Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the American Council of Learned Societies for fiscal years 2002 and 2001. 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 "We reviewed the audit reports covering the financial statements of the Sons of Union Veterans of the Civil War, for fiscal years 1999 through 2002. GAO's review disclosed no reportable instances of noncompliance with the financial reporting 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 "Representative Edolphus Towns requested information on several issues related to the use of toy guns. Specifically, he asked that GAO (1) examine crime statistics showing the prevalence of crimes that involved toy guns in some capacity; (2) gather any available information on incidents involving toy guns that have resulted in injuries or deaths, whether or not related to criminal activity; and (3) determine from available literature whether there are any studies examining the long-term impacts that can be attributed to toy gun play by children."

Correspondence issued by the General Accounting Office with an abstract that begins "From 1996 to 1997, the U.S. Environmental Protection Agency (EPA) conducted a cleanup action on a former zinc smelter operated by Eagle-Picher Mining and Smelting, Inc. and other areas contaminated by materials from this site near Henryetta, Oklahoma. EPA's cleanup focused on removing the immediate health threat posed by lead- and arsenic-contaminated soil transported from the Eagle-Picher site to residential and other highly accessible areas. Cleanup actions on the Eagle-Picher site involved establishing proper drainage on the site, encapsulating the Eagle-Picher site with clay and cover soil, and establishing vegetative cover at the site to protect nearby residents from the recontamination from wind and water erosion of hazardous materials. Since completion of the cleanup, private landowners of a neighboring property have raised concerns about contamination of their property resulting from EPA's cleanup actions. Landowners allege that EPA, through its contractors, transported and negligently disposed of hazardous substances on their property. The landowners also allege that EPA's actions at the site contributed to the migration of contamination from the Eagle-Picher site onto their property. These landowners are currently pursuing litigation against EPA and the city of Henryetta for damages …

Testimony issued by the General Accounting Office with an abstract that begins "The availability of child pornography has dramatically increased in recent years as it has migrated from printed material to the World Wide Web, becoming accessible through Web sites, chatrooms, newsgroups, and now the increasingly popular peer-to-peer file sharing programs. These programs enable direct communication between users, allowing users to access each other's files and share digital music, images, and video. GAO was requested to determine the ease of access to child pornography on peer-to-peer networks; the risk of inadvertent exposure of juvenile users of peer-to-peer networks to pornography, including child pornography; and the extent of federal law enforcement resources available for combating child pornography on peer-to-peer networks. Today's testimony is based on GAO's report on the results of that work (GAO- 03-351), Because child pornography cannot be accessed legally other than by law enforcement agencies, GAO worked with the Customs Cyber-Smuggling Center in performing searches: Customs downloaded and analyzed image files, and GAO performed analyses based on keywords and file names only."

Testimony issued by the General Accounting Office with an abstract that begins "Attacks on computer systems--in government and the private sector--are increasing at an alarming rate, placing both federal and private-sector operations and assets at considerable risk. By exploiting software vulnerabilities, hackers can cause significant damage. While patches, or software fixes, for these vulnerabilities are often well publicized and available, they are frequently not quickly or correctly applied. The federal government recently awarded a contract for a government-wide patch notification service designed to provide agencies with information to support effective patching. Forty-one agencies now subscribe to this service. At the request of the Chairman of the Subcommittee on Technology, Information Policy, Intergovernmental Relations, and the Census, GAO reviewed (1) two recent software vulnerabilities and related responses; (2) effective patch management practices, related federal efforts, and other available tools; and (3) additional steps that can be taken to better protect sensitive information systems from software vulnerabilities."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Reserve Officers Association of the United States, for fiscal years 2001 and 2002. GAO found no reportable instances on 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 "We reviewed the audit reports covering the financial statements of the Military Chaplains Association of the United States of America, for fiscal years 2000 and 2001. GAO's review disclosed no reportable instances of noncompliance with the financial reporting 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 reports covering the financial statements of the National Academy of Public Administration, for fiscal years 2001 and 2002. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly and in accordance with generally accepted accounting principles."

Correspondence issued by the General Accounting Office with an abstract that begins "As a result of the September 11, 2001, terrorist attacks on the United States, the airline industry incurred significant losses resulting from the temporary shutdown of the nation's airspace and passengers' apprehensions about flying following the attacks. The Air Transportation Safety and System Stabilization Act (the Act) provided, among other things, $5 billion in emergency assistance to compensate air carriers for their direct and incremental losses stemming from the attacks. The Act also authorized the Department of Transportation (DOT) to reimburse air carriers for increases in their insurance premiums. On September 28, 2001, we completed the first phase of the work Congress requested, concluding that there was a reasonable basis to assume that the airlines' financial losses related to September 11 would exceed the $5 billion made available in the Act. Since then and pursuant to the second part of the request, we monitored DOT's progress in administering the disaster relief and insurance reimbursement programs and provided periodic status updates to Congress."

Correspondence issued by the General Accounting Office with an abstract that begins "Over the years, Committees and members of Congress have requested information about employee equal opportunity and diversity issues at the U.S. Postal Service (USPS). This report follows up on our past reports concerning diversity issues at the USPS and responds to the request of the Ranking Minority Members of the House Committee on Government Reform and its Subcommittee on Civil Service and Agency Organization for more current information on the representation of minorities and women at the USPS. Our objective was to provide data on the makeup (numbers and percentages) for each equal employment opportunity (EEO) group--white, black, Hispanic, Asian-American and Pacific Islander (AAPI), American Indian and Alaskan Native (AIAN), and Native Hawaiian (Hawaiian)--and gender group of USPS career employees for USPS fiscal years 2000 through 2002. Information contained in this report was obtained from USPS databases, which we deemed sufficiently reliable for the informational purpose of this engagement."

Correspondence issued by the General Accounting Office with an abstract that begins "We reviewed the audit reports covering the financial statements of the National Society, Daughters of the American Colonists, for fiscal years 2001 through 2003. GAO's review disclosed no reportable instances of noncompliance with the financial reporting 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 "Invasive species--harmful, nonnative plants, animals, and microorganisms--are found throughout the United States and cause damage to crops, rangelands, waterways, and other ecosystems that is estimated to cost in the billions of dollars annually. In addition to their economic costs, invasive species can have a devastating effect on natural areas, where they have strangled native plants, taken over wetland habitats, crowded out native species, and deprived waterfowl and other species of food sources. Scientists, academicians, and industry leaders have all recognized invasive species as one of the most serious environmental threats of the twenty-first century. More specifically, conservation biologists ranked invasive species as the second most serious threat to endangered species after habitat destruction. In June 2003, GAO testified before the Senate Subcommittee on Fisheries, Wildlife, and Water concerning invasive species issues reported in our October 2002 report. We also provided testimony on the partial results of our spring 2003 survey of state agencies involved in efforts to address invasive species and members of the Invasive Species Advisory Committee (ISAC). This report provides the final results of our survey and focuses on state perspectives on (1) gaps in, or …

Testimony issued by the General Accounting Office with an abstract that begins "In the mid-1990s, John F. Kennedy Center for the Performing Arts (Kennedy Center) officials recognized a need for additional parking and better site access. As a precursor to a planned project to construct an 8-acre plaza and two additional buildings at the site, the Kennedy Center is currently in the process of constructing a garage expansion and site improvement project. Because of congressional concerns over project delays and costs as well as challenges the Kennedy Center faces as it pursues this major construction effort, GAO was requested to examine (1) the garage expansion and site improvement project's current costs, time frames, and scope compared to estimates provided to congressional stakeholders in 1997 and 1998 and (2) challenges the Kennedy Center faces in managing large construction projects. GAO issued its findings in a report entitled Kennedy Center: Improvements Needed to Strengthen the Management and Oversight of the Construction Process, GAO-03-823 (Sept. 5, 2003). This testimony is based on that report."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Woman's Relief Corps., Auxiliary to the Grand Army of the Republic for fiscal years 1998 through 2002. 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 "From 1990 through 2001, the Department of Defense delivered over $138 billion in defense articles and services to foreign countries through its foreign military sales programs that included spare parts. Some sales occur under blanket order cases, which are requisitions for a specific dollar value and generally cover classes of parts that a country may need rather than a specific item within a class. The management of foreign military sales is especially critical given the need to prevent certain foreign countries from receiving parts that, if released, could be used against U.S. interests. This report stems from audit work performed in connection with our report, Foreign Military Sales: Improved Air Force Controls Could Prevent Unauthorized Shipments of Classified and Controlled Spare Parts to Foreign Countries. In that report, we address issues relating to classified spare parts that are restricted for national security reasons and controlled spare parts that are not classified but contain military technology or applications or are controlled cryptographic parts. During our work for that report, we observed a situation that brought into question Air Force internal controls to prevent unclassified or uncontrolled spare parts that …

Correspondence issued by the General Accounting Office with an abstract that begins "When taxpayers claim more withholding allowances than they are entitled to or improperly claim exemption from withholding, either no tax or too little tax is withheld from their wages. As a result, some taxpayers end up owing the Internal Revenue Service (IRS) additional taxes, and if the taxes are not paid on time, they become delinquent. This report responds to a Congressional request for information on these taxpayers. Specifically, we provided information on (1) how many taxpayers claimed more than 10 allowances for federal income tax withholding purposes and (2) how many taxpayers claimed exemption from federal income tax withholding and, of those taxpayers, what proportion did not file federal income tax returns and had invalid Social Security numbers."

Correspondence issued by the General Accounting Office with an abstract that begins "This report responds to Representative John Dingell's request that GAO update our February 4, 2000, report on reporting under Section 10A of the Securities Exchange Act of 1934. Section 10A requires reporting to the Securities and Exchange Commission (SEC) when, during the course of a financial audit, an auditor detects likely illegal acts that have a material impact on the financial statements and appropriate remedial action is not being taken by management or the board of directors. In addition to reporting on the number of Section 10A reports submitted to the SEC and the status of SEC actions pertaining to Section 10A reports, we also agreed with Rep. Dingell's office to report on the current initiatives by the accounting profession pertaining to the auditor's responsibility for detecting fraudulent financial reporting. On October 1, 2002, we briefed his office on the number of Section 10A reports submitted to the SEC since our last report. This report responds to his February 25, 2003, request that we update that work, which we have updated to reflect Section 10A reports submitted to the SEC through May 15, 2003."

Correspondence issued by the General Accounting Office with an abstract that begins "This letter responds to a Congressional request on August 12, 2003 that we provide answers to questions relating to our July 24, 2003, testimony. In that testimony, we discussed the risks that the Social Security Administration (SSA) faces in its efforts to automate its disability claims process. The questions concerned money saved by implementing an electronic disability folder, SSA's development of a risk management plan, areas which SSA could improve, and difficulties in completing the project."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Military Order of the World Wars for fiscal years 2002 and 2001. 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 "Humanitarian and economic development assistance has long been an important component of U.S. global security strategy. Since 1962, the U.S. Agency for International Development (USAID) has managed more than $273 billion in such assistance. In fiscal year 2003, USAID estimates that it will obligate about $13 billion for assistance programs in almost 160 countries. In recent years, demands on USAID's budget and workforce have increased as the agency strives to meet emerging requirements, such as reconstruction efforts in Afghanistan and Iraq and increased funding for health programs. However, USAID officials have expressed concern that funds provided for its administrative or operating expenses have not kept pace with the agency's requirements. Since 1976, Congress has included a separate appropriation to consolidate USAID's operating expenses into a single budget item. Congress intended that USAID pay for the administrative costs of delivering foreign assistance (its "cost of doing business") from an operating expense account separate from its humanitarian and development assistance program funds. These operating expenses are costs incurred primarily for the benefit of the United States rather than the foreign assistance recipient. In accordance with congressional guidance, USAID reports all …

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Fleet Reserve Association, for fiscal year 2002. 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."

Testimony issued by the General Accounting Office with an abstract that begins "GAO, the Department of the Interior, and others have reported on the National Park Service's efforts to develop an effective maintenance management process that would, among other things, enable the agency to accurately and reliably estimate the amount of deferred maintenance on its assets. Over the years, the agency's estimates of the cost of its deferred maintenance have varied widely--sometimes by billions of dollars. Currently, the agency estimates that its deferred maintenance backlog will cost over $5 billion. In April 2002, GAO reported on the status of efforts to develop better deferred maintenance data. (National Park Service: Status of Efforts to Develop Better Deferred Maintenance Data,GAO-02-568R (Washington, D.C.: Apr. 12, 2002)) This testimony presents the results of GAO's April report and updates the progress the Park Service is making in implementing its new asset management process."

Testimony issued by the General Accounting Office with an abstract that begins "In recent years, funding for the Department of State has increased dramatically, particularly for security upgrades at overseas facilities and a major hiring program. The U.S. Agency for International Development (USAID) has also received more funds, especially for programs in Afghanistan and Iraq and HIV/AIDS relief. Both State and USAID face significant management challenges in carrying out their respective missions, particularly in areas such as human capital management, performance measurement, and information technology management. Despite increased funding, resources are not unlimited. Thus, State, USAID, and all government agencies have an obligation to ensure that taxpayer resources are managed wisely. Long-lasting improvements in performance will require continual vigilance and the identification of widespread opportunities to improve the economy, efficiency, and effectiveness of State's and USAID's existing goals and programs. GAO was asked to summarize its findings from reports on State's and USAID's management of resources, actions taken in response to our reports, and recommendations to promote cost savings and more efficient and effective operations at the department and agency."