This is the accessible text file for GAO report number GAO-04-891 
entitled 'Telecommunications: Intelsat Privatization and the 
Implementation of the ORBIT Act' which was released on September 28, 
2004.

This text file was formatted by the U.S. Government Accountability 
Office (GAO) to be accessible to users with visual impairments, as part 
of a longer term project to improve GAO products' accessibility. Every 
attempt has been made to maintain the structural and data integrity of 
the original printed product. Accessibility features, such as text 
descriptions of tables, consecutively numbered footnotes placed at the 
end of the file, and the text of agency comment letters, are provided 
but may not exactly duplicate the presentation or format of the printed 
version. The portable document format (PDF) file is an exact electronic 
replica of the printed version. We welcome your feedback. Please E-mail 
your comments regarding the contents or accessibility features of this 
document to Webmaster@gao.gov.

This is a work of the U.S. government and is not subject to copyright 
protection in the United States. It may be reproduced and distributed 
in its entirety without further permission from GAO. Because this work 
may contain copyrighted images or other material, permission from the 
copyright holder may be necessary if you wish to reproduce this 
material separately.

Report to Congressional Requesters: 

September 2004: 

TELECOMMUNICATIONS: 

Intelsat Privatization and the Implementation of the ORBIT Act: 

GAO-04-891: 

GAO Highlights: 

Highlights of GAO-04-891, a report to congressional requesters

Why GAO Did This Study: 

In 2000, the Congress passed the Open-market Reorganization for the 
Betterment of International Telecommunications Act (ORBIT Act) to help 
promote a more competitive global satellite services market. The ORBIT 
Act called for the full privatization of INTELSAT, a former 
intergovernmental organization that provided international satellite 
services. GAO agreed to provide federal officials’ and stakeholders’ 
views on (1) whether the privatization steps required by the ORBIT Act 
have been implemented and whether there were potential inconsistencies 
between ORBIT Act requirements and U.S. obligations made in 
international trade agreements; (2) whether access by global satellite 
companies to non-U.S. markets has improved since the enactment of the 
ORBIT Act and, if so, to what is this generally attributed; and (3) if 
any market access problems remain, what role does the Federal 
Communications Commission (FCC) have in addressing those problems 
under the ORBIT Act.

What GAO Found: 

Most of INTELSAT’s privatization steps have taken place and a variety 
of stakeholders told us that implementation of the ORBIT Act was not 
inconsistent with the commitments that the United States made in 
international trade agreements. In July 2001, INTELSAT transferred its 
satellite and financial assets to a private company. FCC determined 
that this and other actions satisfied the ORBIT Act requirements for 
INTELSAT’s privatization but noted that the company must hold an 
initial public offering (IPO) of securities by a required date. The 
current deadline for the IPO is June 30, 2005. Because Intelsat has 
not completed the IPO, some satellite companies assert that 
privatization is not fully complete. Some parties have pointed out 
that there was a possibility that implementation of the ORBIT Act 
could have given rise to action arguably inconsistent with commitments 
that the United States made in international trade agreements. However, 
we were told that actual implementation avoided such outcomes and no 
disputes arose.

Most stakeholders and experts that GAO spoke with believe that access 
to non-U.S. satellite markets has improved, but few attribute this 
improvement to the ORBIT Act. These stakeholders and experts said that 
global trade agreements, such as the WTO’s basic telecommunications 
commitments, and the global trend towards privatization of 
telecommunications companies have improved access in non-U.S. markets. 
Several stakeholders and experts told GAO that improvements in market 
access were already underway when the Congress passed the ORBIT Act 
and that the act has complemented ongoing trends towards more open 
satellite markets.

Some satellite companies report continuing market access problems, but 
there are disagreements regarding whether FCC should investigate and 
resolve these problems. Some satellite companies that GAO spoke with 
report problems with access to non-U.S. satellite markets, which they 
attribute to countries with policies that favor domestic and regional 
satellite companies, countries exercising control over content, 
bureaucratic processes in various countries, and long-term business 
relationships between INTELSAT and various telecommunications 
companies. Most companies GAO spoke with report that Intelsat does not 
take active steps to acquire preferential or exclusive market access, 
and Intelsat itself stated that it does not seek nor, if offered, 
would accept preferential market access. Finally, some companies 
suggest that FCC should take a more proactive role in investigating 
market access problems, rather than assuming an adjudicative role. FCC 
said that evidence provided to the agency has not been sufficient to 
warrant action and also suggested that trade disputes are more 
appropriately addressed by the United States Trade Representative.

We provided a draft of this report to four government agencies and 
five private companies for review and comment. Their comments are 
summarized in the letter of this report.

www.gao.gov/cgi-bin/getrpt?GAO-04-891.

To view the full product, including the scope and methodology, click on 
the link above. For more information, contact Mark Goldstein at (202) 
512-2834 or goldsteinm@gao.gov.

[End of section]

Contents: 

Letter: 

Results in Brief: 

Background: 

Most INTELSAT Privatization Steps Have Taken Place and Stakeholders 
Stated That Implementation of the ORBIT Act Was Not Inconsistent with 
U.S. Obligations in International Trade Agreements: 

Stakeholders Attribute Recent Improvements in Market Access to Global 
Trade Agreements and Privatization Trends, Rather Than the ORBIT Act: 

Some Companies Say That Market Access Challenges Remain and Suggest 
More FCC Action under the ORBIT Act to Address These Issues: 

Agency Comments: 

Industry Comments: 

Appendixes: 

Appendix I: Discussion of Comments from SES Americom: 

Appendix II: Comments from the Department of Commerce: 

Table: 

Table 1: Former Signatory and Nonsignatory Ownership of Intelsat, Ltd., 
as of Privatization in July 2001 and May 2004: 

Abbreviations: 

EC: European Commission: 

EU: European Union: 

FCC: Federal Communications Commission: 

GATS: General Agreement on Trade in Services: 

IPO: Initial public offering: 

ITSO: International Telecommunications Satellite Organization: 

NTIA: National Telecommunications and Information Administration: 

ORBIT Act: Open-market Reorganization for the Betterment of 
International Telecommunications Act: 

SEC: Securities and Exchange Commission: 

USTR: United States Trade Representative: 

WTO: World Trade Organization: 

Letter September 13, 2004: 

Congressional Requesters: 

INTELSAT was created as an intergovernmental organization designed to 
bring satellite services--such as international telephone calls and 
relay of television signals internationally--to countries around the 
world.[Footnote 1] As an operator of an international network of 
communications satellites, INTELSAT was capitalized and controlled 
primarily by the designated signatories[Footnote 2] of the governments 
that entered into the agreement to form INTELSAT. Due to its 
intergovernmental nature, INTELSAT benefited from many privileges that 
privately owned companies do not enjoy. During the 1990s, there was 
considerable criticism from new commercial satellite companies focused 
on the difficulty of competing against a company with the advantages 
that flowed from INTELSAT's intergovernmental status. At about the same 
time, decision-makers within INTELSAT began to believe that its 
intergovernmental structure led to a slow decision-making process that 
did not enable INTELSAT to be sufficiently nimble in the increasingly 
dynamic global communications marketplace.

In 2000, the Congress passed the Open-market Reorganization for the 
Betterment of International Telecommunications Act[Footnote 3] (ORBIT 
Act) to help promote a more competitive global satellite communication 
services market. The ORBIT Act called for the full privatization of 
INTELSAT and imposed certain criteria on the nature of INTELSAT's 
privatization. You asked us to provide information related to the 
implementation of the ORBIT Act and the status of market access for 
global satellite companies in countries around the world. Specifically, 
this report provides federal officials' and stakeholders' views on (1) 
whether the privatization steps required by the ORBIT Act have been 
implemented and whether there were potential inconsistencies between 
ORBIT Act requirements and U.S. obligations made in international trade 
agreements; (2) whether access by global satellite companies to non-
U.S. markets has improved since the enactment of the ORBIT Act and, if 
so, to what is this generally attributed; and (3) if any market access 
problems remain, what role does the Federal Communications Commission 
(FCC) have in addressing those problems under the ORBIT Act. In 
addition, you asked us to provide information related to the tax status 
of INTELSAT prior to privatization as well as the current tax treatment 
of multinational corporations. As we agreed, we are issuing a separate 
report to you on these tax issues.

To respond to the three objectives of this report, we conducted semi-
structured interviews with a variety of industry participants. We 
interviewed five satellite service providers and six scholars and 
attorneys who specialize in the regulatory and market access issues 
related to satellite communications. We selected scholars and attorneys 
based on their recently published articles or speeches on competition 
in the satellite services market. We also interviewed officials from 
FCC; the United States Trade Representative (USTR); the Department of 
State; the National Telecommunications and Information Administration 
(NTIA); and the International Telecommunications Satellite 
Organization, an intergovernmental entity formed when INTELSAT 
privatized that works to ensure that satellite service is available to 
countries that might not otherwise have access to such services. We 
also reviewed key documents, including relevant provisions of the 
Communications Satellite and ORBIT acts, and other relevant documents 
obtained from FCC, USTR, and NTIA about the ORBIT Act and related 
concerns about market access in non-U.S. markets. Using FCC's 
Electronic Comment Filing System, we searched for filings on market 
access concerns and checked for any other such complaints filed with 
the agency. We also searched for any complaints on market access issues 
that might be filed with USTR and NTIA. We did not verify the 
reliability of these complaint data because these issues were not 
material to the primary focus of this report.

We conducted our review from February through June 2004 in accordance 
with generally accepted government auditing standards.

Results in Brief: 

Two months before INTELSAT's privatization in 2001, FCC determined that 
the privatization would be in accordance with the ORBIT Act; in 
addition, we were told that the implementation of the act was not 
inconsistent with the commitments that the United States made in 
international trade agreements. Based on its determination, FCC granted 
licenses that authorized a U.S. subsidiary of Intelsat,[Footnote 4] 
Ltd.--the newly privatized company--to provide services within the 
United States, but conditioned that licensing on the company holding an 
initial public offering (IPO) of securities, as required under the 
ORBIT Act, by a required date.[Footnote 5] Although most of the 
officials of competitive satellite companies and experts that we 
interviewed agree with FCC's finding that INTELSAT privatized according 
to the requirements of the ORBIT Act, some of them also believe that 
the privatization will not be fully complete until the IPO is held. On 
August 16, 2004, Intelsat, Ltd. announced that its Board of Directors 
approved the sale of the company to a consortium of four private 
investors. According to an Intelsat official, this transaction, if 
approved, would eliminate former signatories' ownership in Intelsat. 
Additionally, some parties have pointed out that there was a 
possibility that implementation of the ORBIT Act could have given rise 
to action arguably inconsistent with commitments that the United States 
made in international trade agreements. However, we were told that 
actual implementation avoided such outcomes and no disputes arose.

Most stakeholders and experts that we spoke with believe that access to 
non-U.S. satellite markets has improved, but few attribute this 
improvement to the ORBIT Act. These stakeholders and experts said that 
global trade agreements, such as the WTO's basic telecommunications 
commitments, and the global trend towards privatization of 
telecommunications companies have improved access in non-U.S. markets. 
As such, most stakeholders and experts that we spoke with believe that 
improvements in market access were already underway when the Congress 
passed the ORBIT Act and that the act has complemented ongoing trends 
towards more open satellite markets.

Although access to markets has improved, some satellite companies have 
stated that market access problems still exist and parties disagree 
about the extent to which FCC should take action to address these 
problems. For the most part, these problems are attributed to policies 
of foreign governments that may have the effect of making entry into 
their country costly and time-consuming for some satellite providers. 
Additionally, some companies attribute any continuing preference that 
governments and foreign telecommunications companies may have for doing 
business with Intelsat, Ltd., to the long-standing business 
relationships that were forged over a long period of time and to the 
continued investment that some international telecommunications 
companies have had in Intelsat, Ltd. While some satellite companies 
believe that FCC should be taking a more proactive approach toward 
addressing any remaining market access problems in non-U.S. markets, 
FCC has stated that the concerns and complaints about market access 
issues it has received have not been of sufficient specificity to 
warrant an FCC proceeding. Moreover, FCC has noted that concerns about 
market access would generally be more appropriately handled by USTR. 
USTR has received no complaints about access problems by satellite 
companies in non-U.S. markets in either their annual review of 
compliance with telecommunications trade agreements, or in comments 
solicited in the context of ongoing WTO services negotiations.

We provided a draft of this report to the Federal Communications 
Commission (FCC), the Department of State, the National 
Telecommunications and Information Administration (NTIA) of the 
Department of Commerce, and the United States Trade Representative 
(USTR) for their review and comment. FCC did not provide comments. USTR 
and the Department of State provided technical comments that were 
incorporated into the report. NTIA also provided technical comments 
that were incorporated into the report as appropriate and also sent 
formal comments in a letter, which appears in appendix II. In its 
formal comments, NTIA stated that they generally agree with the 
findings of our report and remain interested in developments regarding 
Intelsat's further plans to pursue a private equity buyout.

We also invited representatives from five companies to review and 
comment on a draft of this report. These companies included: Intelsat, 
Ltd; Lockheed Martin Corporation; PanAmSat Corporation; SES Americom 
Inc; and New Skies Satellite N.V. New Skies and PanAmSat did not 
provide comments on the draft report. Both Lockheed Martin and Intelsat 
provided technical comments that were incorporated as appropriate. SES 
Americom provided both technical comments--which we addressed as 
appropriate--and substantive comments that expressed concerns about our 
characterization of some of the issues discussed in this report. Their 
substantive comments are discussed in appendix I.

Background: 

The Congress passed the Communications Satellite Act of 1962 to promote 
the creation of a global satellite communications system. As a result 
of this legislation, the United States joined with 84 other nations in 
establishing the International Telecommunications Satellite 
Organization--more commonly known as INTELSAT--roughly 10 years 
later.[Footnote 6] Each member nation designated a single 
telecommunications company to represent its country in the management 
and financing of INTELSAT. These companies were called signatories to 
INTELSAT, and were typically government-owned telecommunications 
companies, such as France Telecom, that provided satellite 
communications services as well as other domestic communications 
services. Unlike any of the other nations that originally formed 
INTELSAT, the United States designated a private company, Comsat 
Corporation, to serve as its signatory to INTELSAT.

During the 1970s and early 1980s, INTELSAT was the only wholesale 
provider of certain types of global[Footnote 7] satellite 
communications services such as international telephone calls and relay 
of television signals internationally.[Footnote 8] By the mid-1980s, 
however, the United States began encouraging the development of 
commercial satellite communications systems that would compete with 
INTELSAT.[Footnote 9] In 1988, PanAmSat was the first commercial 
company to begin launching satellites in an effort to develop a global 
satellite system. Within a decade after PanAmSat first entered the 
market, INTELSAT faced global satellite competitors. Moreover, 
intermodal competition emerged during the 1980s and 1990s as fiber 
optic networks were widely deployed on the ground and underwater to 
provide international communications services.

As competition to INTELSAT grew, there was considerable criticism from 
commercial satellite companies because they believed that INTELSAT 
enjoyed advantages stemming from its intergovernmental status that made 
it difficult for other companies to compete in the market. In 
particular, these companies noted that INTELSAT enjoyed immunity from 
legal liability and was often not taxed in the various countries that 
it served. By the mid-1990s, competitors began to argue that for the 
satellite marketplace to become fully competitive, INTELSAT would need 
to be privatized so that it would operate like any other company and no 
longer enjoy such advantages. At about the same time, INTELSAT 
recognized that privatization would be best for the company. Decision-
makers within INTELSAT noted that the cumbersome nature of the 
intergovernmental decision-making process left the company unable to 
rapidly respond to changing market conditions. In 1999, INTELSAT 
announced its decision to privatize and thus become a private 
corporation.[Footnote 10]

By the late 1990s, the United States government also decided that it 
would be in the interests of consumers and businesses in the United 
States for INTELSAT to privatize. The ORBIT Act, enacted in March 2000, 
was designed to promote a competitive global satellite communication 
services market. It did so primarily by calling for INTELSAT to be 
fully privatized.[Footnote 11] The ORBIT Act required, for example, 
that INTELSAT be transformed into a privately held, for-profit 
corporation with a board of directors that would be largely independent 
of former INTELSAT signatories. Moreover, the act required that the 
newly privatized Intelsat retain no privileges or other benefits from 
governments that had previously owned or controlled it. To ensure that 
this transformation occurred, the Congress imposed certain restrictions 
on the granting of licenses that allow Intelsat to provide services 
within the United States. The Congress coupled the issuance of licenses 
granted by FCC to INTELSAT's successful privatization under the ORBIT 
Act. That is, FCC was told to consider compliance with provisions of 
the ORBIT Act as it made decisions about licensing Intelsat's domestic 
operations in the United States. Moreover, FCC was empowered to 
restrict any satellite operator's provision of certain new services 
from the United States to any country[Footnote 12] that limited market 
access exclusively to that satellite operator.[Footnote 13]

Market access for satellite firms to non-U.S. markets was also affected 
by trade agreements that were negotiated during the 1990s. 
Specifically, the establishment of the World Trade Organization (WTO) 
on January 1, 1995, with its numerous binding international trade 
agreements formalized global efforts to open markets to the trade of 
services. Since that time, WTO has become the principal international 
forum for discussion, negotiation, and resolution of trade issues. For 
example, the first global trade agreement that promotes countries' open 
and nondiscriminatory market access to services was the General 
Agreement on Trade in Services (GATS), which provides a legal framework 
for addressing barriers to international trade and investment in 
services, and includes specific commitments by member countries to 
restrict their use of these barriers. Since adoption of a basic 
telecommunications services protocol by the GATS in 1998, 
telecommunications trade commitments have also been incorporated into 
the WTO rules. Such commitments resulted in member countries agreeing 
to open markets to telecommunications services, such as global 
satellite communications services.

Most INTELSAT Privatization Steps Have Taken Place and Stakeholders 
Stated That Implementation of the ORBIT Act Was Not Inconsistent with 
U.S. Obligations in International Trade Agreements: 

FCC determined that INTELSAT's July 2001 privatization was in 
accordance with the ORBIT Act's requirements and licensed the new 
private company to provide services within the United States. FCC's 
grant of these licenses was conditioned on Intelsat holding an initial 
public offering (IPO) of securities by October 1, 2001. The Congress 
and FCC have extended this date three times and the current deadline 
for the IPO is June 30, 2005.[Footnote 14] Because Intelsat has not yet 
completed the IPO, some competing satellite companies have stated that 
the privatization is not fully complete. Some parties have pointed out 
that there was a possibility that implementation of the ORBIT Act could 
have given rise to action arguably inconsistent with commitments that 
the United States made in international trade agreements. However, we 
were told that actual implementation avoided such outcomes and no 
disputes arose.

Most Stakeholders Believe INTELSAT's Privatization Is Consistent with 
the ORBIT Act's Requirements, but the IPO Remains a Final Step: 

On July 18, 2001, INTELSAT transferred virtually all of its financial 
assets and liabilities to a private company called Intelsat, Ltd., a 
holding company incorporated in Bermuda. Intelsat, Ltd. has several 
subsidiaries, including a U.S.-incorporated indirect subsidiary called 
Intelsat, LLC. Upon their execution of privatization, INTELSAT 
signatories received shares of Intelsat, Ltd. in proportion to their 
investment in the intergovernmental INTELSAT.[Footnote 15] Two months 
before the privatization, FCC determined that INTELSAT's privatization 
plan was consistent with the requirements of the ORBIT Act[Footnote 16] 
for a variety of reasons, including the following.

* Intelsat, Ltd.'s Shareholders' Agreement provided sufficient evidence 
that the company would conduct an IPO, which would in part satisfy the 
act's requirement that Intelsat be an independent commercial entity.

* Intelsat, Ltd. no longer enjoyed the legal privileges or immunities 
of the intergovernmental INTELSAT, since it was organized under Bermuda 
law and subject to that country's tax and legal liability requirements.

* Both Intelsat, Ltd. and Intelsat, LLC are incorporated in countries 
that are signatories to the WTO and have laws that secure competition 
in telecommunications services.

* Intelsat, Ltd. converted into a stock corporation with a fiduciary 
board of directors. In particular, FCC said that the boards of 
directors of both Intelsat, Ltd. and Intelsat, LLC were subject to the 
laws of Bermuda and the United States, respectively, and that the laws 
of these countries require boards of directors to have fiduciary 
obligations to the company.

* Measures taken to ensure that a majority of the members of Intelsat, 
Ltd.'s board of directors were not directors, employees, officers, 
managers, or representatives of any signatory or former signatory of 
the intergovernmental INTELSAT were consistent with the requirements of 
the ORBIT Act.

* Intelsat, Ltd. and its subsidiaries had only arms-length business 
relationships with certain other entities that obtained INTELSAT's 
assets.[Footnote 17]

In light of these findings, FCC conditionally authorized Intelsat, LLC 
to use its U.S. satellite licenses to provide services within the 
United States.[Footnote 18] However, FCC conditioned this authorization 
on Intelsat, Ltd.'s conducting an IPO of securities as mandated by the 
ORBIT Act. In December 2003, FCC noted that if Intelsat, Ltd. did not 
conduct an IPO by the statutory deadline, the agency would limit or 
deny Intelsat, LLC's applications or requests and revoke the previous 
authorizations granting Intelsat, LLC the authority to provide 
satellite services in the United States.[Footnote 19] In March 2004, 
Intelsat, Ltd. filed a registration statement with the Securities and 
Exchange Commission (SEC) indicating its intention to conduct an IPO. 
Since that time, however, the Congress further extended the required 
date by which the IPO must occur. In May 2004, the Congress extended 
the IPO deadline to June 30, 2005, and authorized FCC to further 
extend that deadline to December 31, 2005, under certain conditions. 
In late May 2004, Intelsat withdrew its filing with SEC regarding its 
registration to conduct an IPO.[Footnote 20] On August 16, 2004, 
Intelsat, Ltd. announced that its Board of Directors approved the sale 
of the company to a consortium of four private investors; the sale 
requires the approval of shareholders holding 60 percent of Intelsat's 
outstanding shares and also regulatory approval. According to an 
Intelsat official, this transaction, if approved, would eliminate 
former signatories' ownership in Intelsat.

Most companies and experts that we interviewed believe that, to date, 
Intelsat's privatization has been in accordance with the ORBIT Act's 
requirements, and some of these companies and experts that we 
interviewed believe that FCC is fulfilling its duties to ensure that 
the privatization is consistent with the act. These parties noted that 
the ORBIT Act set forth many requirements for Intelsat and that most of 
these requirements have been fulfilled. However, some companies and 
experts believe that the IPO is a key element to complete Intelsat's 
privatization. According to some parties, the IPO would further dilute 
signatory ownership in Intelsat, Ltd. as envisioned by the ORBIT Act, 
which would reduce any incentive that former signatories might have to 
favor Intelsat when selecting a company to provide satellite services. 
Table 1 compares Intelsat, Ltd.'s ownership on the day of privatization 
in 2001 with the ownership as of May 6, 2004. As indicated in the 
table, in May 2004, more than 50 percent of Intelsat, Ltd. was owned by 
the former signatories to the intergovernmental INTELSAT; although, as 
mentioned above, the recently announced purchase of Intelsat by four 
private investors, if approved, would eliminate former signatory 
ownership in Intelsat, according to an Intelsat official.

Table 1: Former Signatory and Nonsignatory Ownership of Intelsat, Ltd., 
as of Privatization in July 2001 and May 2004: 

Companies: Comsat Corporation[A]; 
Former signatory: Yes; 
% Investment share in July 2001: 21.8; 
% Investment share in May 2004: 21.8.

Companies: Videsh Sanchar Nigam Ltd; 
Former signatory: Yes; 
% Investment share in July 2001: 5.4; 
% Investment share in May 2004: 5.4.

Companies: France Telecom; 
Former signatory: Yes; 
% Investment share in July 2001: 4.2; 
% Investment share in May 2004: 4.2.

Companies: Telenor; 
Former signatory: Yes; 
% Investment share in July 2001: 4.1; 
% Investment share in May 2004: 4.1.

Companies: British Telecom; 
Former signatory: Yes; 
% Investment share in July 2001: 3.8; 
% Investment share in May 2004: 3.8.

Companies: Teleglobe; 
Former signatory: Yes; 
% Investment share in July 2001: 3.8; 
% Investment share in May 2004: Less than 1 percent.

Companies: Deutsche Telekom; 
Former signatory: Yes; 
% Investment share in July 2001: 3.4; 
% Investment share in May 2004: 3.4.

Companies: Telecom Italia; 
Former signatory: Yes; 
% Investment share in July 2001: 2.8; 
% Investment share in May 2004: No ownership in 2004.

Companies: Embratel; 
Former signatory: Yes; 
% Investment share in July 2001: 2.3; 
% Investment share in May 2004: No ownership in 2004.

Companies: Cable and Wireless; 
Former signatory: No; 
% Investment share in July 2001: 2.0; 
% Investment share in May 2004: 2.0.

Companies: Intelsat Global Sales and Marketing, Ltd.[B]; 
Former signatory: No; 
% Investment share in July 2001: No ownership in 2001; 
% Investment share in May 2004: 3.8.

Companies: Mirror International; 
Former signatory: No; 
% Investment share in July 2001: No ownership in 2001; 
% Investment share in May 2004: 2.8.

Companies: Telstra; 
Former signatory: No; 
% Investment share in July 2001: Not in top 10 in 2001; 
% Investment share in May 2004: 1.7.

Companies: Total of top 10 owners; 
% Investment share in July 2001: 53.6; 
% Investment share in May 2004: 53.0.

Companies: Total all other owners; 
% Investment share in July 2001: 46.4; 
% Investment share in May 2004: 47.0.

Companies: Total former signatory ownership; 
% Investment share in July 2001: 86.1; 
% Investment share in May 2004: 76.6.

Companies: Total nonsignatory ownership; 
% Investment share in July 2001: 13.9; 
% Investment share in May 2004: 23.4. 

Source: GAO analysis of Intelsat data.

[A] Comsat Corporation is now a wholly-owned subsidiary of Lockheed 
Martin Corporation, which was never a signatory to INTELSAT. Because 
Comsat Corporation, which was a signatory to INTELSAT, still exists as 
a corporate entity, we have counted these shares as being owned by a 
former signatory. Some parties believe that because the current parent 
company to Comsat was not a signatory, these shares should not be 
counted as shares of an ex-signatory. If they were not, the total 
former signatory ownership share of Intelsat would fall from 76.6 
percent to 54.8 percent.

[B] The name for Intelsat Global Sales and Marketing, Ltd. is now 
Intelsat (Bermuda) Ltd.

[End of table]

Stakeholders Note Potential for Inconsistencies between ORBIT Act and 
International Trade Agreements, but Stated That Implementation of the 
Act Was Not Inconsistent with Those Agreements: 

We were told that there were potential inconsistencies between the 
ORBIT Act and obligations the United States made in international trade 
agreements. In particular, the ORBIT Act set requirements for 
INTELSAT's privatization that, if not met, could have triggered FCC's 
denial of licenses that would allow a successor private company to 
INTELSAT to provide services in the United States once that company was 
incorporated under foreign law. Some stakeholders told us that, had 
this occurred, FCC's actions could have been viewed as inconsistent 
with U.S. obligations in international trade agreements. In fact, on 
August 1, 2000, following the enactment of the ORBIT Act, the European 
Commission (EC) stated that the ORBIT Act raised a general concern 
regarding its compatibility with the U.S. obligations in the WTO. The 
EC further emphasized that if the act was going to be used against 
European Union (EU) interests, the EU would consider exercising its 
rights to file a trade dispute under the WTO.[Footnote 21]

While we were told that potential inconsistencies could have arisen, 
INTELSAT privatized according to the ORBIT Act removing any need for 
FCC to act in a manner that might be inconsistent with U.S. 
international trade obligations, and no trade disputes arose. Most 
stakeholders we spoke with generally stated that the ORBIT Act's 
requirements have not conflicted with international trade agreements 
during the privatizations of INTELSAT. Officials from FCC, USTR, the 
Department of State, as well as satellite company representatives and 
experts on telecommunications issues, told us that INTELSAT privatized 
according to the act's requirements. Several stakeholders emphasized 
that trade disputes had not arisen because INTELSAT privatized in 
accordance with the ORBIT Act. As of June 2004, WTO and USTR 
documentation showed that no trade complaints had been filed at the WTO 
about the ORBIT Act and INTELSAT's privatization. Finally, several 
stakeholders noted that the act had the effect of complementing 
international trade agreements by seeking to further open and 
liberalize trade in international satellite communications services.

Stakeholders Attribute Recent Improvements in Market Access to Global 
Trade Agreements and Privatization Trends, Rather Than the ORBIT Act: 

According to most stakeholders and experts we spoke with, access to 
non-U.S. satellite markets has generally improved during the past 
decade. In particular, global satellite companies appear less likely 
now than they were in the past to encounter government restraints or 
business practices that limit their ability to provide service in non-
U.S. markets. All five satellite companies that we spoke with indicated 
that access to non-U.S. satellite markets has generally improved. 
Additionally, four experts that we spoke with also told us that market 
access has generally improved.

Most stakeholders that we spoke with attributed the improved access in 
non-U.S. satellite markets to the WTO and global trade agreements and 
the trend towards privatization in the global telecommunications 
industry, rather than to the ORBIT Act. Five satellite companies and 
four of the experts that we spoke with said that agreements negotiated 
through the WTO, such as the basic telecommunications commitments, 
helped improve access in non-U.S. satellite markets. Additionally, two 
of the satellite companies and one expert told us that the trend 
towards privatization in the telecommunications industry--such as 
governments privatizing state-controlled telephone companies--has 
helped improve market access. At the same time, many stakeholders noted 
that the ORBIT Act had little to no impact on improving market access. 
According to several stakeholders, market access was already improving 
when the ORBIT Act was passed. While some of those we spoke with noted 
that the ORBIT Act might have complemented the ongoing trends in 
improved market access, only one satellite company we interviewed 
stated that the act itself improved market access. This company noted 
that, by breaking the ownership link between state-owned or monopoly 
telecommunications companies and Intelsat, the ORBIT Act encouraged 
non-U.S. telecommunications companies to consider procuring services 
from competitive satellite companies.

Some Companies Say That Market Access Challenges Remain and Suggest 
More FCC Action under the ORBIT Act to Address These Issues: 

Some satellite companies have stated that some market access problems 
still exist, which they attribute to foreign government policies that 
limit or slow entry. Some of the companies and experts we spoke with 
attribute any continuing preference that governments and foreign 
telecommunications companies may have for doing business with Intelsat 
to the long-standing business relationships that were forged over a 
period of time. While some satellite companies believe that FCC should 
be taking a more proactive approach toward addressing any remaining 
market access problems in non-U.S. markets, FCC has stated that 
concerns about these issues provided to them have not been specific 
enough to warrant an FCC proceeding. Additionally, FCC has stated that 
many concerns about market access issues would be most appropriately 
filed with USTR. USTR has received no complaints about access problems 
by satellite companies in non-U.S. markets in either their annual 
review of compliance with telecommunications trade agreements, or in 
comments solicited in the context of ongoing WTO services negotiations.

Remaining Concerns about Market Access Focus Largely on Foreign 
Government Regulatory Structure: 

Despite the general view that market access has improved, some 
satellite companies and experts expressed concerns that market access 
issues still exist. These companies and experts generally attributed 
any remaining market access problems to foreign government policies 
that limit or slow satellite competitors' access to certain markets. 
For example: 

* Some companies and experts we spoke with said that some countries 
have policies that favor domestic satellite providers over other 
satellite systems and that this can make it difficult for nondomestic 
companies to provide services in these countries. For example, we were 
told that some countries require satellite contracts to go first to any 
domestic satellite providers that can provide the service before other 
providers are considered.

* Some companies and one expert we spoke with said that because some 
countries carefully control and monitor the content that is provided 
within their borders, the countries' policies may limit certain 
satellite companies' access to their markets.

* Several companies and an expert we interviewed said that many 
countries have time-consuming or costly approval processes for 
satellite companies. In particular, we were told that some countries 
have bureaucratic processes for licensing and other necessary business 
activities that make it time-consuming and costly for satellite 
companies to gain access to these markets.[Footnote 22]

Some Stakeholders Believe That Legacy Business Relationships also 
Contribute to Market Access Problems: 

Some stakeholders believe that Intelsat may benefit from legacy 
business relationships. For approximately 30 years, INTELSAT was the 
dominant provider of global satellite services. Moreover, until 2001, 
INTELSAT was an intergovernmental organization, funded and controlled 
through signatories--often state-controlled telecommunications 
companies--of the member governments. Several stakeholders noted that 
Intelsat may benefit from the long-term business relationships that 
were forged over the decades, since telecommunications companies in 
many countries will feel comfortable continuing to do business with 
Intelsat as they have for years. Additionally, two of the satellite 
companies noted that because some of these companies have been 
investors in the privatized Intelsat, there may be an incentive to 
favor Intelsat over other satellite competitors. One global satellite 
company told us that Intelsat's market access advantages continue 
because of inertia--inertia that will only dissipate with time. Two 
stakeholders also noted that because companies--including domestic 
telecommunications providers as well as direct customers of satellite 
services--have plant and equipment as well as proprietary satellite 
technology in place to receive satellite services from Intelsat, it 
might cost a significant amount of money for companies to replace 
equipment in order to use satellite services from a different satellite 
provider. These legacy advantages can make it more difficult for 
satellite companies to convince telecommunications companies to switch 
from Intelsat's service to their service.

However, some other companies have a different view on whether Intelsat 
has any preferential or exclusive market access advantages. 
Representatives of Intelsat, Ltd. told us that Intelsat seeks market 
access on a transparent and nondiscriminatory basis and that Intelsat 
has participated with other satellite operators, through various trade 
organizations, to lobby governments to open their markets. 
Representatives of Intelsat, Ltd. also told us that former signatories 
of Intelsat own such small percentages of Intelsat, Ltd. that such 
ownership interests would not likely influence market access decisions 
in countries in which the government still controls the former 
signatory. Some companies and many of the experts that we interviewed 
told us that, in their view, Intelsat does not have preferential access 
to non-U.S. satellite markets. Further, all five satellite companies as 
well as several experts that we spoke with said that they have no 
knowledge that Intelsat in any way seeks or accepts exclusive market 
access arrangements or attempts to block competitors' access to non-
U.S. satellite markets. While Intelsat is the sole provider of 
satellite service into certain countries, we were generally told that 
traffic into some countries is "thin"--that is, there is not much 
traffic, and therefore there is little revenue potential. In such 
cases, global satellite companies other than Intelsat may not be 
interested in providing service to these countries. Thus, the lack of 
competition in some non-U.S. satellite markets does not necessarily 
indicate the presence of barriers to market access for competitive 
satellite companies.

Some Satellite Companies and FCC Differ on FCC's Responsibilities under 
the ORBIT Act: 

Some of the companies we spoke with believe that FCC should take a more 
proactive role in improving access for satellite companies in non-U.S. 
markets. In particular, some satellite companies and an expert we spoke 
with indicated that FCC has not done enough to appropriately implement 
the ORBIT Act because, in their view, the ORBIT Act shifted the burden 
to FCC to investigate and prevent access issues, rather than solely to 
adjudicate concerns brought before it. One satellite company said that 
section 648 of the ORBIT Act, which prohibits any satellite operator 
from acquiring or enjoying an exclusive arrangement for service to or 
from the United States, provides a vehicle for FCC to investigate the 
status of access for satellite companies to other countries' markets. 
If FCC were to find a violation of section 648, it would have the 
authority to withdraw or modify the relevant company's licenses to 
provide services within the U.S. market.[Footnote 23] Another satellite 
company told us that FCC should conduct an ORBIT Act inquiry under the 
privatization sections of the act to address any market access issues 
that might arise if Intelsat has preferential market access related to 
any remaining advantages from its previous intergovernmental status.

Certain other companies, experts, and FCC told us that nothing to date 
has occurred that would require additional FCC actions regarding the 
implementation of the ORBIT Act. FCC officials told us that they do not 
believe that FCC should undertake investigations of market access 
concerns without specific evidence of violations of section 648 of the 
ORBIT Act. While some comments filed with FCC in proceedings on 
Intelsat's licensing and for FCC's annual report on the ORBIT Act raise 
concerns about market access, FCC has stated that these filings amount 
only to general allegations and fall short of alleging any specific 
statutory violation that would form a basis sufficient to trigger an 
FCC enforcement action. Some companies and experts that we spoke with 
agreed that no evidence of a market access problem has been put forth 
that would warrant an FCC investigation under the ORBIT Act. Even the 
satellite companies that complained to FCC in the context of Intelsat's 
licensing proceedings told us that they had not made any formal 
complaints of ORBIT Act violations or asked FCC to initiate a 
proceeding on the matter. Additionally, FCC told us that broad market 
access concerns are most appropriately handled by USTR through the WTO. 
USTR has received no complaints about access problems by satellite 
companies in non-U.S. markets in either their annual review of 
compliance with telecommunications trade agreements, or in comments 
solicited in the context of ongoing WTO services negotiations.

Agency Comments: 

We provided a draft of this report to the Federal Communications 
Commission (FCC), the Department of State, the National 
Telecommunications and Information Administration (NTIA) of the 
Department of Commerce, and the United States Trade Representative 
(USTR) for their review and comment. FCC did not provide comments. USTR 
and the Department of State provided technical comments that were 
incorporated into the report. NTIA also provided technical comments 
that were incorporated into the report as appropriate and also sent 
formal comments in a letter, which appears in appendix II. In its 
formal comments, NTIA stated that they generally agree with the 
findings of our report and remain interested in developments regarding 
Intelsat's further plans to pursue a private equity buyout.

Industry Comments: 

We also invited representatives from five companies to review and 
comment on a draft of this report. These companies included: Intelsat, 
Ltd; Lockheed Martin Corporation; PanAmSat Corporation; SES Americom 
Inc; and New Skies Satellites N.V. New Skies and PanAmSat did not 
provide comments on the draft report. Both Lockheed Martin and Intelsat 
provided technical comments that we incorporated as appropriate. SES 
Americom provided both technical comments--which we addressed as 
appropriate--and substantive comments that expressed concerns about our 
characterization of some of the issues discussed in this report. The 
comments from SES Americom and our response are contained in appendix 
I.

As agreed with your offices, unless you publicly release its contents 
earlier, we plan no further distribution of this report until 15 days 
after the date of this letter. At that time, we will provide copies to 
interested congressional committees; the Chairman, FCC; and other 
interested parties. We will also make copies available to others upon 
request. In addition, this report will be available at no charge on the 
GAO Web site at [Hyperlink, http://www.gao.gov]. If you have any 
questions about this report, please contact me at (202) 512-2834 or 
[Hyperlink, goldsteinm@gao.gov] or Amy Abramowitz at (202) 512-2834.

Major contributors to this report include Amy Abramowitz, Michael 
Clements, Emil Friberg, Bert Japikse, Logan Kleier, Richard Seldin, and 
Juan Tapia-Videla.

Signed by: 

Mark L. Goldstein: 
Director, Physical Infrastructure Issues: 

List of Congressional Requesters: 

The Honorable Ernest "Fritz" Hollings: 
Ranking Minority Member: 
Committee on Commerce, Science and Transportation: 
United States Senate: 

The Honorable Conrad Burns, Chairman: 
Subcommittee on Communications: 
Committee on Commerce, Science and Transportation: 
United States Senate: 

The Honorable Joe Barton, Chairman: 
Committee on Energy and Commerce: 
House of Representatives: 

The Honorable Edward J. Markey: 
Ranking Minority Member: 
Subcommittee on Telecommunications and the Internet: 
Committee on Energy and Commerce: 
House of Representatives: 

The Honorable W.J. "Billy" Tauzin: 
House of Representatives: 

[End of section]

Appendixes: 

Appendix I: Discussion of Comments from SES Americom: 

SES Americom Inc. provided several comments on the draft report. While 
several were minor technical comments, which we incorporated as 
appropriate, some of the comments were of a more substantive nature. 
This appendix provides a summary of the substantive comments and GAO's 
response to those comments.

* SES Americom stated that while GAO notes that several companies have 
stated that Intelsat's privatization is not complete until the IPO 
occurs, GAO fails to note that FCC's International Bureau has also 
stated this to be the case.

GAO response: Our discussion of FCC's authorization of licenses for 
Intelsat to operate in the U.S. makes clear that FCC provided these 
licenses on a conditional basis because the required IPO had yet to 
occur.

* SES Americom states that GAO's discussion of possible preferences 
countries and businesses may have for doing business with Intelsat does 
not fully explain why this may occur. While SES notes that GAO 
correctly attributes possible preferences to long term business 
relationships companies/countries may have with Intelsat, SES Americom 
believes that GAO should mention that possible preferences also arise 
because Intelsat's customers have equipment suitable solely for use 
with Intelsat satellites.

GAO response: Regarding customer equipment, we mention that companies 
have plant and equipment in place to receive service from Intelsat that 
might cost a significant amount of money to replace, which we believe 
adequately addresses this point.

* SES Americom states that GAO should preface our discussion of the 
required IPO with the word "equity".

GAO response: The ORBIT Act's requirement for an IPO does not 
specifically state "equity IPO," but states that Intelsat must hold an 
"IPO of securities." Nevertheless, in the context of Inmarsat's 
required IPO, which is also required under the ORBIT Act, FCC is 
currently reviewing this very issue--that is, whether the IPO must be 
an offering of equity securities. Thus, FCC's decision will determine 
how this will be interpreted.

[End of section]

Appendix II: Comments from the Department of Commerce: 

THE SECRETARY OF COMMERCE: 
Washington, D.C. 20230:

July 22, 2004:

Mr. Mark L. Goldstein:
Director, Physical Infrastructure Issues: 
United States General Accounting Office: 
Washington, DC 20548:

Dear Mr. Goldstein:

Thank you for sending the Department of Commerce the draft report, 
Telecommunications: Intelsat Privatization and the Implementation of 
the ORBIT Act, for our comments. We recognize the importance of 
reviewing the effects of implementing the Open-market Reorganization 
for the Betterment of International Telecommunications (ORBIT) Act, to 
both ensure the privatization of Intelsat and Inmarsat, and to assist 
U.S. companies that compete with these entities in the United States 
and in global markets.

It remains our goal to promote the ability of American satellite 
companies to compete in all markets, in the United States and overseas. 
The privatization of Intelsat was just one measure to ensure improved 
global market access, decreased prices, and innovation of service 
offerings for satellite customers. We continue our efforts, through 
participation in the work of the residual intergovernmental 
International Telecommunications Satellite Organization, to ensure 
that Intelsat Ltd. fulfills its public service obligations and lifeline 
connectivity obligations.

In general we agree with your initial key findings. We believe that, to 
date, Intelsat has been satisfactorily pursuing its privatization 
steps. However, we watch with keen interest new developments now that 
Intelsat has withdrawn its Initial Public Offering filing from the 
Securities and Exchange Commission and is pursuing a private equity 
buyout. As we have throughout its preparation, the Department will 
continue to assist the GAO in completion of this report. Please contact 
Assistant Secretary for Communications and Information Michael D. 
Gallagher at (202) 482-1840 if you have any further concerns.

Sincerely,

Signed by: 

Donald L. Evans: 

[End of section]

(545027): 

FOOTNOTES

[1] The impetus for the creation of Intelsat was enactment of the 
Communications Satellite Act of 1962, which chartered Comsat 
Corporation and, from 1964 until 1971, fostered the development of 
interim Intelsat agreements and operations. A formal Intelsat 
agreement, with annexes, and the Intelsat operating agreement, were 
agreed to in Washington, D.C., on August 20, 1971, and entered fully 
into force on February 12, 1973.

[2] Each country designated a company--typically a government-owned 
telephone provider--to be the country's signatory to Intelsat. The 
signatories provided investment dollars to Intelsat, which operated a 
fleet of satellites on their behalf.

[3] Pub. L. 106-180, 114 Stat. 48 (2000).

[4] The official name of the intergovernmental organization was 
INTELSAT--all capital letters. After privatization, the privatized 
company is known as Intelsat. As such, we make this distinction 
throughout this report.

[5] The requirement for a public offering is covered in a portion of 
the act that deals with the larger matter of Intelsat's conversion to a 
stock corporation. The IPO provision requires that Intelsat be 
incorporated as a national corporation or similar accepted commercial 
structure for which an initial public offering is to be conducted. This 
is then to result in shares being listed for trading on one or more 
major stock exchanges with transparent and effective securities 
regulation.

[6] By the time Intelsat privatized in 2001, 148 countries had become 
parties to the intergovernmental organization.

[7] Some other satellite companies provided fixed satellite services 
between some countries, but INTELSAT was the only provider at that time 
that could provide service to all parts of the globe.

[8] While Intelsat was the only provider at that time of what is called 
global fixed satellite services--that is, services provided between 
fixed points on land--another global satellite organization that was 
also formed based on amendments to the Communications Satellite Act, 
provided global maritime satellite communications. This organization is 
commonly known as Inmarsat.

[9] See Presidential Determination Number 85-2 (1984).

[10] Intelsat agreed to leave in place a residual intergovernmental 
organization, the International Telecommunications Satellite 
Organization (ITSO), which would monitor the performance of Intelsat, 
Ltd.'s remaining public service obligations. In particular, after the 
privatization, Intelsat, Ltd. was tasked with maintaining global 
connectivity and honoring connectivity obligations that had been made 
by the intergovernmental INTELSAT to customers in countries that have 
low per capita income or that have a relatively low level of 
telecommunications facilities per capita and that have a high degree of 
dependence on Intelsat for their communication needs.

[11] The act also pertained to Inmarsat. A discussion of Inmarsat's 
privatization is outside the scope of this report.

[12] This provision was limited to those countries that were not 
members of the WTO.

[13] Additionally, once INTELSAT was privatized under provisions of the 
ORBIT Act, Comsat Corporation's role as the U.S. signatory to the 
Intelsat Operating Agreement was ended.

[14] FCC is authorized to extend the deadline to December 31, 2005, 
based on its consideration of relevant factors.

[15] In addition, some portion of the intergovernmental Intelsat was 
owned by nonsignatory--or "investing"--entities, which also received 
pro rata shares in the new Intelsat, Ltd.

[16] FCC's determination on Intelsat's privatization followed public 
notices and proceedings as required by the Administrative Procedures 
Act (5 U.S.C. section 551, et. seq.) and FCC's published procedures, 
which are codified at 47 C.F. R. pt.1. These procedures afforded other 
interested parties an opportunity to comment and submit information in 
response to Intelsat's FCC filings. FCC considered these materials in 
reaching its decision.

[17] These entities include New Skies Satellites N.V., a spin-off 
company created approximately 1 year before the privatization of 
Intelsat which received some of INTELSAT's satellites, and the 
International Telecommunications Satellite Organization, the ongoing 
intergovernmental organization responsible for monitoring Intelsat, 
Ltd.'s continuing "lifeline" obligations, which received start-up 
funding from INTELSAT when it was privatized. 

[18] In its required annual reports to the Congress on the ORBIT Act, 
FCC has continued to report that Intelsat has complied with ORBIT Act 
provisions to date.

[19] The ORBIT Act initially required the IPO to occur by October 2001, 
and gave FCC discretion to extend the IPO deadline to December 31, 
2002. That extension was granted. In October 2002, the Congress 
extended Intelsat's IPO deadline to December 31, 2003, and gave FCC 
authority to further extend this deadline to June 30, 2004. On December 
17, 2003, FCC extended the deadline for Intelsat's IPO until June 30, 
2004. In both cases, FCC extended the IPO deadline based on its 
determination that market conditions were sufficiently negative to 
warrant an extension. In May 2004, the Congress extended the IPO 
deadline to June 30, 2005, and authorized FCC to further extend that 
deadline to December 31, 2005.

[20] Inmarsat was also required under the ORBIT Act to hold an IPO of 
securities, be listed on a major stock exchange, and have substantial 
dilution of former signatory ownership. In a February 2004 letter filed 
with FCC, Inmarsat stated that a majority equity interest of its 
ownership has been sold to nonsignatory shareholders and that it has 
made a public offering of debt securities, which will be traded on the 
Luxembourg stock exchange. Inmarsat's letter maintains that these steps 
are sufficient to satisfy ORBIT Act requirements regarding the IPO, the 
listing of securities on a major stock exchange, and the dilution of 
ownership by former signatories to Inmarsat. This matter is pending 
before FCC. 

[21] A WTO trade dispute arises when a member country believes another 
member country is violating WTO rules--such as by implementing 
discriminatory measures regarding market access--and commences an 
action within the WTO dispute settlement system.

[22] Some of those we spoke with who made this point also noted that 
the same countries may have bureaucratic and costly processes for any 
foreign company--not just satellite or telecommunications companies--
that wants to do business in their country.

[23] Section 648 of the ORBIT Act provides that FCC may take actions in 
the case of new exclusive agreements for services if FCC finds that the 
public interest, convenience, and necessity so requires.

GAO's Mission: 

The Government Accountability Office, the investigative arm of 
Congress, exists to support Congress in meeting its constitutional 
responsibilities and to help improve the performance and accountability 
of the federal government for the American people. GAO examines the use 
of public funds; evaluates federal programs and policies; and provides 
analyses, recommendations, and other assistance to help Congress make 
informed oversight, policy, and funding decisions. GAO's commitment to 
good government is reflected in its core values of accountability, 
integrity, and reliability.

Obtaining Copies of GAO Reports and Testimony: 

The fastest and easiest way to obtain copies of GAO documents at no 
cost is through the Internet. GAO's Web site ( www.gao.gov ) contains 
abstracts and full-text files of current reports and testimony and an 
expanding archive of older products. The Web site features a search 
engine to help you locate documents using key words and phrases. You 
can print these documents in their entirety, including charts and other 
graphics.

Each day, GAO issues a list of newly released reports, testimony, and 
correspondence. GAO posts this list, known as "Today's Reports," on its 
Web site daily. The list contains links to the full-text document 
files. To have GAO e-mail this list to you every afternoon, go to 
www.gao.gov and select "Subscribe to e-mail alerts" under the "Order 
GAO Products" heading.

Order by Mail or Phone: 

The first copy of each printed report is free. Additional copies are $2 
each. A check or money order should be made out to the Superintendent 
of Documents. GAO also accepts VISA and Mastercard. Orders for 100 or 
more copies mailed to a single address are discounted 25 percent. 
Orders should be sent to: 

U.S. Government Accountability Office

441 G Street NW, Room LM

Washington, D.C. 20548: 

To order by Phone: 



Voice: (202) 512-6000: 

TDD: (202) 512-2537: 

Fax: (202) 512-6061: 

To Report Fraud, Waste, and Abuse in Federal Programs: 

Contact: 

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

E-mail: fraudnet@gao.gov

Automated answering system: (800) 424-5454 or (202) 512-7470: 

Public Affairs: 

Jeff Nelligan, managing director,

NelliganJ@gao.gov

(202) 512-4800

U.S. Government Accountability Office,

441 G Street NW, Room 7149

Washington, D.C. 20548: