vacancies open in anticipation of planned reductions in the workforce for compliance monitoring and civil enforcement. According to EPA officials, the agency does not assume or use any attrition rate in developing its annual budget. Instead, EPA establishes FTE ceilings for each of its program offices, which are expected to manage their …

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements for the National Ski Patrol System, Incorporated, for fiscal years 2000 and 2001. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "Earlier this year, GAO began a governmentwide review of the implementation of the Federal Civil Penalties Inflation Adjustment Act of 1990. The act requires each federal agency to issue a regulation adjusting its covered maximum civil monetary penalties for inflation by October 23, 1996, and requires each agency to make necessary adjustments at least once every 4 years thereafter. During the review, the Customs Service's Office of Chief Counsel indicated that three of the agency's civil penalties are covered by the act but that the agency had not adjusted any of them for inflation."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements for the Military Order of the Purple Heart of the United States of America, Incorporated, for fiscal year 2001. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Polish Legion of American Veterans, U.S.A., for fiscal year 2001. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinion that the financial statements of the corporation were presented fairly on a modified cash basis of accounting."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO conducted a study on Internet gambling and the use of credit cards to fund Internet gambling activities. Currently, both state and federal laws apply to Internet gambling in the United States. The Wire Act is the federal statute that has been used to prosecute federal Internet gambling cases. The act prohibits gambling businesses from using interstate or international wires to knowingly receive or send certain types of bets or information that would assist in placing bets. Although the Wire Act has been successfully used to prosecute gambling businesses through the Internet, the statute contains certain ambiguities that may limit its applicability. Two types of credit card organizations handle the four major credit cards issued in the United States. Credit card associations are owned by a large network of member financial institutions, which may approve credit card applications and issue credit cards, approve and sign up merchants to accept the cards, or both. Credit card associations have focused primarily on facilitating the blocking of Internet gambling transactions. Credit card companies have focused primarily on prohibiting Internet gambling sites from becoming credit card merchants."

Correspondence issued by the General Accounting Office with an abstract that begins "Congress has provided funding for numerous highway demonstration projects in legislation authorizing surface transportation programs as well as annual appropriations acts for the Department of Transportation (DOT). In some cases, the projects are identified in the legislation itself, and in others they are identified in committee reports accompanying the legislation. These projects are generally designated for specific locations within states and for specific purposes, and the funds made available for them generally remain available until expended. As of August 16, 2002, there were 42 highway demonstration projects authorized prior to the Transportation Equity Act for the 21st Century (TEA-21) with obligations of less than 15 percent of their total funding amount. For nine of the 42 projects, there are no plans to obligate most of the approved funds by September 30, 2004. These nine projects account for $19.4 million in unobligated funds. Three of the projects have been completed or dropped by the city or state. For the remaining six projects, state and local officials intend to request federal legislation to revise the project description or make the funds available for other projects."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-212G, Benefit System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act, October 2003. The Federal Financial Management Improvement Act of 1996 requires that agencies implement and maintain financial management systems that substantially comply with federal financial and management system requirements. These requirements are detailed in the Federal Financial Management System Requirements series issued by the Joint Financial Management Improvement Program (JFMIP) and in the guidance issued by the Office of Management and Budget Circular A-127. GAO issued a checklist, which reflects JFMIP's Benefit System Requirements, to assist (1) agencies in implementing and monitoring their benefit systems and (2) managers and auditors in reviewing their benefit systems to determine if they substantially comply with the act. Among the types of benefit programs covered by these systems are those for retirement, disability, death, survivor, and other. This checklist is provided as a tool for use by experienced staff and is one in a series of documents intended to assist agencies in improving or maintaining effective operations."

Testimony issued by the General Accounting Office with an abstract that begins "As the baby boomers age, spending on long-term care for the elderly could quadruple by 2050. The growing demand for long-term care will put pressure on federal and state budgets because long-term care relies heavily on public financing, particularly Medicaid. Nursing home care traditionally has accounted for most Medicaid long-term care expenditures, but the high costs of such care and the preference of many individuals to stay in their own homes has led states to expand their Medicaid programs to provide coverage for home- and community-based long-term care. GAO found that a Medicaid-eligible elderly individual with the same disabling conditions, care needs, and availability of informal family support could find significant differences in the type and intensity of home and community-based services that would be offered for his or her care. These differences were due in part to the very nature of long-term care needs--which can involve physical or cognitive disabling conditions--and the lack of a consensus as to what services are needed to compensate for these disabilities and what balance should exist between publicly available and family-provided services. The differences in care plans were also due to …

Testimony issued by the General Accounting Office with an abstract that begins "E-government is critical to the government's ability to effectively communicate with the public. Both Congress and current and past administrations have emphasized the importance of e-government and have put forth proposals to address the challenges associated with this issue. Earlier this year, the Senate passed S. 803, the E-government Act of 2002. To accomplish the goal of enhancing the management and promotion of e-government, S. 803 addresses many of the substantive information resource and management challenges facing the government today. Initiatives contained in this bill represent important steps in creating a government that is more efficient, effective, and focused on citizens' needs. Specifically, the bill would (1) secure the transmission of sensitive information in e-government transactions by promoting the development of electronic signatures, (2) protect individuals' privacy by requiring agencies to conduct privacy impact assessments, and (3) make government information more accessible to the public."

Testimony issued by the General Accounting Office with an abstract that begins "In March of this year, GAO testified before the House Subcommittee on Oversight and Investigations, Committee on Veterans' Affairs, about the Department of Veterans Affairs' (VA) information technology (IT) program, and the strides that the Secretary had made in improving departmental leadership and management of this critical area--including the hiring of a chief information officer. At the Subcommittee's request, GAO evaluated VA's new IT organizational structure, and provided an update on VA's progress in addressing other specific areas of IT concern and our related recommendations pertaining to enterprise architecture, information security, the Veterans Benefits Administration's replacement compensation and pension payment system and maintenance of the Benefits Delivery Network, and the government computer-based patient record initiative."