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 "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 "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."

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 "The use of incorrect or unreliable data and inappropriate assumptions in the Research and Special Program Administration's (RSPA) calculation of the minimum Pipeline Safety Fund (PSF) balance caused RSPA to overstate the necessary minimum balance. Crucial to a reasonable calculation of the PSF minimum balance is an analysis of expected receipts as compared to expected obligations. Until RSPA does this type of analysis, it will be unable to reasonably estimate the required minimum PSF balance. In addition, the timing of the Office of Pipeline Safety's (OPS) cash receipts is affected by OPS' slow data collection and verification process. This process results in delayed billings and likely delays cash receipts, resulting in a larger required minimum PSF balance. OPS' current efforts to implement a new Internet-based data collection and billing system could shorten what is now an extended billing process. Finalizing the operator data on which the fee assessments are based at an earlier date would allow billing to take place shortly after the agency received its appropriation for the fiscal year. Accordingly, fee revenue would likely be available for obligation in a more timely manner and …

A letter report issued by the General Accounting Office with an abstract that begins "Although the criteria used to rate the bonds of the Tennessee Valley Authority (TVA) and other electric utilities are the same, they are weighted differently and, as a result, the basis for TVA's bond rating is more nonfinancial in nature than that for other electric utilities. According to bond analysts, TVA's high bond rating is largely based on the perception that its debt is federally backed because of its ties to the federal government as a wholly owned government corporation and its legislative protections from competition. If these conditions were to change, TVA's bond rating would likely be lowered, which, in turn, would affect the cost of new debt. This would add to its already high interest expense and corresponding financial challenges in a competitive market."

A briefing report issued by the General Accounting Office with an abstract that begins "This report provides information on the Department of Defense's (DOD) disability severance program, which provides a lump-sum payment for service members with a disability. GAO found that the administration of disability severance, like medical retirement pay, follows service-specific procedures using DOD guidance. The services assess members' fitness for duty along a scale ranging from 0 to 100 percent in gradations of 10. Members unfit for duty who have 20 or more years of military service with any disability rating or who are assigned a disability rating of 30 percent or higher receive medical retirement payment. In contrast, the lump-sum disability severance payment is made to members unfit for duty who have less than 20 years of military service and who are assigned a disability rating less than 30 percent. In fiscal year 2000, the number of assessments resulting in disability severance payment was more than double the number of assessments resulting in medical retirement. The services and DOD could not provide GAO with data on how much it costs to make disability decisions or issue payments or how long it takes. DOD does not provide special …

Correspondence issued by the General Accounting Office with an abstract that begins "The Securities and Exchange Commission (SEC) and securities self-regulatory organizations have taken actions that should help reduce the occurrence of unpaid arbitration awards. However, more time is needed to assess the effectiveness of the actions taken to date. Although recent data suggest that the percentage of unpaid awards has decreased, this data was limited to a very short time span. That data also showed that the problem of unpaid awards was still primarily due to broker-dealers and individual brokers leaving the securities industry without paying awards. The National Association of Securities Dealers-Dispute Resolution, Inc., has developed rules and procedure changes to help address this problem. SEC also plans to continue to monitor the payment of awards and, if nonpayment continues to be a problem, consider other approaches. Insurance coverage of unpaid awards, as proposed by Texas securities attorney William S. Shepherd, could impose additional costs on investors and other market participants and would need to be carefully examined."

A letter report issued by the General Accounting Office with an abstract that begins "If the federal government is to effectively manage the tasks and programs assigned to it through legislation, it must have a sufficient and qualified workforce. One important element that agencies must consider in their workforce planning is the number and kinds of employees who will retire during the next five years. GAO projects that the number of employees retiring will be roughly equivalent to the decrease in employees during any downsizing, and will affect the ability of agencies to accomplish their missions. GAO believes that agencies must ensure that they will have an adequate workforce to carry out their missions. The Office of Personnel Management (OPM) has begun to stress to agencies the importance of integrating strategic human capital management into agency planning. OPM has also been focusing more attention on developing workforce planning tools to help agencies."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the 82nd Airborne Division Association, Incorporated, for 1999 and 1998. 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 Boy Scouts of America for 1999 to determine whether the audit report complied with the financial reporting requirements of law. GAO found no reportable instances of noncompliance with the law and 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 Congressional Medal of Honor Society of the United States of America for 1999 to determine whether the audit report complied with the financial reporting requirements of the law. 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 reviewed the audit report covering the financial statements of the National Fund for Medical Education for 1999. 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 Non Commissioned Officers Association of the United States of America, Inc., for 1998 and 1999. GAO found no reportable instances of noncompliance with the requirements of the law. 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 United States Olympic Committee, for 1999 and 1998 and the three-year period ended December 31, 1999. 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 audit reports covering the financial statements of the American National Theater and Academy for fiscal years 2000, 1999, and 1998 to determine if the audit reports complied with the financial reporting requirements of the law. 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 "GAO reviewed the audit reports covering the financial statements of the Former Members of Congress for 1999 and 1998. 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 reports covering the financial statements of the National Fallen Firefighters Foundation, for 1999, 1998, and 1997. 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 reports covering the financial statements of the National Mining Hall of Fame and Museum, for 1999 and 1998. 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."

A letter report issued by the General Accounting Office with an abstract that begins "Federal agencies are using Internet "cookies" to enable electronic transactions and track visitors on their websites. Cookies are text files that have unique identifiers and are used to store and retrieve information that allow websites to recognize returning users, track on-line purchases, or maintain and serve customized web pages. This report discusses whether (1) federal websites complied with the Office of Management and Budget's (OMB) guidance on the use of cookies and (2) the guidance provided federal agencies with clear instructions on the use of cookies. GAO reviewed 65 websites randomly selected from the General Services Administration's government domain registry database between November 2000 and January 2001 to determine whether they used persistent cookies and whether such use was disclosed in the website's privacy policy. As of January 2001, most of the websites reviewed were following OMB's guidance on the use of cookies. Of the 65 sites GAO reviewed, 57 did not use persistent cookies on their websites, eight used persistent cookies, four did not disclose such use in their privacy policy, and the remaining four sites using persistent cookies did provide disclosure but did not …

A letter report issued by the General Accounting Office with an abstract that begins "In July 2000, the Defense Commissary Agency proposed changes to its regional management structure that it expects will generate savings, improve efficiencies, and provide more effective management of commissary operations. The plan calls for eliminating the two area offices within the Eastern Region and consolidating most of the Eastern Region's operations at the region's headquarters at Virginia Beach, Virginia. Although the agency has not fully refined its cost and savings estimates, it appears that these proposed changes will yield savings and improve operations. However, with the implementation of the plan comes a loss of operational expertise in the closing offices that could potentially disrupt operations and customer service. Whether the proposed regional reorganization is the best approach for achieving efficiencies is unclear because the agency did not assess alternative structural approaches to improving regional operations and creating efficiencies. The plan is limited because it considers only the Eastern Region and not the overall regional structure, which is to be considered in the agency's follow-on study of the current reorganization plan. Although the closure of the area offices is likely to improve efficiency, the planned study to …

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the status of the FTS 2001 long distance telecommunication program. The General Services Administration (GSA) failed to meet its goal of completing the transition from FTS 2000 to the FTS 2001 contracts by December 6, 2000. Several factors contributed to the delays, including staffing shortages and turnover, contractor billing problems, and contract-related modifications. As of April 11, 2001, the overall FTS 2001 transition was about 92 percent complete. The transition of voice services from FTS 2000 and FTS 2001 is almost entirely complete and switched data services and dedicated transmission services are about 82 and 88 percent complete, respectively. The remaining transition requirements are scheduled for completion by the end of June 2001. Nevertheless, the collective effect of delays encountered during this complex transition has jeopardized the timely achievement of FTS 2001's goals of (1) ensuring best service and price to the government and (2) maximizing competition. GSA has taken steps to position the FTS 2001 program for greater success, including developing better telecommunications planning procedures and improving contractor billing. This testimony summarizes a March 2001 GAO report, GAO-01-289."

Correspondence issued by the General Accounting Office with an abstract that begins "Since 1998, the Internal Revenue Service (IRS) has been undergoing a major effort to modernize its overall structure. This report examines the status of the IRS' efforts to improve its research operations. GAO discusses the (1) steps IRS has taken to modernize its research operations since October 1, 2000, (2) areas of concern raised in past reports and studies of IRS research operations, and (3) status of IRS' efforts to address these concerns within the new research operations. GAO found that IRS has completed the creation of research units within each of its operational divisions to work together collaboratively and has continuously placed staff in key leadership positions. IRS is just beginning its efforts to address past areas of concern. Challenges involving research leadership, human capital, organizational infrastructure, systems and data management, customer focus, and performance measures must still be addressed."