A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) downsized its acquisition workforce by half in the past decade. It now faces serious imbalances in the skills and experience of its remaining workforce and the potential loss of highly specialized knowledge if many of its acquisition specialists retire. DOD created the Acquisition 2005 Task Force to study its civilian acquisition workforce and develop a strategy to replenish personnel losses. In response to a legislative mandate, DOD reported on its plans to implement the task force's recommendations as required by the National Defense Authorization Act for Fiscal Year 2002. DOD's report shows that it has made progress in reshaping its acquisition workforce. For example, DOD is working to remove barriers to its strategic planning initiative; continuing to test various human capital innovations; and has begun making significant changes to its acquisition workforce-training program. DOD's report provides information on implementation of the task force's recommendations and their status. However, for many initiatives, DOD did not clearly describe the actions taken or when they occurred, nor did it identify all planned actions and schedules for completing the initiatives."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO assisted the Department of Transportation determine whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for fiscal year 2000 was supported by the underlying records. GAO agreed to (1) perform detailed tests of transactions that represent the underlying basis of amounts distributed to AATF, (2) review the Internal Revenue Service's (IRS) quarterly AATF certifications, (3) review the Department of the Treasury Financial Management Service adjustments to AATF for FY 2000, (4) review the Office of Tax Analysis process for estimating amounts to be distributed to AATF for the fourth quarter of FY 2000, (5) compare net excise tax distributions to AATF during FY 2000 and amounts reported in the financial statements prepared by the Bureau of the Public Debt for AATF and the Federal Aviation Administration's consolidated financial statements, and (6) review key reconciliations of IRS records to Treasury records."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO performed procedures to determine whether the net federal unemployment tax revenue distributed to the Unemployment Trust Fund for fiscal year 2000 is supported by the underlying records. The procedures GAO agreed to perform include (1) detailed tests of transactions that represent the underlying basis of amounts distributed to the UTF and (2) a review of key reconciliations of the Internal Revenue Service records to those of the Department of the Treasury."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO assisted the Department of Transportation determine whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year 2000 was supported by the underlying records. GAO agreed to (1) perform detailed tests of transactions that represent the underlying basis of amounts distributed to HTF, (2) review the Internal Revenue Service's (IRS) quarterly HTF certifications, (3) review the Financial Management Service adjustments to HTF for FY 2000, (4) review the Office of Tax Analysis process for estimating amounts to be distributed to HTF for the fourth quarter of FY 2000, (5) compare net excise tax distributions to the HTF during FY 2000 and amounts reported in the financial statements prepared by the Bureau of Public Debt for HTF and HTF's financial statements, and (6) review key reconciliations of IRS records to Treasury records."

A letter report issued by the General Accounting Office with an abstract that begins "Financial relationships between individual investigators or their research institutions and private industry have yielded significant results, including treatments for such diseases as AIDS and strokes. However, some collaborations have raised concerns that the focus on financial reward might compromise the integrity of the research and the safety of human research subjects. GAO reviewed five universities with broad policies and procedures on financial conflicts of interest. All five had difficulty providing basic data on individual investigators' financial conflicts of interest in clinical research involving human subjects. The universities acknowledged a need for better coordination of information on investigators' financial relationships, and several universities were developing ways to do so. Policies and procedures at the five universities addressed financial conflicts of interest affecting institutions, including technology transfer activities and financial relationships with small start-up companies that market products developed by the universities. The Department of Health and Human Services has had limited success in promoting the integrity of biomedical research and protecting human subjects. HHS has taken steps to improve its oversight and monitoring and has drafted guidance on financial conflicts of interest, but this guidance does not …

Correspondence issued by the General Accounting Office with an abstract that begins "This report identifies civilian nondefense agency capital projects with estimated costs of $175.6 billion, based on agency budget justifications and other data. Costs for incrementally funded and high technology civilian projects are estimated at $154.7 billion. Of this amount, $78.5 billion in budget authority has been provided through fiscal year 2000, leaving $76.2 billion of budget authority still required after fiscal year 2000 to complete these projects, a requirement that constitutes a claim on discretionary spending in future years. About half of the $154.7 billion is for high technology projects. Because some capital projects have unknown funding requirements beyond the fiscal year 2001 request, the remaining budget authority needed to complete all projects exceeds the $76.2 billion identified and assumes no further cost growth. This budget authority relates only to civilian projects. Department of Defense spending for capital acquisitions is generally fully funded; its fiscal year 1999 capital spending totaled almost $53 billion. If the Navy shipbuilding and conversion account were to be moved from full to incremental funding for a given period of time, this would not allow the Navy to procure more ships for a given …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO updated its long-term economic model using the latest economic and budget assumptions from the Congressional Budget Office (CBO)."

A letter report issued by the General Accounting Office with an abstract that begins "Twenty-one percent of grant-eligible applicants who did not use the District of Columbia's tuition assistance grant (TAG) funding to attend a participating college or university may have encountered such barriers as college entrance requirements and the absence of minority outreach programs. Whether enrollment caps at colleges posed a barrier for applicants is unclear. In the program's first year, 516 of the nearly 2,500 eligible applicants did not use the grants. About 21 percent of the institutions in which applicants expressed interest restrict the number of out-of-state students that they will accept, although the extent to which this played a role in limiting access to these institutions is unclear. Enrollment at the University of the District of Columbia (UDC) changed little during the TAG program's first year. The TAG program and UDC appeared to serve different freshmen populations, which may account for the TAG program's minimal impact on UDC enrollment. Although concerns about TAG program administration were largely resolved with the revision of program regulations in December 2000, other administrative issues may hinder program operations, including the determination of applicant eligibility and the distribution of information on …

Testimony issued by the General Accounting Office with an abstract that begins "This testimony reviews the Department of Defense's (DOD) handling of appropriated funds from expired appropriation accounts. In 1990, Congress changed the law governing the use of appropriation accounts because it concluded that controls over them were not working. Without adequate controls, Congress was concerned that agencies could disburse money in amounts and for purposes that it had not approved. GAO found that DOD improperly charged appropriation accounts after they were closed. GAO also found that DOD did not establish the requisite systems, controls, and managerial attention required to properly account for its disbursements consistent with the 1990 account closing law, and as a result, DOD made at least $615 million of illegal or otherwise improper adjustments during fiscal year 2000 alone. DOD was aware of the limitations the account closing law placed on the availability of canceled appropriations and that the law was enacted because of previous abuses by DOD's use of old appropriations. DOD also knew that a major system used to control its use of appropriations allowed for disbursements to be charged in a way that was inconsistent with the law. However, DOD did nothing to …

A letter report issued by the General Accounting Office with an abstract that begins "This report reviews the Department of Defense's (DOD) handling of appropriated funds from expired appropriation accounts. In 1990, Congress changed the law governing the use of appropriation accounts because it concluded that controls over them were not working. Without adequate controls, Congress was concerned that agencies could disburse money in amounts and for purposes that it had not approved. GAO found that DOD improperly charged appropriation accounts after they were closed. GAO also found that DOD did not establish the requisite systems, controls, and managerial attention required to properly account for its disbursements consistent with the 1990 account closing law. As a result, DOD made at least $615 million of illegal or otherwise improper adjustments during fiscal year 2000 alone. DOD was aware of the limitations the account closing law placed on the availability of canceled appropriations and that the law was enacted because of previous abuses by DOD. DOD also knew that a major system used to control its use of appropriations allowed for disbursements to be charged in a way that was inconsistent with the law. However, DOD did nothing to fix the system, …

A letter report issued by the General Accounting Office with an abstract that begins "To increase child support collections, Congress has considered proposals to improve the ability of private firms to gather information to help locate noncustodial parents and enforce the payment of child support. At the end of fiscal year 2000, the Office of Child Support Enforcement (OCSE) indicated that $89 billion in child support was owed but unpaid--a 96-percent increase since the end of fiscal year 1996. GAO believes that this amount is understated. Thousands of private and public sector entities can collect child support. Both private firms and state agencies reported collections from about 60 percent of their cases. Twenty-two of the 24 private firms GAO reviewed reported that they relied on private information vendors--commercial firms that sell information such as addresses, telephone numbers, and social security numbers--as their primary information source, whereas about one-third of state agencies reported using this source. State agencies relied heavily on state and federal automated databases to locate noncustodial parents and their assets. Additionally, private firms and the state agencies reported calling noncustodial parents to collect child support. However, only the private firms called third parties, such as relatives and neighbors …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on college tuition and fees, focusing on the changes in the 1995-1996 and 1999-2000 period compared with median household income."

A letter report issued by the General Accounting Office with an abstract that begins "Before 1850, an estimated 16 million salmon and steelhead returned to the Columbia River Basin annually to spawn. Over the past 25 years, the number of salmon and steelhead returning to the Columbia River Basin has averaged only 660,000 per year although annual population levels have varied widely. Factors such as over-harvesting, construction and operation of dams, degradation of spawning habitat, increased human population, and unfavorable weather and ocean conditions have contributed to the long-term decline. The population decline has resulted in the listing of 12 salmon and steelhead populations in the basin as threatened or endangered under the Endangered Species Act. Once a species is listed as threatened or endangered, the act requires that efforts be taken to allow its recovery. Eleven federal agencies are involved with salmon and steelhead recovery efforts in the Columbia River Basin. The National Marine Fisheries Service (NMFS), as the lead agency, is responsible for preparing a recovery plan and consulting with the other federal agencies on their planned actions. The 11 federal agencies estimate expenditures of $1.8 billion from fiscal year 1982 through fiscal year 1996 and $1.5 billion …

A letter report issued by the General Accounting Office with an abstract that begins "Money laundering is a serious crime, with hundreds of billions of dollars laundered annually. Congress passed the Money Laundering and Financial Crimes Strategy Act of 1998 to better coordinate the efforts of law enforcement agencies and financial regulators in combating money laundering. This act required the issuance of an annual National Money Laundering Strategy for 5 years, ending with the issuance of the 2003 strategy. To help with deliberations on reauthorization, GAO determined (1) agency perspectives on the benefit of the strategy and factors that affected its development and implementation, (2) whether the strategy has served as a useful mechanism for guiding the coordination of federal law enforcement agencies' efforts, (3) the role of the strategy in influencing the activities of federal financial regulators, and (4) whether the strategy has reflected key critical components."

A briefing report issued by the General Accounting Office with an abstract that begins "Congress responded to the attacks of September 11, 2001, with dramatic funding increases to combat terrorism. Even before these attacks, Congress was concerned about increased funding in this area, and based on findings from a 1997 GAO report, mandated that the Office of Management and Budget (OMB) report annually on funding to combat terrorism. In this review, GAO was asked to analyze such funding trends, describe difficulties in coordinating combating terrorism budgets, assess data reported to Congress, and describe the executive branch's efforts to maximize the effective use of combating terrorism funds. The review relied on OMB's definition of "combating terrorism" to include both homeland security and overseas combating terrorism missions."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the threat of terrorist attacks involving chemical, biological, radiological, or nuclear (CBRN) materials, focusing on: (1) the threat and risk assessments to help develop a national strategy and help prioritize and focus program investments to combat terrorism; and (2) observations on how other countries allocate resources and determine funding priorities to combat terrorism."

Testimony issued by the General Accounting Office with an abstract that begins "The Commercial Activities Panel is a congressionally mandated panel to study, and make recommendations for improving, the policies and procedures governing the transfer of commercial activities from government to contractor personnel. The growing controversy surrounding competitions under the Office of Management and Budget's Circular A-76 to determine whether the government should obtain commercially available goods and services from the public or private sectors led to the establishment of this Panel. In establishing the Panel, several steps were taken to ensure representation from all major stakeholders as well as to ensure a fair and balanced process. To ensure a broad range of views on the Panel, a Federal Register notice was used to seek suggestions for the Panel's composition. As the Panel began its work, it recognized the need for a set of principles for sourcing decisions. These principles provide for an assessment of what does or does not work in the current A-76 process and provide a framework for identifying needed changes. Many of the Panel's recommendations can be accomplished administratively under existing law, and the Panel recommends that they be implemented as soon as practical. The Panel …

Testimony issued by the General Accounting Office with an abstract that begins "In May 2003, the Office of Management and Budget (OMB) issued a new Circular A-76--which sets forth the government's competitive sourcing process. Determining whether to obtain services in-house or through commercial contracts is an important economic and strategic decision for agencies, and the use of A-76 is expected to grow throughout the federal government. In the past, however, the A-76 process has been difficult to implement, and the impact on the morale of the federal workforce has been profound. Moreover, there have been concerns in both the public and private sectors about the timeliness and fairness of the process and the extent to which there is a "level playing field" for conducting public-private competitions. It was against this backdrop that the Congress enacted legislation mandating a study of the government's competitive sourcing process, which was carried out by the Commercial Activities Panel, which was chaired by the Comptroller General of the United States. This testimony focuses on how the new Circular addresses the Panel's recommendations with regard to providing a better foundation for competitive sourcing decisions, and the challenges agencies may face in implementing the new A-76."

Correspondence issued by the General Accounting Office with an abstract that begins "During GAO's fiscal year 2001 audit on accounting procedures and internal controls at the Congressional Award Foundation it found several internal control weaknesses related to processing transactions, maintaining supporting documents, and required reporting. Specifically, GAO found lack of approval for payments to vendors, inaccurate classification of transactions in the general ledger, lack of supporting documents for adjusting journal entries made by the foundation's accounting firm, incomplete personnel files, and lack of congressional reports for fiscal year 2000. The leadership of the Congressional Award Foundation changed near the end of the fiscal year 2001, and this transition may have contributed to the weaknesses found during GAO's audit. Since this transition, the foundation has established the executive position of the Director of Finance and Administration to oversee daily financial and administrative operations."

A letter report issued by the General Accounting Office with an abstract that begins "In negotiating profit on contracts, the Department of Defense (DOD) requires contracting officers to set negotiating objectives by relying on guidelines in defense regulations. Congress mandated that DOD review its profit guidelines and consider whether modifying them would provide more incentive for contractors to develop and produce complex and innovative new technologies for weapon systems. After completing its review, DOD issued a final rule in December 2000 that added a technology incentive to its guidelines for setting profit objectives on negotiated defense contracts. This report reviews whether the new policy is (1) likely to achieve its intended objective of stimulating increased innovation and (2) consistent with the revised policies for acquiring weapons systems. GAO found that the new profit policy may have limited effect on incentivizing additional innovation because the policy has limited reach during research and development and it does not provide adequate guidance on when to apply the incentive. The policy may not reinforce DOD's emphasis on technology maturity in its guidance on the system acquisition process."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the challenges of developing effective information sharing and coordination strategies needed to deal with computer security threats."

Testimony issued by the General Accounting Office with an abstract that begins "Federal agencies, and other public and private groups, rely extensively on computer systems and electronic data. The security of these systems and data is essential to avoiding disruptions in critical operations and preventing data tampering, fraud, and inappropriate disclosure of sensitive information. However, federal computer systems contain weaknesses that continue to put critical operations and assets at risk. In particular, deficiencies exist in entitywide security programs that are critical to agencies' success in ensuring that risks are understood and effective controls are implemented. Many efforts have been undertaken to implement the nationally critical infrastructure protection strategy outlined in Presidential Decision Directive (PDD) 63. However, progress in key areas has been limited. Although outreach efforts by many federal entities to establish cooperative relationships with and among private and other nonfederal entities have raised awareness and prompted information sharing, efforts to perform substantive analyses of sector-wide and cross-sector interdependencies and related vulnerabilities have been limited. A major impediment to implementing the strategy outlined in PDD 63 is the lack of a national plan that clearly spells out the roles and responsibilities of federal and nonfederal entities and defines interim objectives."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed issues the Department of Defense (DOD) faces in its acquisition of weapon systems."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Navy's F/A-18E/F aircraft program, focusing on whether the operational tests: (1) validated the Department of Defense's (DOD) statements that the F/A-18E/F will provide performance capabilities that are superior to existing F/A-18 aircraft; and (2) raised issues that could impact aircraft cost or the upcoming decision on whether the Navy should award a multiyear procurement contract for full-rate production of the aircraft."