Other written product issued by the General Accounting Office with an abstract that begins "This is a best practices pamphlet discussing the highlights of the knowledge-based approach to improving weapons acquisition. It reviews the manufacturing processes through three phases, (1) technology development, (2) product development, and (3) production."

Other written product issued by the General Accounting Office with an abstract that begins "At the request of Congress, we have been examining ways the Department of Defense (DOD) can optimize its investment in weapons systems, drawing on lessons learned from the best, mostly commercial, product development efforts. Leading commercial firms we have studied have developed increasingly sophisticated products in less time and at lower cost. Key to their success is their knowledge-based approach to the acquisition of new products. A knowledge-based approach is supported by incentives that encourage realism and candor. This booklet highlights the result of our work to date."

Guidance issued by the General Accounting Office with an abstract that begins "This document has been superseded by GAO-09-232G. GAO published a manual to provide auditors guidance for evaluating internal controls over the integrity, confidentiality, and availability of data maintained in computer-based information systems. The manual's sections provide detailed guidance on evaluating and testing computer-based controls, including guidance on:(1) identifying the auditee's significant computer-supported operations, assessing the risk associated with these operations, and identifying the controls to be tested; (2) control objectives and commonly used control techniques, as well as audit procedures; and (3) common application control objectives and related control techniques, as well as suggested audit procedures. This 2001 release of the FISCAM document has been reformatted from the January 1999 version. It includes only formatting changes, refers to several different GAO documents, and adds hypertext links to GAO referenced documents; No other content has been modified or updated from the January 1999 release."

Other written product issued by the General Accounting Office with an abstract that begins "GAO published this report on federal trust and other earmarked funds. GAO developed this report to answer some basic questions that often arise about trust funds and other earmarked funds."

Other written product issued by the General Accounting Office with an abstract that begins "Presented are highlights of GAO's performance and accountability report for fiscal 2002. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. Importantly, GAO received a clean opinion from independent auditors on our financial statements for the 16th consecutive year. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."

Other written product issued by the General Accounting Office with an abstract that begins "This report presents the highlights of GAO's fiscal year 2003 Performance and Accountability report. The Comptroller General is confident that the performance data and financial information in this report are complete and reliable. GAO met or exceeded all but one of its seven key performance measures, and it received a clean opinion from independent auditors on its financial statements. GAO helped the Congress and government leaders achieve a total of $35.4 billion in financial benefits--a $78 return on every dollar that was spent. Its work addressed many of the difficult issues that confront the nation, including diverse and diffuse security threats, changing demographic trends, increasing interdependency, rapidly evolving science and technology changes, a variety of quality-of-life issues, as well as government transformation challenges, and increasing federal budgetary constraints. It is important for the nation and its citizens not only that these issues are made visible, but also that the nation's leaders attend to them. In addition to having an impact on important national issues, GAO has taken major steps internally to be a model federal agency and world-class professional services organization."

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 "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."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-01-911G, Grant Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, September 2001. The Federal Financial Management Improvement Act of 1996 requires that agencies implement and maintain financial management systems that substantially comply with federal financial management systems requirements. These system requirements are spelled out by the Joint Financial Management Improvement Program (JFMIP) and the Office of Management and Budget. This checklist reflects JFMIP's revised requirements for grant financial systems to help (1) agencies in implementing and monitoring their grant financial systems and (2) managers and auditors in reviewing agency grant financial systems to determine if they substantially comply with the act."

A letter report issued by the General Accounting Office with an abstract that begins "This report updates GAO's list of federal programs and operations at high risk for waste, fraud, abuse, and mismanagement. Several high-risk areas have improved enough to be removed from GAO's list. They include the year 2000 computer challenge, the 2000 census, Department of Agriculture's farm loan programs, the Superfund program, and the National Weather Service's information technology modernization. At the same time, GAO added one new area of concern to the 2001 high-risk list--human capital management. GAO is also continuing to monitor 21 other areas previously designated as high risk."

A letter report issued by the General Accounting Office with an abstract that begins "GAO's audits and evaluations identify federal programs and operations that are high risk, in some cases, due to their greater vulnerabilities to fraud, waste, abuse, and mismanagement. Increasingly, we also are identifying high-risk areas to focus on major economy, efficiency, or effectiveness challenges. Since 1990, GAO has periodically reported on government operations that it has designated as high risk. In this 2003 update for the new 108th Congress, GAO presents the status of high-risk areas included in our last report made in January 2001 and identifies new high-risk areas warranting attention by the Congress and the administration. Lasting solutions to high-risk problems offer the potential to save billions of dollars, dramatically improve service to the American public, strengthen public confidence and trust in the performance and accountability of our national government, and ensure the ability of government to deliver on its promises."

A letter report issued by the General Accounting Office with an abstract that begins "Long-standing problems with excess and underutilized real property, deteriorating facilities, unreliable real property data, and costly space challenges are shared by several agencies. These factors have multibillion-dollar cost implications and can seriously jeopardize mission accomplishment. Federal agencies face many challenges securing real property due to the threat of terrorism."

A letter report issued by the General Accounting Office with an abstract that begins "Since GAO designated computer security in the federal government as high risk in 1997, evidence of pervasive weaknesses has been continuing. Also, related risks have been escalating, in part because of the dramatic increases in computer interconnectivity and increasing dependence on computers to support critical operations and infrastructures, such as power distribution, water supply, national defense, and emergency services. This year, GAO expanded this high risk area to include protecting the information systems that support our nation's critical infrastructures, referred to as cyber critical infrastructure protection or cyber CIP. Among other reasons for designating cyber CIP high risk is that terrorist groups and others have stated their intentions of attacking our critical infrastructures, and failing to protect these infrastructures could adversely affect our national security, economic security, and/or public health and safety."

A letter report issued by the General Accounting Office with an abstract that begins "In its January 2001 High-Risk Update (GAO-01-263), GAO designated strategic human capital management as a governmentwide high-risk area. The basic problem, which continues today, has been the long-standing lack of a consistent strategic approach to marshaling, managing, and maintaining the human capital needed to maximize government performance and assure its accountability. This report is part of a special series of reports on governmentwide and agency-specific challenges."

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) issues concerning auditing in the new century as discussed at the 17th Commonwealth Auditors-General Conference held in Sun City, South Africa in October 1999; (2) efforts to encourage public health services, public works, and technical assistance at the Organization of African Supreme Audit Institutions' 8th General Assembly held in Burkina Faso in October 1999; (3) discussions held by the Organization of Latin American and Caribbean Supreme Audit Institutions' 9th General Assembly in Paraguay; (4) an audit profile on Sierra Leone; and (5) activities within INTOSAI."

Other written product issued by the General Accounting Office with an abstract that begins "This is the German-language version of the journal of the International Organization of Supreme Audit Institutions (INTOSAI). This journal includes articles regarding (1) issues concerning auditing in the new century as discussed in the 17th Commonwealth Auditors-General Conference held in Sun City, South Africa in October 1999, (2) efforts to encourage public health services, public works, and technical assistance at the Organization of African Supreme Audit Institutions' 8th General Assembly held in Burkina Faso in October 1999, (3) discussions held by the Organization of Latin American and Caribbean Supreme Audit Institutions' 9th General Assembly in Paraguay, (4) an audit profile in Sierra Leone, and (5) activities within INTOSAI."

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) issues concerning auditing in the new century as discussed at the 17th Commonwealth Auditors-General Conference held in Sun City, South Africa in October 1999; (2) efforts to encourage public health services, public works, and technical assistance at the Organization of African Supreme Audit Institutions' 8th General Assembly held in Burkina Faso in October 1999; (3) discussions held by the Organization of Latin America and Caribbean Supreme Audit Institutions' 9th General Assembly in Paraguay; (4) an audit profile on Sierra Leone; and (5) activities within INTOSAI."

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) the role of Pakistan's Supreme Audit Institution on promoting good national governance, (2) governance issues at the Asian Supreme Audit Institutions' 8th Triennial Assembly and Symposium, (3) the Caribbean Organization of Institutions' 5th Triennial Congress in St. Kitts and Nevis, (4) an audit profile on the State Audit and Inspection Committee of Mongolia, and (5) activities within INTOSAI."

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."

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 "GAO provided information on the Joint Financial Management Improvement Program's current financial management initiatives, activities, and practices."

Guidance issued by the General Accounting Office with an abstract that begins "Technological advances and changes in workplace habits have increasingly affected the operating environment for time and attendance (T&A) reporting in recent years. Perhaps the most significant influence on changes to T&A reporting, however, is advancing technology and the accelerated adoption of automation driven largely by the need for increased efficiency, as promoted by the Government Paperwork Elimination Act (GPEA). Although focused on electronic systems that process information obtained from and provided to sources outside the government, GPEA encourages agencies to seek internal applications of paperless systems and use of electronic signatures. This document (1) provides agencies with the flexibility needed to streamline T&A reporting systems and reduce their costs while maintaining adequate internal control, (2) updates the requirements for electronic signature control, and (3) addresses the need for controls over alternative workplace arrangements."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Nuclear Regulatory Commission (NRC). GAO found that NRC must resolve issues related to its risk-informed regulatory approach for commercial power plants. NRC developed the Risk-Informed Regulation Implementation Plan to guide its efforts to transition from its traditional regulatory approach to a risk-informed approach. This plan, however, is not as comprehensive as it could be. GAO found that the plan lacks critical performance measures and does not address activities that cut across agency resources. NRC must also address the inherent difficulties in applying a risk-informed approach to nuclear material licensees. Other challenges facing NRC include strengthening its personnel management, developing an effective cost accounting system, and resolving financial management issues."

A letter report issued by the General Accounting Office with an abstract that begins "In its 2001 Governmentwide Perspective, GAO identified operational challenges, such as the continuing need to implement management reforms, and discussed the need to address human capital and other strategic challenges, particularly the longer-term budget outlook. The information GAO presents in this report is intended to help sustain congressional attention in addressing the challenges government faces in doing business in the 21st century. This report is part of a special series of reports on governmentwide and agency-specific issues."