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Information Generally Not Available on Toy Gun Issues Related to Crime, Injuries or Deaths, and Long-Term Impact
Correspondence issued by the General Accounting Office with an abstract that begins "Representative Edolphus Towns requested information on several issues related to the use of toy guns. Specifically, he asked that GAO (1) examine crime statistics showing the prevalence of crimes that involved toy guns in some capacity; (2) gather any available information on incidents involving toy guns that have resulted in injuries or deaths, whether or not related to criminal activity; and (3) determine from available literature whether there are any studies examining the long-term impacts that can be attributed to toy gun play by children."
Date:
September 30, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Financial Management: Information on the Mandated Transfer of HUD's Appropriation Law Function to the Chief Financial Officer
Correspondence issued by the General Accounting Office with an abstract that begins "The Departments of Veterans Affairs and Housing and Urban Development (HUD), and Independent Agencies Appropriations Act, 2003 (the Appropriation Act) gave HUD's Chief Financial Officer (CFO), in consultation with the HUD Budget Officer, the "sole authority" to investigate potential or actual violations under the Anti- Deficiency Act and all other statutes and regulations related to the obligation and expenditure of funds made available in any act. Further, the Appropriations Act provided that the CFO shall determine whether violations occurred and submit the final reports required by law. Finally, the Appropriation Act required the Secretary of HUD to transfer no fewer than four appropriation law attorneys from its Office of General Counsel (OGC) to its Office of Chief Financial Officer (OCFO). These provisions and HUD's actions to implement the Appropriation Act's requirements raised a number of potential implementation issues and led to a Congressional request that we review and provide information on the impact that these provisions have had at HUD. Specifically, Congress asked for information pertaining to five questions, which we have provided in a question and answer format in this report. As discussed, the responses to these …
Date:
November 21, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Congressional Medal of Honor Society of the United States of America of 2000-2002
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Congressional Medal of Honor Society of the United States of America, for fiscal years 2002, 2001, and 2000. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corportation were presented fairly in accordance with generally accepted principles."
Date:
August 7, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Department of Energy: Reimbursement of Contractor Litigation Costs
Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Energy (DOE) contracts with not-for-profit universities and private companies to operate its facilities. As part of the cost of operating these facilities, DOE can reimburse its contractors for the litigation costs associated with cases brought against them. Each year the department spends millions of dollars in such reimbursements. For the most part, litigation expenses involve the costs of outside counsel and resulting judgments and settlements for a variety of types of cases, such as equal employment opportunity, radiation and/or toxic exposure, personal injury, wrongful termination of employment, and whistleblower protections. Rep. Edward J. Markey asked GAO to study the extent to which DOE reimburses its contractors' litigation costs and the process for doing so. GAO obtained information on (1) how much DOE spends to reimburse litigation costs for its contractors, (2) what major criteria DOE uses to reimburse its contractors for litigation costs and how it implements these criteria, (3) what major criteria the Department of Defense and the National Aeronautics and Space Administration use to reimburse their contractors for litigation costs, (4) the extent to which a state university that is a DOE contractor …
Date:
November 26, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Transmittal of Comptroller General Decision on the Transportation Security Administration's Time and Attendance Approval System
Correspondence issued by the General Accounting Office with an abstract that begins "This letter is to highlight internal control advice we offered in our December 2002 decision to four certifying officers of the Department of Transportation (DOT). Their July 24, 2002 letter had requested a Comptroller General decision related to certifying payroll payments. Pursuant to 31 U.S.C. 3529, the four certifying officers asked us whether the method of approving an employee's time and attendance (T&A) information in the T&A system, to which the Transportation Security Administration (TSA) is transitioning, meets the requirements of Title 6 of GAO's Policy and Procedures Manual for Guidance of Federal Agencies."
Date:
March 11, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Military Personnel: DFAS Has Not Met All Information Technology Requirements for Its New Pay System
Correspondence issued by the General Accounting Office with an abstract that begins "In early January 2003, we initiated a review of the Defense Integrated Military Human Resource System (DIMHRS) to get an understanding of the program, its goals, its present status, and the problems it is designed to resolve. During this review, we became aware that in April 2003 the Department of Defense (DOD) authorized the Defense Finance and Accounting Service (DFAS) to initiate a pilot project to demonstrate its ability to develop an interim military pay system, called Forward Compatible Military Pay, before DIMHRS is fully operational. DFAS maintains that an interim system should be developed as soon as possible for two reasons: (1) the planned personnel and pay system that DOD is currently developing as part of the larger DIMHRS will be implemented later than its projected target date of December 2006 and (2) the current military pay system--the Defense Joint Military Pay System--is aging, unresponsive, and fragile and has become a major impediment to efficient and high quality customer service. It is estimated that the Forward Compatible Military Pay system could be operational by March 2006 at a design and development cost ranging from about $17 million …
Date:
October 20, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Hazardous Waste: EPA's Cleanup of the Eagle-Picher Henryetta, Oklahoma, Site
Correspondence issued by the General Accounting Office with an abstract that begins "From 1996 to 1997, the U.S. Environmental Protection Agency (EPA) conducted a cleanup action on a former zinc smelter operated by Eagle-Picher Mining and Smelting, Inc. and other areas contaminated by materials from this site near Henryetta, Oklahoma. EPA's cleanup focused on removing the immediate health threat posed by lead- and arsenic-contaminated soil transported from the Eagle-Picher site to residential and other highly accessible areas. Cleanup actions on the Eagle-Picher site involved establishing proper drainage on the site, encapsulating the Eagle-Picher site with clay and cover soil, and establishing vegetative cover at the site to protect nearby residents from the recontamination from wind and water erosion of hazardous materials. Since completion of the cleanup, private landowners of a neighboring property have raised concerns about contamination of their property resulting from EPA's cleanup actions. Landowners allege that EPA, through its contractors, transported and negligently disposed of hazardous substances on their property. The landowners also allege that EPA's actions at the site contributed to the migration of contamination from the Eagle-Picher site onto their property. These landowners are currently pursuing litigation against EPA and the city of Henryetta for damages …
Date:
September 5, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Review of Veterans' Preference and the 'Rule of 3'
Correspondence issued by the General Accounting Office with an abstract that begins "The General Accounting Office has completed a review of selected agencies' compliance with veterans' preference and the "Rule of 3" in federal hiring. This review was requested by Congressman Lane Evans, Ranking Minority Member of the House Committee on Veterans Affairs, and Senator Tom Daschle. As agreed with the requesters, because of continuing oversight of agencies' delegated examining units (DEU) and ongoing review of veterans' preference, we are providing the results of our review for possible follow-up. The requesters specifically asked us to review the results of job announcements for fiscal year 2001 for five selected agency personnel offices in the Washington Metropolitan Area: the National Aeronautics Space Administration (NASA) headquarters, NASA's Goddard Space Flight Center, the Department of Housing and Urban Development (HUD), the Defense Logistics Agency (DLA) and the Broadcasting Board of Governors (BBG). As agreed with the requesters, we reviewed: (1) advertised full-time positions (both permanent and temporary) at the GS-7,9,11,13, and 15 levels as identified by the selected agency, (2) the use of multiple certificates in filling these positions, (3) the resulting certificates of eligibilities, including how often veterans headed these certificates and were …
Date:
August 22, 2003
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
Correspondence issued by the General Accounting Office with an abstract that begins "We have performed the procedures contained in the enclosure to this report, which we agreed to perform and with which the Inspector General (IG) concurred, solely to assist it in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2003, is supported by the underlying records. As agreed, we evaluated fiscal year 2003 activity affecting distributions to the AATF."
Date:
November 20, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Local TV Act: Progress Made, but Timeliness and Cost Accounting Issues Need to be Addressed
A letter report issued by the General Accounting Office with an abstract that begins "The LOCAL TV Act required that GAO perform an annual audit of the (1) administration of the provisions of the Act, and (2) financial position of each applicant who receives a loan guarantee under the Act, including the nature, amount, and purpose of investments made by the applicant. In fiscal year 2002, the LOCAL TV Program was funded; however, because it was not fully implemented in that year, there were no loan guarantee applicants for GAO to audit. Therefore, this report primarily addresses whether program administration during fiscal year 2002 satisfied the provisions of the Act."
Date:
October 31, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
September 11: Overview of Federal Disaster Assistance to the New York City Area
A chapter report issued by the General Accounting Office with an abstract that begins "The federal government has been a key participant in the efforts to provide aid to the New York City area to help it respond to and recover from the September 11 terrorist attacks. The President pledged, and the Congress subsequently authorized, about $20 billion in federal aid. This federal aid was provided primarily through four sources: the Federal Emergency Management Agency (FEMA), the Department of Housing and Urban Development (HUD), the Department of Transportation (DOT), and the Liberty Zone tax benefits--a set of tax benefits targeted to lower Manhattan. These sources provided 96 percent, or $19.63 billion, of the committed federal aid to the New York City area. It has been over 2 years since the attacks occurred, and many efforts have been undertaken to aid the New York City area to cope with the disaster and its many impacts. GAO was asked to describe how much and what type of federal assistance was provided to the New York City area through these four sources and how the federal government's response to this disaster differed from previous disasters. We provided a draft of this report to …
Date:
October 31, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Maritime Administration: Weaknesses Identified in Management of the Title XI Loan Guarantee Program
A letter report issued by the General Accounting Office with an abstract that begins "Title XI of the Merchant Marine Act of 1936, as amended, is intended to help promote growth and modernization of the U.S. merchant marine and U.S. shipyards by enabling owners of eligible vessels and shipyards to obtain financing at attractive terms. The program has committed to guarantee more than $5.6 billion in ship construction and shipyard modernization costs since 1993, but it has experienced several large-scale defaults over the past few years. Because of concerns about the scale of recent defaults, GAO was asked to (1) determine whether MARAD complied with key program requirements, (2) describe how MARAD's practices for managing financial risk compare to those of selected private-sector maritime lenders, and (3) assess MARAD's implementation of credit reform."
Date:
June 30, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Farmer Mac: Some Progress Made, but Greater Attention to Risk Management, Mission, and Corporate Governance Is Needed
A letter report issued by the General Accounting Office with an abstract that begins "In the late 1990s, GAO found that the Federal Agricultural Mortgage Corporation (Farmer Mac), a federal government-sponsored enterprise, had significant assets in nonmission investments and analyzed its long-term viability. Recently, Congress asked GAO to report on Farmer Mac's (1) financial condition, (2) mission, (3) corporate governance, and (4) oversight provided by the Farm Credit Administration (FCA)."
Date:
October 16, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Military Retiree Health Benefits: Enrollment Low in Federal Employee Health Plans under DOD Demonstration
A letter report issued by the General Accounting Office with an abstract that begins "Prior to 2001, military retirees who turned age 65 and became eligible for Medicare lost most of their Department of Defense (DOD) health benefits. The DOD-Federal Employees Health Benefits Program (FEHBP) demonstration was one of several demonstrations established to examine alternatives for addressing retirees' lack of Medicare supplemental coverage. The demonstration was mandated by the Strom Thurmond National Defense Authorization Act for Fiscal Year 1999 (NDAA 1999), which also required GAO to evaluate the demonstration. GAO assessed enrollment in the demonstration and the premiums set by demonstration plans. To do this, GAO, in collaboration with the Office of Personnel Management (OPM) and DOD, conducted a survey of enrollees and eligible nonenrollees. GAO also examined DOD enrollment data, Medicare and OPM claims data, and OPM premiums data."
Date:
June 6, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Law Enforcement: Better Performance Measures Needed to Assess Results of Justice's Office of Science and Technology
A letter report issued by the General Accounting Office with an abstract that begins "The mission of the Office of Science & Technology (OST), within the Department of Justice's National Institute of Justice (NIJ), is to improve the safety and effectiveness of technology used by federal, state, and local law enforcement and other public safety agencies. Through NIJ, OST funds programs in forensic sciences, crime prevention, and standards and testing. To support these programs, Congress increased funding for OST from $13.2 million in 1995 to $204.2 million in 2003 (in constant 2002 dollars). GAO reviewed (1) the growth in OST's budgetary resources and the changes in OST's program responsibilities, (2) the types of products OST delivers and the methods used for delivering them; and (3) how well OST's efforts to measure the success of its programs in achieving intended results meet applicable requirements."
Date:
November 14, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Pediatric Drug Research: Food and Drug Administration Should More Efficiently Monitor Inclusion of Minority Children
A letter report issued by the General Accounting Office with an abstract that begins "Drug effectiveness and adverse events can vary between children and adults and among racial and ethnic groups. The Food and Drug Administration (FDA) is authorized under the pediatric exclusivity provision to grant drug sponsors 6 months of additional exclusive marketing rights for conducting clinical drug studies in children. The Best Pharmaceuticals for Children Act of 2002 (BPCA) expanded this provision to require FDA to take into account the adequacy of minority representation in pediatric exclusivity studies. BPCA also directed GAO to evaluate the representation of minorities in such studies. GAO examined the extent to which minority children are represented, whether drugs that treat diseases disproportionately affecting minority groups are studied under the provision, and FDA's monitoring of the representation of minority children in the studies. GAO reviewed related FDA documents, FDA requests for pediatric studies and final study results, and interviewed FDA officials and other experts."
Date:
September 26, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Tobacco Settlement: States' Allocations of Fiscal Years 2002 and 2003 Master Settlement Agreement Payments
A letter report issued by the General Accounting Office with an abstract that begins "The Master Settlement Agreement (MSA) requires four of the nation's largest tobacco companies to make annual payments to states in perpetuity as reimbursement for past health care costs related to tobacco use. The Farm Security and Rural Investment Act of 2002 requires GAO to report annually on the amount of MSA payments states receive and how they allocate these payments for the years 2002 through 2006. This report provides information on (1) the amount of MSA payments that the 46 states party to the MSA received for fiscal year 2002 and the amount these states expect to receive during fiscal year 2003; (2) states' allocations of MSA funds to various program categories for fiscal years 2002 and 2003 and changes in these allocations from prior years; and (3) changes in states' decision-making frameworks for MSA funds since fiscal year 2001. To conduct this study, GAO sent a survey to budget officials in the 46 states party to the MSA. GAO did not independently verify the accuracy of the information provided by the state budget offices."
Date:
February 28, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Social Security Reform: Analysis of Reform Models Developed by the President's Commission to Strengthen Social Security
A letter report issued by the General Accounting Office with an abstract that begins "Social Security is an important social insurance program affecting virtually every American family. It represents a foundation of the nation's retirement income system and provides millions of Americans with disability insurance and survivors' benefits. Over the long term, as the baby boom generation retires, Social Security's financing shortfall presents a major solvency and sustainability challenge. Numerous reform proposals have been put forward in recent years, and in December 2001 a commission appointed by the President presented three possible reform models. Senator Breaux, Chairman of the Senate Special Committee on Aging, asked GAO to use its analytic framework to evaluate the Commission's models. This framework consists of three criteria: (1) the extent to which a proposal achieves sustainable solvency and how it would affect the economy and the federal budget; (2) the balance struck between the twin goals of income adequacy and individual equity; and (3) how readily such changes could be implemented, administered, and explained to the public."
Date:
January 15, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Public Accounting Firms: Required Study on the Potential Effects of Mandatory Audit Firm Rotation
A letter report issued by the General Accounting Office with an abstract that begins "Following major failures in corporate financial reporting, the Sarbanes-Oxley Act of 2002 was enacted to protect investors through requirements intended to improve the accuracy and reliability of corporate disclosures and to restore investor confidence. The act included reforms intended to strengthen auditor independence and to improve audit quality. Mandatory audit firm rotation (setting a limit on the period of years a public accounting firm may audit a particular company's financial statements) was considered as a reform to enhance auditor independence and audit quality during the congressional hearings that preceded the act, but it was not included in the act. The Congress decided that mandatory audit firm rotation needed further study and required GAO to study the potential effects of requiring rotation of the public accounting firms that audit public companies registered with the Securities and Exchange Commission."
Date:
November 21, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Navy Working Capital Fund: Backlog of Funded Work at the Space and Naval Warfare Systems Command Was Consistently Understated
A letter report issued by the General Accounting Office with an abstract that begins "The Space and Naval Warfare Systems Command (SPAWAR) has hundreds of millions of dollars of funded work that its working capital fund activities did not complete before the end of the fiscal year. Reducing the amount of workload carryover at fiscal year-end is a key factor in the effective management of Department of Defense (DOD) resources and in minimizing the "banking" of funds for work to be performed in subsequent years. GAO was asked to analyze SPAWAR's carryover balances. GAO assessed the accuracy of the budgeted amounts, the accuracy of the reported actual carryover balance, and the reliability of underlying financial data on which reported actual carryover is based."
Date:
July 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
File-Sharing Programs: Users of Peer-to-Peer Networks Can Readily Access Child Pornography
Testimony issued by the General Accounting Office with an abstract that begins "The availability of child pornography has dramatically increased in recent years as it has migrated from printed material to the World Wide Web, becoming accessible through Web sites, chatrooms, newsgroups, and now the increasingly popular peer-to-peer file sharing programs. These programs enable direct communication between users, allowing users to access each other's files and share digital music, images, and video. GAO was requested to determine the ease of access to child pornography on peer-to-peer networks; the risk of inadvertent exposure of juvenile users of peer-to-peer networks to pornography, including child pornography; and the extent of federal law enforcement resources available for combating child pornography on peer-to-peer networks. Today's testimony is based on GAO's report on the results of that work (GAO- 03-351), Because child pornography cannot be accessed legally other than by law enforcement agencies, GAO worked with the Customs Cyber-Smuggling Center in performing searches: Customs downloaded and analyzed image files, and GAO performed analyses based on keywords and file names only."
Date:
September 9, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Transportation Security: Federal Action Needed to Help Address Security Challenges
A letter report issued by the General Accounting Office with an abstract that begins "The economic well being of the U.S. is dependent on the expeditious flow of people and goods through the transportation system. The attacks on September 11, 2001, illustrate the threats and vulnerabilities of the transportation system. Prior to September 11, the Department of Transportation (DOT) had primary responsibility for the security of the transportation system. In the wake of September 11, Congress created the Transportation Security Administration (TSA) within DOT and gave it primary responsibility for the security of all modes of transportation. TSA was recently transferred to the new Department of Homeland Security (DHS). GAO was asked to examine the challenges in securing the transportation system and the federal role and actions in transportation security."
Date:
June 30, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Humanitarian Assistance: Protecting Refugee Women and Girls Remains a Significant Challenge
A letter report issued by the General Accounting Office with an abstract that begins "Women and children refugees, who comprise 80 percent of the estimated 12 million refugees worldwide, are among the world's most vulnerable populations. They are subject to gender-based violence, including physical harm, rape, and unequal access to humanitarian assistance. GAO was asked to (1) assess efforts by the U.N. High Commissioner for Refugees (UNHCR) to protect refugees, especially with regard to women and girls; (2) determine what steps U.N. and international organizations have taken to prevent sexual exploitation of refugee women by humanitarian workers; and (3) describe U.S. government efforts to support adequate protection for vulnerable populations."
Date:
May 23, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Military Education: DOD Needs to Align Academy Preparatory Schools' Mission Statements with Overall Guidance and Establish Performance Goals
A letter report issued by the General Accounting Office with an abstract that begins "Each year, the U.S. Air Force Academy, the U.S. Military Academy, and the U.S. Naval Academy combined spend tens of millions of dollars to operate preparatory schools that provide an alternative avenue for about 700 students annually to gain admission to the service academies. Service academy officials screen all applicants to identify those who they believe could succeed at the academies but who would benefit from more preparation. The Department of Defense (DOD) pays the full cost of providing this preparation. GAO was asked to review the three service academy preparatory schools, and this report specifically assesses (1) the adequacy of their current mission statements, (2) the effectiveness of these schools in accomplishing their missions, and (3) the effectiveness of DOD oversight of these schools."
Date:
September 10, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library