Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Pearl Harbor Survivors Association for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinion that, without exception, the financial statements of the corporation were presented fairly on a modified cash basis of accounting."

A statement of record issued by the General Accounting Office with an abstract that begins "This testimony discusses the Immigration and Naturalization Service's (INS) processes for denying aliens entry at airports and other points of entry, including the expedited removal and credible fear processes. The Illegal Immigration Reform and Immigrant Responsibility Act of 1996 included a provision--expedited removal--for dealing with aliens who try to enter the United States by engaging in fraud or misrepresentation (e.g. falsely claiming to be a U.S. citizen or misrepresenting a material fact) or who arrive with fraudulent, improper, or no documents (e.g. visa or passport). The expedited removal provision reduces an alien's right to seek review of a determination of inadmissibility decision. The Act also allows expedited removal orders to be issued to aliens who have entered the United States without being inspected or paroled at a port of entry. INS and immigration judges implement the act's provisions on the expedited removal of aliens."

Correspondence issued by the General Accounting Office with an abstract that begins "This report identifies federal funding for fiscal years 1999 and 2000 that supported reproductive health activities of the following four nonprofit organizations: the Planned Parenthood Federation of America, the Population Council, the International Planned Parenthood Federation, and The Alan Guttmacher Institute. GAO found that these organizations used $184 million in federal funds for fiscal year 1999 and $196 million in federal funds for fiscal year 2000 to support domestic and international activities related to reproductive health. The Department of Health and Human Services and the U.S. Agency for International Development were the major sources of these funds. Four Senate committees and four House committees have jurisdiction over the authorization of the programs under which the funding was provided. In addition, the Senate and House Committees on Appropriations each have subcommittees that have jurisdiction over the appropriations for the programs through which the funds are provided."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO examined the Bureau of the Census' estimates of e-commerce in 1999 to determine whether GAO should revise the results of its 2000 report on sales tax issues from e-commerce (GAO/GGD/OCE-00-165). This report uses private-sector forecasts of Internet and total remote sales as the basis for several scenarios illustrating the impact of such sales on state and local sales and use tax revenues. The scenarios show that considerable uncertainty exists about the size of the impacts and how various assumptions about sales, compliance, and other factors contribute to that uncertainty. Census' new e-commerce estimates do not provide a basis for revising the results GAO found in its 2000 report. Census' definition of e-commerce is broader than Internet sales. Because of the way firms provide information on their e-commerce sales to Census, Internet sales cannot be separated from the broader e-commerce sales at a level of detail that allows GAO to compare Census' results with the Internet sales estimates used in its 2000 report."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Military Order or the World Wars for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions 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 reviewed the audit report covering the financial statements of the Jewish War Veterans, U.S.A., National Memorial, Incorporated, for fiscal year 2000. 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 "In July 2000, the Department of Defense published a proposed revision of its guidelines for developing profit objectives used in contract negotiations. The existing profit policy guidelines address investment in facilities and equipment, performance risk, and contract type risk. For each profit factor, the contracting officer determines an appropriate value and applies it against a specified base to develop the profit objectives. The proposed revision would make the following changes to the profit guidelines: (1) include a fourth element--cost efficiency, that would allow the contracting officer to reward cost reduction efforts; (2) eliminate profit on investment in buildings and reduce the amount of profit derived from equipment investment; (3) increase the amount of profit based on performance risk; and (4) add general and administrative expenses to the cost base used to compute profit for performance risk, contract type risk, and cost efficiency. The decrease in profit for investment in facilities would be offset by the increased profit derived from performance risk and the inclusion of general and administrative expenses."

Guidance issued by the General Accounting Office with an abstract that begins "This is one in a series or reports designed to help federal agencies improve or maintain effective internal control, financial management systems, and financial reporting. GAO discusses the status of the 13 remaining standards in Title 2, "Accounting," of the GAO Policy and Procedures Manual for Guidance of Federal Agencies in light of the most recent compendium of Federal Accounting Standards Advisory Board (FASAB) standards and guidance. GAO either (1) reprinted the standards that remain in effect, along with any updated citations to relevant guidance, or (2) provided the citation of current guidance replacing that standard."

Correspondence issued by the General Accounting Office with an abstract that begins "The Washington Convention Center Authority will build, maintain, and operate the new convention center as well as maintain and operate the existing convention center. This report reviews (1) the status of the new convention center project as of July 2001 and (2) the guaranteed maximum price (GMP) agreement. The revised GMP has not yet been set because WCCA and the construction manager haven't agreed on the project schedule and the estimated cost of pending charges. The GMP--which covers most of the hard costs of actual construction, such as masonry, carpentry, and metals, but excludes soft-cost items--is based on a set of agreed-upon assumptions about work quantities and unit costs of performing such work. The GMP amount of $500.6 million will be adjusted as the project progresses. As of July 2001, WCAA's monthly report estimates total construction costs at $778.2 million, including a $14.6 million contingency amount as a cushion against unforeseen future increases. This represents a nine-percent increase over the original estimate of $714 million. WCCA included a project contingency of $30.5 million in the September 1998 cost estimate. The estimated project cost of $778.2 million as of …

Correspondence issued by the General Accounting Office with an abstract that begins "Because the military's weapon systems, particularly communication systems, have not been sufficiently interoperable, the services have experienced difficulty in operations ranging from the Gulf War to Kosovo. In Joint Vision 2020, a strategic statement on the transformation efforts of U.S. military forces, the Chairman of the Joint Chief of Staff recognizes that a joint force is essential to operational success and envisions an interoperable joint force with technologically advanced warfighting capabilities able to dominate any adversary by 2020. This vision also emphasizes the importance of experimenting with new joint warfighting concepts. The Joint Requirements Oversight Council plays a key role in advancing the joint warfighting capabilities of U.S. forces in support of Joint Vision 2020. The Council oversees the joint requirements process by assessing and approving the services' joint requirements and deficiencies. The Council also reviews and approves plans for correcting those deficiencies. Finally, the Council ensures interoperability and that the services have linked their capabilities to Joint Vision 2020. The Chairman of the Joint Requirements Oversight Council and others have identified and begun to address several weaknesses. Because these efforts are in the early stages, it is …

Correspondence issued by the General Accounting Office with an abstract that begins "This report provides information on improper payments that federal agencies reported in their fiscal year 2000 financial statements. GAO found that the amount of improper payments reported in agency financial statements has remained consistent at about $20 billion for the past three years. Even though these amounts are substantial, agency-specific audits and studies indicate the improper payment problem is much more widespread than disclosed in agency financial statement reports. The President's Management Agenda for Fiscal Year 2002 has made the reduction of improper payments a priority. The Administration has taken steps to require federal agencies to identify erroneous payments and to discuss planned actions to better manage these payments."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed an audit report covering the financial statement of the Polish Legion of American Veterans, U.S.A., for fiscal year 2000. 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 "This report reviews the military's efforts to attack time-critical targets, such as mobile theater missiles, surface-to-air missile launchers, and cruise missile batteries. GAO found that the Defense Department (DOD) has developed guidance to help the armed services achieve system interoperability as well as develop oversight controls, directives, and policies and to achieve interoperability. DOD has also worked to develop joint capabilities through exercises and advanced concept technology demonstrations. The individual services have undertaken various efforts to improve their own capability to attack time-critical targets. Although these efforts are helping DOD to improve the sensor-to-shooter process, much more needs to be done to significantly reduce the time it takes to strike time-critical targets. First, DOD needs to overcome cultural impediments to joint warfighting. Second, some of DOD's current oversight and control mechanisms are simply not working. Third, DOD still lacks a joint service concept of operations to defeat time-critical targets. As a result, each military service plans and acquires systems to meet requirements under its own concept of operations. DOD has recently developed plans and initiatives to address these problems. It is too early to determine whether these steps …

Correspondence issued by the General Accounting Office with an abstract that begins "In 1997, the Federal Aviation Administration (FAA) adopted a pilot program, known as the Corporate Maintenance Philosophy, that reduced the frequency of periodic maintenance and certification in FAA's Alaskan Region. In 2001, the Federal Labor Relations Authority ruled that FAA must revert back to the national maintenance and certification standards in the Alaskan Region because it had not negotiated an extension of the pilot program with its unions. GAO found that FAA's Alaskan Region has not fully returned to the national standards, but FAA officials believe that the transition will be completed by January 1, 2002. Seven of 12 locations had finished updating maintenance and certification information into FAA's computerized maintenance management system (MMS) by the October 1, 2001, deadline. In several locations where MMS had been updated, however, the standards that incorporated were not subjected to quality control checks. GAO was unable to determine whether periodic maintenance in some areas has been done with the frequency required by the national guidelines. FAA is hiring additional staff to perform maintenance and certifications and will appoint managers to check the accuracy of MMS data. The process of certifying equipment …

A statement of record issued by the General Accounting Office with an abstract that begins "Federal research and preparedness activities related to bioterrorism center on detection; the development of vaccines, antibiotics, and antivirals; and the development of performance standards for emergency response equipment. Preparedness activities include (1) increasing federal, state, and local response capabilities; (2) developing response teams; (3) increasing the availability of medical treatments; (4) participating in and sponsoring exercises; (5) aiding victims; and (6) providing support at special events, such as presidential inaugurations and Olympic games. To coordinate their efforts to combat terrorism, federal agencies are developing interagency response plans, participating in various interagency work groups, and entering into formal agreements with other agencies to share resources and capabilities. However, coordination of federal terrorism research, preparedness, and response programs is fragmented, raising concerns about the ability of states and localities to respond to a bioterrorist attack. These concerns include insufficient state and local planning and a lack of hospital participation in training on terrorism and emergency response planning. This testimony summarizes a September 2001 report (GAO-01-915)."

Other written product issued by the General Accounting Office with an abstract that begins "The Recreational Fee Demonstration Program authorizes four land management agencies-- the National Park Service, the Fish and Wildlife Service (FWS), the Bureau of Land Management (BLM), and the Forest Service--to establish, charge, collect, and use fees at a number of sites. The program's goals are to (1) enhance visitor services, (2) address a backlog of needs for repair and maintenance, and (3) manage and protect resources. GAO found that the agencies applied "entrance fees" for basic admission to an area and "user fees" for specific activities such as camping or launching a boat. Under the law, 80 percent of program revenue must be used at the site where it was collected, and the remaining 20 percent may be distributed to other sites that may or may not be participating in the demonstration program. Some of the sites that GAO surveyed experimented with innovative fee designs and collection methods, such as reducing fees during off-peak seasons and allowing visitors to use credit cards, but room for additional innovation exists, particularly in the areas of fee collection and coordination. Three areas of program management could be improved. First, …

Testimony issued by the General Accounting Office with an abstract that begins "Federal agencies rely extensively on computer systems and electronic data to support their missions. The security of these systems is essential to avoiding disruptions in critical operations and to prevent data tampering, fraud, and inappropriate disclosure of sensitive information. GAO analyzed information security audits and evaluations at 24 major federal departments and agencies since July 2000. This testimony summarizes (1) the pervasive weaknesses that led GAO to begin reporting information security as a government-wide high-risk issue in 1997, (2) the serious risks that these weaknesses pose at selected agencies and common weaknesses that agencies need to address to improve their information security programs, and (3) the importance of establishing strong agency-wide security management programs and developing a comprehensive government-wide strategy for improvement."

Testimony issued by the General Accounting Office with an abstract that begins "A 1995 Presidential Decision Directive gave the highest priority to developing the capabilities to detect, prevent, defeat, and manage the consequences of a nuclear, biological, or chemical attack. In addition, the former Secretary of Defense emphasized at his 1997 confirmation hearing the threat that U.S. forces abroad face from chemical and biological weapons. The Office of the Secretary of Defense, the joint staff, and the armed services play distinct but interrelated roles in ensuring medical readiness. Defense planning is led by the Office of the Secretary of Defense, which sets policy and develops defense planning guidance. On the basis of this guidance, the Joint Chiefs issue a biannual Joint Strategic Capabilities Plan for the nation's unified combat commands. These commands are responsible for fighting and winning wars within a particular area, usually defined by geographical boundaries. The commanders-in-chief develop war plans and requirements that specify the combat troops and support that will be needed to meet the threat and mission assigned by the Capabilities Plan. The services, in turn, train and equip the forces, including medical personnel, to meet the needs of the commanders-in-chief. So far, neither DOD …

Testimony issued by the General Accounting Office with an abstract that begins "The United States now confronts a range of diffuse threats that put increased destructive power into the hands of small states, groups, and individuals. These threats include terrorist attacks on critical infrastructure and computer systems, the potential use of weapons of mass destruction, and the spread of infectious diseases. Addressing these challenges will require leadership to develop and implement a homeland security strategy in coordination with all relevant partners, and to marshal and direct the necessary resources. The recent establishment of the Office of Homeland Security is a good first step, but questions remain about how this office will be structured, what authority its Director will have, and how this effort can be institutionalized and sustained over time. Although homeland security is an urgent and vital national priority, the United States still must address short-term and long-term fiscal challenges that were present before September 11."

Other written product issued by the General Accounting Office with an abstract that begins "The Core Financial System Requirements document is intended to assist agencies when reviewing new core financial systems and when improving or evaluating existing core financial systems. It provides the baseline functionally in order to support agency missions and comply with laws and regulations. The final issuance of this document will augment existing federal financial management system functional requirements used in assessing compliance with the Federal Financial Management Improvement Act."

Testimony issued by the General Accounting Office with an abstract that begins "The attacks of September 11 and the recent anthrax cases have heightened long-standing concerns about the proliferation of weapons of mass destruction. The United States and the international community have undertaken several efforts over the years to secure these weapons and prevent their spread. Today, there is renewed need to maintain strong international controls over such weapons and related technologies, and to reevaluate the effectiveness of the controls. The United States has used the following four key policy instruments to combat the proliferation of weapons of mass destruction: (1) international treaties, (2) multilateral export control arrangements, (3) U.S. export controls, and (4) security assistance to other countries. Each instrument is important to preventing the transfer of weapons of mass destruction and associated technologies to terrorists or rogue states, but each has limitations. International treaties restrict transfers of weapons of mass destruction technologies, but their effectiveness depends on whether treaties can be verified and enforced and whether all countries of concern are members. Multilateral export control arrangements are voluntary, nonbinding agreements under which countries that produce the technologies used to develop weapons of mass destruction agree to restrict the …

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses GAO's recent work on U.S. nonproliferation programs and comments on S. 673--a bill to establish an interagency committee to review and coordinate such programs. GAO found that the U.S. programs have achieved some success, but more needs to be done to keep nuclear weapons, materials, and technologies out of the hands of terrorists and countries of concern. Furthermore, questions exist about how to sustain the security improvements being made. The Department of Energy (DOE) and the Department of State programs to employ weapons scientists face difficulty in conclusively demonstrating that they are preventing the spread of weapons-related knowledge and expertise. With respect to S. 673, there is some debate among officials about the need for more coordination of U.S. nonproliferation programs. On the basis of the findings of two independent commissions that recently examined these programs, GAO believes that more coordination would be helpful and that the legislation could serve as a vehicle to share information and best practices for addressing problems GAO identified. S. 673 could be strengthened by mandating development of an overarching strategic plan that clearly identifies overall goals, time frames for …

Testimony issued by the General Accounting Office with an abstract that begins "The Balanced Budget Act of 1997 required Medicare to change its payment system for ambulance services. In response, the Health Care Financing Administration (HCFA), now called the Centers for Medicare and Medicaid Services (CMS), proposed a fee schedule to standardize payments across provider types on the basis of national rates for particular services. Under the act, the fee schedule was to have applied to ambulance services furnished on or after January 1, 2000. HCFA published a proposed rule in September 2000 and has received public comment, but it has not yet issued a final rule. This testimony discusses the unique concerns of rural ambulance providers and the likely effects of the proposed fee schedule on these providers. Many rural ambulance providers face a set of unique challenges in implementing an appropriate payment policy. Rural providers--particularly those serving large geographic areas with low population density--tend to have high per-trip costs compared with urban and suburban providers. The proposed Medicare fee schedule does not sufficiently distinguish the providers serving beneficiaries in the most isolated rural areas and may not appropriately account for the higher costs of low-volume providers."

Testimony issued by the General Accounting Office with an abstract that begins "Federal agencies spend billions of tax dollars each year to buy services, from clerical support to information technology expertise to facilities management. Agency service procurements are not always as efficient as they could be. Too often agencies are not clearly defining their requirements, fully considering alternative solutions, performing vigorous price analyses, or adequately overseeing contractor performance. Furthermore, agencies do not always have enough people with the right skills to manage service contracts. Congress is considering a package of proposals to improve the government's acquisition of services by (1) strengthening management oversight of services acquisitions, (2) improving the acquisition workforce, and (3) moving toward a performance-based contracting environment."