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GAO Reports by subject "Cost control"

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Date Report No. Title
Date May 23, 1996 Report No. T-GGD-96-124 Title

Federal Downsizing: The Status of Agencies' Workforce Reduction Efforts

United States General Accounting Office GAO For Release on Delivery Expected at 9:00 a.m. EDT Thursday May 23, 1996 Testimony Before the Subcommittee on Civil Service, Committee on Government Reform and Oversight House of Representatives FEDERAL DOWNSIZING The Status of Agencies’ Workforce Reduction Efforts Statement of Timothy P. Bowling, Associate Director, Federal Management and Workforce Iss...
Date May 22, 1996 Report No. RCED-96-116 Title

Commodity Programs: Freedom-to-Farm Approach Will Reduce USDA's Personnel Costs

United States General Accounting Office GAO May 1996 Report to the Chairman, Committee on the Budget, House of Representatives COMMODITY PROGRAMS Freedom-to-Farm Approach Will Reduce USDA’s Personnel Costs G A O years 1921 - 1996 GAO/RCED-96-116 GAO United States General Accounting Office Washington, D.C. 20548 Resources, Community, and Economic Development Division B-271582 May 22, 1996 The Hon...
Date May 21, 1996 Report No. T-HEHS-96-146 Title

National Service Programs: AmeriCorps*USA--First Year Experience and Recent Program Initiatives

United States General Accounting Office GAO For Release on Delivery Expected at 9:30 a.m. EST, Tuesday, May 21, 1996 Testimony Before the Committee on Labor and Human Resources, U.S. Senate NATIONAL SERVICE PROGRAMS AmeriCorps*USA—FirstYear Experience and Recent Program Initiatives Statement for the Record of Cornelia M. Blanchette Associate Director Education and Employment Issues Health, Educa...
Date May 16, 1996 Report No. RCED-96-172R Title

Government Operations: Reduction in Demonstration Project Funding

GAO United States General Accounting Office Washington, D.C. 20548 Resources, Community, Economic Development and Division B-271988 May 16, 1996 The Honorable Frank R. Wolf Chairman, Subcommittee on Transportation Committee on Appropriations House of Representatives Dear Mr. Chairman: This report provides you with information on the funding appropriated for surface transportation demonstration pro...
Date May 14, 1996 Report No. GGD-96-63 Title

Federal Downsizing: The Costs and Savings of Buyouts Versus Reductions-in-Force

United States General Accounting Office GAO May 1996 Report to the Chairman, Subcommittee on Civil Service, Committee on Government Reform and Oversight, House of Representatives FEDERAL DOWNSIZING The Costs and Savings of Buyouts Versus Reductions-in-Force G A O years 1921 - 1996 GAO/GGD-96-63 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-265774 ...
Date May 14, 1996 Report No. T-RCED-96-170 Title

Managing DOE: The Department's Efforts to Control Litigation Costs

United States General Accounting Office GAO For Release on Delivery Expected at 9:30 a.m. EDT Tuesday May 14, 1996 Testimony Before the Subcommittee on Oversight and Investigations, Senate Energy and Natural Resources Committee MANAGING DOE The Department’s Efforts to Control Litigation Costs Statement of Victor S. Rezendes, Director, Energy, Resources, and Science Issues, Resources, Community, ...
Date May 10, 1996 Report No. RCED-96-131 Title

Transportation Infrastructure: Central Artery/Tunnel Project Faces Financial Uncertainties

United States General Accounting Office GAO May 1996 Report to the Chairman, Subcommittee on Transportation and Related Agencies, Committee on Appropriations, House of Representatives TRANSPORTATION INFRASTRUCTURE Central Artery/Tunnel Project Faces Continued Financial Uncertainties G A O years 1921 - 1996 GAO/RCED-96-131 GAO United States General Accounting Office Washington, D.C. 20548 Resources...
Date May 8, 1996 Report No. T-RCED-96-168 Title

Superfund: More Emphasis Needed on Risk Reduction

United States General Accounting Office GAO For Release on Delivery Expected at 9:00 a.m. EDT Wednesday May 8, 1996 Testimony Before the Subcommittee on National Economic Growth, Natural Resources and Regulatory Affairs, Committee on Government Reform and Oversight, House of Representatives SUPERFUND More Emphasis Needed on Risk Reduction Statement of Stanley J. Czerwinski, Associate Director, Env...
Date May 3, 1996 Report No. T-RCED-96-145 Title

Superfund: Implications of Key Reauthorization Issues

United States General Accounting Office GAO Hearing Held at 10 a.m. EDT April 24, 1996 Statement Submitted May 1, 1996 Testimony Before the Committee on Environment and Public Works U.S. Senate SUPERFUND Implications of Key Reauthorization Issues Statement for the Record by Peter F. Guerrero, Director, Environmental Protection Issues, Resources, Community, and Economic Development Division G A O y...
Date April 16, 1996 Report No. AIMD-96-59 Title

USDA Telecommunications: More Effort Needed to Address Telephone Abuse and Fraud

United States General Accounting Office GAO April 1996 Report to Congressional Requesters USDA TELECOMMUNICATIONS More Effort Needed to Address Telephone Abuse and Fraud G A O years 1921 - 1996 GAO/AIMD-96-59 GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-271347 April 16, 1996 The Honorable Richard G. Lugar Chairman, Committee on...
Date April 9, 1996 Report No. AIMD-96-33 Title

Telecommunications Network: NASA Could Better Manage Its Planned Consolidation

United States General Accounting Office GAO April 1996 Report to the Chairman, Subcommittee on National Security, International Affairs, and Criminal Justice, House Committee on Government Reform and Oversight TELECOMMUNICATIONS NETWORK NASA Could Better Manage Its Planned Consolidation G A O years 1921 - 1996 GAO/AIMD-96-33 GAO United States General Accounting Office Washington, D.C. 20548 Accoun...
Date March 12, 1996 Report No. NSIAD-96-1 Title

State Department: Actions Needed to Improve Embassy Management

United States General Accounting Office GAO March 1996 Report to the Chairman, Committee on Government Reform and Oversight, House of Representatives STATE DEPARTMENT Actions Needed to Improve Embassy Management G A O years 1921 - 1996 GAO/NSIAD-96-1 GAO United States General Accounting Office Washington, D.C. 20548 National Security and International Affairs Division B-266136 March 12, 1996 The H...
Date March 11, 1996 Report No. HEHS-96-81R Title

Financial Institutions: Guaranty Agency Finances

GAO United States General Accounting Office Washington, D.C. 20648 Health, Education and Human Services Division B-270915 March 11, 1996 The Honorable Nancy Landon Kassebaum Chairman, Committee on Labor and Human Resources United States Senate The Honorable William F. Chairman, Committee on Economic and Educational House of Representatives Goodling Opportunities The Federal Family Education Loan P...
Date March 8, 1996 Report No. T-AIMD-96-60 Title

Governmentwide Travel Management: Federal Agencies Have Opportunities for Streamlining and Improving Their Travel Practices

United States General Accounting Office GAO For Release on Delivery Expected at 9:30 a.m. Friday, March 8, 1996 Testimony Before the Subcommittee on Oversight of Government Management and the District of Columbia, Committee on Governmental Affairs, United States Senate GOVERNMENTWIDE TRAVEL MANAGEMENT Federal Agencies Have Opportunities for Streamlining and Improving Their Travel Practices Stateme...
Date March 7, 1996 Report No. AIMD/GGD-96-87 Title

Budget Issues: Selected GAO Work on Federal Financial Support of Business

United States General Accounting Office GAO March 1996 Report to the Honorable Charles F. Bass, House of Representatives BUDGET ISSUES Selected GAO Work on Federal Financial Support of Business G A O years 1921 - 1996 GAO/AIMD/GGD-96-87 GAO United States General Accounting Office Washington, D.C. 20548 B-271294 March 7, 1996 The Honorable Charles F. Bass House of Representatives Dear Mr. Bass: You...
Date March 6, 1996 Report No. T-GGD-96-79 Title

Managing for Results: Achieving GPRA's Objectives Requires Strong Congressional Role

United States General Accounting Office GAO For Release on Delivery Expected at 9:30 a.m. EST Wednesday March 6, 1996 Testimony Before the Committee on Governmental Affairs U.S. Senate and the Committee on Government Reform and Oversight House of Representatives MANAGING FOR RESULTS Achieving GPRA’s Objectives Requires Strong Congressional Role Statement of Charles A. Bowsher Comptroller General...
Date Feb. 29, 1996 Report No. T-AIMD-96-47 Title

Weather Forecasting: New Processing System Faces Uncertainties and Risks

United States General Accounting Office GAO For Release on Delivery Expected at 10:00 a.m. Thursday, February 29, 1996 Testimony Before the Subcommittee on Energy and the Environment, Committee on Science, House of Representatives WEATHER FORECASTING New Processing System Faces Uncertainties and Risks Statement of Jack L. Brock, Jr. Director, Information Resources Management/Resources, Community, ...
Date Feb. 29, 1996 Report No. T-RCED-96-87 Title

Environmental Protection: Status of EPA's Initiatives to Create a New Partnership With States

United States General Accounting Office GAO Hearing Held at 10:00 a.m. EST February 29, 1996 Statement Submitted February 29, 1996 Testimony Before the Subcommittee on VA, HUD, and Independent Agencies, Committee on Appropriations, U.S. Senate ENVIRONMENTAL PROTECTION: Status of EPA’s Initiatives to Create a New Partnership With States Statement for the Record by Peter F. Guerrero, Director, Env...
Date Feb. 21, 1996 Report No. AIMD-96-45R Title

Government Operations: Information on Emergency Legislation

GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-271116 February 21,1996 The Honorable Thomas M. Davis RI Chairman, Subcommittee on the District of Columbia Committee on Government Reform and Oversight House of Representatives Dear Mr. Chairman: This letter responds to a request from your office to provide information on the nature...
Date Feb. 1, 1996 Report No. PART-96-1 Title

Professional Audit Review Team: Performance Evaluation of the Energy Information Administration

Report to the President and the Congress Performance Evaluation of the Energy Information Administration Department of Energy February 1996 PART-96-1 06 5 Y/ V3 /16 ! 6,C To the President of the United States, the President of the Senate, and the Speaker of the House of Representatives This report discusses the results of the Professional Audit Review Team's evaluation of the performance of the De...
Date Jan. 31, 1996 Report No. RCED-96-41 Title

Environmental Management: An Integrated Approach Could Reduce Pollution and Increase Regulatory Efficiency

United States General Accounting Office GAO January 1996 Report to the Ranking Minority Member, Committee on Environment and Public Works, U.S. Senate ENVIRONMENTAL MANAGEMENT An Integrated Approach Could Reduce Pollution and Increase Regulatory Efficiency GAO/RCED-96-41 GAO United States General Accounting Office Washington, D.C. 20548 Resources, Community, and Economic Development Division B-270...
Date Jan. 25, 1996 Report No. T-RCED-96-66 Title

Forest Service: Issues Relating to Its Decisionmaking Process

United States General Accounting Office GAO For Releaseon Delivery Expectedat 9:30 am. EST Thursday J
Date Jan. 16, 1996 Report No. AIMD-96-14 Title

Deficit Reduction: Better Targeting Can Reduce Spending and Improve Programs and Services

United States General Accounting Office GAO January 1996 Report to the Chairman, Committee on Government Reform and Oversight, House of Representatives DEFICIT REDUCTION Better Targeting Can Reduce Spending and Improve Programs and Services GAO/AIMD-96-14 GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-266015 January 16, 1996 The ...
Date Jan. 11, 1996 Report No. RCED-96-8 Title

Certification of New Airlines: Department of Transportation Has Taken Action to Improve Its Certification Process

United States General Accounting Office GAO January 1996 Report to Congressional Requesters CERTIFICATION OF NEW AIRLINES Department of Transportation Has Taken Action to Improve Its Certification Process GAO/RCED-96-8 GAO United States General Accounting Office Washington, D.C. 20548 Resources, Community, and Economic Development Division B-260213 January 11, 1996 The Honorable James L. Oberstar ...
Date Jan. 1, 1996 Report No. 156331 Title

JFMIP News: A Newsletter for Government Financial Managers, Winter 1996, Vol. 7, No. 4

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Date Dec. 21, 1995 Report No. RCED-96-34R Title

Environmental Protection: Estimated Costs to Recover Protected Species

Resources, Community, Economic Development and Division B-270461 December 21, 1995 The Honorable Don Young Committee on Resources Chairman, House of Representatives .. Dear Mr. Chairman: A major goal of the Endangered Species Act is to achieve the recovery of species so that they no longer require Consistent with this goal, the act calls for protection. the .Department of the Interior's U.S. Fish ...
Date Dec. 13, 1995 Report No. 156317 Title

Special Publications: Proceedings of the Interagency Financial Management Education and Training Symposium, December 12 and 13, 1995

6 c 1 I I Joint Financial Management Improvement Program I he Joint Financial Management Improvement Program (JFMIP) is a joint cooperative undertaking of the Office of Management and Budget, the General Accounting Office, the Department of the Treasury, and the Office of Personnel Management, working in cooperation with each other and wizperating agencies to improve financial management practice...
Date Nov. 29, 1995 Report No. T-GGD-96-42 Title

Federal Employee Redress: An Opportunity for Reform

United States General Accounting Office GAO For Release on Delivery Expected at 900 am. EST Wednesday November 29, 1995 Testimony Before the Subcommittee on Civil Service, Committee on Government Reform and Oversight House of Representatives F’EDERALEMPLOYEE REDRESS: An Opportunity for Reform Statement of Timothy P. Bowling Director Federal Management and Workforce Issues General Government Divi...
Date Nov. 24, 1995 Report No. HEHS-96-7 Title

Higher Education: Selected Information on Student Financial Aid Received by Legal Immigrants

United States General Accounting Office GAO November 1995 Report to Congressional Requesters HIGHER EDUCATION Selected Information on Student Financial Aid Received by Legal Immigrants GAO/HEHS-96-7 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-266308 November 24, 1995 The Honorable Edward M. Kennedy Ranking Minority Member Comm...
Date Nov. 21, 1995 Report No. RCED-96-12R Title

Justice and Law Enforcement: Flexibility in the Safe Drinking Water Act

GAO United States General Accounting Office Washington, D.C. 20548 Resources, Communitg, Economic Development and Division B-265757 November 21, 1995 The Honorable William F. Clinger, Jr. Chairman, Committee on Government Reform and Oversight House of Representatives Dear Mr. Chairman: The Safe Drinking Water Act was enacted in 1974 to safeguard the nation’s drinking water supplies and protect p...
Date Nov. 15, 1995 Report No. GGD-96-8 Title

U.S. Postal Service: Postal Ratemaking in Need of Change

United States General Accounting Office GAO November 1995 Report to the Chairman, Subcommittee on the Postal Service, Committee on Government Reform and Oversight House of Representatives U.S. POSTAL SERVICE Postal Ratemaking In Need of Change GAO/GGD-96-8 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-260868 November 15, 1995 The Honorable John M....
Date Nov. 9, 1995 Report No. HEHS-96-45 Title

Pharmacy Benefit Managers: Early Results on Ventures With Drug Manufacturers

United States General Accounting Office GAO November 1995 Report to the Honorable Ron Wyden, House of Representatives PHARMACY BENEFIT MANAGERS Early Results on Ventures With Drug Manufacturers GAO/HEHS-96-45 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-257388 November 9, 1995 The Honorable Ron Wyden House of Representatives De...
Date Nov. 8, 1995 Report No. T-GGD-96-19 Title

Federal Courthouse Construction: More Disciplined Approach Would Reduce Costs and Provide for Better Decisionmaking

United States General Accounting Office GAO For Release Fo Delerye Expected at 9:30 am. EST Testimony Before the Subcommittee on Oversight of Government Management and the District of Columbia Committee on Governmental Affairs United States Senate on Delivery FEDERAL COURTHOUSE CONSTRUCTION CONSTRUCTION Wednesday November 8, 1995 More Disciplined Approach Would Reduce Costs and Provide for Better ...
Date Oct. 25, 1995 Report No. T-GGD-96-37 Title

Decennial Census: Fundamental Design Decisions Merit Congressional Attention

United States General .Accounting OiTce I=v6p 1‘GAO .- Testimony Before the Subcommittee on National Secutity, International Affairs, and Criminal Justice , Car u-nitteeon Govemmex Reform and Oversight House of Representatives DECENNIAL CENSUS Fllndamenla! rks@l Decisions Merit Congressional Attention , Statementof L. Nye Stevens Director, Federal Management and Workforce Issues General Gove nme...
Date Oct. 20, 1995 Report No. NSIAD-96-10 Title

Interagency Contracting: Controls Over Economy Act Orders Being Strengthened

United States General Accounting Office GAO October 1995 Report to the Ranking Minority Member, Subcommittee on Oversight of Government Management and the District of Columbia, Committee on Governmental Affairs, U.S. Senate INTERAGENCY CONTRACTING Controls Over Economy Act Orders Being Strengthened GAO/NSIAD-96-10 GAO United States General Accounting Office Washington, D.C. 20548 National Security...
Date Oct. 20, 1995 Report No. HEHS-96-50R Title

Health: Medicaid and Children's Insurance

United States Generai Accounting Office Washington, D.C. 20548 Health, Education and Human Services Division B-270239 October 20, 1995 The Honorable Christopher J. Dodd Ranking Minority Member Subcommittee on Children and Families Committee on Labor and Human Resources United States Senate Dear Senator Dodd: Medicaid is the primary source of health insurance for poor children in the United States,...
Date Oct. 13, 1995 Report No. T-RCED-96-22 Title

Housing and Urban Development: Public and Assisted Housing Reform

United States General Accounting Office Testimony Before the Subcommittee on Housing Opportunity and Community Development, Committee on Banking, Housing, and Urban Affairs, U.S. Senate Hearing held on Sept.28,1995 Statement Submittedon Oct. 13,199s HOUSING AND URBAN DEVELOPME&’ Public and Assisted Housing Reform Statement for the record Judy A. England-Joseph, Director, Housing and Community De...
Date Oct. 13, 1995 Report No. T-RCED-96-25 Title

Housing and Urban Development: Public and Assisted Housing Reform

United States General Accounting Office Testimony Before the Subcommitteeon Housing and Community Opportunity, Committee on Banking and Financial Services, House of Representatives For Releaseon Delivery Expectedat 9~30am. Friday Oct. 13,1995 HOUSING AND URBAN DEVELOPMENT Public and Assisted Housing Reform Statementof Judy A. England-Joseph, Director, Housing and Community DevelopmentIssues, Resou...
Date Oct. 12, 1995 Report No. GGD-96-24R Title

Budget and Spending: Congressional Retirement Costs

GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-261981 October 12, 1995 The Honorable Dan Miller House of Representatives Dear Mr. Miller: In a meeting with your office on January 26, 1995, we were asked to gather certain information relating to your proposal to change the retirement system provisions for Members of Congress. Specifically, we were a...
Date Oct. 1, 1995 Report No. AA-95-19(4) Title

Energy and Science Issues Issue Area: Active Assignments

United States General Accounting Office GAO Resources, Community, and Economic Development Division Ocr1995 Energy and Science Issues Issue Area Active Assignments i~~~~~ 0 (a 49 70/SISGAO/AA-95-19(4) Foreword This report was prepared primarily to inform Congressional members and key staff of ongoing assignments in the General Accounting Office's Energy and Science Issues issue area This report co...
Date Sept. 29, 1995 Report No. GGD-95-204 Title

Public-Private Mix: Effectiveness and Performance of GSA's In-House and Contracted Services

United States General Accounting Office GAO September 1995 Report to Congressional Requesters PUBLIC-PRIVATE MIX Effectiveness and Performance of GSA’s In-House and Contracted Services GAO/GGD-95-204 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-260097 September 29, 1995 The Honorable Wayne T. Gilchrest Chairman The Honorable Bob Wise Ranking Mi...
Date Sept. 29, 1995 Report No. OSI-95-20 Title

Electronic Benefits Transfer: Use of Biometrics to Deter Fraud in the Nationwide EBT Program

United States General Accounting Office GAO September 1995 Report to the Honorable Kenneth E. Bentsen, Jr., House of Representatives ELECTRONIC BENEFITS TRANSFER Use of Biometrics to Deter Fraud in the Nationwide EBT Program GAO/OSI-95-20 GAO United States General Accounting Office Washington, D.C. 20548 Office of Special Investigations B-261923 September 29, 1995 The Honorable Kenneth E. Bentsen,...
Date Sept. 28, 1995 Report No. GGD-95-190R Title

Government Operations: Customs Inspectional Staffing

United States General Accounting Office Washington, D.C. 20548 General Government Division B-260121 September 28, 1995 The Honorable Philip M. Crane Chairman, Subcommittee on Trade Committee on Ways and Means House of Representatives Dear Mr. Chairman: This letter responds to the Subcommittee’ request for information on the U.S. Customs s Service’ costs to provide inspectional services and on ...
Date Sept. 1, 1995 Report No. HEHS-95-191R Title

Government Operations: Children and Families Services Programs

United States General Accounting Office Washington, D.C.20648 Health, Education and Human Services Division B-261610 September 1, 1995 The Honorable John E. Porter Chairman, Subcommittee on Labor, Health and Human Services, and Education Committee on Appropriations House of Representatives Dear Mr. Chairman: This letter responds to your request for information on potential opportunities for consol...
Date Aug. 30, 1995 Report No. RCED-95-238 Title

National Parks: Difficult Choices Need to Be Made About the Future of the Parks

United States General Accounting Office GAO August 1995 Report to Congressional Requesters NATIONAL PARKS Difficult Choices Need to Be Made About the Future of the Parks GAO/RCED-95-238 GAO United States General Accounting Office Washington, D.C. 20548 Resources, Community, and Economic Development Division B-261848 August 30, 1995 Congressional Requesters This report responds to your request that...
Date Aug. 25, 1995 Report No. AIMD-95-228R Title

Financial Management: State Financial Systems Planning

Accounting and Information Management Division B-265822 August 25, 1995 The Honorable Richard M. Moose Under Secretary for Management Department of State Dear Mr. Moose: Our recent reviews of the Department of State and the Agency for International Development1 (AID) focused--in major efforts to develop integrated part --on concurrent financial management systems. We found significant similarities...
Date July 25, 1995 Report No. T-AIMD-95-210 Title

District of Columbia: Information on the District's Financial Crisis

United StatesGeneralAccountingOffice GAO Testimony Before the Subcommitteeon SurfaceTransportation Transportationand Infrastructure Committee House of Representatives For Hearing on Tuesday, July 25, 1995 DISTRICT OF COLUMBIA Information on the Distict’s Financial Crisis Statementfor the Record of Jeffrey C. Steinhoff Director, Phnning and Reporting Accounting and Information ManagementDivision ...
Date July 25, 1995 Report No. T-AIMD-95-204 Title

Financial Management: Momentum Must Be Sustained to Achieve the Reform Goals of the Chief Financial Officers Act

United States General Accounting Offke GAO For Release Delivery on Expectedat 9~30 8m. July 25,1995 Testimony Before the Subcommittee GovernmentManagement, on Information andTechnology Committeeon GovernmentReform and Oversight Houseof Representatives Tuesday. FINANCIALA MANAGEMENT Momentum Must Be Susttied to Achieve the Reform Goals of the Chief Financial Officers Act Statementof CharlesA. Bowsh...
Date July 13, 1995 Report No. T-GGD-95-149 Title

General Services Administration: Opportunities for Cost Savings in the Public Buildings Area

United States General Accounting Office Testimony Before the Subcommittee on Transportation and Infrastructure Committee on Environment and Public Works United States Senate Release Delivery on Expected at 2:00 p.m.EDT Thursday July 13, 1995 GENERAL SERVICES ADMINISTRATION Opportunities For Cost Savings in the Public Buildings Area Statement of J. William Gadsby Director, Government Business Opera...
Date July 7, 1995 Report No. RCED-95-183 Title

Department of Energy: Savings from Deactivating Facilities Can Be Better Estimated

United States General Accounting Offhe GAO July 1995 Report to the Chairman, Subcommittee on Military Procurement, Committee on National Security, House of Representatives DEPmTiHENT’OF ENERGY ~!satigs From ;Deactivating Facilities scanBe Better Estimated . GAO United States General Accounting Office Washington, D.C. 20548 Resources, Community, and E