A letter report issued by the General Accounting Office with an abstract that begins "Strategic human capital management challenges face public sector organizations both here and abroad. The United States is not alone in examining how government agencies can use their performance management systems as a tool to foster a more results-oriented organizational culture. The Organization for Economic Cooperation and Development (OECD) has reported that its member nations have increasingly moved towards performance-based pay and appraisal systems that reward employees, hold them accountable for the quality of their work, and connect their efforts to organizational results. Four OECD member countries--Australia, Canada, New Zealand, and the United Kingdom--have begun to use their performance management systems to achieve results. Although the performance management initiatives in these countries reflect their specific organizational structures, cultures, and priorities, their experiences developing and implementing results-oriented individual performance management initiatives may provide U.S. agencies with information and insights as they implement strategic human capital practices. These countries have begun to use their performance management systems to create a "line of sight" between individual and organizational goals, use competencies to provide a fuller assessment of individual performance, link pay to individual and overall organizational performance, and foster organizationwide …

A letter report issued by the General Accounting Office with an abstract that begins "For national security and foreign policy reasons, U.S. export control policy seeks to balance economic interests in promoting high technology exports with national security interests to maintain a military advantage in high performance computers over potential adversaries. In January 2002, the President announced that the control threshold--above which computers exported to countries such as China, India, and Russia--would increase from 85,000 millions of theoretical operations per second (MTOPS) to 190,000 MTOPS. The report justifying the changes in control thresholds for high performance computers focused on the availability of such computers. However, the justification did not fully address the requirements of the National Defense Authorization Act of 1998. The December 2001 report did not address several key issues related to the decision to raise the threshold: (1) the unrestricted export of computers with performance capabilities between the old and new thresholds will allow countries of concern to obtain computers that they have had difficulty constructing on their own, (2) the United States is unable to monitor the end-uses of many of the computers it exports, and (3) the report does not acknowledge the multilateral process used to …

A letter report issued by the General Accounting Office with an abstract that begins "The Economic Growth and Tax Relief Reconciliation Act of 2001 replaced the 15-percent tax rate for individual taxpayers with a 10-percent rate. To stimulate the economy quickly, the act provided for an advance refund in 2001. Between July and December 2001, the Internal Revenue Service (IRS), working with the Department of the Treasury's Financial Management Service (FMS), mailed out 86 million advance refund checks totaling $36.4 billion. IRS spent $104 million to run the advance tax refund program, and FMS spent $34 million to issue checks; IRS expects to spend another $12 million during fiscal year 2002. Overall, GAO found that IRS and FMS did a good job carrying out the program. However, the advance refunds and related rate reduction led to increased errors during the 2002 tax-filing season because of taxpayer confusion about the tax credit. In GAO's view, an independent review of the computer programming used to carry out a major effort such as the advance tax refund program might help avoid future problems. At the same time, clearer tax return instructions might reduce the number of returns filed in error."