A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on interagency counterterrorist operations, focusing on: (1) how agencies worked together in counterterrorist operations and special events; (2) strengths and weaknesses of international and domestic counterterrorist exercises; and (3) agency and interagency processes to capture and share lessons learned."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the weaknesses of the Customs Service's Automated Commercial Environment (ACE) project."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Defense Security Cooperation Agency's (DSCA) decision to lower the Foreign Military Sales (FMS) program's administrative fee from 3 percent to 2.5 percent, focusing on how the: (1) FMS program recovers its costs, as required by the Arms Export Control Act; and (2) projected sales levels made through the program will affect cost recovery in the future."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Caribou Recovery Program, focusing on the: (1) amount and source of funds expended on the woodland caribou recovery program; (2) results of the program, including the outcome of efforts to augment the population and the impact of the recovery efforts on land use; and (3) future direction of the recovery program."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Department of Health and Human Services' Independent Living Program (ILP) and the needs of youths leaving the foster care system, focusing on: (1) the problems faced by foster care youths once they leave care; (2) what is known about the extent of services provided by ILP; and (3) what is known about the effectiveness of ILP."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on military servicemembers' perceptions regarding the impact women have had on selected combat-oriented units, focusing on: (1) the perceptions of men and women on their personal readiness; (2) the readiness of men and women in their unit; and (3) unit readiness."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the status of efforts to implement the Single Audit Act Amendments of 1996, focusing on: (1) the importance of the 1996 amendments; (2) the actions taken to implement them; and (3) ways in which the refinements will continue to evolve and benefit future single audit efforts."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on 8(a) contracting activities for fiscal years (FY) 1996 through 1998 in certain offices within the Department of the Treasury, focusing on: (1) a comparison of Departmental Offices' 8(a) contract goals with Treasury's departmentwide 8(a) contract goals; (2) the total number of Departmental Offices' contracts and 8(a) contracts as well as the percentage of total Departmental Offices' contract expenditures used for 8(a) contracts; (3) the distribution of Departmental Offices' 8(a) contracts by dollar value and type of goods/services procured; and (4) whether five Departmental Offices' 8(a) contracts adhered to regulations that limit the amount of work that can be subcontracted."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the World Bank's efforts to reform its employee grievance process, focusing on: (1) the Grievance Process Review Committee's principal findings and recommendations to make the system more fair and credible and steps the Bank plans to take to implement these recommendations; and (2) key issues that Bank management will face as it moves to implement these recommendations."

A letter report issued by the General Accounting Office with an abstract that begins "The U.S. Customs Service has requested $206.9 million for its Automated Commercial Environment (ACE)--a new import processing system. Customs' second expenditure plan provides for (1) meeting the Office of Management and Budget's capital planning and investment control review requirements; (2) complying with Customs' enterprise architecture; and (3) complying with federal acquisition rules, requirements, guidelines, and systems acquisition management practices. ACE will fundamentally change Customs' and many other organizations' business processes by introducing new system capabilities. ACE will be available around the clock to support important commercial and enforcement systems. Customs did not meet key commitments made in its first ACE expenditure plan because of underestimating funding requirements. Actual requirements were 90 percent higher than estimated. This history casts uncertainty on Customs' ability to reliably estimate costs and meet future commitments. GAO found that Customs lacks management controls in four areas: enterprise architecture, human capital, software acquisition management, and cost estimation. Because Customs has compressed its ACE acquisition plans from five to four years, the degree of overlap of program increments has increased. This may increase the risk that ACE capabilities will not be delivered on time …

Testimony issued by the General Accounting Office with an abstract that begins "The U.S. Postal Service continues to face financial and transformation challenges. Since GAO placed the Service's long-term outlook and transformation efforts on its high-risk list, the Service's financial situation has continued to decline, and its operational challenges have increased. The Service took a good first step when it issued its Transformation Plan. The plan provides information about the Service's challenges, identifies many actions the Service plans to take under its existing authority, and outlines steps that would require congressional action. The plan does not, however, adequately address some key issues or include an action plan with key milestones. The catastrophic events of September 11 and subsequent anthrax scares, coupled with the recent economic slowdown, have decreased mail volumes and revenues. However, the Service's financial difficulties are not just a cyclical phenomenon that will fade as the economy recovers. The Service's basic business model, which assumes that rising mail volume will cover rising costs and mitigate rate increases, is questionable as mail volumes stagnate or deteriorate in an increasingly competitive environment. The Service's Transformation Plan recognizes that postal costs are rising faster than revenues and identifies many actions that …

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the results of security tests we performed in which agents of the Office of Special Investigations (OSI), acting in an undercover capacity, entered the United States from various countries in the Western Hemisphere using counterfeit documentation and fictitious identities. This work was initially undertaken at the request of the Senate Finance Committee and was continued at the request of the Subcommittee on Immigration, Border Security, and Claims, House Committee on the Judiciary. The purpose of our tests was to determine whether U.S. government officials conducting inspections at ports of entry would detect the counterfeit identification documents."

Testimony issued by the General Accounting Office with an abstract that begins "The Subcommittee on Government Efficiency and Financial Management, House Committee on Government Reform asked GAO to testify on the Improper Payments Information Act (PL-107-300) and related draft guidance issued by the Office of Management and Budget (OMB), and on GAO recommendations to agencies on actions they can take to prevent or reduce improper payments."

Testimony issued by the General Accounting Office with an abstract that begins "Since 1998, the 34 democratic nations of the Western Hemisphere have been negotiating a Free Trade Area of the Americas agreement to eliminate tariffs and create common trade and investment rules for these nations. The United States will co-chair, with Brazil, the final phase of the negotiations, due to conclude in January 2005. GAO was asked to (1) review challenges that the United States faces as co-chair of the final negotiating phase and (2) discuss risks that the United States may encounter, as host, in Miami, of the November 2003 ministerial meeting."

A letter report issued by the General Accounting Office with an abstract that begins "Business-owned life insurance is permanent insurance held by employers on the lives of their employees, and the employer is the beneficiary of these policies. Its attractive features, common to all permanent life insurance, generally include both tax-deferred accumulation of earnings on the policies' cash value and tax-free receipt of the death benefit. Legislators have expressed concerns about the ability of employers to receive tax-favored treatment from insuring their employees' lives. GAO was asked to discuss (1) the prevalence and use of business-owned life insurance, (2) federal and state regulation and oversight of these policies, and (3) the potential usefulness of and costs associated with obtaining more comprehensive data on business-owned life insurance."

Testimony issued by the General Accounting Office with an abstract that begins "In 2001, the Department of Health and Human Services' (HHS) Administration for Children and Families (ACF) implemented the Child and Family Services Reviews (CFSR) to increase states' accountability. The CFSR uses states' data profiles and statewide assessments, as well as interviews and an on-site case review, to measure state performance on 14 outcomes and systemic factors, including child well-being and the provision of caseworker training. The CFSR also requires progress on a program improvement plan (PIP); otherwise ACF may apply financial penalties. This testimony is based on our April 2004 report and addresses (1) ACF's and the states' experiences preparing for and conducting the statewide assessments and on-site reviews; (2) ACF's and the states' experiences developing, funding, and implementing items in PIPs; and (3) any additional efforts that ACF has taken beyond the CFSR to improve state performance. For the April 2004 report, we surveyed all 50 states, the District of Columbia, and Puerto Rico regarding their experiences throughout the CFSR process, visited 5 states to obtain first-hand information, and conducted a content analysis of all 31 available PIPs as of January 1, 2004. We also interviewed HHS …

Testimony issued by the General Accounting Office with an abstract that begins "The terrorist attacks of September 11, 2001, highlighted the critical role first responders play at the state and local level when a disaster or emergency strikes. In fiscal years 2002 and 2003, Congress appropriated approximately $13.9 billion for domestic preparedness. A large portion of these funds were for the nation's first responders to enhance their ability to address future emergencies, including potential terrorist attacks. These funds are primarily to assist with planning, equipment purchases, training and exercises, and administrative costs. They are available to first responders mainly through the State Homeland Security Grant Programs and Urban Area Security Initiative grants. Both programs are administered through the Department of Homeland Security's Office for Domestic Preparedness. In this testimony, GAO addressed the need to balance expeditious distribution of first responder funds to states and localities with accountability for effective use of those funds and summarized major findings related to funding distribution delays and delays involving funds received by local governments, as presented in reports issued by the Department of Homeland Security Office of Inspector General and the House Select Committee on Homeland Security. The testimony incorporated supporting evidence on first-responder …

A letter report issued by the General Accounting Office with an abstract that begins "The Global War on Terrorism--principally involving operations in Afghanistan and Iraq--was funded in fiscal year 2003 by Congress's appropriation of almost $69 billion. To assist Congress in its oversight of spending, GAO is undertaking a series of reviews relating to contingency operations in support of the Global War on Terrorism. In September 2003, GAO issued a report that discussed fiscal year 2003 obligations and funding for the war through June 2003. This report continues the review of fiscal year 2003 by analyzing obligations reported in support of the Global War on Terrorism and reviews whether the amount of funding received by the military services was adequate to cover DOD's obligations for the war from October 1, 2002, through September 30, 2003. GAO will also review the war's reported obligations and funding for fiscal year 2004."

A letter report issued by the General Accounting Office with an abstract that begins "The proliferation of man-portable air defense systems (MANPADS) has been of growing concern to the United States and other governments. The United States is pursuing a wide variety of activities internationally and domestically to address this threat. GAO was asked to assess efforts by (1) the State Department to control global proliferation of MANPADS, (2) the Department of Defense (DOD) to monitor end-use of U.S.-exported Stingers, and (3) the Department of Homeland Security (DHS) to develop technical countermeasures to minimize the threat of a MANPADS attack."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal policy requires that small businesses receive the maximum practicable subcontracting opportunity for providing goods and services to large businesses that contract directly with federal agencies. The Department of Energy (DOE) annually directs almost $20 billion to the 34 "facility management contractors" of which $3.3 billion was redirected to small business subcontractors in fiscal year 2004. DOE negotiates annual small business subcontracting goals with individual contractors and monitors their achievements. GAO was asked to (1) determine the usefulness of the data that DOE uses to monitor subcontracting performance and (2) discuss the actions that DOE has taken to address any problems with the contractors' subcontracting efforts."

A letter report issued by the Government Accountability Office with an abstract that begins "Based on limited previous GAO work that identified examples of purchases of new items at the same time identical items in excellent or good condition were excessed, GAO was asked to assess the overall economy and efficiency of the Department of Defense (DOD) program for excess property reutilization (reuse). Specifically, GAO was asked to determine (1) whether and to what extent the program included waste and inefficiency and (2) root causes of any waste and inefficiency. GAO was also asked to provide detailed examples of waste and inefficiency and the related causes. GAO's methodology included an assessment of controls, analysis of DOD excess inventory data, statistical sampling at selected sites, and detailed case studies of many items."

A chapter report issued by the Government Accountability Office with an abstract that begins "Federal agencies are facing a set of emerging cybersecurity threats that are the result of increasingly sophisticated methods of attack and the blending of once distinct types of attack into more complex and damaging forms. Examples of these threats include spam (unsolicited commercial e-mail), phishing (fraudulent messages to obtain personal or sensitive data), and spyware (software that monitors user activity without user knowledge or consent). To address these issues, GAO was asked to determine (1) the potential risks to federal systems from these emerging cybersecurity threats, (2) the federal agencies' perceptions of risk and their actions to mitigate them, (3) federal and private-sector actions to address the threats on a national level, and (4) governmentwide challenges to protecting federal systems from these threats."

A letter report issued by the Government Accountability Office with an abstract that begins "In an effort to reduce the risk of wildland fires, many federal land managers--including the Forest Service and the Bureau of Land Management (BLM)--are placing greater emphasis on thinning forests and rangelands to help reduce the buildup of potentially hazardous fuels. These thinning efforts generate considerable quantities of woody material, including many smaller trees, limbs, and brush--referred to as woody biomass--that currently have little or no commercial value. GAO was asked to determine (1) which federal agencies are involved in efforts to promote the use of woody biomass, and actions they are undertaking; (2) how these agencies are coordinating their activities; and (3) what agencies see as obstacles to increasing the use of woody biomass, and the extent to which they are addressing these obstacles."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal funding to states supported more than 200,000 youth in residential facilities in 2004, many seeking help to address behavioral or emotional challenges. However, federal investigations have identified maltreatment and civil rights abuses in some facilities. GAO was asked to provide national information about (1) the nature of incidents that adversely affect youth well-being in residential facilities, (2) how state licensing and monitoring requirements address youth well-being in these facilities, and (3) what factors affect federal agencies' ability to hold states accountable for youth well-being in residential facilities. GAO conducted national Web-based surveys of state child welfare, health and mental health, and juvenile justice agencies and achieved an 85 percent response rate for each of the three surveys. We also visited four states, interviewed program officials, and reviewed laws and documentation."