A chapter report issued by the General Accounting Office with an abstract that begins "For fiscal year 2003, the Department of Defense (DOD) asked for about $185 billion to develop, procure, operate, and maintain its weapon systems. This request represents an increase of 18 percent since 2001 for the total ownership costs of DOD weapon systems. Often, DOD systems need expensive spare parts and support systems after they are fielded to meet required readiness levels. DOD has been increasingly concerned that the high cost of maintaining systems has limited its ability to modernize and invest in new weapons. This report examines the best practices of leading commercial firms to manage a product's total ownership costs and determines if those practices can be applied to DOD."

A letter report issued by the General Accounting Office with an abstract that begins "The Master Settlement Agreement (MSA) requires four of the nation's largest tobacco companies to make annual payments to states in perpetuity as reimbursement for past health care costs related to tobacco use. The Farm Security and Rural Investment Act of 2002 requires GAO to report annually on the amount of MSA payments states receive and how they allocate these payments for the years 2002 through 2006. This report provides information on (1) the amount of MSA payments that the 46 states party to the MSA received for fiscal year 2002 and the amount these states expect to receive during fiscal year 2003; (2) states' allocations of MSA funds to various program categories for fiscal years 2002 and 2003 and changes in these allocations from prior years; and (3) changes in states' decision-making frameworks for MSA funds since fiscal year 2001. To conduct this study, GAO sent a survey to budget officials in the 46 states party to the MSA. GAO did not independently verify the accuracy of the information provided by the state budget offices."

A letter report issued by the General Accounting Office with an abstract that begins "The Defense Logistics Agency (DLA) supplies the nation's military services and certain civilian agencies with critical resources needed to accomplish their worldwide missions. During fiscal year 2001, DLA contracts totaled $14.8 billion--$1.2 billion of which was for clothing and textiles. The House Committee on Armed Services directed GAO to determine whether DLA is properly implementing applicable statutory and regulatory guidance for "best value" purchases--those that in the federal government's view provide the greatest overall benefits, not just the lowest price. GAO was also asked to obtain DLA officials' views on the domestic supplier base for key clothing and textile items."

A letter report issued by the General Accounting Office with an abstract that begins "The explosive growth of computer interconnectivity is transforming the workings of our nation, its government, and its critical infrastructures. But with the enormous benefits of this interconnectivity comes a threat: both physical and cyber assets are potentially vulnerable to computer-based attack. In response, Presidential Decision Directive 63 (PDD 63, May 1998) called for a range of actions to improve the nation's ability to detect and respond to serious infrastructure attacks. For specific agencies under the Committee on Energy and Commerce's jurisdiction and for private-sector organizations for which these agencies have responsibilities, GAO was asked, among other things, to assess their progress and challenges in undertaking critical infrastructure protection (CIP) activities."

A chapter report issued by the General Accounting Office with an abstract that begins "September 11 exposed the vulnerability of U.S. financial markets to wide-scale disasters. Because the markets are vital to the nation's economy, GAO assessed (1) the effects of the attacks on market participants' facilities and telecommunications and how prepared participants were for attacks at that time, (2) physical and information security and business continuity plans market participants had in place after the attacks, and (3) regulatory efforts to improve preparedness and oversight of market participants' risk reduction efforts."

A letter report issued by the General Accounting Office with an abstract that begins "The events of September 11, 2001, have placed added emphasis on ensuring the security of the nation's food supply. GAO examined (1) whether FDA and USDA have sufficient authority under current statutes to require that food processors adopt security measures, (2) what security guidelines FDA and USDA have provided to industry, and (3) what security measures food processors have adopted."

A letter report issued by the General Accounting Office with an abstract that begins "Section 1203 of the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 outlines conditions for firing IRS employees for any of 10 acts of misconduct covering taxpayer and employee rights and tax return filing requirements. Both IRS and the Treasury Inspector General for Tax Administration (TIGTA) have responsibilities related to section 1203. Because of concerns that section 1203 may have a chilling effect on IRS enforcement staff's productivity, GAO (1) determined the number of section 1203 allegations, (2) surveyed IRS employee perceptions about section 1203, and (3) identified problems IRS and TIGTA face in processing section 1203 cases and the extent to which they have addressed them."

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Agriculture's Food and Nutrition Service (FNS) provided about $3 billion to state agencies in fiscal year 2001 for food assistance, including infant formula, through its Special Supplemental Nutrition Program for Women, Infants and Children (WIC). Most infants receiving formula are given a milk- or soy-based standard formula. To stretch program dollars, each state WIC agency contracts with a single company for purchases of that company's standard formula for which they receive rebates. These rebates totaled $1.4 billion in fiscal year 2001. Rebates do not apply to other companies' brands of standard formula (noncontract standard formula) or to nonstandard formulas designed to meet special medical or dietary conditions. GAO was directed to examine the extent that WIC agencies have restricted the use of noncontract standard formula to lower cost of the WIC program."

A letter report issued by the General Accounting Office with an abstract that begins "The Congress has been seeking to increase federal agency purchases of equipment and services on line. The General Services Administration's (GSA) Advantage Internet-based ordering system is meant for conducting market research and ordering all types of products and services on line. About $84 million has already been invested in this endeavor. GAO was asked to assess how effectively GSA has managed this investment."

A chapter report issued by the General Accounting Office with an abstract that begins "September 11 exposed the vulnerability of U.S. financial markets to wide-scale disasters. Because the markets are vital to the nation's economy, GAO assessed (1) the effects of the attacks on market participants' facilities and telecommunications and how prepared participants were for attacks at that time, (2) physical and information security and business continuity plans market participants had in place after the attacks, and (3) regulatory efforts to improve preparedness and oversight of market participants' risk reduction efforts."

A letter report issued by the General Accounting Office with an abstract that begins "Although training for employed workers is largely the responsibility of employers and individuals, the Workforce Investment Act (WIA) allowed state and local entities to use federal funds for training employed workers. Similarly, welfare reform legislation created Temporary Assistance for Needy Families (TANF) block grants and gave states greater flexibility to design training services for TANF clients to help them obtain and retain jobs. To better understand how the training needs of employed workers, including low-wage workers, is publicly supported, GAO was asked to determine (1) the extent to which local areas and states provide assistance to train employed workers, including funding training; (2) the focus of such training efforts and the kind of training provided; and (3) when targeting training to low-wage workers, the approaches state and local officials identified to address challenges in training this population."

A letter report issued by the General Accounting Office with an abstract that begins "In fiscal year 2000, about $283 billion in federal grant money was distributed to state and local governments by formula, about half of it through four formula grant programs--Medicaid, Foster Care Title IV-E, Adoption Assistance, and the Social Services Block Grant (SSBG). States receive money based in part on factors such as annual population estimates derived from the previous decennial census, which is conducted by the Department of Commerce, Bureau of the Census. GAO was asked to measure the effect that using the 2000 census data has on redistributing funding for federal formula grant programs. To do this, GAO analyzed the change in the U.S. and state populations between 1999 and 2000 that was the result of correcting prior population estimates and estimated for the four programs the extent of any redistribution of federal funding among states."

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) spends more than $17 billion annually for military schools that offer nearly 30,000 military training courses to almost 3 million military personnel and DOD civilians. DOD is transforming its forces, including the way it trains, to favor more rapid and responsive deployment. DOD's training transformation strategy emphasizes the use of advanced distributed learning (ADL) programs, such as Internet-based training, as critical to achieving its training and overarching transformation goals. ADL is instruction that does not require an instructor's presence; can use more than one media; and emphasizes the use of reusable content, networks, and learning management systems. Because of ADL's importance to DOD's transformation efforts and pursuant to GAO's basic legislative responsibilities, we initiated this review to create a baseline document that describes the status of DOD's ADL programs. GAO reviewed these programs to determine (1) DOD's expectations for the programs; (2) the implementation status of those programs; and (3) major challenges affecting program implementation. GAO did not assess the programs' effectiveness at this time because most are in the early stages of implementation."

A letter report issued by the General Accounting Office with an abstract that begins "Concerned about the increasing proportion of the Pension Benefit Guaranty Corporation's (PBGC) operational and administrative budget that is outside the annual administrative expense limitation, the Ranking Minority Member of the Senate Special Committee on Aging asked GAO to review PBGC's (1) application of the limitations set forth in its appropriations in developing its budget estimates and (2) methodology for allocating and reporting its operational and administrative expenses falling under the statutory limitation."

A letter report issued by the General Accounting Office with an abstract that begins "Although noise has long been a problem around airports, the anticipated growth in demand for air travel has also raised questions about the effect of airport operations on air quality. Aviation-related emissions of nitrogen oxides, which contribute to the formation of ozone, have been of particular concern to many airport operators. A federal study at 19 airports estimated that, by 2010, aircraft emissions have the potential to significantly contribute to air pollution in the areas around these airports. GAO agreed to review efforts in the United States and other countries to reduce emissions at airports and the effect of improvements in aircraft and engine design on emissions."

A letter report issued by the General Accounting Office with an abstract that begins "By their nature, determining and paying allowable travel costs pose substantial risk, making effective internal control crucial. Because of this and weaknesses in internal control identified in the GAO review of travel card usage at the Department of Defense, GAO was requested to review the Department of Health and Human Services' (HHS) travel program. GAO assessed whether HHS's process for monitoring travel charge cards helps minimize delinquencies, write-offs, and unauthorized use. GAO also assessed whether controls over travel voucher processing help ensure proper reimbursements. GAO tested a statistical sample of travel card transactions at each of five HHS component agencies to determine if they were for authorized purposes. GAO also reviewed related travel vouchers to determine if reimbursement amounts were proper."

A letter report issued by the General Accounting Office with an abstract that begins "About 3,000 public housing authorities--state, county, and municipal agencies--develop and manage low-income housing in cooperation with the Department of Housing and Urban Development (HUD). Since 1979, 15 housing authorities have been placed in the hands of receivers' outside parties designated to manage the authorities during a specific period of time, usually several years. GAO was asked to identify the circumstances that led to receiverships, any differences in the way they operate and in their results, and the factors that have influenced the termination of receiverships."

A letter report issued by the General Accounting Office with an abstract that begins "In 1996, the Federal Aviation Administration (FAA) undertook a human capital reform effort under one of the most flexible human capital management environments in the federal government, including broad exemptions from title 5 laws governing federal civilian personnel management. GAO was asked (1) to examine the changes FAA initiated in its reform effort, including whether they required an exemption from title 5 and their implementation status; (2) determine the effects of the reform effort according to available data and the views of FAA officials, managers, and employees; and (3) assess the extent to which FAA's reform effort incorporated elements that are important to effective human capital management."

A letter report issued by the General Accounting Office with an abstract that begins "New resources for education come at a time when states are struggling to address budget shortfalls. Two provisions in Title I--maintenance of effort (MOE) and supplement not supplant (SNS)--are designed to limit the extent to which federal funds could be used to replace state and local resources. To assess the quality of oversight of these provisions, GAO determined (1) how 6 states--Arizona, California, Florida, Indiana, Louisiana, and Massachusetts--conducted oversight of the MOE and SNS provisions and what factors affected their ability to do so; (2) what efforts were made by the U.S. Department of Education to enforce MOE and SNS; and (3) in the 6 states, what changes have occurred in the federal share of education funding from school year 1999-2000 to 2000-2001."

A letter report issued by the General Accounting Office with an abstract that begins "In accordance with 36 U.S.C. 2103, we are responsible for conducting audits of the agencywide financial statements of the American Battle Monuments Commission. We audited the financial statements of the Commission for the fiscal years ended September 30, 2002, and 2001. The audits were done to determine whether, in all material respects, (1) the Commission's financial statements were reliable, (2) Commission management maintained effective internal control over financial reporting and compliance with laws and regulations, and (3) Commission management complied with applicable laws and regulations. The American Battle Monuments Commission was created in 1923 to commemorate the sacrifices and achievements of U.S. Armed Forces where they have served overseas since April 6, 1917, and locations within the United States as directed by Congress. The Commission designs, administers, operates, and maintains 24 American military cemeteries on foreign soil and 25 federal memorials, monuments, and markers, 22 of which are on foreign soil. The Commission is also responsible for designing and constructing the national World War II Memorial on the Capitol Mall in Washington, D.C., and for maintaining 3 nonfederal memorials with funds provided by those memorials' sponsors."

A letter report issued by the General Accounting Office with an abstract that begins "The Army's Training and Doctrine Command (TRADOC) trains soldiers and develops doctrine and future warfighting concepts to fight the battles of today and tomorrow. As such, the Command has been designated as the lead in the Army's transformation from a Cold War-oriented force into a rapidly deployable and responsive force better able to meet the diverse challenges of the future. Concerns have been raised at congressional hearings about TRADOC's readiness to perform its mission, particularly within the context of Army transformation and associated funding priorities. GAO assessed the impact of budget, workload, and personnel changes, as well as ongoing transformation plans, on TRADOC's ability to perform its mission and deliver well-trained soldiers to the combat forces."

A letter report issued by the General Accounting Office with an abstract that begins "GAO prepared this report in response to its basic legislative responsibilities. Its objectives are threefold: (1) to examine the historical funding trends and their impact on the condition of the active forces' facilities, (2) to evaluate the consistency of the services' information on facility conditions, and (3) to assess the Department of Defense's (DOD) long-term strategic plan and objectives to improve facility conditions."

A letter report issued by the General Accounting Office with an abstract that begins "The U.S. Customs Service is conducting a multiyear, multibillion dollar project, the Automated Commercial Environment (ACE), a new trade processing system that is planned to support effective and efficient movement of goods into the United States. By congressional mandate, Customs' expenditure plans for ACE must meet certain conditions, including being reviewed by GAO. This study addresses whether Customs' latest plan satisfies these conditions and provides observations about the plan and Customs' efforts to implement GAO's open recommendations for improving ACE management."

A letter report issued by the General Accounting Office with an abstract that begins "In recent years, the challenges of aging populations have become a topic of increasing concern to the developed nations. These challenges range from the fiscal imbalance in national pension systems caused by fewer workers having to provide benefits for greater numbers of retirees, to potential economic strains due to shortages of skilled workers. Part of the solution to these challenges could be greater older worker labor force participation. GAO identified three nations--Japan, Sweden, and the United Kingdom--that had displayed high levels of older worker labor force participation in the past and were now implementing policy reforms that continued to emphasize the importance of older workers. The experiences of these nations suggest that the nature of the reforms, the public availability and transparency of information on the reforms, and the strength of the national economy play key roles in extending older worker labor force participation."