Resource Type
Collection
Texas Attorney General Opinions
1,440
Government Accountability Office Reports
651
Office of Scientific & Technical Information Technical Reports
167
End of Term Publications
66
Texas State Publications
28
Defense Base Closure and Realignment Commission
8
9/11 Commission Records
4
CyberCemetery Extracted Publications
3
Office of Technology Assessment
3
CyberCemetery
1
1 More
Country
Decade
Month
Language
2,371 Matching Results
Results open in a new window/tab.
Research and Development Funding: Reported Gap Between Data From Federal Agencies and Their R&D Performers Results From Noncomparable Data
Correspondence issued by the General Accounting Office with an abstract that begins "A January report by the National Science Foundation (NSF) identified a $5 billion gap between the amount of money that federal agencies reported as research and development (R&D) support and the amount of money that those who did the R&D work reported as spent in 1998. According to NSF, federal agencies earmarked about $72 billion for R&D support in 1998, while those who carried out the R&D reported spending about $67 billion. GAO found that this gap results primarily from annually comparing two separate and distinct types of financial data--federal obligations and performer expenditures--that are not comparable. In addition, R&D funding are collected on a yearly basis, but,in reporting, the period that defines a year can vary. Furthermore, agencies and performers do not always agree on what type of activities fall under the category of R&D. Because the gap results from comparing two dissimilar types of financial data, it does not necessarily reflect poor-quality data, nor does it reflect whether performers are receiving or spending all the federal R&D funds obligated to them. Thus, even if the data collection and reporting issues were addressed, a gap would still …
Date:
May 9, 2001
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Contract Management: New Authority for Severable Service Contracts
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Department of Defense's (DOD) authority to award severable service contracts in fiscal years 1998 and 1999 under section 801 of the National Defense Authorization Act for Fiscal Year 1998, focusing on: (1) the extent to which DOD used the authority in the last month of the fiscal year; and (2) whether contracts reportedly valued at about $1 million or more and whose work was performed entirely in the following fiscal year were abuses of section 801."
Date:
May 2, 2000
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Public Radio and the Role of Federal Funding
Correspondence issued by the Government Accountability Office with an abstract that begins "This report documents information that we presented to Congress on March 31, 2011, in response to a congressional request that we examine the extent to which federal funding is used to support public radio. The Corporation for Public Broadcasting (CPB) was established pursuant to the Public Broadcasting Act of 1967 and receives federal payments through the annual appropriations process. CPB distributes the federal payments it receives in accordance with a statutory formula. Under this formula, the majority of each annual federal payment must be distributed to public broadcasting television and radio stations and program producers, such as National Public Radio (NPR), typically in the form of grants. This report addresses the following questions: (1) What are the missions of CPB, NPR, and local public radio stations? (2) What are the processes through which CPB receives federal payments and disburses them to grantees? and (3) What are NPR's sources of revenue, both federal and nonfederal?."
Date:
May 19, 2011
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Bureau of the Public Debt: Areas for Improvement in Information Security Controls
Correspondence issued by the Government Accountability Office with an abstract that begins "In connection with fulfilling our requirement to audit the financial statements of the U.S. government, we audited and reported on the Schedules of Federal Debt Managed by the Bureau of the Public Debt (BPD) for the fiscal years ended September 30, 2007 and 2006. As part of these audits, we performed a review of the general and application information security controls over key BPD financial systems. In our audit report on the Schedules of Federal Debt for the fiscal years ended September 30, 2007 and 2006, we concluded that BPD maintained, in all material respects, effective internal control relevant to the Schedule of Federal Debt related to financial reporting and compliance with applicable laws and regulations as of September 30, 2007, that provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the Schedule of Federal Debt would be prevented or detected on a timely basis. However, we found matters involving information security controls that we do not consider to be significant deficiencies. As it relates to controls over financial reporting and compliance with applicable laws and regulations, BPD mitigated the potential effect of such control …
Date:
May 27, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
K-12 Education: States' Test Security Policies and Procedures Varied
Correspondence issued by the Government Accountability Office with an abstract that begins "According to our nationwide survey of state testing directors, all states reported that their policies and procedures included 50 percent or more of the leading practices to prevent test irregularities in the following five areassecurity plans, security training, security breaches, test administration and protecting secure materials. Additionally, of the 28 states that administered computer-based assessments, the majority reported including half or more of the leading practices in computer-based testing. However, states varied in the extent to which they incorporated elements of certain categories of leading practices. For example, 22 states reported having all of the leading practices for security training, but four states reported having none of the practices in this category. Although state officials reported having a variety of security policies and procedures in place, many reported feeling vulnerable to cheating at some point during the testing process."
Date:
May 16, 2013
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Social Security Administration: Technology Modernization Needs Improved Planning and Performance Measures
Testimony issued by the Government Accountability Office with an abstract that begins "Since 2001, SSA has reported spending more than $5 billion on the development, modernization, and enhancement of its IT systems and capabilities. SSA officials identified 120 initiatives undertaken from 2001 to 2011 that the agency considered to be key investments in modernization. These comprise a subset of the hundreds of projects and modernization activities SSA undertakes yearly, which vary greatly in level of effort, scope, and cost. These initiatives affected all of the agencys main program areas:"
Date:
May 9, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Budget Issues: Treasury's Interest Rate Calculation Changes
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reported on the Department of the Treasury's decision to change the calculation of the interest rates used since 1980 to determine the investment returns for a number of government trust funds, including Social Security and Medicare, focusing on: (1) how and why Treasury changed its rules for calculating interest rates in 1980 and 1998; (2) the effects of these changes on the unified budget and on the financial status of Social Security and Medicare trust funds; and (3) what other trust funds were affected by Treasury's decision."
Date:
May 28, 1999
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Rebuilding Iraq
Correspondence issued by the General Accounting Office with an abstract that begins "Rebuilding Iraq is a U.S. national security priority. As part of this effort, Congress appropriated $79 billon in emergency supplemental funds for fiscal year 2003 for military operations and Iraq's reconstruction, including humanitarian relief, peacekeeping, and economic and political reform. We have issued reports on similar programs to rebuild countries in the former Yugoslavia, the former Soviet Union, and other locations (see attachment III for a listing of previous GAO reports). Based on this work, we have developed short papers to help congressional decision-makers think about and prioritize the range of issues related to rebuilding Iraq."
Date:
May 15, 2003
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Internal Controls: C-17 Payment Procedures Can Be Improved
Correspondence issued by the General Accounting Office with an abstract that begins "The Federal Acquisition Streamlining Act of 1994 allows the use of performance-based payment (PBP) as an alternative to other forms of contract financing. According to the Department of Defense (DOD), the paying office processed about one million invoices for 363,000 major contracts. In fiscal year 1999, only 195 of these contracts contained performance-based provisions. These contracts are so few in number because they are a relatively new form of contracting within DOD. In November 2000, however, DOD indicated that performance-based financing will be military's preferred contract financing method for future fixed-price contracts. This report reviews the C-17 aircraft production program as a case study of the business processes used to make investment expenditures during the production phase of a major weapons system. GAO chose this contract because it is mature, stable, and is performance-based rather than cost-based. GAO found internal control weaknesses in the C-17 program affecting compliance with regulations, policies, and procedures over (1) establishing withhold amounts by the Air Force contracting officer for conditionally accepted items, (2) processing by the Administrative Contracting Officer for performance-based payment requests, (3) processing by the Administrative Contracting Officer of invoices …
Date:
May 30, 2001
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Federal Judgeships: The General Accuracy of the Case-Related Workload Measures Used to Assess the Need for Additional District Court and Courts of Appeals Judgeships
Correspondence issued by the General Accounting Office with an abstract that begins "Biennially, the Judicial Conference, the federal judiciary's principal policymaking body, assesses the judiciary's needs for additional judgeships. If the Conference determines that additional judgeships are needed, it transmits a request to Congress identifying the number, type (courts of appeals, district, or bankruptcy), and location of the judgeships it is requesting. In 2003, the Judicial Conference sent to Congress requests for 93 new judgeships--11 for the courts of appeals, 46 for the district courts, and 36 for the bankruptcy courts. In assessing the need for additional judgeships, the Judicial Conference considers a variety of information, including responses to its biennial survey of individual courts, temporary increases or decreases in case filings, and other factors specific to an individual court. However, the Judicial Conference's analysis begins with the courts of appeals--weighted case filings and adjusted case filings, respectively. These two measures recognize, to different degrees, that the time demands on judges are largely a function of both the number and complexity of the cases on their dockets. Some types of cases may demand relatively little time and others may require many hours of work. Generally, each case filed in a …
Date:
May 30, 2003
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Federal Assistance: Temporary State Fiscal Relief
Correspondence issued by the General Accounting Office with an abstract that begins "As part of the Jobs and Growth Tax Relief Reconciliation Act of 2003, the federal government provided $10 billion in temporary fiscal relief payments to states, the District of Columbia, and the U.S. commonwealths and territories (herein referred to as states). Generally, use of these funds is unrestricted in nature; the act authorizes funds to be used to "provide essential government services" and to "cover the costs... of complying with any federal intergovernmental mandate." These funds were intended to provide antirecession fiscal stimulus to the national economy and to help close state budget shortfalls due to the recession that began in March 2001. According to the National Conference of State Legislatures (NCSL), in February 36 states reported facing budget shortfalls with a cumulative budget gap of about $25.7 billion. This report responds to the February 13, 2004, request by the Chairman of the Senate Committee on the Budget to provide information to help Congress assess the use of the temporary state fiscal relief payments. Specifically, we are reporting (1) what is known about the potential impacts of unrestricted fiscal relief on the fiscal behavior of states, (2) how …
Date:
May 7, 2004
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Managing for Results: GAO's Work Related to the Interim Crosscutting Priority Goals under the GPRA Modernization Act
Correspondence issued by the Government Accountability Office with an abstract that begins "The act requires that OMB develop federal government priority goals (crosscutting goals) and a federal government performance plan, which is to be updated annually and released concurrently with the Presidents budget. Specifically, it requires OMB, starting with the 2015 budget and in coordination with agencies and in consultation with the Congress, to developevery 4 yearslong-term, outcome-oriented goals for a limited number of crosscutting policy areas and goals for management improvement areas, including: financial management; human capital management; information technology management; procurement and acquisition management; and real property management. The goals are to be updated or revised every 4 years. In addition, OMB is required to develop interim priority goals, starting with the 2013 budget. OMB is also required to provide information on how these federal government priority goals will be achieved in a federal government performance plan."
Date:
May 31, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Federal Reserve Banks: Areas for Improvement in Information Systems Controls
Correspondence issued by the Government Accountability Office with an abstract that begins ""
Date:
May 9, 2013
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Environmental Protection: Grants for International Activities and Smart Growth
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Environmental Protection Agency's (EPA) grants for international activities and smart growth, focusing on the: (1) number, dollar amount, and recipients of international and smart growth grants; (2) purposes of and the activities pursuant to the grants; and (3) statutory bases that EPA cites for awarding these grants."
Date:
May 31, 2000
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Small Business Tax Compliance Burden
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the tax compliance burdens of small business taxpayers, focusing on: (1) why the Internal Revenue Service's (IRS) compliance burden estimates are not reliable; (2) why the relationship of the no-change rates to audit rates for small businesses and other individuals is difficult to determine; and (3) why IRS has limited information on its interactions with small businesses."
Date:
May 5, 1999
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Veterans' Disability Benefits: Claims Processing Problems Persist and Major Performance Improvements May Be Difficult
Testimony issued by the Government Accountability Office with an abstract that begins "The Chairman, Committee on Veterans' Affairs, U.S. Senate, asked GAO to testify on the current state of VA's disability claims process and factors that may impede VA's ability to improve performance. For years, the claims process has been the subject of concern and attention within VA and by the Congress and veterans service organizations. Many of their concerns have focused on long waits for decisions, large claims backlogs, and the accuracy of decisions. Our work and recent media reports of significant discrepancies in average disability payments from state to state have also highlighted concerns over the consistency of decision-making within VA. In January 2003, GAO designated federal disability programs, including VA's compensation and pension programs, as a high-risk area because of continuing challenges to improving the timeliness and consistency of its disability decisions, and the need to modernize programs."
Date:
May 26, 2005
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Recovery Act: GAO's Efforts to Work with the Accountability Community to Help Ensure Effective and Efficient Oversight
Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses GAO's efforts to coordinate with the accountability community--the Recovery Accountability and Transparency Board (the Board), the Inspectors General (IGs), and state and local government auditors--to help ensure effective and efficient oversight of American Recovery and Reinvestment Act (Recovery Act) funds. The Recovery Act assigns GAO a range of responsibilities including bimonthly reviews of the use of funds by selected states and localities. Because funding streams will flow from federal agencies to the states and localities, it is important for us to coordinate with the accountability community. Also, on March 19, 2009, GAO testified before this Subcommittee about the more than $21 billion in Recovery Act funds estimated to be spent for research and development (R&D) activities at four federal agencies. This statement discusses (1) GAO's efforts to fulfill its responsibilities under the Recovery Act; (2) GAO's coordination with others in the accountability community; (3) GAO's authorities to assist whistleblowers and elicit public concerns; and (4) updated information on the status of Recovery Act funds for R&D. It is based in part on GAO's first bimonthly Recovery Act report, Recovery Act: As Initial Implementation Unfolds in …
Date:
May 5, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Elections: Electronic Voting Offers Opportunities and Presents Challenges
Testimony issued by the General Accounting Office with an abstract that begins "The technology used to cast and count votes is one aspect of the multifaceted U.S. election process. GAO examined voting technology, among other things, in a series of reports that it issued in 2001 following the problems encountered in the 2000 election. In October 2002, the Congress enacted the Help America Vote Act, which, among other things, established the Election Assistance Commission (EAC) to assist in the administration of federal elections. The act also established a program to provide funds to states to replace older punch card and lever machine voting equipment. As this older voting equipment has been replaced with newer electronic voting systems over the last 2 years, concerns have been raised about the vulnerabilities associated with certain electronic voting systems. Among other things, GAO's testimony focuses on attributes on which electronic voting systems can be assessed, as well as design and implementation factors affecting their performance. GAO also describes the immediate and longer term challenges confronting local jurisdictions in using any type of voting equipment, particularly electronic voting systems."
Date:
May 12, 2004
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Federal Bureau of Investigation: Weak Controls over Trilogy Project Led to Payment of Questionable Contractor Costs and Missing Assets
Testimony issued by the Government Accountability Office with an abstract that begins "The Trilogy project--initiated in 2001--is the Federal Bureau of Investigation's (FBI) largest information technology (IT) upgrade to date. While ultimately successful in providing updated IT infrastructure and systems, Trilogy was not a success with regard to upgrading FBI's investigative applications. Further, the project was plagued with missed milestones and escalating costs, which eventually totaled nearly $537 million. This testimony focuses on (1) the internal controls over payments to contractors, (2) payments of questionable contractor costs, and (3) FBI's accountability for assets purchased with Trilogy project funds."
Date:
May 2, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Commercial Launch Vehicles: NASA Taking Measures to Manage Delays and Risks
Testimony issued by the Government Accountability Office with an abstract that begins "Since the National Aeronautics and Space Administration (NASA) created the strategy for the Commercial Orbital Transportation Services (COTS) project in 2005, the space landscape has changed significantly--the Space Shuttle program is retiring and the Ares I will not be available--increasing the importance of the timely development of COTS vehicles. The lack of alternatives for supplying the International Space Station and launching science missions have all contributed to an increased need for the COTS vehicles. The two COTS project partners, Orbital and SpaceX, have made progress in the development of their respective vehicles; however, both providers are behind schedule. As a result, the project recently received an additional $300 million to augment development efforts with risk reduction milestones. This testimony focuses on: (1) COTS development activities, including the recent funding increase; (2) the extent to which any COTS demonstration delays have affected commercial resupply services (CRS) missions and NASA's plans for meeting the space station's cargo resupply needs; and (3) lessons learned from NASA's acquisition approach for COTS. To prepare this statement, GAO used its prior relevant work and conducted additional audit work, such as analyzing each partner's agreement …
Date:
May 26, 2011
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
United States Postal Service: Strategy Needed to Address Aging Delivery Fleet
Testimony issued by the Government Accountability Office with an abstract that begins "The United States Postal Service (USPS) is in financial crisis. It also has the world's largest civilian fleet, with many of its delivery vehicles reaching the end of their expected 24- year operational lives. USPS is subject to certain legislative requirements governing the federal fleet, including a requirement that 75 percent of USPS's vehicle acquisitions be capable of operating on an alternative fuel other than gasoline. This testimony addresses (1) USPS's financial condition; (2) USPS's delivery fleet profile, including how USPS has responded to alternative fuel vehicle requirements and its experiences with these vehicles; (3) trade-offs of USPS's approach for addressing its delivery fleet needs; and (4) options to fund a major acquisition of delivery vehicles. This testimony is primarily based on GAO-11-386, which is being released today. For that report, GAO analyzed USPS data, visited USPS facilities, and interviewed USPS and other officials. GAO recommended in that report that USPS should develop a strategy for addressing its delivery fleet needs that considers the effects of likely operational changes, legislative fleet requirements, and other factors. USPS agreed with the recommendation. For this testimony, GAO also drew upon past …
Date:
May 17, 2011
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
U.S. Fish and Wildlife Service: Endangered Species Act Decision Making
Testimony issued by the Government Accountability Office with an abstract that begins "The Department of the Interior's (Interior) U.S. Fish and Wildlife Service (Service) is generally required to use the best available scientific information when making key decisions under the Endangered Species Act (ESA). Controversy has surrounded whether former Deputy Assistant Secretary Julie MacDonald may have inappropriately influenced ESA decisions by basing decisions on political factors rather than scientific data. Interior directed the Service to review ESA decisions to determine which decisions may have been unduly influenced. ESA actions include, among others, 90-day petition findings, 12-month listing or delisting findings, and recovery planning. The Service distributed informal guidance in May 2005 on the processing of 90-day petitions. Recovery plans generally must include recovery criteria that, when met, would result in the species being delisted. GAO examined three separate issues: (1) what types of decisions, if any, were excluded from the Service's review of decisions that may have been inappropriately influenced; (2) to what extent the Service's May 2005 informal guidance affected 90-day petition findings; and (3) to what extent the Service has, before delisting species, met recovery criteria. GAO interviewed Service staff, surveyed Service biologists, and reviewed delisting rules and …
Date:
May 21, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Commonwealth of the Northern Mariana Islands: DHS Needs to Conclude Negotiations and Finalize Regulations to Implement Federal Immigration Law
Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses our work on the status of efforts to establish federal border control in the Commonwealth of the Northern Mariana Islands (CNMI) and implement the Consolidated Natural Resources Act of 2008 (CNRA) with regard to foreign workers, visitors, and investors in the CNMI. In May 2008, the United States enacted CNRA, amending the U.S.-CNMI Covenant to establish federal control of CNMI immigration. CNRA contains several CNMI-specific provisions affecting foreign workers and investors during a transition period that began in November 2009 and ends in 2014. In addition, CNRA amends existing U.S. immigration law to establish a joint visa waiver program for the CNMI and Guam by replacing an existing visa waiver program for Guam visitors. During the transition period, the U.S. Secretary of Homeland Security, in consultation with the Secretaries of the Interior, Labor, and State and the U.S. Attorney General, has the responsibility to establish, administer, and enforce a transition program to regulate immigration in the CNMI. CNRA requires that we report on the implementation of federal immigration law in the CNMI. This testimony summarizes findings from our recent report regarding (1) steps that the …
Date:
May 18, 2010
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Oil and Gas Management: Continued Attention to Interior's Revenue Collection and Human Capital Challenges Is Needed
Testimony issued by the Government Accountability Office with an abstract that begins ""
Date:
May 16, 2013
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library