Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Reserve Officers Association of the United States 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 "The Army uses battle effects simulators on training ranges to help prepare its soldiers for realistic combat conditions. The simulators fire pyrotechnic cartridges that simulate the sound, smoke, and flash of shells being fired from or striking targets, such as armored vehicles. Concerns have been raised about the safety of the simulators now being used by the Army and the possibility that U.S. companies may be excluded from full and open competition for new simulators. The Army's existing battle effects simulators have experienced more than 120 documented malfunctions, many of which caused serious injuries, such as third-degree burns, loss of appendages, and lacerations. The Army has tried to make the devices safer and has suspended their use many times. It is also assessing the safety and the effectiveness of a new system from a foreign source. However, it does not plan to assess a U.S. system due to funding limitations. The Army could rely on the Marine Corps' planned type classification of a U.S. produced device to certify another qualified source for future competition."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed several issues concerning service contracting trends and challenges facing the government. The government has had long-standing difficulties in managing service contracts, and it is clear that agencies are not doing all they can to ensure that they are acquiring services that meet their needs in a timely and cost-effective manner. Agencies have begun efforts to address their strategic human capital needs; however, no agency has completed a strategic human capital management plan for their acquisition workforce. Overall, agencies' plans reflected different levels of attention to human capital, ranging from merely identifying human capital challenges to putting forward solutions to address those challenges, such as by defining actual plans, committing resources, and assigning accountability."

Correspondence issued by the General Accounting Office with an abstract that begins "This report presents criminal justice statistics for the District of Columbia and other major cities based on (1) Crime Index data and (2) arrestees' drug testing data. The 1999 Crime Index total rates for these large cities ranged from a high of 10,416 offenses per 100,000 inhabitants in Detroit, Michigan, to a low of 2,944 offenses per 100,000 inhabitants in San Jose, California. For Washington, D.C., the 1999 Crime Index total rate was 8,062 offenses per 100,000 inhabitants. According to a recent National Institute of Justice (NIJ) report, 69 percent of the adult males arrested in the District of Columbia in calendar year 1999 tested positive for at least one type of drug. This figure was five percentage points higher than the median rate (64 percent) of the use of any drug among the adult males arrested that year in the 34 urban sites covered by NIJ's report."

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 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 "GAO tested certain internal controls over federal disbursements processed by the Department of the Treasury's Financial Management Service (FMS) in fiscal year 2000. With some exceptions, FMS makes disbursements for all federal agencies through its Regional Financial Centers and Debt Management Operations Center. For fiscal year 2000, FMS reported processing approximately 890 million disbursements totaling more than $1.2 trillion. The centers disburse funds by check, electronic funds transfer (EFT), or Fedwire. FMS reported that these disbursements for fiscal year 2000 included approximately 265 million checks amounting to more than $265 billion, approximately 625 million EFTs amounting to more than $720 billion, and approximately 47,000 Fedwires amounting to more than $275 billion. The centers also process Automated Standard Application for Payments (ASAP) system enrollments. FMS reported the federal agencies authorized payments of over $254 billion in fiscal year 2000 using the ASAP system. This report reviews the results of GAO's (1) follow-up work on previously recommended improvements and corrective actions taken to address such recommendations and (2) fiscal year 2000 testing and related recommendations for improving controls over safeguarding assets and processing and documenting delegation and designation of agency …

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Federal Accounting Standards Advisory Board's recent actions, meetings, and practices."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Navy Wives Clubs of America, for fiscal years 1998-2000. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly 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 2000. 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 "Without adequate transportation, welfare recipients face significant barriers in moving from welfare to work. Three-fourths of welfare recipients live in central cities or rural areas, while two-thirds of the new jobs are in the suburbs. For many of these new jobs, access to public transportation facilities, such as buses or subways, is limited or nonexistent. To address this issue, the Department of Transportation (DOT) implemented the Job Access and Reverse Commute program. GAO's previous reviews of this program found that, although it would help support the reform of the welfare system by providing transportation resources to welfare recipients, DOT needed to improve several aspects of the program. GAO made several recommendations to enhance DOT's evaluation of the program and to promote coordination with other agencies. GAO reported that in 1999 and 2000, DOT had implemented the recommendations and had taken steps to refine its grant selection process. GAO plans to issue a report on the Job Access program in December 2001, and, in 2002, GAO expects to report on grantees' experiences in implementing their Job Access projects."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Women's Army Corps Veterans' Association, for fiscal year 2000. GAO found no reportable evidence 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 report discusses the validity of the results of a 1998 study of the Canadian lynx. The Forest Service contracted with Dr. John Weaver of the Wildlife Conservation Society in New York City to help survey the Canadian lynx in the Cascade Mountains of Washington and Oregon. In a March 1999 interim report, Dr. Weaver concluded that the Canadian lynx lives in some forests in Washington and Oregon. In March 2000, the Fish and Wildlife Service placed the lynx on its list of threatened species in the forested portions of 13 states, including Washington and Oregon. Issues have since been raised about whether the study's results were falsified. GAO found no evidence that the study was deliberately falsified."

Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Health and Human Services (HHS) submitted a legislative proposal that would modify Medicare's contracting authority. This report examines (1) the current law and practice in Medicare claims administration contracting, (2) provisions in the proposal that would increase HHS Centers for Medicare and Medicaid Services' (CMS) contracting flexibility, and (3) the provisions that deviate from standard federal contracting requirements for full and open competition and indemnification of contractors. Because of statutes and long-standing practices, Medicare claims administration contracting does not follow standard federal contracting rules in several ways. For example, federal agencies can generally terminate a contract at any time, but CMS cannot terminate contracts with Medicare claims administration contractors at the federal government's convenience. The proposed legislation would give CMS the same authority as other federal agencies to retain or terminate contractors. These provisions would increase the agency's flexibility to promote the contractor's performance and accountability. GAO is concerned, however, that the provisions would also allow CMS to bypass federal contracting rules for full and open competition. In addition, the proposal includes a provision that would require CMS to indemnify claims administration contractors from certain …

Correspondence issued by the General Accounting Office with an abstract that begins "This letter responds to congressional interest in the communications between Curt Hebert, Jr., Chairman of the Federal Energy Regulatory Commission (FERC), and Kenneth Lay, Chairman of Enron Corporation which were discussed in an article in the New York Times on May 25, 2001. Concerns were raised these communications might have violated federal criminal statutes or ethics regulations. GAO found that there was no evidence that the Chairman attempted to use public office for private gain or that Mr. Lay offered anything of value to Mr. Herbert."

Correspondence issued by the General Accounting Office with an abstract that begins "Congress, the Department of Veterans Affairs, and veterans service organizations have all raised concerns about the accuracy of claims processing in the Veterans Benefits Administration (VBA). In 1998, VBA launched its systematic technical accuracy review (STAR) system to better measure the accuracy of claims processing. The system determines accuracy rates for (1) the nation as a whole, (2) each VBA service delivery network, and (3) each VBA regional office. GAO reported in 1999 that the accuracy rates for claims processing at regional offices was being determined by regional staff who themselves were involved in processing claims and who reported to managers responsible for claims processing. This arrangement did not meet either the government's internal control standard calling for the segregation of key duties or the performance audit standard calling for organizational independence for those who review and evaluate program performance. Congress subsequently required VBA to institute a quality assurance program that met government standards. VBA plans to modify the STAR system by October 1, 2001, to bring it into compliance with the standards on the segregation of duties and organizational independence. All STAR reviews will be done by …

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Society, Daughters of the American Colonists for fiscal year 2000. 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 reports covering the financial statements of the Navy Club of the United States of America, for fiscal years 1999 and 2000. GAO found no reportable instances of noncompliance. The audit reports 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 (1) reviews the usefulness of cooperative agreements as a National Aeronautics and Space Administration (NASA) contractual mechanism, (2) the reasons behind NASA's aggressive and rapid-style management of the X-33 and X-34 programs, (3) the timeliness of NASA's plans to generate adequate program cost estimates for gauging management reserves in the 15-20 percent range, and (4) the influence of the Young report on NASA's management style regarding the restructured X-34 Program. GAO found that the X-33 cooperative agreement limited NASA's exposure to cost growth and allowed industry to embark on such a program at relatively modest investment. To meet the goal set in 1994 by the White House Space Policy, NASA implemented the Reusable Launch Vehicle Program, incorporating a "fast-track" management approach and "new ways of doing business." NASA did not conduct cost estimates before awarding several contracts, thereby increasing the risk that the management reserves might not be sufficient to cover additional contract costs. NASA restructured the plan for the X-34 Program in response to both X-34 Program technical reviews and other internal assessments of NASA programs, including reports on the failed Mars missions, the shuttle …

Correspondence issued by the General Accounting Office with an abstract that begins "This report provides information on a highly publicized insurance investment scam exposed in May 1999. Martin Frankel, with the assistance of others, allegedly obtained secret control of entities in both the insurance and securities industries. Instead of managing the assets of these companies in a prudent manner, he allegedly diverted them to other accounts he controlled and used them to support the ongoing scam and his lifestyle. The scam was finally exposed after insurance regulators in Mississippi placed three of the Frankel-connected insurers under regulatory supervision. Weaknesses in key insurance regulatory oversight activities, extending over several years, delayed detecting the investment scam. GAO found inadequate tools and measures for assessing the appropriateness of insurance company purchasers, analyzing securities investments, evaluating the appropriateness of asset custodians, verifying insurers' assets, and sharing information within and outside of the insurance industry. In addition, GAO found weaknesses in the support services provided by the National Association of Insurance Commissioners, a voluntary association of state insurance regulators."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Ski Patrol System, Incorporated, 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."

Guidance issued by the General Accounting Office with an abstract that begins "This publication superseded GAO-01-131G, Internal Control Management and Evaluation Tool: Exposure Draft, February 2001. This guide is intended to assist agencies maintain or implement effective internal controls and, when needed, to help determine what, where, and how improvements can be implemented."

Correspondence issued by the General Accounting Office with an abstract that begins "To assist the Committee on International Relations evaluate the extent to which five House Interparliamentary Groups' schedules of receipts, disbursements, and fund balance for 2000 and 1999 appropriately reflected the cash receipts and disbursements and fund balance for those years, GAO reviewed documentation supporting each group's recorded receipt and disbursement transactions and related fund balances for evidence that the transactions were properly authorized and recorded. The schedules, prepared by the treasurer of each group, present for 2000 and 1999 the opening fund balance, total receipts, and disbursements by category, and ending fund balance, on a cash basis, for each of the five groups. GAO also recalculated and compared the recalculated amounts to the reported amounts in each group's 2000 and 1999 schedule."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the United Services Organization, Incorporated, for fiscal year 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 "Congress has funded many highway demonstration projects either through legislation authorizing surface transportation programs or annual appropriations for the Department of Transportation. As of April 2001, 28 highway demonstration projects with unobligated balances were no longer needed by the states because, according to the Federal Highway Administration, the projects are completed. These projects accounted for about $14.6 million in unobligated funds."