Correspondence issued by the General Accounting Office with an abstract that begins "On April 8, GAO testified before the Subcommittee on Civil Service and Agency Reform, House Committee on Government Reform and the Subcommittee on Oversight of Government Management, the Federal Workforce, and the District of Columbia, Senate Committee on Governmental Affairs at a hearing on "The Human Capital Challenge: Offering Solutions and Delivering Results". This letter responds to requests from Chairman Voinovich, Chairwoman Davis, and Senator Carper that we provide answers to follow-up questions from the hearing."

Correspondence issued by the General Accounting Office with an abstract that begins "This letter contains GAO's response to questions for the record from the House Committee on Armed Services' May 1, 2003, hearing on "The Defense Transformation for the 21st Century Act." Congressmen Neil Abercrombie and Sylvestre Reyes submitted the questions."

Correspondence issued by the General Accounting Office with an abstract that begins "Since 1990 we have consistently identified the Department of Defense's (DOD) management of secondary inventory (spare and repair parts, medical supplies, and other items to support the operating forces) as a high-risk area because inventory levels were too high and management systems and procedures were ineffective. In addition, DOD has attributed readiness problems to parts shortages. Previously, we reported on the wide variety of reasons for inventory of spare parts being above or below the levels needed to satisfy current inventory requirements. This is one in a series of reports addressing defense inventory vulnerabilities to fraud, waste, and abuse. Congress asked that we specifically obtain the views about defense inventory imbalances from item managers, i.e., those who are responsible for maintaining the right amount of inventory."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-87G, Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs, November 2003. The federal government of the United States--the largest and most complex organization in the world--expended approximately $15 billion through federal organizations' purchase card programs in fiscal year 2002. As the steward of taxpayer dollars, federal agencies are accountable for how purchase cards are used and how the funds are spent. To that end, federal agencies are responsible for establishing and maintaining internal control to provide reasonable assurance that (1) the goals and objectives of the purchase card program are met and (2) safeguards against fraudulent, improper, and abusive purchases are adequate. Recent congressional testimony and Inspector General and GAO reports show that some federal agencies do not have adequate internal control over their purchase card programs. Without effective internal control, management has little assurance that fraudulent, improper, and abusive purchases are being prevented or, if occurring, are being promptly detected with appropriate corrective actions taken. A key element of internal control is monitoring that assesses the quality of performance over time and ensures that the findings …

Correspondence issued by the General Accounting Office with an abstract that begins "Rebuilding Iraq is a U.S. national security priority. As part of this effort, Congress appropriated $79 billon in emergency supplemental funds for fiscal year 2003 for military operations and Iraq's reconstruction, including humanitarian relief, peacekeeping, and economic and political reform. We have issued reports on similar programs to rebuild countries in the former Yugoslavia, the former Soviet Union, and other locations (see attachment III for a listing of previous GAO reports). Based on this work, we have developed short papers to help congressional decision-makers think about and prioritize the range of issues related to rebuilding Iraq."

Correspondence issued by the General Accounting Office with an abstract that begins "Biennially, the Judicial Conference, the federal judiciary's principal policymaking body, assesses the judiciary's needs for additional judgeships. If the Conference determines that additional judgeships are needed, it transmits a request to Congress identifying the number, type (courts of appeals, district, or bankruptcy), and location of the judgeships it is requesting. In 2003, the Judicial Conference sent to Congress requests for 93 new judgeships--11 for the courts of appeals, 46 for the district courts, and 36 for the bankruptcy courts. In assessing the need for additional judgeships, the Judicial Conference considers a variety of information, including responses to its biennial survey of individual courts, temporary increases or decreases in case filings, and other factors specific to an individual court. However, the Judicial Conference's analysis begins with the courts of appeals--weighted case filings and adjusted case filings, respectively. These two measures recognize, to different degrees, that the time demands on judges are largely a function of both the number and complexity of the cases on their dockets. Some types of cases may demand relatively little time and others may require many hours of work. Generally, each case filed in a …

Correspondence issued by the General Accounting Office with an abstract that begins "Value engineering (VE) is a recognized technique for reducing costs while maintaining or improving productivity and quality. The Department of Defense's (DOD) VE program consists of both government- and contractor-developed cost-reduction projects designed to reduce a system's life-cycle costs. In response to Congress' request, we agreed to provide information on (1) the role the VE program has played in supporting cost reduction in DOD weapons system programs and (2) the alternative measures program managers take to reduce costs and/or incentivize contractors."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO appeared before the Subcommittee on Readiness and Management Support, House Committee on Armed Services on March 19, 2003, to discuss various sourcing and acquisition issues. This letter responds to a request for our views on the following questions for the record."

Correspondence issued by the General Accounting Office with an abstract that begins "Following the terrorist attacks of September 2001, prosecuting the global war on terrorism became the United States' primary foreign policy priority. The United States focused its initial efforts on Afghanistan in Operation Enduring Freedom because the country harbored elements of Al Qaeda and other terrorist groups. As a result, countries in the region--Pakistan and the five Central Asian republics of Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan, and Uzbekistan--became frontline states in the war on terrorism, raising the profile of U.S. relations with these countries."

Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) spent about $93 billion in fiscal year 2002 to acquire various types of services, such as base operations, logistical support, and information technology. To achieve greater cost savings and better outcomes when agencies acquire these and other services, Congress and the executive branch have encouraged greater use of performance-based contracting. Performance-based contracts specify the desired outcomes and allow the contractors to determine how best to achieve those outcomes, rather than prescribe the methods contractors should use. In October 2000, Congress sought to provide an incentive for the use of performance-based contracts through legislation giving DOD temporary authority to treat certain performance-based service contracts as contracts for commercial items. Contracts for commercial items may be awarded using streamlined procedures under Part 12 of the Federal Acquisition Regulation (FAR). This authority is scheduled to expire in October 2003. As required by the October 2000 legislation, we reviewed DOD's implementation of the temporary authority, including the interim and final implementing regulations, public comments on the interim regulation, and other DOD documents. We also discussed with DOD officials the extent to which the authority had been used. …

A statement of record issued by the General Accounting Office with an abstract that begins "The nation's transportation systems have become increasingly congested, and pressure on them is expected to grow substantially in the future. Most transportation experts think a multifaceted approach is needed to address congestion and improve mobility. One potential tool is congestion pricing, that is, charging users a toll, fee, or surcharge for using transportation infrastructure during certain peak periods of travel. Pilot projects to test this approach are currently under way in the United States and the technique has been used more extensively abroad. Interest in the usefulness of congestion pricing has been growing, as evidenced by several recent proposals. However, there have also been concerns raised about the fairness of such practices to some users of transportation systems. GAO was asked to identify (1) the potential benefits that can be expected from pricing congested transportation systems, approaches to using congestion pricing in transportation systems, and the implementation challenges that such pricing policies pose, and (2) examples of projects in which pricing of congested transportation systems has been applied to date, and what these examples reveal about potential benefits or challenges to implementation. This statement is …

Correspondence issued by the General Accounting Office with an abstract that begins "We have prepared this report in response to concerns about whether large companies are receiving federal contracts intended for small businesses. We reviewed awards to five large companies to determine (1) how contracts awarded to the companies were reported in Federal Procurement Data System (FPDS), (2) why federal contract officials reported the contracts as small business awards, and (3) what actions are being taken to address any identified problems."

Correspondence issued by the General Accounting Office with an abstract that begins "In November 2002, we issued our report on the results of our audit of the Internal Revenue Service's (IRS) financial statements as of and for the fiscal years ending September 30, 2002 and 2001, and on the effectiveness of its internal controls as of September 30, 2002. We also reported our conclusions on IRS's compliance with significant provisions of selected laws and regulations and on whether IRS's financial management systems substantially comply with requirements of the Federal Financial Management Improvement Act of 1996 (FFMIA). A separate report on the implementation status of recommendations from our prior IRS financial audits and related financial management reports will be issued shortly. The purpose of this report is to discuss issues identified during our fiscal year 2002 audit regarding accounting procedures and internal controls that could be improved for which we do not presently have any recommendations outstanding."

Correspondence issued by the General Accounting Office with an abstract that begins "In connection with fulfilling the requirement to audit the financial statements of the U.S. government, GAO audited and reported on the Schedules of Federal Debt Managed by the Bureau of the Public Debt (BPD) for the fiscal years ended September 30, 2002 and 2001. As part of these audits, GAO performed a review of the general and application computer controls over key BPD financial systems."

Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Energy (DOE) is unusual among federal agencies in that it regulates and inspects its own facilities to protect the safety and health of its workers and of the communities surrounding its vast complex of research laboratories. With few exceptions, all other federal facilities must comply with national standards set by the Nuclear Regulatory Commission (NRC) for nuclear safety and by the Occupational Safety and Health Administration (OSHA) for worker safety and health. DOE asserts that, for the most part, its safety and health standards meet or exceed those promulgated for facilities regulated by NRC and OSHA. At DOE's 10 science laboratories, which are run by management and operating (M&O) contractors, the department and its contractors use a contract administration process to select standards appropriate to current worker hazards and public safety issues. Both DOE and the M&O contractors are involved in safety and health activities. DOE's field offices, most of which are located at the laboratories, provide continuous safety and health oversight of the M&O contractors. DOE headquarters offices provide policy guidance to the field offices and also conduct some oversight of the laboratories. Safety …

Correspondence issued by the General Accounting Office with an abstract that begins "This report responds to a Congressional request that we provide information on expenditures of federal funds by several organizations and their affiliates--the Planned Parenthood Federation of America, the Population Council, the International Planned Parenthood Federation, The Alan Guttmacher Institute, Advocates for Youth, and the Sexuality Information and Education Council of the United States (SIECUS)--all of which are involved in health-related activities. Specifically, we identified (1) fiscal year 2001 expenditures of federal funds that supported the domestic health-related activities of the organizations, the federal agencies that provided the funds, and the congressional committees with jurisdiction over legislation authorizing or appropriating the federal funds, and (2) fiscal year 2001 expenditures of federal funds that supported the international health-related activities of the organizations, the federal agencies that provided the funds, and the congressional committees with jurisdiction over legislation authorizing or appropriating the federal funds. This information updates our November 13, 2001, report that provided expenditure information for fiscal years 1999 and 2000."

Correspondence issued by the General Accounting Office with an abstract that begins "Human activities--especially the federal government's decades-old policy of suppressing all wildland fires--have resulted in dangerous accumulations of brush, small trees, and other vegetation on federal lands. This vegetation has increasingly provided fuel for large, intense wildland fires, particularly in the dry, interior western United States. The scale and intensity of the fires in the 2000 wildland fire season made it one of the worst in 50 years. That season capped a decade characterized by dramatic increases in the number of wildland fires and the costs of suppressing them. These fires have also posed special risks to communities in the wildland-urban interface--where human development meets or intermingles with undeveloped wildland--as well as to watersheds and other resources, such as threatened and endangered species, clean water, and clean air. The centerpiece of the federal response to the growing threat of wildland fires has been the development of the National Fire Plan. This plan advocates a new approach to wildland fires by shifting emphasis from the reactive to the proactive--from attempting to suppress wildland fires to reducing the buildup of hazardous vegetation that fuels fires. The plan recognizes that unless these …

Correspondence issued by the General Accounting Office with an abstract that begins "This report provides information on Ground-based Midcourse Defense (GMD) element flight test known as Integrated Flight Test (IFT)-16. This test was planned for the third quarter of fiscal year 2004 but was recently cancelled by the Missile Defense Agency (MDA), the agency within the Department of Defense (DOD) responsible for developing the ballistic missile defense system and its elements. Specifically, GAO was asked to determine the original purpose of IFT-16, how the test differed from IFT-14 and -15, and what new information IFT-16 would have provided had it been conducted."

This report analyze the impacts of linking JI and CDM to the future European Emission Allowance Trading System (ETSy). The result indicate that the volume of credits obtained through JI and CDM projects by the enlarged EU Emission Allowance Trading Scheme, as well as the magnitude of cost savings and allowance price impacts will crucially depend on how much competition there will be from EU Member States and other countries in JI and CDM credits.

Testimony issued by the General Accounting Office with an abstract that begins "The Homeland Security Act of 2002, which created the Department of Homeland Security, brought together 22 diverse organizations to help prevent terrorist attacks in the United States, reduce the vulnerability of the United States to terrorist attacks, and minimize damage and assist in recovery from attacks that do occur. To accomplish this mission, the act established specific homeland security responsibilities for the department, which included sharing information among its own entities and with other federal agencies, state and local governments, the private sector, and others. GAO was asked to discuss DHS's information sharing efforts, including (1) the significance of information sharing in fulfilling DHS's responsibilities; (2) GAO's related prior analyses and recommendations for improving the federal government's information sharing efforts; and (3) key management issues DHS should consider in developing and implementing effective information sharing processes and systems."

Testimony issued by the General Accounting Office with an abstract that begins "A quality assurance program is required by the Nuclear Regulatory Commission (NRC) to ensure that the Department of Energy (DOE) can safely construct and operate a high-level radioactive waste repository. DOE is currently preparing an application to NRC for authorization to construct the repository. The quality assurance program includes procedures to assure NRC that the information DOE provides is verifiable and well documented. DOE will use the results of a computer simulation to demonstrate that the repository can be safely operated over the 10,000-year period required by the Environmental Protection Agency's health and safety standards. This testimony is based on ongoing and published GAO work. The testimony provides the history of DOE's actions to correct quality assurance problems, the status of DOE's efforts to improve the quality assurance program, and preliminary observations on the effect of quality assurance problems on DOE's ability to successfully meet its 2004 milestone for submitting an application to NRC requesting authorization to construct the repository."

Testimony issued by the General Accounting Office with an abstract that begins "Over 65 percent of American households currently subscribe to cable television service. There has been increasing concern that cable television rates have been rising aster than the rate of inflation for the last few years. As required, on a yearly basis, FCC prepares a report on cable rates in areas that face and those that do not face effective competition--a term defined by statute. For information used in this report, FCC maintains information on the competitive status of cable franchises and annually surveys a sample of cable franchises. GAO examined (1) the reliability of information that cable companies provided to FCC in its annual survey regarding cost factors underlying cable rate increases and (2) FCC's process for updating and revising cable franchise classifications as to whether they face effective competition."

Testimony issued by the General Accounting Office with an abstract that begins "The Jenkins Act requires any person who sells and ships cigarettes across a state line to a buyer, other than a licensed distributor, to report the sale to the buyer's state tobacco tax administrator. The act establishes misdemeanor penalties for violating the act. Compliance with this federal law by cigarette sellers enables states to collect cigarette excise taxes from consumers. However, some state and federal officials are concerned that as Internet cigarette sales continue to grow, particularly as states' cigarette taxes increase, so will the amount of lost state tax revenue due to noncompliance with the Jenkins Act. One research firm estimated that Internet tobacco sales in the United States will exceed $5 billion in 2005 and that the states will lose about $1.4 billion in tax revenue from these sales."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the results of our review and assessment of bankruptcy court-weighted case filings, the workload measure the Judicial Conference first considers in assessing the need for additional bankruptcy judgeships. Weighted filings are a statistical measure of the estimated judge time that specific types of bankruptcy cases are expected to take. Congress asked us to assess whether weighted case filings are a reasonable means of measuring bankruptcy judges' case-related workload and to assess the methodology of any proposal to update the current case weights."