GGG

GAO-01-741R Status of GAO’s Recommendations

United States General Accounting Office

Washington, DC 20548

May 11, 2001

The Honorable Mel Martinez

The Secretary of Housing

 and Urban Development

Subject: Status of GAO’s Recommendations to the Department of Housing and Urban

Development

Dear Mr. Secretary:

We appreciated meeting with you earlier this year to discuss the management challenges

facing the Department of Housing and Urban Development (HUD). As I mentioned in our

meeting, we have issued several reports containing recommendations for improving various

aspects of HUD's programs and operations. During the meeting, you said that you would

appreciate receiving a summary of HUD’s progress in implementing our recommendations.

This letter summarizes our understanding of HUD's progress implementing our key open

recommendations. The enclosure contains a complete update of the status of all open

recommendations. Most of these recommendations were made in reports issued in 1999 and

2000, although some are based on a report issued in 1994. 

HUD officials have reported to us that they are making progress in addressing many of the

open recommendations, although in some cases considerable work still must be done before

we can consider them implemented. The enclosure, which lists the status of our open

recommendations, reflects a reduction of 19 recommendations that we have closed due to

HUD actions since our September 2000 update and the addition of four new

recommendations from recently issued products.

This letter focuses on the status of nine of the recommendations that we consider to be key

recommendations because of the impact they can have on managing HUD's programs. As

you know, our January 2001 Performance and Accountability Series provides an overview of

where HUD currently stands on management issues. In that report we note that HUD has

taken important steps toward addressing some of its management deficiencies; however,

significant weaknesses still persist in some of HUD's major program areas, including singlefamily mortgage insurance, rental housing assistance, information and financial management

systems, and human capital. 1 Seven of the nine key recommendations deal with two of the

performance and accountability areas, single-family mortgage insurance and information and

financial management systems. We are also including two recommendations dealing with

HUD's budget process because we believe their implementation is critical to getting a better

handle on HUD's management issues. In many cases we are consulting with your staff as

HUD implements the recommendations.

 1

 See Major Management Challenges and Program Risk: Department of Housing and Urban

Development (GAO-01-248, Jan. 2001)
2 GAO-01-741R Status of GAO’s Recommendations

Improved Single-Family Mortgage Insurance Management Can Reduce Financial

Risks

HUD’s internal controls over its single-family mortgage insurance programs do not

adequately promote effective monitoring of contractors, lenders, and appraisers or ensure

the integrity of the loan origination process. Recommendations in the single-family mortgage

insurance area that we believe are in need of your priority attention and their status follow:

! In May 2000, 2 we recommended that HUD develop methods to encourage contractors to

reduce the number of single-family properties that have been in inventory longer than 6

months. HUD officials report that they have amended management and marketing

contracts to address the long-standing problems of inadequate property maintenance.

These actions, however, do not address the need to provide tools, such as incentives and

penalties, to ensure that the contractors aggressively market the less saleable properties

and remove any impediments that cause them to stay in the inventory. We will keep this

recommendation open until HUD has developed controls that specifically address the

aged inventory problem.

! In April 2000, 3 we recommended that, once the legal basis of the Credit Watch Program is

resolved, HUD revise the Credit Watch Program’s regulations to cover lenders that

sponsor other lenders as loan correspondents and underwrite the loans that the

correspondents originate. Currently, HUD’s Credit Watch Program is designed to identify

and terminate the loan origination authority of lenders with a high ratio of loan defaults,

but is silent with regard to lenders who underwrite the loans of their correspondents.

HUD officials told us that they believe legislative changes to the National Housing Act are

needed for the department to take action against lenders that sponsor loan

correspondents with unacceptable loan default rates. In its 2002 budget submission,

HUD included an amendment to the National Housing Act expanding the Secretary's

authority to include originators and underwriters of loans. We will keep this

recommendation open pending the outcome of the legislative proposal.

! In April 1999, 4 we recommended that HUD determine the department's authority to hold

FHA-approved lenders accountable for poor-quality FHA appraisals performed by the

appraisers they select and issue policy guidance that sets forth the specific circumstances

under which HUD may exercise its authority to hold lenders accountable. HUD informed

us that it is working on a letter to mortgagees that it believes will meet our

recommendations. We will keep this recommendation open pending our review of the

mortgagee letter.

! Recently, in a February 2001 report, 5 we recommended that HUD develop criteria for

measuring the actuarial soundness of the Mutual Mortgage Insurance Fund. Under this

Fund, HUD’s FHA provides insurance for private lenders against losses on home

mortgages. The criteria should specify the economic conditions that the Fund would be

expected to withstand and may specify capital ratios currently consistent with these

 2

 See Single-Family Housing: Stronger Measures Needed to Encourage Better Performance by

Management and Marketing Contractors (GAO/RCED-00-117, May 12, 2000). 3

 See Single-Family Housing: Strong Oversight of FHA Lenders Could Reduce HUD’s Insurance Risk

(GAO/RCED-00-112, Apr. 28, 2000). Subsequent to our report, the U. S. Court of Appeals held that the

Credit Watch Program's termination regulations were valid in Capitol Mortgage Bankers, Inc. v.

Cuomo, 222 F. 3d 151 (4th Cir. 2000). 4

 See Single-Family Housing: Weaknesses in HUD's Oversight of the FHA Appraisal Process

(GAO/RCED-99-72, Apr. 16, 1999).

5

 See Mortgage Financing: FHA’s Fund Has Grown, but Options for Drawing on the Fund Have

Uncertain Outcomes (GAO-01-460, Feb. 28, 2001).
3 GAO-01-741R Status of GAO’s Recommendations

criteria. In addition, HUD's annual actuarial reviews should give more attention to tests

of the Fund’s ability to withstand appropriate stresses, including more severe scenarios

that capture worse-than-expected loan performance that may result from economic

changes and other factors. HUD has not yet responded to this recently issued report.

More Effective Information and Financial Systems Would Improve Management

Oversight

We have been working with HUD officials to resolve a range of information technology

management issues. Our open recommendations in this area date back to our April 1994

report6

 on HUD's information resources management program. For example:

! In April 1994, we recommended that HUD develop and test contingency plans (business

resumption plans) for the backup, recovery, and continuity of operations of all systems

and computer installations that support critical departmental functions. Without adequate

contingency plans, HUD faced unnecessarily high risks that its missions would be

seriously impaired if a major service disruption or disaster occur. HUD has developed

contingency plans. However, in its reports on HUD's fiscal years 1999 and 2000 financial

statements, HUD’s Office of Inspector General noted testing deficiencies that constituted

serious internal control weaknesses. Because this concerns HUD's ability to perform

critical functions and support critical programs in the aftermath of a major disruption or

disaster, we will keep this recommendation open until the plans have been tested

adequately and HUD makes provisions to ensure the plans are sufficiently being tested on

an ongoing basis.

! In April 1994, we also recommended that HUD improve its computer security controls

because the security weaknesses we observed posed risks to the integrity of the

department's computer systems and sensitive data. In addition, our April 1999 report7

 on

four HUD grant programs disclosed that HUD still could not show that only authorized

users were accessing its computer systems. HUD has made progress in both of these

areas. However, HUD's Inspector General continues to report serious weaknesses in

computer security. The Inspector General's March 1, 2001, report on HUD's fiscal year

2000 financial statements again discusses serious computer security deficiencies. These

deficiencies include the lack of automated system security, computer and data access

controls, and background investigations of staff with access to sensitive systems or data--

the same deficiencies we observed and reported in 1994. We will keep this

recommendation open until these deficiencies are corrected.

! Our 1994 report also recommended that HUD develop and link strategic business and

information resources management planning processes. We also recommended that HUD

develop a departmentwide enterprise architecture to establish a standard framework for

guiding the management and use of information management resources to accomplish

HUD's mission and objectives. Without strategic business and information resource

management planning, HUD did not have a sound basis for developing a departmentwide

enterprise architecture. HUD has articulated a business vision in its 20/20 reform plan

and annual Government Performance and Results Act plans and has also reported

completing a baseline enterprise architecture in January 2001. The department still

needs to better align its strategic business and information resource management plans

and integrate the plans with its capital investment management processes before we can

 6

 See HUD Information Resources: Strategic Focus and Improved Management Controls Needed

(GAO/AIMD-94-34, Apr. 14, 1994).

7

 See Community Development: Weak Management Controls Compromise Integrity of Four HUD Grant

Programs (RCED-99-98, Apr. 27, 1999).
4 GAO-01-741R Status of GAO’s Recommendations

close the planning recommendation. We will examine HUD's recently completed baseline

enterprise architecture and its implementation to determine whether it results in a

departmentwide standard framework for guiding the management and use of information

resources.

Better Management of Unexpended Budget Balances Would Improve Program

Operations

For years, unexpended balances have clouded HUD's budget needs because HUD has not

adequately determined what portion of them is available for recapture. While these balances

have been very large, HUD has not had the information needed to quantify the portion that

could be used to offset the need for new appropriations. We made the following

recommendations to address these issues:

! In September 1999, 8 we concluded that HUD could better manage unexpended balances

in its larger grant programs and some unobligated funding could be used to meet other

needs. We recommended that HUD's Office of Budget work with HUD’s program offices

to identify programs with a history of unobligated balances, as well as grantees holding

excessive balances, so that action could be taken to ensure the expeditious obligation

and expenditure of these funds. In response, HUD has established a departmental task

force and contracted with three contractors to review programs carrying large balances,

including HUD's Section 202, Public Housing Capital Fund, Community Development

Block Grant, and Section 8 tenant-based programs. However, the task force has not been

institutionalized within HUD, and the contracted studies have not been completed. We

will keep this recommendation open until we are satisfied that HUD is effectively

managing its unexpended balances.

! In April 2001 testimony, 9 we reported that without accurate and timely information about

the nature, amount, and availability of HUD's unexpended balances, decisionmakers

could not fully and fairly evaluate the department's funding needs. In order for HUD to

fully account for unexpended balances in its funding requests, we recommended that the

Secretary (1) develop systems that routinely provide timely, reliable information on the

status of unexpended funds for the purpose of quantifying the amount available for

recapture or rescission; (2) routinely incorporate this information into the management

and operations of programs, and (3) consistently use this information in formulating its

budget request, clearly demonstrating how it is taking these balances into account when

setting forth its budget needs. HUD has not yet responded to this recent

recommendation.

- - - -

We typically update the status of our open recommendations annually. Sometimes this

process is complicated by differences in our view and those of HUD staff on whether our

recommendations have been fully implemented. For example, when a recommendation has

more than one part and HUD has implemented some but not all of the parts, HUD may

believe that the recommendation should be closed. However, we will not fully close out a

recommendation until we are satisfied that all key parts of that recommendation are met. In

addition, in some cases, HUD reports to us that it has developed reform plans or a draft

proposal to fix a problem. While such initiatives are important, we do not believe that reform

plans or draft documents alone are sufficient for us to close out a recommendation. Rather,

 8

 See HUD’s Fiscal Year 2000 Budget Request: Additional Analysis and Justification Needed for Some

Programs (GAO/RCED-99-251, Sept. 3, 1999). 9

 See Comments on HUD's Fiscal Year 2002 Budget Request (GAO-01-663T, Apr. 25, 2001).
5 GAO-01-741R Status of GAO’s Recommendations

it is the results of such reform initiatives that demonstrate management problems have been

corrected that count.

We look forward to consulting with your staff to help them implement these

recommendations. It was a pleasure meeting with you on these important issues. Please

feel free to contact me at (202) 512-7631 or Bob Procaccini at (202) 512-6776 if you have any

questions concerning this letter or about the status of our recommendations. Key

contributors to this report are Angela Davis and Andy Finkel.

Sincerely yours,

Stanley Czerwinski

Director, Physical Infrastructure Issues

Enclosure
Enclosure: Status of GAO's Open Recommendations to the Department of Housing and Community De

6 GAO-01-741R Status of GAO’s 

GAO Report Recommendation Status ContactsAIMD -94-34HUD InformationResources: Strategic Focusand Improved ManagementNeeded (04/14/94)

....develop and test contingency plans for thebackup, recovery, and continuity of operations ofall systems and computer installations that supportcritical departmental functions. Until the plans arefully developed and tested, report the lack ofcontingency plans as a material internal controlweakness.

Open, pending cleanInspector General opinion ona fully tested contingencyplan

GAO - Dave Gill512-6250HUD - Mike Milx6098

....eliminate weaknesses in computer securitycontrols over automated systems and installationsthat store, process, transmit, or use sensitive orprivacy data. This will require establishing effectivemechanisms to ensure that both HUD and HUDcontractor (1) computer operations conform withfederal and departmental requirements, (2) staffsreceive appropriate background investigations thatare commensurate with their access to sensitivesystems, and (3) staffs receive sufficient computersecurity training so that they are aware of and canfulfill their computer security responsibilities.

Open, pending HUD action GAO - Dave Gil

HUD - Holloway 0614 x6006 or P708-0614 x109

....establish strategic business and IRM planningprocesses and develop and maintain plans that areclearly linked to each other. The plans shouldarticulate senior executive's vision of the mission,objectives, and priorities.

Open, pending our review ofrecent HUD activity

GAO- Dave Gill HUD - Debra St708-2374 x108

...develop an enterprise architecture based on thestrategic business and IRM plans to govern thedevelopment, deployment, and use of IRMresources

Open, pending our review ofrecent HUD activity

GAO- Dave Gill HUD - Debra St708-2374 x108

AIMD-99-25HUD Information Systems:Improved ManagementPractices Needed toControl Integration Costand Schedule (12/18/1998)

...ensure that the department develops and usesdefined processes for estimating informationtechnology project costs, including SoftwareEngineering Institute requisites

Open pending HUDimplementation of itsplanned fixed price,outcome-based contractsystem

GAO - Dave Gill HUD - Dennis P0614 x6285
Enclosure: Status of GAO's Open Recommendations to the Department of Housing and Community De

7 GAO-01-741R Status of GAO’s 

....ensure that the department fully implements andinstitutionalizes a disciplined and documentedinformation technology investment managementprocess consistent with provisions of the ClingerCohen and Paperwork Reduction Acts and GAOand OMB's guidance for selecting, controlling, andevaluating information technology investments

Open, pending our reviewof recent HUD activity

GAO - Dave Gill HUD - Debra Stox108

RCED-99-251HUD's Fiscal Year 2000Budget Request:Additional Analysis andJustification Needed forSome Programs (09/3/99)

....direct the Office of Budget to work with HUD'sprogram offices to identify programs with a historyof unobligated and undisbursed balances, as well asgrantees holding excessive balances, so that actioncan be taken to ensure the expeditious obligationand expenditure of these funds

Open, pending HUD'scompletion of ongoing andfuture reviews ofunobligated balances

GAO - Carol And214 777-5739HUD - Ronald Spx6851

....establish firm monitoring procedures foroverseeing multifamily housing contractadministrators' performance and propertycondition, and amend its budget request to reflectthe reduced scope from the exclusion of certainproperties in the program

Open, pending finalapproved monitoringprocedures

GAO - Carol And214 777-5739HUD - Ronald Spx6851

RCED-99-98Community Development:Weak ManagementControls CompromiseIntegrity of Four HUDGrant Programs (04/27/99)

...consider whether it is more cost-effective tomodify IDIS or replace it

.....ensure that a new

system corrects the problems GAO found with IDIS

Open, pendingimplementation of effectivenew grants managementsystem

GAO- Frank MinHUD - Bill Eargle x3844
Enclosure: Status of GAO's Open Recommendations to the Department of Housing and Community De

8 GAO-01-741R Status of GAO’s 

....regardless of the decision on the future ofIDIS

....ensure that access to IDIS is limited to

authorized users and that those users have accesslevels appropriate to the duties theyperform

....ensure that the security officer for IDIS

is fully aware of the responsibilities that must becarried out and has the appropriate training andstaff for those responsibilities

Open, pending appropriateHUD action

GAO- Frank MinHUD - Bill Eargle x3844

RCED 00-31Multifamily Housing:Impact of Loan Sales onTenants and PropertiesVaries by Property(01/20/00)

....determine whether four properties violated theprohibition against discrimination; and if so, takeappropriate enforcement action

Open, pending referral toHUD's enforcement centerfor final resolution

GAO - Jim VitareHUD - Jim Mitch708-3703

....notify housing authorities and assisted tenantsassociated with partially assisted loan saleproperties of the tenant protections and of theirrights to seek judicial enforcement of theseprotections

Open, pending distributionof HUD letter to individualpublic housing authorities

GAO - Jim VitareHUD Audrey Hinx2691

....follow up with housing authorities to determinewhether they are able to enforce the tenantprotections or whether further steps are needed toenforce the protections

Open, pending distributionof HUD letter to individualpublic housing authorities

GAO - Jim VitareHUD Audrey Hinx2691

AIMD-00-60RCredit Reform: HUD's FY2000 Credit SubsidyEstimates WereReasonable, But CouldHave Been Improved

....use the audited liability for loan guaranteesmodel when preparing the President's budgetsubmission for the MMI fund. In the interim,complete the detailed cell-by-cell review of thebudget model to identify and correct all formulaerrors.

Open, pending HUD action GAO - Dan Blair 

HUD 

– Judy May 

x3239

....establish a supervisory review process detailedenough to identify formula errors in budget modelsprior to submitting credit subsidy estimates to OMBfor inclusion in the President's budget

Open, pending HUD action GAO - Dan Blair 

HUD 

– Judy May 

x3239
Enclosure: Status of GAO's Open Recommendations to the Department of Housing and Community De

9 GAO-01-741R Status of GAO’s 

....implement plans to adjust the timing of auditprocedures related to credit subsidies so that theseprocedures are completed in time for any alternatesources of data and errors found are factored intothe President's budget submission

Open, pending HUD action GAO - Dan Blair 5

HUD 

– Judy May 

....improve HUD's credit estimation process byestablishing a process to incorporate all necessaryrevisions identified during the audit in time tomeet the schedule for the President's budgetsubmission

Open, pending HUD action GAO - Dan Blair 5

HUD 

– Judy May 

GGD-98-48GSE's: Federal OversightNeeded for NonmortgageInvestments

....develop criteria through appropriaterulemaking processes to help ensure that thehousing enterprises' nonmortgage investments areconsistent with the purposes expressed in theircharter acts

Open, pending final rule GAO- Bill Shear 5

HUD - Sandra Fos

RCED-00-112Single-Family Housing:Strong Oversight of FHALenders Could ReduceHUD's Insurance Risk(04/28/00)

....revise the Credit Watch Program's regulationsto cover lenders that underwrite FHA-insuredloans with excessive default and claim rates aswell as those lenders that originate such loans

Open, pending legislation GAO - Stan Ritchi

HUD - Phil Murra

....develop procedures and enhance FHA'smanagement information systems to identify andselect for technical reviews, loans and lenderswithin each homeownership center's jurisdictionthat pose a high insurance risk to HUD

Open, pending fullimplementation expectedFall 2001

GAO - Stan RitchiHUD - Vance Morx2204
Enclosure: Status of GAO's Open Recommendations to the Department of Housing and Community De

10 GAO-01-741R Status of GAO’

RCED-00-117Single-Family Housing:Measures Needed toEncourage BetterPerformance byManagement andMarketing Contractors(05/12/00)

....to develop more effective methods, such asspecific incentives or penalties, to encouragecontractors to reduce the number of propertiesthat are in the inventory longer than 6 months

Open, pending HUDaddressing the agedinventory problem

GAO - Stan RitchiHUD - Joe McClosx2296

RCED-98-117Housing Finance: FHA'sRisk Sharing ProgramsOffer Alternatives forFinancing AffordableMultifamily Housing(04/23/98)

....take steps to correct current flaws in theinformation systems supporting the programs

Open, pendingimplementation expectedDecember 2001

GAO - Jim VitarelHUD - Joe Malloy x2524

RCED-99-217Multi-Family Housing:HUD Missed Opportunitiesto Reduce Costs on ItsUninsured Section 8Portfolio (07/30/99)

....require HUD to enforce its regulationprohibiting dual fees unless there is a documented,sound and equitable basis for waiving theregulation

....identify all Section 8 contracts for

which state agencies receive both anadministrative fee under the Section 8 contractand an override fee, including those contracts thatare not subject to a refunding agreement withHUD

Open, pendingimplementation ofproposed retroactivewaiver process

GAO - Rose Schuv7718HUD - Jim Mitchex2612

RCED-99-72Single-Family Housing:Weaknesses in HUD'sOversight of the FHAAppraisal Process(04/16/99)

....determine the department's authority to holdFHA-approved lenders accountable for poorquality FHA appraisals performed by theappraisers they select from FHA's roster and issuepolicy guidance that sets forth the specificcircumstances under which and actions by whichHUD may exercise this authority

Open, pending our reviewof recent HUD activity

GAO - Stan RitchiHUD - Vance Mor708-2121 x2204
Enclosure: Status of GAO's Open Recommendations to the Department of Housing and Community De

11 GAO-01-741R Status of GAO’

RCED-98-174Public Housing Subsidies:Revisions to HUD'sPerformance FundingSystem Could ImproveAdequacy of Funding(06/19/98)

....consider establishing a process that (1) allowshousing agencies to appeal their expense levelswhen they believe that significant changes haveoccurred over time in their operatingcircumstances that cause their subsidy to beinappropriate and (2) HUD can use to reviewhousing agencies' expense levels that it believesmay be excessive

Open, pending results ofHarvard University study

GAO - Don WatsoHUD - Steven SprGill 708-1872

RCED-99-210Public Housing: HUD HasSeveral Opportunities toPromote PrivateManagement (07/26/99)

....(1) encourage housing authorities through theirplanning process to consider and adopt assetmanagement principles, including project-basedbudgeting and accounting; (2) encourage smallhousing authorities to look for opportunities toachieve efficiencies by forming consortia or jointventures that could include third parties; and (3)provide incentives for housing authorities to makemore cost-effective use of their resources

Open, (third part only,pending the outcome of theHarvard University study)

GAO - Andy FinkeHUD - Bill Minninx4115

RCED-00-168HUD Housing Portfolios:HUD has StrengthenedPhysical Inspections butNeeds to Resolve ConcernsAbout Their Reliability(07/25/00)

....revise REAC's April 2000 quality assurance planas necessary to ensure the quality assuranceactivities it contains will provide REAC with theinformation it needs to evaluate four keyareas

....reevaluate whether the plan contains

appropriate criteria for quality assurancepersonnel to use in assessing each of the activitiescovered by the plan

Open, pending additionalaction from HUD

GAO - Rick Hale 5HUD - William Hilx3279

....periodically issue reports describing the qualityassurance activities that it has performed and theresults of these activities

Open, pending additionalaction from HUD

GAO - Rick Hale 5HUD - William Hilx3279
Enclosure: Status of GAO's Open Recommendations to the Department of Housing and Community De

12 GAO-01-741R Status of GAO’

HEHS-00-119Benefit and LoanPrograms: Improved DataSharing Could EnhanceProgram Integrity(09/13/00)

....develop a strategy for obtaining access toautomated data from financial institutions,determine the most cost-effective, efficientmethod for obtaining such data, and report to theCongress on any legislation that would be neededto implement this strategy

....coordinate with SSA

and OCSE to determine what strategies are themost effective for obtaining this information

Open, pending HUD action GAO - Sigurd Nils

HUD - Gloria Cou

GAO-01-460Mortgage Financing:FHA's Fund Has Grown,but Options for Drawing onthe Fund Have UncertainOutcomes (02/28/01)

....develop criteria for measuring the actuarialsoundness of the Mutual Mortgage InsuranceFund

....criteria should specify the economic

conditions that the Fund would be expected towithstand and may specify capital ratios currentlyconsistent with these criteria

Open (new) GAO - Matt Scire 

HUD - Judy May 

....give more attention to tests of the Fund's abilityto withstand appropriate stresses

....including

more severe scenarios that capture worse-thanexpected loan performance that may be due toeconomic conditions and other factors, such aschanges in policy and the conventional mortgagemarket

Open (new) GAO - Matt Scire 

HUD - Judy May 

....develop better tools for assessing the impactthese changes may have on the volume andriskiness of loans that FHA insures

....such

changes should be made in small increments sothat their impact can be monitored andadjustments can be made over time

Open (new) GAO - Matt Scire 

HUD - Judy May 
Enclosure: Status of GAO's Open Recommendations to the Department of Housing and Community De

13 GAO-01-741R Status of GAO’

GAO-01-663THousing and UrbanDevelopment: Commentsof HUD's Fiscal Year 2002Budget Request (04/25/01)

....develop systems that routinely provide timely,reliable information on the status of unexpendedfunds for the purpose of quantifying the amountavailable for recapture or rescission; routinelyincorporate this information into the managementand operations of programs; and consistently usethis information in formulating its budget request,clearly demonstrating how it is taking thesebalances into account when setting forth itsbudget needs

Open (new) GAO - Carol Ande

214 777-5739HUD - Ronald Sprx6851

(391015)
Orders by Internet

For information on how to access GAO reports on the Internet, send an e-mail message

with “info” in the body to

info@www.gao.gov

or visit GAO’s World Wide Web home page at

http://www.gao.gov

To Report Fraud, Waste, and Abuse

in Federal Programs

Web site: http://www.gao.gov/fraudnet/fraudnet.htm

E-mail: fraudnet@gao.gov

Automated answering system: 1-800-424-5454