According to GAO's November 2003 report, the U.S. Government faces various challenges in determining and monitoring the nature and extent of terrorists' use of alternative financing mechanisms. These mechanisms, which are outside the mainstream financial system, include the use of commodities (cigarettes, counterfeit goods, illicit drugs, etc.), bulk cash, charities, and informal banking systems to earn, move, and store assets. In its report, GAO recommended more systematic collection, analysis, and sharing of information to make alternative financing mechanisms less attractive to terrorist groups. To resolve jurisdictional issues and enhance interagency coordination of terrorist financing investigations, the FBI and ICE have implemented most of the key provisions of the May 2003 Memorandum of Agreement. According to GAO's February 2004 report, these agencies have developed collaborative procedures to determine whether applicable ICE investigations or financial-crimes leads may be related to terrorism or terrorist financing; and, if so, determine whether the FBI should then take the lead in pursuing them. Continued progress will depend largely on these agencies establishing and maintaining effective interagency relationships. The annual NMLS generally has not served as a useful mechanism for guiding coordination of Federal efforts to combat money laundering and terrorist financing, according to GAO's September 2003 report. This report recommends strengthening the leadership structure for strategy development and implementation, identifying key priorities, and establishing accountability mechanisms. The Treasury Department, Justice Department, and Homeland Security Department agree with these recommendations.