SAN JOSE, Calif. (AP) - Only Iowa, Nebraska and North Dakota have completely tested their computer systems and are ready to face the new year without fear of potentially dangerous Year 2000 glitches, according to a federal report released Saturday. The rest of the states have only 139 days to guarantee reliability of their systems that run everything from law enforcement agencies to utilities. The report by the General Accounting Office, the investigative arm of Congress, was released at a congressional subcommittee hearing held in Silicon Valley. While all 50 states have some type of plan in place, most said they won't be fully ready until next month and 14 states said their deadline to have all systems tested isn't until October or later.