Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the audit report covering the financial statements of the United Service Organizations, Incorporated, for the years ended December 31, 1996 and 1997, focusing on whether the audit report complied with the financial reporting requirements of the law."

Other written product issued by the General Accounting Office with an abstract that begins "GAO published an exposure draft for the Federal Accounting Standards Advisory Board (FASAB). In this exposure draft, FASAB proposes the reporting of entities to their financial statements reconciliations between the beginning and ending balances of the subsidy cost allowance for direct loans and loan guarantee liability on a program-by-program basis for major programs, in addition to reconciliation for the entity as a whole."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed Department of Defense (DOD) Joint Strike Fighter acquisition program, focusing on the: (1) best commercial practices for developing new products; (2) reasons why DOD does not follow these practices; and (3) opportunity that Joint Strike Fighter represents to strengthen--or weaken--the effect of best practices and acquisition reform on major weapons."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the "ILOVEYOU" computer virus, focusing on the need for agency and governmentwide improvements in information security."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the implementation of the Mental Health Parity Act of 1996, focusing on the: (1) extent to which employers comply with the law and how they have revised their health plans; (2) law's effect on claims costs; and (3) steps federal agencies have taken to ensure compliance with the law."

A chapter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO assessed the status and impact of reforms to improve the United Nations (U.N.), focusing on whether: (1) the U.N. had put into place the three core elements of the Secretary General's 1997 reform program; and (2) they are improving U.N. management and performance as intended."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the status of reforms to improve the United Nations (U.N.), focusing on efforts to: (1) restructure U.N. leadership and operations; (2) develop a performance-based human capital system; and (3) introduce programming and budgeting processes focused on results."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the Federal Aviation Administration's (FAA) efforts to modernize the nation's air traffic control (ATC) system and its relationship to other initiatives to address the escalating crises of insufficient capacity facing the aviation industry. Specifically, GAO reviews the (1) extent of the delay and congestion problems and the contribution of the ATC system to them, (2) progress and problems encountered in FAA's ATC modernization program, and (3) importance of a continued focus on delivering ATC equipment and on human capital issues as policymakers seek to address delays and congestion. GAO found that the national airspace system (NAS) is facing significant capacity problems. Last year, more than 25 percent of nationwide flights were canceled, delayed or diverted. These actions affected 163 million passengers who, on average, were delayed almost an hour. Inefficiencies in the ATC system contribute to the delays and congestion. Modernizing equipment, along with other changes in the ATC system, is expected to help increase the capacity of NAS between 5 and 15 percent. However, improvements from FAA's modernization program have fallen short so far. Although FAA has installed new equipment to provide the necessary …

Testimony issued by the General Accounting Office with an abstract that begins "Fish populations in many commercial fisheries are declining, causing a growing imbalance between the number of vessels in fishing fleets and the number of fish available to catch. Federally funded fishery buyback programs are one tool available for managers to bring the number of vessels and the number of fish back into balance. Buyback programs need to be carefully designed if they are to sucessfully sustain fisheries. If buyback programs are not accompanied by other measures that reduce incentives to reenter a fishery, capacity reductions resulting from buybacks will erode. Unless a buyback program prevents it, fishermen can use previously inactive vessels or permits and reenter the buyback fishery. By themselves, the buyback programs do not address a root cause of overfishing, which is called the "race to fish." In most fisheries, fishermen have an incentive to increase their fishing capacity to catch fish before someone else does or use their existing capacity more intensely. Plans for evaluating the results of buybacks should also be considered when these programs are being designed. Measuring and evaluating results can identify important lessons that can improve the effectiveness of future buybacks. …

A letter report issued by the General Accounting Office with an abstract that begins "According to the current National Military Strategy the United States should be prepared to fight and win two nearly simultaneous wars in different parts of the world. Military policy calls for each of the services to acquire and maintain enough war material inventories to sustain a two-war scenario until the industrial base can resupply our armed forces. Because of limitations in the Army's process for determining war reserve spare parts requirements, however, the accuracy of the war reserve spare parts requirements and funding needs are uncertain. These limitations include (1) not using the best available data on the rate at which spare parts would be consumed during wartime for its war reserve spare parts requirements calculations, (2) having a potential mismatch between the Army's process for determining spare parts requirements for war reserves and how the Army plans to repair equipment on the battlefield, and (3) lacking a fact-based assessment of industrial base capacity to provide needed parts for the two-war scenario. Uncertainties are likely to persist for some time as the Army contemplates a significant transformation of its forces and other changes are considered affecting …

Testimony issued by the General Accounting Office with an abstract that begins "This testimony reviews GAO's fiscal year 2000 accomplishments, fiscal year 2001 plans and future challenges, and fiscal year 2002 budget request. In fiscal year 2000, GAO saved taxpayers more than $23 billion. GAO's work also resulted in improved public health and safety, better national security, and stronger financial management and information systems. During fiscal year 2001, GAO will continue to focus on the major issues facing Congress, including the solvency of Social Security, education, economic development, Medicare reform, and national security. Internally, GAO will continue to take steps to address its own two major management challenges: human capital and information technology. To fully support Congress, GAO is requesting a budget of about $430.3 million for fiscal year 2000. This funding will allow GAO to staff and support its approved 3,275 full-time equivalent staffing level and sustain existing services to Congress."

A letter report issued by the General Accounting Office with an abstract that begins "Since 1994, the United States has appropriated $227 million to support two multilateral science centers in Russia and Ukraine. The science centers pay scientists who once developed nuclear, chemical, and biological weapons and missile systems for the Soviet Union to conduct peaceful research. By employing scientists at the science centers, the United States seeks to reduce the risks that these scientists could be tempted to sell their expertise to terrorists. This report examines the (1) selection procedures the State Department uses to fund projects that meet program objectives and (2) monitoring procedures the State Department uses to verify that scientists are working on the peaceful research they are paid to produce. GAO found that State lacks complete information on the total number and locations of senior scientists and has not been granted access to senior scientists at critical research institutes under the Russian Ministry of Defense. GAO also found that State has designed an interagency review process to select and fund research proposals submitted by weapons scientists to the science centers in Russia and Ukraine. The overall goal is to select projects that reduce proliferation risks …

Testimony issued by the General Accounting Office with an abstract that begins "Improperly defined intellectual property rights in a government contract can result in the loss of an entity's critical assets or limit the development of applications critical to public health or safety. Conversely, successful contracts can spur economic development, innovation, and growth, and dramatically improve the quality of delivered goods and services. Contracting for intellectual property rights is difficult. The stakes are high, and negotiating positions are frequently ill-defined. Moreover, the concerns raised must be tempered with the understanding that government contracting can be challenging even without the complexities of intellectual property rights. Further, contractors often have reasons for not wanting to contract with the government, including concerns over profitability, capacity, accounting and administrative requirements, and opportunity costs. Within the commercial sector, companies identified a number of specific intellectual property concerns that affected their willingness to contract with the government. These included perceived poor definitions of what technical data is needed by the government, issues with the government's ability to protect proprietary data adequately, and unwillingness on the part of government officials to exercise the flexibilities available concerning intellectual property rights. Some of these concerns were on perception rather …

A letter report issued by the General Accounting Office with an abstract that begins "Nearly 450,000 elderly and other households depend on federal assistance to live in multifamily rural rental properties that were constructed with subsidized federal loans. Because the properties were built in areas when and where privately financed housing units, affordable by lower income households, were not considered economically feasible, the U.S. Department of Agriculture's Rural Housing Service (RHS) has made direct loans available to developers of affordable multifamily housing under its section 515 program. RHS has funded many more new properties than the portfolio has lost through prepayment. The number of new properties added to the portfolio exceeded the number that left the program after prepayment in every year except 2001. If the statutory requirement restricting prepayment for loans made before December 1989, were changed to allow prepayment without restrictions after 20 years from the date of the loan, prepayment could be an option for the owners of 3,900 of all section 515 properties over the next eight years. RHS field staff routinely inspect properties, complete and retain detailed descriptions of noted deficiencies, and transmit the summaries of the deficiencies identified to a central database. Only current …

Correspondence issued by the General Accounting Office with an abstract that begins "This letter answers several questions that arose from a recent GAO testimony (GAO-02-528T) on human capital management. GAO discusses (1) early retirement and early separation incentives, (2) expanded management flexibilities, (3) federal financial management, (4) hiring processes, (5) what federal managers must do to motivate and empower their employees, and (6) what the federal government must do to be competitive as an employer of choice."

Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Energy is required to establish a technology infrastructure pilot program to improve technology partnership activities. The National Nuclear Security Administration (NNSA), in April 2002, reported that it was unable to implement the technology infrastructure pilot program in fiscal year 2001, because of other programming priorities. NNSA also said that it did not have any immediate plans to implement the pilot program in fiscal year 2002. Although it has not funded the pilot program, NNSA stated that it supports technology partnerships with private entities that fulfill mission requirements and agreed that the "cluster" type of infrastructure that the pilot program would promote is important for its facilities because community and economic development are enhanced."

Testimony issued by the General Accounting Office with an abstract that begins "Under welfare reform, American Indian tribes have the option to run Temporary Assistance for Needy Families (TANF) programs either alone or as part of a consortium of other tribes rather than receiving benefits and services from state TANF programs. Because of the difficult economic circumstances on many reservations, the law also gives tribal TANF programs more flexibility to design their programs than it gives to states. Tribes have used various strategies to stimulate economic development; however, unemployment and poverty rates remain high on reservations, and prospects for economic growth are limited. Nationally, the number of American Indian families receiving TANF assistance has declined significantly in recent years. On some reservations, however, caseloads have remained the same or increased. American Indians represent an increasing proportion of the total TANF caseload in some states. To date, 172 tribes, either alone or as part of a consortium, have used the act's flexibility to design and administer their own TANF programs. Tribes face challenges in implementing tribal TANF programs, including a lack of (1) reliable data on the number of American Indian TANF recipients; (2) infrastructure support, such as information systems; and …

Testimony issued by the Government Accountability Office with an abstract that begins "U.S. government officials working overseas are at risk from terrorist threats. Since 1968, 32 embassy officials have been attacked--23 fatally--by terrorists outside the embassy. As the State Department continues to improve security at U.S. embassies, terrorist groups are likely to focus on "soft" targets--such as homes, schools, and places of worship. GAO was asked to determine whether State has a strategy for soft target protection; assess State's efforts to protect U.S. officials and their families while traveling to and from work; assess State's efforts overseas to improve security at schools attended by the children of U.S. officials; and describe issues related to protection at their residences."

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is relying more and more on contractors to provide billions of dollars in services. Congress has pushed DOD to employ sound business practices when using the private sector for services. This testimony discusses DOD's (1) increasing reliance on contractors; (2) efforts to follow sound business practices when acquiring services; and (3) actions to improve its management and oversight of services. This testimony is based on GAO's work spanning several years as well as recent reports issued by the Inspectors General."

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) plays a key role in leading and coordinating--with stakeholders in the federal, state, local, and private sectors--the nation's homeland security efforts. GAO has conducted numerous reviews of DHS management functions as well as programs including transportation and border security, immigration enforcement and service delivery, and disaster preparation and response. This testimony addresses: (1) why GAO designated DHS's implementation and transformation as a high-risk area, (2) specific management challenges that DHS continues to face, (3) examples of the program challenges that DHS faces, and (4) actions DHS should take to strengthen its implementation and transformation efforts."

Testimony issued by the Government Accountability Office with an abstract that begins "The Senior Executive Service (SES) generally represents the most experienced and senior segment of the federal workforce. Having a diverse SES corps can be an organizational strength that contributes to the achievement of results by bringing a wider variety of perspectives and approaches to bear on policy development and implementation, strategic planning, problem solving, and decision making. In a January 2003 report (GAO-03-34), GAO provided data on career SES members by race, ethnicity, and gender as of October 2000. In March 2000, we reported similar data for the Postal Career Executive Service as of September 1999 (GAO/GGD-00-76). In response to a request for updated information on diversity in the top levels of government, GAO is providing information obtained from the Office of Personnel Management's Civilian Personnel Data File and the Postal Service on the representation of women and minorities in (1) the federal government's career SES, (2) the developmental pools from which the vast majority of potential successors for career senior level positions will come (i.e., GS-14 and GS-15), (3) the Postal Service's career officer and senior executive positions in the Postal Career Executive Service, and (4) the …

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) is responsible for coordinating the federal government's homeland security communications with all levels of government, the private sector, and the public. In support of its mission, the department has deployed a Web-based information-sharing application--the Homeland Security Information Network (HSIN)--and operates at least 11 homeland security networks. The department reported that in fiscal years 2005 and 2006, these investments cost $611.8 million to develop, operate, and maintain. In view of the significance of information sharing for protecting homeland security, GAO was asked to testify on the department's efforts to coordinate its development and use of HSIN with two key state and local initiatives under the Regional Information Sharing Systems--a nationwide information-sharing program operated and managed by state and local officials. This testimony is based on a recent GAO report that addresses, among other things, DHS's homeland security networks and HSIN. In performing the work for that report, GAO analyzed documentation on HSIN and state and local initiatives, compared it against the requirements of the Homeland Security Act and federal guidance and best practices, and interviewed DHS officials and state and local officials."

Testimony issued by the Government Accountability Office with an abstract that begins "GAO was asked to discuss--based on Medicare: Focus on Physician Practice Patterns Can Lead to Greater Program Efficiency, GAO-07-307 (Apr. 30, 2007)--the importance in Medicare of providing feedback to physicians on how their use of health care resources compares with that of their peers. GAO's report discusses an approach to analyzing physicians' practice patterns in Medicare and ways the Centers for Medicare & Medicaid Services (CMS) could use the results. In a related matter, Medicare's sustainable growth rate system of spending targets used to moderate physician spending growth and annually update physician fees has been problematic, acting as a blunt instrument and lacking in incentives for physicians individually to be attentive to the efficient use of resources in their practices. GAO's statement focuses on (1) the results of its analysis estimating the prevalence of inefficient physicians in Medicare and (2) the potential for CMS to profile physicians in traditional fee-for-service Medicare for efficiency and use the results in ways that are similar to other purchasers' efforts to encourage efficiency."

Testimony issued by the Government Accountability Office with an abstract that begins "Through the New Starts program, the Federal Transit Administration (FTA) identifies and recommends new fixed-guideway transit projects for funding--including heavy, light, and commuter rail; ferry; and certain bus projects. The Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) authorized the New Starts program through fiscal year 2009 and made a number of changes to the program, including creating a separate program commonly called Small Starts. This program is intended to offer an expedited and streamlined evaluation and rating process for smaller-scale transit projects. FTA subsequently introduced a separate eligibility category within the Small Starts program for "Very Small Starts" projects. Very Small Starts projects are simple, low-risk projects that FTA has determined qualify for a simplified evaluation and rating process. This testimony discusses GAO's preliminary findings on (1) FTA's implementation of SAFETEA-LU changes to the New Starts program, (2) the extent to which the New Starts pipeline (i.e., projects in the preliminary engineering and final design phases) has changed over time, and (3) future trends for the New Starts and Small Starts pipelines. To address these objectives, GAO surveyed 215 project sponsors and interviewed …