A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Air Force's C-17 logistics support plan, focusing on the: (1) C-17's core logistics capabilities; (2) cost effectiveness of the planned support strategy; and (3) Air Force's implementation of the plan under current law."

A letter report issued by the General Accounting Office with an abstract that begins "The Tennessee Valley Authority (TVA) relied on its 11 coal-burning plants to supply 60 percent of its electric power in fiscal year 2001. These plants account for almost all of TVA's emissions of two key air pollutants--sulfur dioxide (SO2), which has been linked to reduced visibility, and nitrogen oxides (NOx), which contribute to the formation of harmful ozone. To meet an increase in demand of 1.7 percent annually through 2010, TVA estimates that it will need to expand its current generating capacity of 30,365 megawatts by 500 megawatts annually. Building new generating capacity can produce more emissions, which raises environment concerns. To lessen the need for new capacity, TVA and other electricity suppliers promote the efficient use of electricity through "demand-side management" programs, which seek to reduce the amount of energy consumed or to change the time of day when it is consumed. Even though TVA intends to increase its capacity to generate electricity through 2005, it also expects to reduce its SO2 and NOx emissions during the same time period, primarily by burning lower-sulfur coal, installing devices to control emissions at its existing plants, and …

Testimony issued by the General Accounting Office with an abstract that begins "This testimony focuses on the Alternative Minimum Tax (AMT), its interaction with the regular tax system, and its projected growth in coverage. GAO found that (1) AMT was designed to ensure that high-income individuals do not avoid significant income tax liabilities--for tax year 1997, about 14,000 taxpayers would not have paid any income taxes absent AMT, (2) AMT operates as a separate tax system that parallels the regular individual income tax system but with different rules for determining taxable income, different tax rates for computing tax liability, and different rules for allowing the use of tax credits, (3) AMT affected about one percent of taxpayers in 2000 and accounted for about $5.8 billion in additional tax revenue; by 2010, it is expected to increase the tax liabilities of about one out of six taxpayers and account for about $189 billion in tax revenues over the period, (4) the projected increase in AMT coverage is, for the most part, attributable to inflation and to the scheduled expiration of legislation temporarily excluding some tax credits from AMT rules, and (5) AMT's impacts include increased taxpayer compliance burden; increased Internal Revenue …

Other written product issued by the General Accounting Office with an abstract that begins "GAO reviewed the applicability of environmental laws to the National Nuclear Security Administration (NNSA), focusing on whether: (1) the National Nuclear Security Administration Act narrows the waivers of sovereign immunity contained in existing environmental, safety, and health laws that apply to the Department of Energy (DOE) and the NNSA; and (2) a bill now before the Committee on Commerce (H.R. 4288) might, if enacted, be interpreted to expand the application of existing environmental, safety, and health laws as they will be applied to the NNSA. GAO noted that the NNSA Act clearly states that current law will apply to the NNSA exactly as it applied to the NNSA's functions when performed previously by DOE. The continuation of current law necessarily carries forward all waivers of sovereign immunity in existing law, making further clarification superfluous. The proposed amendments in H.R. 4288 may have the inadvertent effect of expanding or confusing existing waivers of sovereign immunity."

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 chapter report issued by the General Accounting Office with an abstract that begins "This report examines how best practices offer improvements to the way the Department of Defense defines and matches weapon system requirements to available resources such as cost, schedule, and mature technologies. GAO identified three factors that were key to matching needs and resources before product development began. First, developers employed the technique of systems engineering to identify gaps between resources and customer needs before committing to a new product development. Second, customers and developers were flexible. Leeway existed to reduce or defer customer needs to future programs or for the developer to make an investment to increase knowledge about a technology or design feature before beginning product development. Third, the roles and responsibilities of the customer and the product developer were matched, with the product developer being able to determine or significantly influence product requirements. In cases where these factors were not present at program launch, product development began without a match between requirements and resources. Invariably, this imbalance favored meeting customer needs by adding resources, which resulted in increased costs and later deliveries."

A letter report issued by the General Accounting Office with an abstract that begins "During its review of 2001 agency budget justifications, GAO found several capital project funding requests that lacked total project cost information and for which it was not always clear whether requested funding would provide a useful, stand-alone asset. Without this information, Congress cannot consider the full costs of proposed commitments or determine if it is funding an asset that will be useful without additional funding. This report provides several examples of agency capital project funding request information that could be improved."

Other written product issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Bureau of Indian Affairs' (BIA) new rule on the distribution of fiscal year (FY) 2000 Indian Reservation Roads Funds. GAO noted that: (1) the new rule is published as a temporary one and requires distribution of one-half of the FY 2000 Indian Reservation Roads funds to projects on or near Indian reservations using the Relative Need Formula adopted in 1993; and (2) BIA complied with the applicable requirements in promulgating the rule."

A letter report issued by the General Accounting Office with an abstract that begins "The Bureau of Land Management's (BLM) Mining Law Administration Program (MLAP) is responsible for managing the environmentally responsible exploration and development of locatable minerals on public lands. The program is funded through mining fees collected from the holders of unpatented mining claims and sites and by appropriations to the extent that fees are inadequate to fund the program. Congress and program managers need accurate cost information in order to make informed program and budgeting decisions. However, GAO found that BLM's financial records did not accurately reflect the true costs of its programs because the costs of labor and a number of contracts and services costs were charged to MLAP and not to the appropriate program. As a result, other subactivities benefited from the charging of these improper costs and fewer funds have been available for actual MLAP operations. BLM has taken steps to make correcting adjustments for improper charges to MLAP contracts and services; however, additional adjustments are needed to correct for labor costs that were improperly charged to MLAP. Until these adjustments for improperly charged labor are made, Congress and program managers can place only …

Testimony issued by the General Accounting Office with an abstract that begins "Because of population growth, resulting real estate development, and rising real estate values in hazard-prone areas, our nation is increasingly exposed to higher property casualty losses--both insured and uninsured--from natural catastrophes than in the past. In the 1990s, a series of natural disasters, including Hurricane Andrew and the Northridge earthquake, raised questions about the adequacy of the insurance industry's financial capacity to cover large catastrophes without limiting coverage or raising premiums. Recognizing this greater exposure and responding to concerns about insurance market capacity, participants in the insurance industry and capital markets have developed new capital market instruments as an alternative to traditional property-casualty reinsurance, or insurance for insurers. GAO's objectives were to (1) describe catastrophe risk and how the insurance and capital markets provide coverage against such risks; (2) describe how risk-linked securities, particularly catastrophe bonds, are structured; and (3) analyze how key regulatory, accounting, tax, and investor issues might affect the use of risk-linked securities."

A chapter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the financial management of the Department of Defense's (DOD) Chemical Demilitarization Program, focusing on whether: (1) the program will meet the Chemical Weapons Convention timeframes within the costs projected; (2) obligations and liquidations of funds appropriated for the program have been adequately managed; and (3) the management structure of the program allows for coordinated accountability of the program."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed its recent report on the management of federal medical stockpiles that would be used to treat civilians in a chemical or biological terrorist attack."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Department of the Treasury's progress in implementing the cross-service provision of the Debt Collection Improvement Act (DCIA) of 1996, focusing on the: (1) status of nontax delinquent debts that federal agencies have referred to Treasury for cross-servicing and Treasury's actions to encourage these referrals; (2) Treasury's cross-servicing process for collecting referred debts; (3) Treasury's method for allocating debts to private collection agencies (PCA) for collection; and (4) Treasury's estimated cross-servicing costs and related fees earned on collections."

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 (DOD) Antiarmor Master plan, focusing on whether it provided the data and analyses necessary to: (1) identify excess antiarmor weapons currently in the inventory or under development; and (2) support current acquisition plans."

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) issued antiarmor munitions master plans beginning in 1985 and updated the plans annually until 1990. These antiarmor plans focused on the Cold War armored threat and on the weapons that would be needed to prevail in a Central European Scenario. Congress expressed concern that the military continued to develop and procure an increasing number of tank-killing weapons at a time when potential adversaries had smaller numbers of armored forces. Congress told DOD to develop an Antiarmor Munitions Master Plan to identify the projected armor threat and the projected quantity of all antiarmor weapons, with the purpose of identifying and eliminating excess anti armor capability. This report reviews the plan to determine if it provides the data and analysis specified in the Fiscal Year 2000 Defense Appropriations conference report and provides data and analysis needed to support the services' current antiarmor acquisition plans. GAO found that DOD's July 2000 Antiarmor Munitions Master Plan did not provide the data and analysis specified in the Fiscal Year 2000 Defense Appropriations conference report. The plan provided limited data and analysis to support the services' current …

A statement of record issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Navy and Marine Corps Intranet effort, focusing on whether the: (1) the Navy acquisition approach and implementation plan are based on appropriate analyses, resolution of key issues, and adequate risk management activities; and (2) Office of the Secretary of Defense is overseeing that effort with adequate review of relevant Navy analyses and other program activities to ensure that system interoperability and information assurance safeguards are implemented."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Air Force's budget formulation process for its flying hour program for fiscal years (FY) 1997 through 1999, focusing on: (1) the extent to which the Air Force has flown the hours requested in its budget; (2) the process that the Air Force uses to determine flying hour requirements; (3) how the requirements and specific cost factors are used to develop the budget estimate for the flying hour program; and (4) program funding and obligations incurred in FY 1997 and FY 1998 and the reasons for the differences."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO responded to concerns regarding its previous recommendations proposing that Department of Defense (DOD) pharmacy programs charge copayments for prescription drugs."

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) budgets billions of dollars each year to purchase and repair the spare parts needed to maintain its weapons systems and support equipment. The quality of the spare parts can greatly determine if the Department's investment of funds is effective, efficient, and economical. This report examines the Navy's Product Quality Deficiency Reporting Program and the extent to which the program has gathered the data needed for the analysis, correction, and prevention of deficiencies in spare parts. GAO found that data on parts defects identified at the time of installation were underreported. Data on parts that failed after some operation but before their expected design life were not collected as part of this program. In the quality reports GAO reviewed, some key information was omitted on the cause of the parts' failures and some reports did not identify who was responsible for the defects. To a large extent, the program's ineffectiveness can be attributed to lack of management, limited training and incentives to report deficiencies, and competing priorities for the staff resources needed to carry out the program."

A letter report issued by the General Accounting Office with an abstract that begins "Changes in the Department of Defense's (DOD) mission can lead to changes in inventory requirements, which, in turn, determine the size of DOD's inventory. Since 1990, GAO has identified DOD's management of inventory as a high-risk area because levels of inventory were too high and management systems and procedures were ineffective. Furthermore, DOD has attributed readiness problems to parts shortages. In this report, GAO (1) provides information on changes in and make up of the department's inventory and (2) analyzes changes in inventory requirements, focusing on the Navy."

Correspondence issued by the General Accounting Office with an abstract that begins "This report discusses the use of intellectual property generated at the Department of Energy's (DOE) laboratories to satisfy defense contractors' offset requirements. GAO found that DOE's laboratory offset requirements have been limited. GAO's discussions with DOE and laboratory management contractors uncovered only 14 instances in which the laboratories' intellectual property were involved in offset projects. GAO also found that management contractors have the right to intellectual property that they produce at DOE laboratories."

Correspondence issued by the General Accounting Office with an abstract that begins "Under the Federal Acquisition Regulation and the Department of Energy's (DOE) acquisition regulations, DOE can reimburse its contractors for reasonable legal costs associated with cases brought against them in such matters as equal opportunity employment, radiation and toxic exposure, personal injury, and wrongful discharge. Such costs are not reimbursable if there is liability related to the contractor's willful misconduct, lack of good faith, or failure to exercise prudent business judgment. In practice, DOE reimburses its contractors for most of the legal costs. From fiscal year 1995 through the third quarter of fiscal year 2001, there have been more than 2,100 cases and DOE has reimbursed its contractors more than $290 million for associated litigation and disposition costs. The contractors have spent $13 million in their defense. In the same time period, there have been nearly 400 equal employment opportunity cases for which DOE reimbursed its contractors $53 million. The contractors spent $2 million."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO examined the military's inventory management activities to determine if activity codes identified as unauthorized to requisition had been used to buy property for the Air Force. GAO found that as of June 2000, the Air Force maintained 4,239 activity codes identified as unauthorized to requisition government property. However, during the last five years, 193 of these codes were inappropriately used to requisition nearly $23 million in new and excess government property. In addition, safeguards established to prevent unauthorized activity codes from being used to requisition government property failed. This situation has created a condition in which government property is vulnerable to waste, fraud, and abuse."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO examined Navy inventory management activities to determine whether any unauthorized activity codes had been used to requisition new and excess property. GAO found that as of June 2000, the Navy maintained 2,002 activity codes identified as unauthorized to requisition government property. However, during the last five years, 663 of these codes were used to requisition more than $2 billion in new and excess government property. In addition, there were no safeguards in the Defense Automatic Addressing System Center or the Defense Reutilization and Marketing Service to prevent these activity codes from being used. This has created a condition in which government property is vulnerable to waste, fraud, and abuse."