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Applying Agreed-Upon Procedures: Fiscal Year 2008 Airport and Airway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Fiscal Year 2008 Airport and Airway Trust Fund Excise Taxes

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO has performed the agreed-upon procedures solely to assist the Department of Transportation (DOT) in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2008, is supported by the underlying records. As agreed with DOT, GAO evaluated fiscal year 2008 activity affecting distributions to the AATF."
Date: November 3, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Fiscal Year 2008 Highway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Fiscal Year 2008 Highway Trust Fund Excise Taxes

Correspondence issued by the Government Accountability Office with an abstract that begins "We have performed the procedures described in the enclosure to this letter, which we agreed to perform and with which the Department of Transportation concurred, solely to assist the office in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2008, is supported by the underlying records. As agreed with the office, we evaluated fiscal year 2008 activity affecting distributions to the HTF. We conducted the engagement in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. The procedures we agreed to perform were related to (1) transactions that represent the underlying basis of amounts distributed to the HTF during fiscal year 2008, (2) the Internal Revenue Service's (IRS) quarterly HTF receipt certifications during fiscal year 2008, (3) the Department of the Treasury's Financial Management Service adjustments to the HTF during fiscal year 2008, (4) the Department of the Treasury's Office of Tax Analysis's (OTA) process for estimating excise tax amounts to be distributed to the HTF for the fourth quarter …
Date: November 3, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
GAO's Congressional Protocols (Superseded by GAO-04-310G) (open access)

GAO's Congressional Protocols (Superseded by GAO-04-310G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-310G, GAO's Congressional Protocols, July 2004. This report has been superseded by GAO-04-310G, GAO's Congressional Protocols July 2004. This document contains the protocols governing GAO's work for Congress. These protocols are intended to provide (1) clearly defined and transparent policies and practices relating to GAO's work and (2) a means of holding GAO accountable for commitments made to Congress and ensuring that GAO is consistent in dealing with all committees and members."
Date: November 3, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Federal Unemployment Taxes (open access)

Applying Agreed-Upon Procedures: Federal Unemployment Taxes

Correspondence issued by the Government Accountability Office with an abstract that begins "We performed the procedures which we agreed to perform and with which the Department of Labor (DOL) concurred soley to assist the DOL in ascertaining whether the net federal unemployment tax (FUTA) revenue distributed to the Unemployment Trust Fund (UTF) for the fiscal year ended September 30, 2006, is supported by the underlying records. The procedures we agreed to perform relate to (1) transactions that represent underlying basis of amounts distributed to the UTF and (2) key reconciliations of the Internal Revenue Service records to the Department of the Treasury Records."
Date: November 3, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Private Pensions: Information on Cash Balance Pension Plans (open access)

Private Pensions: Information on Cash Balance Pension Plans

A letter report issued by the Government Accountability Office with an abstract that begins "The nation's private defined benefit (DB) pension system, a key contributor to the financial security of millions of Americans, is in long-term decline. Since 1980, the number of active participants in Pension Benefit Guaranty Corporation (PBGC) insured single employer DB plans has dropped from 27.3 percent of all national private wage and salary workers in 1980, to about 15 percent in 2002, and more recently the PBGC has assumed billions of dollars in unfunded benefit obligations from bankrupt plan sponsors. Some analysts have identified hybrid DB plans like cash balance (CB) plans as a possible means to revitalize this declining system. However, conversions from traditional DB plans to CB plans have sometimes been controversial because of the effect conversions may have on the benefits of workers of different ages. As House and Senate committees consider comprehensive pension reform legislation that includes efforts to resolve uncertainties about CB plans, GAO was asked to (1) review current research about the implications of CB conversions for employee benefits, (2) describe the prevalence and type of transition provisions used to protect workers' benefits in past CB conversions, and (3) estimate …
Date: November 3, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Review of Certain Aspects of the District of Columbia's Fiscal Year 1999 Comprehensive Annual Financial Report (CAFR) (open access)

Review of Certain Aspects of the District of Columbia's Fiscal Year 1999 Comprehensive Annual Financial Report (CAFR)

Correspondence issued by the General Accounting Office with an abstract that begins "Mitchell & Titus, LLP issued its Independent Auditors' Reports on the general purpose financial statements included in the District of Columbia's Comprehensive Annual Financial Report (CAFR) the fiscal year 1999. GAO reviewed the auditors' report in order to answer several congressional questions about to the CAFR. The independent auditors used generally accepted auditing procedures to ensure that the expenditures, revenues, and assets were properly stated in the CAFR. However, the auditors did not, when assessing the District's property, plant, and equipment, include in their risk analysis two issues that could affect the accuracy of the data reported. Accounting errors explained why the District of Columbia Financial Responsibility and Management Assistance Authority's actual expenditures were different on the CAFR and its own audited financial statements. The auditors' report notes that the District's Chief Financial Officer did not use proper procedures in performing reversal of accruals in the Advisory Neighborhood Commission's (ANC) account. By not following the stated procedures, ANC's expenditures were understated by about $277,000."
Date: November 3, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes

Correspondence issued by the Government Accountability Office with an abstract that begins "We assisted the Department of Transportation (DOT) in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2006, is supported by the underlying records. As agreed with the DOT Office of Inspector General, we evaluated fiscal year 2006 activity affecting distributions to the AATF. In performing the agreed-upon procedures, we conducted our work in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance for performing and reporting the results of agreed-upon procedures. The adequacy of the procedures to meet DOT's objectives is the department's responsibility, and we make no representation in that respect. The procedures we agreed to perform were related to (1) detailed tests of transactions that represent the underlying basis of amounts distributed to the AATF, (2) Internal Revenue Service's (IRS) quarterly AATF certifications, (3) Department of the Treasury's Financial Management Service adjustments to the AATF during fiscal year 2006, (4) IRS's precertification of receipts for each quarter completed in fiscal year …
Date: November 3, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Veterans' Disability Benefits: Improved Transparency Needed to Facilitate Oversight of VBA's Compensation and Pension Staffing Levels (open access)

Veterans' Disability Benefits: Improved Transparency Needed to Facilitate Oversight of VBA's Compensation and Pension Staffing Levels

A statement of record issued by the Government Accountability Office with an abstract that begins "The Chairman, Subcommittee on Disability Assistance and Memorial Affairs, House Committee on Veterans' Affairs, asked GAO to submit a statement for the record highlighting findings from an examination of the Veterans Benefit Administration's (VBA) fiscal year 2005 budget justification. In that review, we assessed (1) VBA's determination and justification of claims processing staffing levels, and the role of productivity in such determinations, and (2) VBA's projections of future claims workload and complexity."
Date: November 3, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Comparison of States' Highway Construction Costs (open access)

Comparison of States' Highway Construction Costs

Correspondence issued by the General Accounting Office with an abstract that begins "We are reporting to Congress on whether Federal Highway Administration (FHWA) data can help transportation stakeholders understand how states' costs to build, reconstruct, and maintain federally financed highways, roads, and bridges (termed "constructing highways" for this report) compare. Durig our review, we became aware of significant issues regarding the quality of the data that FHWA collects and reports, a topic also discussed in this report."
Date: November 3, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Defense Acquisitions: Price Trends for Defense Logistics Agency's Weapon System Parts (open access)

Defense Acquisitions: Price Trends for Defense Logistics Agency's Weapon System Parts

A letter report issued by the General Accounting Office with an abstract that begins "Some military commands are raising concerns about price increases for weapon system parts. The Defense Logistics Agency (DLA) provides these parts and related services to the military, Department of Defense agencies, and other government entities. GAO found that the majority of DLA's weapon system spare parts experienced a relatively low annual price change--less than 5 percent--from 1989 through 1998. However, the prices for some parts are increasing. Most of the extreme price increases are due to inaccurate price estimates, outdated prices, or changes in quantities purchased. This could affect some military units' ability to buy needed spare parts."
Date: November 3, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Financial Institutions: Issues Regarding the Tax-Exempt Status of Credit Unions (open access)

Financial Institutions: Issues Regarding the Tax-Exempt Status of Credit Unions

Testimony issued by the Government Accountability Office with an abstract that begins "Unlike other depository institutions, credit unions are exempt from federal corporate income taxes. Recent legislative and regulatory changes to credit union membership restrictions and allowable products and services have blurred some of the historical distinctions between credit unions and other depository institutions. As a result, some observers have raised questions about whether tax exemption provides credit unions with an advantage over other depository institutions and whether the original basis for tax exemption is still valid. As part of its continuing oversight of the tax-exempt sector, the House Committee on Ways and Means asked GAO to address (1) the historical basis for the tax-exempt status of credit unions; (2) the arguments for and against taxation, including estimates of potential revenue from eliminating the exemption; (3) the extent to which credit unions offer services distinct from those offered by banks of comparable size, and serve low-and moderate-income individuals; and (4) the extent to which credit unions are required to report information on executive compensation and assessments of their internal controls."
Date: November 3, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes

Correspondence issued by the Government Accountability Office with an abstract that begins "We have performed procedures, which we agreed to perform and with which the Department of Transportation (DOT) concurred, solely to assist the office of the Inspector General in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2006, is supported by the underlying records. As agreed with DOT, we evaluated fiscal year 2006 activity affecting distributions to the HTF. In performing the agreed-upon procedures, we conducted our work in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance for performing and reporting the results of agreed-upon procedures. The adequacy of the procedures to meet DOT objectives is DOT's responsibility, and we make no representation in that respect. The procedures we agreed to perform were related to (1) detailed tests of transactions that represent the underlying basis of amounts distributed to the HTF, (2) Internal Revenue Service's (IRS) quarterly HTF certifications, (3) Department of the Treasury's Financial Management Service adjustments to the HTF during fiscal year 2006, …
Date: November 3, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
S&S JCSG 30 Minutes 17 Feb 14.pdf (open access)

S&S JCSG 30 Minutes 17 Feb 14.pdf

Supply and Storage Joint Cross-Service Group Meeting Minutes of February 17, 2003
Date: November 3, 2005
Creator: United States. Department of Defense.
Object Type: Text
System: The UNT Digital Library
S&S JCSG 34 Minutes 08 Mar 05 (open access)

S&S JCSG 34 Minutes 08 Mar 05

Supply and Storage Joint Cross-Service Group Meeting Minutes of March 8, 2003
Date: November 3, 2005
Creator: United States. Department of Defense.
Object Type: Text
System: The UNT Digital Library
S&S JCSG 34 Minutes 14 Mar 05 (open access)

S&S JCSG 34 Minutes 14 Mar 05

Supply and Storage Joint Cross-Service Group Meeting Minutes of March 14, 2003
Date: November 3, 2005
Creator: United States. Department of Defense.
Object Type: Text
System: The UNT Digital Library
S&S JCSG 34 Minutes 21 Mar 05 (open access)

S&S JCSG 34 Minutes 21 Mar 05

Supply and Storage Joint Cross-Service Group Meeting Minutes of March 21, 2003
Date: November 3, 2005
Creator: United States. Department of Defense.
Object Type: Text
System: The UNT Digital Library
S&S JCSG 34 Minutes 30 Mar 05 (open access)

S&S JCSG 34 Minutes 30 Mar 05

Supply and Storage Joint Cross-Service Group Meeting Minutes of March 30, 2003
Date: November 3, 2005
Creator: United States. Department of Defense.
Object Type: Text
System: The UNT Digital Library
S&S JCSG 34 Minutes April 11 05 (open access)

S&S JCSG 34 Minutes April 11 05

Supply and Storage Joint Cross-Service Group Meeting Minutes of April 11, 2003
Date: November 3, 2005
Creator: United States. Department of Defense.
Object Type: Text
System: The UNT Digital Library
S&S JCSG 34 Minutes May 9 05 (open access)

S&S JCSG 34 Minutes May 9 05

Supply and Storage Joint Cross-Service Group Meeting Minutes of May 9, 2003
Date: November 3, 2005
Creator: United States. Department of Defense.
Object Type: Text
System: The UNT Digital Library
S&S JCSG 18 Minutes 23 Sep 04  1-35 (open access)

S&S JCSG 18 Minutes 23 Sep 04 1-35

Supply and Storage Joint Cross-Service Group Meeting Minutes of September 23, 2003
Date: November 3, 2005
Creator: United States. Department of Defense.
Object Type: Text
System: The UNT Digital Library
S&S JCSG 18 Minutes 23 Sep 04  36-77 (open access)

S&S JCSG 18 Minutes 23 Sep 04 36-77

Supply and Storage Joint Cross-Service Group Meeting Minutes of September 23, 2003
Date: November 3, 2005
Creator: United States. Department of Defense.
Object Type: Text
System: The UNT Digital Library
Commitee Assignment Process in the U.S. Senate: Democratic and Republican Party Procedures (open access)

Commitee Assignment Process in the U.S. Senate: Democratic and Republican Party Procedures

Because of the importance of committee work, Senators consider desirable committee assignments a priority. After general elections are over, one of the first orders of business for Senate leaders is setting the sizes and ratios of committees. This report describes the process of creating Senate committees, including the nomination process and rules and regulations specifically pertaining to said process.
Date: November 3, 2006
Creator: Schneider, Judy
Object Type: Report
System: The UNT Digital Library
[Minutes: Intelligence Joint Cross-Service Group, November 3, 2004] (open access)

[Minutes: Intelligence Joint Cross-Service Group, November 3, 2004]

BRAC 2005 Intelligence Joint Cross-Service Group Meeting Minutes of November 3, 2004. The document is redacted and includes the IJCSG Principals Meeting brief (PowerPoint slides).
Date: November 3, 2004
Creator: United States. Department of Defense.
Object Type: Text
System: The UNT Digital Library
BRAC Early Bird, November 3, 2005 (open access)

BRAC Early Bird, November 3, 2005

Collection of BRAC related news articles and clippings. Produced for Commission staff review.
Date: November 3, 2005
Creator: United States. Defense Base Closure and Realignment Commission.
Object Type: Text
System: The UNT Digital Library