A letter report issued by the General Accounting Office with an abstract that begins "The military's ability to carry out its mission depends on its having adequate supplies of spare parts on hand for maintenance and repairs. Shortages are a key indicator that the billions of dollars being spent on these parts are not being used effectively, efficiently, and economically. Despite additional funding from Congress, the Army still has concerns about spare parts shortages. Spare parts shortages for the Apache, Blackhawk, and Chinook helicopters have harmed operations and lowered morale among maintenance personnel. Cannibalization of parts from one aircraft to another is an inefficient practice that results in double work for the maintenance personnel, masks parts shortages, and lowers morale. Parts were unavailable for various reasons, including higher-than-expected demand for parts, delays in obtaining parts from contractors, and problems with overhaul and maintenance. Another factor contributing to the shortage was the Army's inability to obtain parts for these aging aircraft from the original manufacturers, which sometimes had gone out of business. The Army and the Defense Logistics Agency have efforts planned or underway to improve the availability of aviation spare parts. Once these initiatives are further along, GAO will review …

A letter report issued by the General Accounting Office with an abstract that begins "Effective coordination of the many agencies that participate in a criminal justice system is key to overall success. Although any criminal justice system faces coordination challenges, the unique structure and funding of the District of Columbia (D.C.) criminal justice system, in which federal and D.C. jurisdictional boundaries and dollars are blended, creates additional challenges. Almost every stage of D.C.'s criminal justice process presents such challenges, and participating agencies are sometimes reluctant to coordinate because the costs to implement needed changes may fall on one or more federally funded agencies, while any savings accrue to one or more D.C. funded agencies, or vice versa. The Criminal Justice Coordinating Council (CJCC) was established and staffed as an independent entity to improve systemwide coordination and cooperation. During its two and a half-year existence, CJCC has served as a useful, independent, discussion forum at a modest cost. It has had notable success in several areas in which agencies perceived a common interest, such as developing technology that permits greater information sharing. It has been less successful in other areas, such as papering, in which forging consensus on the need for …

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 "In November 1997, the President called for the Department of Veterans Affairs (VA) and the Department of Defense (DOD) to create an interface that would allow the two agencies to share patient health information. By allowing health care providers to electronically share comprehensive patient information, computer-based patient record's (GCPR) should help VA, DOD, and the Indian Health Service (IHS) to improve the quality of care for their beneficiaries. But without a lead entity, a clear mission, and detailed planning to achieve that mission, it is difficult to monitor progress, identify project risks, and develop appropriate contingency plans to keep the project moving forward and on track. Critical project decisions were not made, and the agencies were not bound by those that were made. The VA and DOD Chief Information Officers' (CIO) action to focus on short-term deliverables and to capitalize on existing technologies is warranted and a step in the right direction. However, until problems with the two agencies' existing systems and issues regarding planning, management, and accountability are resolved, project costs will likely continue to increase and implementation of the larger GCPR effort--and its expected …

A letter report issued by the General Accounting Office with an abstract that begins "This report examines the working capital fund activities for the Department of Defense (DOD). GAO (1) identifies potential changes in current management processes or policies that, if made, would result in a more efficient operation and (2) evaluates various aspects of the DOD policy that allow Defense Working Capital Fund activities to carry over a 3-month level of work from one fiscal year to the next. GAO found that DOD lacks a sound analytical basis for its current 3-month carryover standard. DOD established a 3-month carryover standard for most working capital fund activity groups, although it has not done the analysis necessary to support the 3-month standard. Without a validation process, neither DOD nor congressional decisionmakers can be sure that the 3-month standard is providing activity groups with reasonable amounts of carryover to ensure a smooth transition from one fiscal year to the next or whether the carryover is excessive. In addition, carryover information currently reported under the 3-month standard is not comparable between services and is misleading to DOD and congressional decisionmakers. Specifically, results can differ markedly because the military services use different methods to …

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 …

A letter report issued by the General Accounting Office with an abstract that begins "The District of Columbia is acquiring a new financial management system to improve its accountability over government expenditures. This report assesses the status of the District of Columbia's implementation of important components of this system, including its new core general ledger System of Accounting and Reporting (SOAR). GAO found that although the District is in its fourth year of implementing its new financial management system, essential elements of the system are not yet operational. Two components of SOAR have not been fully implemented: the budget module is on hold, and the fixed assets module is incomplete. The implementation of the systems that feed into SOAR--personnel and payroll, procurement, and tax--is incomplete and the systems lack electronic interfaces with SOAR. Because the financial management system is incomplete, much of the District's financial management and budget information is produced through cumbersome, manual processes and the extraordinary efforts of a few key staff. District officials need to take time to assess the current status of the city's financial system, to identify problems, and to establish a disciplined process to address these problems through the completion of its financial systems …

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 "The armed services have had problems for years with their ability to adequately test their electronic combat systems. The success of the new Joint Service Electronic Combat Systems Tester Program in providing improved test capability is a positive development. Because the tester has identified many more faults in the F-15C and F/A-18C electronic combat systems than has the current test equipment, existing readiness, logistics, and maintenance problems with such systems could worsen. However, pilots would at least have greater knowledge about the readiness and reliability of their self-protection systems and their need for support from specialized aircraft designed to suppress enemy air defenses. GAO believes that it makes sense for the Air Force and Navy to consider using the new test equipment on their non-fighter aircraft."

A letter report issued by the General Accounting Office with an abstract that begins "This report discusses the facts surrounding the ability of the Clinton White House to preserve certain electronic mail (e-mail) deemed official government records. GAO found that two malfunctions occurred in the White House e-mail system that prevented official records from being properly recorded in the Automated Records Management System (ARMS). The first problem involved an anomaly with incoming Internet e-mail users of the "Mail2" e-mail server. The second problem surfaced while the contractor was trying the resolve the first problem. During its efforts to determine the cause of the Mail2 e-mail errors, the letter D was deleted from a key piece of software, causing the ARMS scanner to skip e-mail accounts of users with first names beginning with the letter D. The White House began a costly and time-consuming project to recover e-mail records that had not been effectively managed. Several factors contributed to the cost and scope of the tape restoration project, including the contractor's performance of tape management and systems maintenance and legal scrutiny of e-mail malfunctions by external authorities."

A letter report issued by the General Accounting Office with an abstract that begins "The Army is acquiring a new, state-of-the-art radar countermeasures system--called the Suite of Integrated Radio Frequency Countermeasures to help helicopters and other aircraft identify, track, and defeat radar-guided missiles in complex electronic environments where many radar systems could be operating simultaneously. The Army has identified software and hardware modification needed for its new radar countermeasures system. The Army expects that future tests will enable it to determine whether the modified software performs as required before the planned low-rate initial production decision in early 2002. However, the testing of the modified hardware is not scheduled for completion until September 2002. By deferring low-rate initial production decision, the Army would reduce the risk of incurring anticipated costs to retrofit articles if the system does not work as expected."

Other written product issued by the General Accounting Office with an abstract that begins "This document is a conceptual statement on the objectives of financial reporting by the federal government. It focuses on the uses, user needs, and objectives of such reporting. The objectives are designed to guide the Federal Accounting Standards Advisory Board in developing accounting standards to enhance the financial information reported by the federal government to (1) demonstrate its accountability, (2) provide useful information, and (3) help internal users of financial information improve the government's management. In addition to guiding the Board, the objectives may serve as useful guidance to others involved in federal financial reporting."

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 "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 National Federation of Music Clubs for fiscal year 2000. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. GAO found no reportable instances of noncompliance."

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."

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."

A letter report issued by the General Accounting Office with an abstract that begins "GAO audited the financial statements of the Capitol Preservation Fund for fiscal years 2000 and 1999. GAO found that the financial statements were presented fairly in conformity with U.S. generally accepted accounting principles, contained no material weaknesses in internal control over financial reporting (including safeguarding assets) and complied with the provisions of laws and regulations tested."

A letter report issued by the General Accounting Office with an abstract that begins "This report presents the results of GAO's audits of expenditures reported by six offices of independent counsel and one office of special counsel for the six months ending September 30, 2000. GAO found the statements of expenditures for the offices of independent counsel and office of special counsel were presented fairly in all material respects. There were no material weaknesses in internal controls over financial reporting (including safeguarding of assets) and no reportable noncompliance with the laws and regulations GAO tested."

A letter report issued by the General Accounting Office with an abstract that begins "In June 2000, the House Committee on Science identified a significant discrepancy between an amount reported in the National Aeronautic and Space Administration's (NASA) audited financial statements for fiscal year 1999 and its submission in the President's Budget for fiscal year 2001. NASA's 1999 financial statement was misstated by a reported $644 million. The misstatement was in the "Recoveries of Prior Year Obligations" line of the statement. NASA had relied on an ad hoc process that included a data call from the reporting units' (nine centers and headquarters) separate systems and a compilation of reported amounts using a spreadsheet. In addition, when compiling these data, NASA headquarters mistakenly added amounts that were not relevant to the recoveries line. Headquarters officials said that the error resulted from their misinterpretation of the Office of Management and Budget (OMB) guidance on what to include in the recoveries line. NASA is now acquiring and implementing a single, commercial off-the-shelf core accounting system that it believes will solve the problem. In its audit of NASA's financial statements for fiscal year 1999, Arthur Andersen did not detect the error in NASA's Statement …

Testimony issued by the General Accounting Office with an abstract that begins "Until the 2001 flu season, the production and distribution of influenza vaccine generally went smoothly. Last year, however, several people reported that they wanted but could not get flu shots. In addition, physicians and public health departments could not provide shots to high-risk patients in their medical offices and clinics because they had not received vaccine they ordered many months in advance, or because they were being asked to pay much higher prices for vaccine in order to get it right away. At the same time, there were reports that providers in other locations, even grocery stores and restaurants, were offering flu shots to everyone--including younger, healthier people who were not at high risk. This testimony discusses the delays in production, distribution, and pricing of the 2000-2001 flu vaccine. GAO found that manufacturing difficulties during the 2000-2001 flu season resulted in an overall delay of about six to eight weeks in shipping vaccine to most customers. This delay created an initial shortage and temporary price spikes. There is no system in place to ensure that high-risk people have priority for receiving flu shots when supply is short. Because …

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 "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 "Telecommunications services are increasingly critical to transforming the way the federal government does business; communicates internally and externally; and interacts with citizens, industry, and state, local, and foreign governments. Electronic government services based on reliable, secure, and cost-effective telecommunications can enable agencies to streamline the way they do business, reduce paperwork and delays, and increase operational efficiencies. It is important that a far-reaching program, such as the FTS2001 program, take full advantage of new services offered by industry; that agencies effectively and efficiently implement these telecommunications services to improve operations; and that the program be successfully implemented to maximize benefits to the taxpayers. Despite progress, the government did not meet its deadlines for transition to FTS2001 and has not yet completed this effort. The government missed its deadline for several reasons, including a lack of sufficient information to effectively oversee and manage this complex transition, slowness in completing all the contract modifications needed to add transition-critical services to the FTS2001 contracts, slowness of some customer agencies to order FTS2001 services, staffing shortfalls and billing problems on the part of FTS2001 contractors, and local exchange carriers' difficulties …