Other written product issued by the General Accounting Office with an abstract that begins "GAO published a performance and accountability challenge report on government programs and functions that GAO has identified as "high risk" because of their greater vulnerabilities to waste, abuse, and mismanagement."

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Federal Accounting Standards Advisory Board's statement of federal financial accounting standards (SFFAS). The statement presents amendments to SFFAS No. 7 and provides provisions that apply to entities collecting taxes on behalf on the federal government."

A chapter report issued by the General Accounting Office with an abstract that begins "Since the breakup of the Soviet Union in 1991, organizations and donors have provided Russia with tens of billions of dollars in economic assistance to helping it transition to a market economy within a democratic state. This transition presents opportunities and challenges to the Russians and to those providing economic assistance. This report focuses on the assistance given to Russia by the International Monetary Fund, the World Bank's International Bank for Reconstruction and Development, the European Bank for Reconstruction and Development, the 1992 Freedom Support Act, and the European Union's Technical Assistance to the Commonwealth of Independent States program. GAO found that the success of the assistance programs has been mixed. Although there have been several individual successes, such as small business development, GAO's interviews with the financial institutions revealed that overall program goals are not being met. GAO identified three obstacles toward attaining program objectives: (1) difficult conditions in Russia, (2) limitations in how programs were designed and implemented, and (3) the interdependent nature of Russia's transition needs. The financial institutions and donors, along with the Russian government, are reevaluating the design of their programs. …

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."

A statement of record issued by the General Accounting Office with an abstract that begins "This testimony discusses GAO's need to access to records concerning the administration's process for approving United Nations (U.N.) peacekeeping operations. To complete this study, GAO needs (1) access to all records at the Department of State, the Department of Defense, and the National Security Council that are considered to be relevant to GAO's study, and (2) independent access to these agencies' records for the U.N. peacekeeping operations covered by this study. The copies of the requested documents that GAO received were so heavily redacted that they did not provide any useful information. GAO believes the process used by State and DOD threatens its independent access to records as well as the quality and validity of the study. GAO also believes that the existing process of allowing federal agencies to collect the relevant documents and edit their contents before releasing them to GAO is unacceptable and must change."

Correspondence issued by the General Accounting Office with an abstract that begins "One of the first defenses against improper Medicare billings is the screening of applications from providers seeking to participate in the program. The Health Care Financing Administration (HCFA) operates and manages the Medicare program and, with help from insurance companies, reviews provider applications to determine whether providers meet Medicare requirements and if there is a reason to suspect that providers' future Medicare billings would be improper. GAO found that HCFA's current provider enrollment process does not completely ensure that dishonest and unqualified providers are prevented from obtaining Medicare billing privileges. GAO suggests consolidating provider enrollment tasks with fewer contractors to strengthen HCFA's ability to oversee these contractors and enhance the efficiency of the enrollment process. HCFA is implementing several changes to its provider enrollment processes that may make it more difficult for dishonest providers to enroll in Medicare; however, delays in implementing these initiatives will also postpone their benefits."

A letter report issued by the General Accounting Office with an abstract that begins "Some military commands are raising concerns about price increases for weapon system parts. The Defense Logistics Agency (DLA) provides these parts and related services to the military, Department of Defense agencies, and other government entities. GAO found that the majority of DLA's weapon system spare parts experienced a relatively low annual price change--less than 5 percent--from 1989 through 1998. However, the prices for some parts are increasing. Most of the extreme price increases are due to inaccurate price estimates, outdated prices, or changes in quantities purchased. This could affect some military units' ability to buy needed spare parts."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-310G, GAO's Congressional Protocols, July 2004. This report has been superseded by GAO-04-310G, GAO's Congressional Protocols July 2004. This document contains the protocols governing GAO's work for Congress. These protocols are intended to provide (1) clearly defined and transparent policies and practices relating to GAO's work and (2) a means of holding GAO accountable for commitments made to Congress and ensuring that GAO is consistent in dealing with all committees and members."

Correspondence issued by the General Accounting Office with an abstract that begins "Mitchell & Titus, LLP issued its Independent Auditors' Reports on the general purpose financial statements included in the District of Columbia's Comprehensive Annual Financial Report (CAFR) the fiscal year 1999. GAO reviewed the auditors' report in order to answer several congressional questions about to the CAFR. The independent auditors used generally accepted auditing procedures to ensure that the expenditures, revenues, and assets were properly stated in the CAFR. However, the auditors did not, when assessing the District's property, plant, and equipment, include in their risk analysis two issues that could affect the accuracy of the data reported. Accounting errors explained why the District of Columbia Financial Responsibility and Management Assistance Authority's actual expenditures were different on the CAFR and its own audited financial statements. The auditors' report notes that the District's Chief Financial Officer did not use proper procedures in performing reversal of accruals in the Advisory Neighborhood Commission's (ANC) account. By not following the stated procedures, ANC's expenditures were understated by about $277,000."

A letter report issued by the General Accounting Office with an abstract that begins "For some time, there has been concern over the increases in the prices of weapon systems spare parts and the adverse impact higher prices have had on military readiness. Prices for aviation spare parts managed by the Navy increased at an annual rate of 12 percent from 1994 to 1999. Several factors have contributed to price increases. First, the cost of repairing an item has generally gone up over time. Second, the surcharge that is charged to customers has also increased over time. The Navy has tried to alleviate customer concerns about high surcharge rates by moving certain overhead costs from the surcharge to repair costs. But this approach simply moved the overhead costs instead of reducing them. Still, the Navy understands the need to control spare parts prices and plans to further investigate the underlying causes of the increases."

Correspondence issued by the General Accounting Office with an abstract that begins "This report discusses bank regulators' evaluation of electronic signature systems. Financial institutions use signature systems to verify or authenticate the identity of customers conducting financial and nonfinancial transactions over the Internet and other open electronic networks. Officials at the Office of the Comptroller of the Currency (OCC) and the Federal Reserve told GAO that they are developing an examination strategy for Identrus LLC, which is an entity that provides services to financial institutions to authenticate electronic signatures. OCCofficials have not determined what role they will play in assessing Identrus' operations, but they believe that financial institutions should take an active role in assessing the risks associated with electronic signatures."

A letter report issued by the General Accounting Office with an abstract that begins "The Forest Service manages about 192 million acres of land that make up the National Forest System. The agency has proposed to make ecological sustainability its top priority in an attempt to sustain a flow of products, services, and values from the national forests and grasslands. One of the most debated issues is the role of roads, especially in areas that are now roadless. This report summarizes GAO's findings on how the potential roadless rule will affect the Forest Service's ability to meet its goals of restoring and maintaining ecological sustainability. GAO found that building roads in national forests can have both positive and negative effects. Road construction can alter a forest's ecosystem by facilitating timber harvesting and disturbing wildlife. However, roads can be used to repair environmental damage done by other activities. Forest Service officials at the 10 National forests that GAO reviewed provided general observations on the proposed rule. In GAO's view, the proposed rule would have little effect on forest management efforts because there was no plan to build roads in roadless areas unless it was determined that doing so would restore the …

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Housing and Urban Development (HUD) created the Real Estate Assessment Center (REAC) to conduct physical inspections of HUD's public and multifamily housing properties to determine whether the properties are safe, decent, and in good repair. Although REAC uses sampling to select units and buildings for inspection, it did not, at the time of GAO's review, routinely calculate the sampling error associated with the physical condition score assigned to each property. Under REAC's sampling procedure, buildings and units do not always have the same chance of being included in the inspection sample. REAC officials told GAO that they were introducing new sampling procedures that would nearly equalize the chance that each property's dwelling units would be selected. The actions that HUD is proposing should address that. GAO's concerns about HUD's sampling procedures."

A letter report issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service (IRS) has tried unsuccessfully to modernize its information systems. To prevent a repeat of past mistakes, Congress legislated explicit controls over IRS spending on systems modernization. Congress did so by creating Senate and House appropriations subcommittees, which specified four conditions. IRS has satisfied some, but not all, of the conditions set out by its appropriations subcommittees; however, it has moved aggressively and made important progress in advancing many projects and addressing modernization management weaknesses. Until these weaknesses are fully addressed, key controls will be missing, thereby increasing the risk that projects will not perform as intended or cost more and take longer to complete."

A letter report issued by the General Accounting Office with an abstract that begins "The Panama Canal Treaty called for the United States to transfer control over the Panama Canal to Panama and withdraw U.S. military forces and equipment from Panama. The treaty allowed the U.S. government to remove or dispose of all equipment and supplies acquired by U.S. forces. U.S. plans for withdrawal from Panama required excess property to be processed using disposal procedures that gave the military services and the federal agencies the first opportunity to receive the property. During 1998 and 1999, the Department of Defense's (DOD) Panama disposal office processed excess property valued at $136.7 million. Of this amount, $691,000 worth of property (less than one percent) was unaccounted for during this period. Disposal office records show that the property was written off as lost. DOD recognizes the need to properly manage and account for its assets and is working on a long-term strategy to provide in-transit control and visibility over excess property through information technology. DOD also has developed a new lesson segment for training its personnel on control procedures, but it has not taken adequate steps to ensure that the appropriate field personnel have …

Correspondence issued by the General Accounting Office with an abstract that begins "This report focuses on GAO's review of the South Boston Piers Transitway Finance Plan. The Massachusetts Bay Transportation Authority (MBTA) is building a 1.5 mile underground transitway to connect its existing transit system with the South Boston Piers area, which is undergoing significant economic development. The project is experiencing cost increases and schedule delays, which have led to concerns over funding. GAO notes that although MBTA has shown that it has the financial capacity to complete the project, it has not yet clearly demonstrated to the Federal Transit Administration's financial management oversight contractor that funding the transitway project will not impair its ability to operate and maintain its overall transit system."

Correspondence issued by the General Accounting Office with an abstract that begins "The National Association of Securities Dealers (NASD) subsidiary, NASD Dispute Resolution (DR), failed to update its arbitrator disclosure system in a timely manner. As a result, several parties in an arbitration did not receive timely information on their arbitrator. To reduce the potential for further errors, NASD-DRplans to: (1) introduce a form that will allow arbitrators to submit updated information electronically, and (2) centralize processing of the information in itsDepartment of Neutral Management. In 1992 and 1998, NASD-DR also used other measures to ensure that arbitrator background information was current. Because NASD-DR has made these changes and plans to make additional improvements to its procedures for updating arbitrator disclosure information, GAO is not making any further recommendations at this time."

A letter report issued by the General Accounting Office with an abstract that begins "To improve its oversight of housing agencies, the Department of Housing and Urban Development (HUD) implemented its Public Housing Assessment System (PHAS). PHAS provides HUD with a system to measure the performance of its housing agencies. GAO found that the effectiveness of HUD's ability to measure housing agencies' performance under PHAS has not been greatly improved for several reasons. First, HUD does not verify the accuracy of self-certified data submitted by the agencies in response to PHAS requirements. According to GAO's survey, in several instances, agencies that certified themselves as "standard" or "high performers" were later found to be troubled. Second, HUD's field offices indicated that they are adequately prepared in some areas to assist troubled housing agencies but that in other areas, such as adequate staffing, they are not. Furthermore, HUD's experience indicated that although the use of sanctions against poor performing agencies can be an effective tool for improving performance, most of its field offices fail to use them."

A letter report issued by the General Accounting Office with an abstract that begins "The Federal Reserve System plays multiple roles in the payments system by virtue of its status as central bank, banking industry regulator, and payments service provider. Where these roles overlap, conflict, or potentially complement one another inappropriately, the Federal Reserve is faced with the challenge of managing or separating them in such a way as to ensure that it is fulfilling each role without exerting undue influence or giving itself an advantage at the expense of the banking industry or its private sector competitors in providing payment services. GAO found no evidence to suggest that the Federal Reserve has not adequately separated its multiple roles."

A letter report issued by the General Accounting Office with an abstract that begins "The Pentagon believes that chemical and biological weapons are likely to be used early in a conflict to disrupt U.S. operations and logistics and to potentially offset the overwhelming conventional warfare capabilities of U.S. forces; however, studies have confirmed that U.S. forces are not fully prepared to defend against chemical or biological weapons and could suffer significant casualties if they are used. A study of Army, Air Force, and Marine Corps divisions showed that recent changes to the system are a step in the right direction to improving chemical and biological defense readiness reporting, but the changes do not require units to report on the condition of their chemical and biological defense equipment; thus, these reports could provide incomplete or misleading information on the status of equipment, a key element in assessing overall unit readiness."

A letter report issued by the General Accounting Office with an abstract that begins "This report documents GAO's concurrence with the findings of PricewaterhouseCoopers' (PwC) report on the Centers for Disease Control and Prevention's (CDC) financial management operations. To effectively monitor and evaluate PwC's work, GAO reviewed PwC's methodology for conducting its work, its collection techniques, resulting analysis, and the draft and final reports. Overall, PwC found significant weaknesses in CDC's financial management procedures, operations, systems, and staff. PwC stated that CDC's financial management capabilities has not kept pace with its expanding mission and funding growth. GAO notes that PwC's report provided CDC with both a framework and critical steps for beginning a long-term upgrading effort, and CDC should use this report as a guide."

A letter report issued by the General Accounting Office with an abstract that begins "Each year, the Department of Defense (DOD) ships inventory worth billions of dollars to locations around the world. DOD has had longstanding difficulty tracking this inventory from origin to destination. GAO reviewed six draft plans developed by the four military services, the Defense Logistics Agency, and the U.S. Transportation Command to overcome this problem. The six draft plans have significantly improved on DOD's original plan for tracking inventory. They are, however, inconsistent in content and do not reflect a coordinated, DOD-wide approach to correcting the lack of visibility over inventory being shipped. These draft plans also lack detailed performance measures for monitoring progress and determining the effectiveness of the actions after they are implemented. They do not address how DOD will ensure appropriate coordination among the military services and DOD commands in the implementation of the corrective actions or how DOD will monitor future progress. Lastly, the Office of the Secretary of Defense has not established a deadline for when the plans should be finalized."

Correspondence issued by the General Accounting Office with an abstract that begins "The Forest Service consolidated its Rocky Mountain Forest and Range Experiment Station with its Intermountain Research Station. The resulting consolidated station was renamed the Rocky Mountain Research Station and was relocated to Fort Collins, Colorado. The Forest Service originally proposed consolidating the two stations in 1992 but delayed taking any action until it completed its reorganizational assessment in May 1997. The Forest Service cut 18 managerial and administrative staff positions during the consolidation. The positions that were eliminated were either transferred to other Forest Service units or were vacated through retirement or employee buyouts. Since 1992, the research funding available to the merged station has remained relatively constant, about 15 percent of the Forest Service's budget for research stations, and the number of employees has remained relatively stable."

A letter report issued by the General Accounting Office with an abstract that begins "As Congress considers Medicare beneficiaries' access to prescription drug coverage, there is increased interest in the range of options available to help vulnerable populations obtain access to needed medications. Patient assistance programs, offered voluntarily by drug companies, are generally designed to provide prescription drugs to low-income persons who lack drug coverage. These programs typically rely on health care providers' involvement with some or all stages of applying for and receiving drugs from the programs. Drug companies characterize their programs as a last-resort source of prescription drugs, and most programs are not designed to provide long-term prescription drug coverage. To comply with the programs' eligibility criteria, which are intended to target patients who need assistance, application procedures require information about the patient's financial and insurance status. The provider's role in the application process is significant, involving obtaining applications, completing all or part of the forms, and receiving and dispensing drugs."