A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Coast Guard's phased-in conversion of some support officer positions, focusing on: (1) how the Coast Guard's current workforce mix compares with the workforce mix of other military services and how the workforce mix has changed since 1991; (2) how many military commissioned officer positions in administrative and support functions offer opportunities for conversion to civilian positions; and (3) what the advantages and disadvantages are of converting those military positions to civilian positions."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Department of Defense's (DOD) real property maintenance and base operations fund movements, focusing on the: (1) movement of funds to and from real property maintenance and base operations during fiscal years 1994 through 1999; (2) movement of unit training funds during the same period of time; and (3) evidence indicating that unit training funds have been moved to pay for base operations and real property maintenance."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Defense's annual reports on depot maintenance, focusing on how military departments or defense agencies: (1) used funds appropriated annually for depot-level repair and maintenance done by contractor personnel; and (2) reported on estimated funds to be used for performing depot maintenance by public and private sector personnel for fiscal years 1999-2005."

Other written product issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the euro, focusing on: (1) what the euro is and why Europe is moving to it now; (2) what the potential effects of the euro are on the dollar; (3) what are the potential monetary policy and exchange rate effects of the euro; (4) what are the euro's implications for U.S. trade and investment with Europe; and (5) what are the implications of the euro for international economic policymaking. GAO noted that: (1) the euro is the new currency being used by 11 of the 15 countries that are members of the European Union (EU); (2) the euro is part of an initiative known as the European Economic and Monetary Union and is designed to more closely link EU's economic policies; (3) a variety of factors will determine whether the emergence of the euro will have a significant impact on the international role of the dollar; (4) over the longer term, several analysts believe that the comparative status of the dollar and euro as international currencies may be affected by potential developments in the euro area payments …

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-01-376G, Executive Guide: Maximizing the Success of Chief Information Officers: Learning From Leading Organizations, February 2001. GAO published a guide: (1) to assist federal agencies in maximizing the success of chief information officers (CIO); and (2) to offer concrete suggestions on what agency executives can do to ensure the effectiveness of their CIO organizations."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO conducted an audit of the agencywide financial statements of the American Battle Monuments Commission (ABMC) for fiscal years 1999 and 1998."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO audited the Bureau of the Public Debt's (BPD) Schedules of Federal Debt for the fiscal years that ended September 30, 1999 and 1998."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the challenges the Department of Education faces in achieving financial management reform, focusing on: (1) Education's fiscal year (FY) 1999 financial audit results in the context of related work GAO has performed; (2) the relationship between the audit findings and the potential for waste, fraud, and abuse; and (3) the status of GAO's ongoing study of the department's grantback account."

Other written product issued by the General Accounting Office with an abstract that begins "GAO published a report for fiscal year 1999 that discusses GAO's performance and accountability in serving Congress and the American people. The report reviews GAO's accomplishments in meeting its mission and sustaining its core values of accountability, integrity, and reliability."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO issued a report on factors that limit access to vaccines for children in developing countries, focusing on: (1) shifting donor priorities; (2) inadequate infrastructure and insufficient information for decision-making; and (3) the relatively high cost of newer vaccines."

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 guaranteed loan systems requirements, including statutory and regulatory changes, technological changes, and documentation changes. This document is intended for guaranteed loan program financial analysts, system accountants, and others who design, develop, implement, operate, and maintain financial management systems."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on three federal human immunodeficiency virus/acquired immunodeficiency syndrome (HIV/AIDS) programs--the Ryan White Comprehensive AIDS Resources Emergency Act of 1990 (CARE Act), the Centers for Disease Control and Prevention's (CDC) HIV/AIDS prevention grants, and the Department of Housing and Urban Development's Housing Opportunities for Persons Living With AIDS (HOPWA)--that fund prevention activities, health care, and other assistance, focusing on: (1) the characteristics of the persons who are served under the CARE Act; (2) how CARE Act, CDC prevention, and HOPWA funds are distributed to treatment, support services, housing, prevention, and program administration; (3) whether the current approach to funding under the CARE Act leads to advantages or disadvantages in particular areas; (4) whether CARE Act services are reaching rural areas; and (5) how the salaries of administrators of organizations providing HIV/AIDS services compare with the salaries of administrators of other similar nonprofit organizations."

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes AIMD-98-21.2.3, Personnel-Payroll System Checklist: Systems Reviewed Under the Federal Financial Management Improvement Act of 1996 (Exposure Draft), December 1997. GAO published a functional requirements document to assist: (1) agencies in implementing and monitoring their human resources and payroll systems; and (2) management and auditors in reviewing their human resources and payroll systems to determine if they substantially comply with the Federal Financial Management Improvement Act of 1996."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on Medicare supplemental insurance (Medigap) premiums for standard plans that provide outpatient prescription drug coverage, focusing on: (1) a description of the benefits under the standard plans; and (2) average premiums, which reflect insurance company reporting practices as well as different state regulations."

A statement of record issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Department of Defense's (DOD) and the military services' management of real property assets, focusing on: (1) principle findings on DOD's strategy for management of real property and how the services determine and prioritize maintenance needs and allocate resources to them; (2) promising practices in facilities maintenance by nonmilitary entities; (3) some barriers that the services face in implementing such practices; (4) GAO's recommendations on how DOD could improve its real property management; and (5) the steps DOD has told GAO it is taking in response to GAO's testimony."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed its recent reports on the securities industry's progress toward implementing decimal trading, focusing on the: (1) progress made to date toward converting to decimals; and (2) challenges that remain."

A letter report issued by the General Accounting Office with an abstract that begins "The U.S. General Accounting Office (GAO) is an independent, nonpartisan agency in the legislative branch. GAO provides Congress with the best information available to help members make informed oversight, policy, and funding decisions. GAO meets Congress' information needs by (1) evaluating how government programs and policies are working, (2) auditing agency operations to determine whether federal funds are being spent efficiently and effectively, (3) investigating allegations of illegal and improper activities, and (4) issuing legal decisions and opinions. Most GAO work is done at the request of committees or members, but some reports are self-initiated or done in response to congressional mandates included in public laws or committee reports. GAO's annual index is a two-volume set. The first volume--Abstracts of Reports and Testimony: Fiscal Year 2000--contains summaries of 878 publicly released reports and testimony listed alphabetically by division or staff office. Classified reports, correspondence, and legal publications are not included. The second volume--Indexes for Reports and Testimony: Fiscal Year 2000--contains several indexes to help you locate reports and testimony by issue category, subject matter, title, or GAO witness. The annual index is also available in electronic …

Other written product issued by the General Accounting Office with an abstract that begins "This publication presents technical amendments to portions of the Statement of Federal Financial Accounting Standards No. 2."

A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the American Battle Monuments Commission for fiscal years 2000 and 1999. GAO found that (1) the consolidating financial statements for fiscal year 2000 and comparative consolidated totals for fiscal year 1999 are presented fairly in conformity with U.S. generally accepted accounting principles; (2) although internal controls should be improved, the Commission had effective internal control over financial reporting and compliance with laws and regulations as of September 30, 2000; and (3) there are no reportable instances of noncompliance with selected provisions of laws and regulations GAO tested. However, GAO noticed three deficiencies in internal controls over information technology systems."

A letter report issued by the General Accounting Office with an abstract that begins "GAO audited the Bureau of Public Debt's (BPD) Schedule of Federal Debt for the fiscal years 2000 and 1999. GAO found that (1) the Schedules of Federal Debt were presented fairly, in all material respects, in conformity with generally accepted accounting principles, (2) BPD had effective internal control over financial reporting and compliance with laws and regulations related to the Schedule of Federal Debt for the fiscal year ended September 30, 2000, and (3) there were no reportable noncompliance in fiscal year 2000 with a selected provision of a law GAO tested."

A letter report issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service's (IRS) fiscal year 2000 financial statements, including the accompanying notes, present fairly, in all material respects, in conformity with U.S. generally accepted accounting principles, IRS' assets, liabilities, net position, net costs, changes in net position, budgetary resources, reconciliation of net costs to budgetary obligations, and custodial activity, for fiscal year 2000. However, misstatements may nevertheless occur in other financial information reported by the IRS as a result of internal control weaknesses. Because of material weaknesses in internal controls, IRS did not maintain effective internal controls over financial reporting or compliance with laws and regulations, and thus did not provide reasonable assurance that losses, misstatements, and noncompliance with laws material in relation to the financial statements would be prevented or detected in an ongoing manner and on a timely basis. GAO's tests of compliance with selected provisions of laws and regulations disclosed two instances of noncompliance with laws and regulations that are reportable under U.S. generally accepted government auditing standards or Office of Management and Budget guidance."

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes AIMD-21.2.7, Guaranteed Loan System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Exposure Draft), August 2000. The Federal Financial Management Improvement Act requires agencies to implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are detailed in the guidance issued by the Joint Financial Management Improvement Program and the Office of Management and Budget. GAO issued a checklist that reflects the Joint Financial Management Improvement Program's Revised Guaranteed Loan System Requirements to help (1) agencies implement and monitor their guaranteed loan systems and (2) managers and auditors review agency guaranteed loan systems to determine if they substantially comply with act. This checklist is not required to be used to assess guaranteed loan systems. Rather, it is provided as a tool for use by experienced staff and is one in a series of documents GAO has issued to help agencies improve or maintain effective operations."

Other written product issued by the General Accounting Office with an abstract that begins "GAO published a second edition of Volume IV of its Principles of Federal Appropriations Law, Second Edition, which includes a discussion of the statutes and regulations governing appropriations matters as well as references to significant issues rendered by the Comptroller General and the courts."

Other written product issued by the General Accounting Office with an abstract that begins "This is an insert to GAO's publication, Serving the Congress and the Nation, describing the role, functions, and responsibilities of GAO's Acquisition and Sourcing Management team."