Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the proposed Service Acquisition Reform Act and found that additional training for the acquisition workforce is needed governmentwide. Agencies could improve the capacity of the acquisition workforce by focusing on such key areas as requirements, inventory, workforce strategies and plans, and progress evaluations. GAO did not examine how pay-for-performance and pay banding would apply to acquisition personnel. However, these practices are consistent with suggestions made in earlier GAO testimony."

Correspondence issued by the General Accounting Office with an abstract that begins "Because the activities of the Congressional side of the Census Monitoring Board (CMBC) ceased to exist on September 30, 2001, CMBC entered into an interagency agreement with the Government Printing Office (GPO) to pay CMBC bills and to provide administrative support services. GAO examined CMBC documents to determine financial cutoff procedures and conducted other audits as necessary. GAO found four CMBC personnel were present at CMBC's former office on October 1, 2001, but performed no substantive government action. More than $14,000 was obligated and paid for telephone, cable, Internet, computer, copier, and water services to be provided after CMBC's statutory termination date. These prepayments were improper and should not have been certified and paid. GPO was requesting reimbursement from vendors for services that were not properly provided. GPO acquired CMBC property and supplies after September 30, 2001. A November 2001 GPO inventory found that some CMBC property had not been returned, was reported stolen, or was missing. The use of government owned property after CMBC termination was not proper, and GPO is seeking the return of some property. GPO was arranging for CMBC records disposal. CMBC internal controls …

Correspondence issued by the General Accounting Office with an abstract that begins "Some U.S.-based multinational companies have found that the effective tax rate on income earned from foreign sources can be reduced if they are incorporated in countries that either do not tax corporate income at all or tax the income at a lower rate than the U.S. corporate tax rate. Consequently, some U.S.-based companies incorporate from the outset in these so-called "tax haven" countries. In addition, some companies that were incorporated in the United States have reincorporated in tax haven countries through "corporate inversion transactions." According to the Department of the Treasury, the term "inversion" is used to describe a transaction through which a U.S.-based multinational company restructures its corporate group so that after the transaction the ultimate parent of the corporate group is a foreign corporation. After an inversion transaction, shareholders of the former U.S. parent company hold stock of the newly formed foreign parent, and the operations of the company are unchanged. Treasury also noted that there has been a marked increase recently in the frequency, size, and profile of inversion transactions. Four of the top 100 federal contractors that are publicly traded corporations are incorporated in …

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."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. GAO presented a guide on revised government auditing standards to audit officials and others interested in government auditing standards. The standards require auditors to (1) not perform management functions or make management decisions and (2) not audit their own work or provide nonaudit services in situations in which the amounts or services involved are significant/material to the subject matter of the audit."

Correspondence issued by the General Accounting Office with an abstract that begins "The Small Business Act requires small businesses to have the maximum practicable opportunity to participate in the performance of federal government contracts. Congress directed the President to set a governmentwide goal of at least 23 percent of the total dollar value of the federal government's prime contract awards to be awarded to small businesses each fiscal year. The small Business Administration's (SBA) Procurement Center Representatives (PCRs) work with federal agencies and procuring activities by reviewing proposed acquisitions to determine whether they can be set aside for small businesses. GAO found that the number of PCR-recommended small businesses set-asides has declined by almost one-half since fiscal year 1991. Overall, contracting officers accepted 76 percent of the set-aside recommendations. Of the 24 percent rejected, SBA did not pursue 85 percent. Of the 15 percent appealed, 26 percent were successful. SBA officials attributed the decline to several factors, including (1) downsizing the number of PCRs; (2) assigning other duties to PCRs, such as requiring some PCRs to be Commercial Marketing Representatives, further reducing available PCR resources; and (3) fewer set-aside opportunities due to increasing size and individual federal procurements. SBA officials …

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 and minimum civil monetary penalties for inflation by October 23, 1996, and requires them to make necessary adjustments at least once every 4 years thereafter. During the review, GAO determined that the United States Coast Guard published its first round of penalty adjustments in 1997, but has not published a second round of adjustment for 56 eligible penalties."

Correspondence issued by the General Accounting Office with an abstract that begins "The Federal Civil Penalties Inflation Adjustment Act of 1990 requires each federal agency to issue a regulation adjusting its covered maximum civil monetary penalties for inflation by October 23, 1996, and requires them to make necessary adjustments at least once every 4 years thereafter. The Food and Drug Administration's Office of the Chief Counsel indicated that at least 14 of the agency's civil penalties are covered by the act, but the agency had not adjusted any of them for inflation."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. This guide discusses revised government auditing standards for auditors and audit organizations when required by law, regulation, agreement, contract, or policy. The standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports."

Guidance issued by the General Accounting Office with an abstract that begins "In January 2002, GAO issued an amendment to Government Auditing Standards, Amendment No. 3, Independence, which substantially changed the previous standard to better serve the public interest and to maintain a high degree of integrity, objectivity and independence for audits of government entities. GAO has received many inquiries about the new independence standard due to its significant effect on audits of federal entities and funds and on those who have adopted or are otherwise required to use Government Auditing Standards. Accordingly, this document responds to questions related to the independence standard's implementation time frame, underlying concepts, and application in specific nonaudit circumstances."

Correspondence issued by the General Accounting Office with an abstract that begins "To help build and rehabilitate multifamily rental housing, the Federal Housing Administration (FHA) provides lenders with mortgage insurance, or guarantees, for multifamily loans. In fiscal year 2001, FHA provided guarantees for all multifamily projects--regardless of program--on a first-come, first-served basis until the total budget authority for the multifamily programs was exhausted. FHA had obligated $81 million of the $101 million of its credit subsidy budget authority for the fiscal year by April 2001 and suspended issuing commitments for additional loans. FHA obligated most of its fiscal year 2001 subsidy budget authority by April 2001 because of unexpectedly high demand--five times FHA's estimate--for mortgage insurance under the Section 221(d)(3) Program, which is limited to nonprofit developers and cooperatives and has a higher subsidy rate than do other programs. FHA has taken steps to avoid this situation in the future. When most of the fiscal year 2001 credit subsidy budget authority was obligated, FHA placed several multifamily projects on a waiting list until funding became available. Most of these projects were funded using the remaining budget authority and credit subsidy from projects approved earlier that were later terminated or required …

Guidance issued by the General Accounting Office with an abstract that begins "This report has been superseded by GAO-04-310G, GAO's Congressional Protocols July 2004. GAO published a pamphlet outlining the set of protocols governing its work for Congress. GAO decided to modify its protocol in two areas. GAO will not conduct work involving state and local activities, and GAO will only submit comments on proposed legislation if requested to by Congress or lawfully bound to do so."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-09-680G, Assessing the Reliability of Computer-Processed Data, July 2009. GAO published a guide to assist its auditing staff in ensuring the reliability of computer-based data. The guidance provides a flexible, risk-based framework for data reliability assessments that can be geared to the specific circumstances of each engagement. The framework is built on (1) making use of all existing information about the data; (2) performing at least a minimal level of data testing; (3) doing only the amount of work necessary to determine whether the data are reliable enough for GAO's purposes; (4) maximizing professional judgment; and (5) bringing the appropriate people, including management, to the table at key decision points."

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."

Other written product issued by the General Accounting Office with an abstract that begins "This annual performance and accountability report assesses GAO's accomplishments in fiscal year 2001 and describes the agency's plans for continued progress through fiscal year 2003. In the last year, GAO's work resulted in a number of significant improvements to government that will benefit all Americans. By acting on GAO's recommendations, the government achieved a number of significant improvements to government, including (1) protecting patients in mental health facilities, (2) reducing nuclear waste treatment costs, (3) controlling pollution, (4) informing the debate over aviation security, (5) improving accountability over defense inventory, (6) strengthening federal information security, (7) improving collection of nontax debt, (8) focusing attention on major management challenges and high-risk issues, (9) identifying strategies for a more cost-effective census, (10) strengthening relationships with GAO's clients and stakeholders, (11) aligning GAO's resources with its strategic goals, and (12) aligning human capital policies and practices to support GAO's mission. GAO also provided information critical to the public debate on counterterrorism efforts and called attention to looming problems, such as the human capital crisis facing the federal workforce and information technology issues. Taxpayers benefited from the $26 billion in …

Other written product issued by the General Accounting Office with an abstract that begins "The recent, rapid growth in Internet-based computer technologies has significant implications for the United States. The ability to conduct business via the Internet has brought about changes in the way companies do business with each other and in how they interact with consumers. The Internet allows businesses and consumers from different countries to interact as easily as if they were physically close to each other. This borderless aspect of international electronic commerce creates a wider marketplace that facilitates new transactions and business relationships. However, the potential for widespread adoption of international electronic commerce raises questions from the technical to the policy-related. This report provides information on emerging electronic commerce issues, including: (1) what is being done to remove obstacles and facilitate international electronic commerce, (2) efforts to adopt a legal framework for international electronic commerce transactions, and (3) how international trade agreements and negotiations address barriers to international electronic commerce."

Testimony issued by the General Accounting Office with an abstract that begins "Rightsizing is the aligning of the number and location of staff assigned to U.S. embassies with foreign policy priorities, security, and other constraints. GAO is developing a framework to enable the executive branch to assess the number and mix of embassy staff. The framework will link staffing levels to the following three critical elements of overseas operations: (1) physical security and real estate, (2) mission priorities and requirements, and (3) operational costs. GAO reviewed policies and practices at the U.S. Embassy in Paris because of its large size and history of rightsizing decisions. GAO found that about 700 employees from 11 agencies work in main buildings at the Paris Embassy. Serious security concerns in at least one embassy building in Paris suggest the need to consider staff reductions unless building security can be improved. Staffing levels are hard to determine because agencies use different criteria and priorities to place staff. The lack of comprehensive cost data on all agencies' operations, which is estimated at more than $100 million annually in France, and the lack of an embassywide budget eliminate the possibility of cost-based decisionmaking on staffing. The number …

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the temporary cessation of funding for new information technology (IT) infrastructure and business system investments related to the proposed Department of Homeland Security. Integrating the diverse communication and information systems of the myriad of organizations that would be part of the proposed Department of Homeland Security would be an enormous undertaking. Among the near-term challenges that would have to be addressed to successfully tackle this task is developing an enterprise architecture. Managed properly, enterprise architectures can clarify and help optimize the interdependencies and interrelationships among related enterprise operations and the underlying IT infrastructure and applications that support them. Another long-term challenge is establishing and enforcing a disciplined IT investment management process. Well managed IT investments that are carefully selected and focused on meeting mission needs can propel an organization forward, dramatically improving performance while reducing costs. To help tackle these challenges, in July the Office of Management and Budget (OMB) issued two memoranda to selected agencies telling them to "cease temporarily" and report on new IT infrastructure an business systems investments above $500,000, which are to be reviewed by IT infrastructure and business system investments …

Testimony issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) believes it is increasingly likely that an adversary of the United States will use chemical or biological weapons against U.S. forces to degrade superior U.S. conventional warfare capabilities, placing service members' lives and effective military operations at risk. During the past 6 years, GAO has identified many problems with DOD's capabilities to defend against chemical and biological weapons and sustain operations in the midst of their use. Although GAO has found that DOD has made some improvements--in equipment, training, and reporting, and in the coordination of research and development activities--it has continuing concerns in each of these areas. One particular issue is the supply of chemical protective clothing and the way associated risk is assessed. Due to the upcoming expiration of existing protective suits, the slower rate at which new suits are entering the inventory, and DOD's method of assessing risk for individual items rather than complete protective ensembles, GAO believes that the risk for protective clothing shortages may increase dramatically from now through 2007. GAO is also concerned that certain management weaknesses, such as program organizational complexity and prolonged vacancies in key …

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Joint Financial Management Improvement Program's current financial management initiatives, activities, and practices."

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding (1) INTOSAI's 17th International Congress gathering in Seoul, Korea from October 20-27, 2002; (2) The Global Forum on Fighting Corruption and Safeguarding Integrity II, held May 28-31, 2001, in The Hague; and (3) activities within INTOSAI."

Testimony issued by the General Accounting Office with an abstract that begins "The challenges posed by homeland security exceed the capacity and authority of any one level of government. Protecting the nation against these threats calls for a truly integrated approach, bringing together the resources of all levels of government. The proposed Department of Homeland Security will have a central role in efforts to enhance homeland security. The proposed consolidation of homeland security programs has the potential to reduce fragmentation, improve coordination, and clarify roles and responsibilities. However, formation of a department should not be considered a replacement for the timely issuance of a national homeland security strategy to guide implementation of the complex mission of the department. Appropriate roles and responsibilities within and between the government and private sector need to be clarified. New threats are prompting a reassessment and shifting of long-standing roles and responsibilities, but these shifts are being considered on a piecemeal and ad hoc basis without benefit of an overarching framework and criteria. A national strategy could provide guidance by more systematically identifying the unique capacities and resources at each level of government to enhance homeland security and by providing increased accountability within the intergovernmental …

Testimony issued by the General Accounting Office with an abstract that begins "GAO found problems with the costs and oversight of major highway and bridge projects because cost containment was not an explicit statutory or regulatory goal. The Federal Highway Administration (FHWA) did little to ensure that cost contentment was an integral part of the states' project management. The Department of Transportation's (DOT) Office of Inspector General and reviews by state audit and evaluation agencies have also shown that escalating costs and mismanagement of major projects continue to be a problem. FHWA and DOT have undertaken several efforts since 1997 to improve the management and oversight of major highway and bridge projects. Should Congress decide to address cost growth and oversight of major highway and bridge projects, GAO's past reviews have presented options, including measures to improve the quality of initial baseline estimates and to track progress over the life of projects."

Testimony issued by the General Accounting Office with an abstract that begins "The use of government purchase cards has increased in recent years as agencies have sought to eliminate the bureaucracy and paperwork long associated with small purchases. At the same time, agencies need to have adequate internal controls in place to protect the government from waste, fraud, and abuse. GAO found significant internal control weaknesses in agency purchase card programs, including inadequate review and approval processes, a lack of training for both cardholders and approving officials, and poor monitoring. This lax environment allowed cardholders to make fraudulent, improper, abusive, and questionable purchases. Weak controls also resulted in lost, missing, or misused government property."