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Internal Control: Improvements Needed in SEC's Accounting and Operational Procedures (open access)

Internal Control: Improvements Needed in SEC's Accounting and Operational Procedures

Correspondence issued by the Government Accountability Office with an abstract that begins "On November 15, 2006, we issued our report on the U.S. Securities and Exchange Commission's (SEC) fiscal years 2006 and 2005 financial statements and on SEC's internal control as of September 30, 2006. We also reported on the results of our tests of SEC's compliance with selected provisions of laws and regulations during fiscal year 2006. The purpose of this report is to discuss issues identified during our fiscal year 2006 audit concerning internal controls and accounting/operational procedures that could be improved. This report contains six recommendations to SEC to improve these internal controls and procedures. These recommendations are in addition to those we already provided to SEC as a result of our prior audits of SEC's financial statements"
Date: April 3, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Internal Revenue Service: 2001 Tax Filing Season, Systems Modernization, and Security of Electronic Filing (open access)

Internal Revenue Service: 2001 Tax Filing Season, Systems Modernization, and Security of Electronic Filing

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses (1) the status of the 2001 tax filing season, (2) the status of the Internal Revenue Service's (IRS) business systems modernization effort, and (3) the security of IRS' electronic filing system. GAO found that although the 2001 filing season appears to be running smoothly, some matters require further attention. For example, IRS has had problems with the personal identification number assigned to electronic filers. Although data indicate that taxpayers are having an easier time reaching IRS to ask questions, concerns persist about the productivity of its telephone assistors. With respect to business systems modernization, GAO has long held that IRS needs to establish fundamental modernization management controls before it begins to build and implement modernized systems. IRS has made some progress in this area, but it is still not where it needs to be. GAO is concerned that IRS is allowing its system acquisition projects to get ahead of its capabilities for managing them. Lastly, GAO's review of IRS' electronic filing systems last year showed that IRS had ineffective controls to ensure the security of those systems and electronically-transmitted taxpayer data. IRS moved promptly to …
Date: April 3, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Medicaid Financing: Long-standing Concerns about Inappropriate State Arrangements Support Need for Improved Federal Oversight (open access)

Medicaid Financing: Long-standing Concerns about Inappropriate State Arrangements Support Need for Improved Federal Oversight

Testimony issued by the Government Accountability Office with an abstract that begins "Medicaid, a joint federal-state program, financed the health care for about 59 million low-income people in fiscal year 2006. States have considerable flexibility in deciding what medical services and individuals to cover and the amount to pay providers, and the federal government reimburses a portion of states' expenditures according to a formula established by law. The Centers for Medicare & Medicaid Services (CMS) is the federal agency responsible for overseeing Medicaid. Growing pressures on federal and state budgets have increased tensions between the federal government and states regarding this program, including concerns about whether states were appropriately financing their share of the program. GAO's testimony describes findings from prior work conducted from 1994 through March 2007 on (1) certain inappropriate state Medicaid financing arrangements and their implications for Medicaid's fiscal integrity and (2) outcomes and transparency of a CMS oversight initiative begun in 2003 to end such inappropriate arrangements."
Date: April 3, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
NASA: Ares I and Orion Project Risks and Key Indicators to Measure Progress (open access)

NASA: Ares I and Orion Project Risks and Key Indicators to Measure Progress

Testimony issued by the Government Accountability Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) is in the midst of two new development efforts as part of the Constellation Program--the Ares I Crew Launch Vehicle and the Orion Crew Exploration Vehicle. These projects are critical to the success of the overall program, which will return humans to spaceflight after Space Shuttle retirement in 2010. To reduce the gap in human spaceflight, NASA plans to launch Ares I and Orion in 2015--5 years after the Shuttle's retirement. GAO has issued a number of reports and testimonies that touch on various aspects of NASA's Constellation Program, particularly the development efforts underway for the Orion and Ares I projects. These reports and testimonies have questioned the affordability and overall acquisition strategy for each project. NASA has revised the Orion acquisition strategy and delayed the Ares I preliminary design review based on GAO's recommendations in these reports. In addition, GAO continues to monitor these projects on an ongoing basis at the request of members of Congress. Based on this work, GAO was asked to testify on the types of challenges that NASA faces in developing the Ares I and Orion …
Date: April 3, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Nuclear Material: Several Potential Options for Dealing with DOE's Depleted Uranium Tails Could Benefit the Government (open access)

Nuclear Material: Several Potential Options for Dealing with DOE's Depleted Uranium Tails Could Benefit the Government

Testimony issued by the Government Accountability Office with an abstract that begins "Since the 1940s, the Department of Energy (DOE) has been processing natural uranium into enriched uranium, which has a higher concentration of the isotope uranium-235 that can be used in nuclear weapons or reactors. This has resulted in over 700,000 metric tons of leftover depleted uranium, also known as "tails," that have varying residual concentrations uranium-235. The tails are stored at DOE's uranium enrichment plants in Portsmouth, Ohio and Paducah, Kentucky. Although the tails have historically been considered a waste product and an environmental liability, recently an about tenfold increase in uranium prices may give DOE options to use some of the tails in ways that could provide revenue to the government. GAO's testimony is based on its March 31, 2008, report entitled Nuclear Material: DOE Has Several Potential Options for Dealing with Depleted Uranium Tails, Each of Which Could Benefit the Government (GAO-08-606R). The testimony focuses on (1) DOE's potential options for its tails and (2) the potential value of DOE's tails and factors that affect the value. It also contains an analysis of DOE's legal authority to carry out the potential options. In its report, GAO …
Date: April 3, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Executive Reorganization Authority: Balancing Executive and Congressional Roles in Shaping the Federal Government's Structure (open access)

Executive Reorganization Authority: Balancing Executive and Congressional Roles in Shaping the Federal Government's Structure

Testimony issued by the General Accounting Office with an abstract that begins "GAO has sought to assist the Congress and the executive branch in considering the actions needed to support the transition to a more high performing, results-oriented, and accountable federal government. At the Committee's request, GAO provided perspective on the proposal to reinstate the authority for the President to submit government restructuring plans to the Congress for expedited review."
Date: April 3, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Information and Technology Management: Achieving Sustained and Focused Governmentwide Leadership (open access)

Information and Technology Management: Achieving Sustained and Focused Governmentwide Leadership

Testimony issued by the General Accounting Office with an abstract that begins "The rapid pace of technological change and innovation has offered unprecedented opportunities for both the government and commercial sectors to use information technology (IT) to improve performance, reduce costs, and enhance service. A range of issues have emerged about how to best manage and integrate complex information technologies and management processes so that they are aligned with mission goals, strategies, and objectives. Although IT can help the government provide services more efficiently and at lower costs, many challenges must be overcome to increase the government's ability to use the information resources at its disposal effectively, securely, and with the best service to the American people. A central focal point such as a federal Chief Information Officer (CIO) can help ensure that attention to IT issues is sustained and increase the likelihood that progress is charted and achieved. Although GAO's research has found that there is no one right way to establish a CIO position, critical success factors GAO found in leading organizations, such as aligning the position for value creation, are extremely important considerations. Finally, the experiences of statewide CIOs offer a rich set of experiences to draw …
Date: April 3, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Financial Management: Internal Control Weaknesses Leave Department of Education Vulnerable to Improper Payments (open access)

Financial Management: Internal Control Weaknesses Leave Department of Education Vulnerable to Improper Payments

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses internal control weaknesses in the Department of Education's payment process. GAO identified internal control weaknesses that sharply increase Education's vulnerability to improper payments. GAO classified the weaknesses into the following four broad categories: (1) poor segregation of duties, (2) lack of supervisory review, (3) inadequate audit trails, and (4) inadequate computer systems' application controls. GAO found that some individuals at Education can control the entire payment process for some transactions. As a result, individuals could be using agency funds for personal expenses. GAO also found that Education has serious deficiencies in its process for reviewing and approving purchases made with government credit cards. During fiscal year 2000, Education employees made more than $8 million in purchases using their government purchase cards. Without proper review and approval of these expenditures, improper use of the government charge cards may go undetected. Regarding audit trails, Education lacks adequate control over changes made to sensitive information for certain types of payments, including contracting and third party drafts. Finally, weaknesses in Education's information systems controls increases the risk of unauthorized access or disruption in services and make Education's sensitive grant …
Date: April 3, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Human Capital: Diversity in the Federal SES and Senior Levels of the U.S. Postal Service and Processes for Selecting New Executives (open access)

Human Capital: Diversity in the Federal SES and Senior Levels of the U.S. Postal Service and Processes for Selecting New Executives

Testimony issued by the Government Accountability Office with an abstract that begins "A diverse Senior Executive Service (SES), which generally represents the most experienced segment of the federal workforce, can be an organizational strength by bringing a wider variety of perspectives and approaches to policy development and decision making. In January 2003, GAO provided data on the diversity of career SES members as of October 2000 (GAO-03-34). In March 2000, GAO reported similar data for the Postal Career Executive Service (PCES) as of September 1999 (GAO/GGD-00-76). In its 2003 report, GAO also projected what the profile of the SES would be in October 2007 if appointment and separation trends did not change. In response to a request for updated information on diversity in the SES and the senior ranks of the U.S. Postal Service, GAO is providing data on race, ethnicity, and gender obtained from the Office of Personnel Management's (OPM) Central Personnel Data File and the Postal Service for (1) career SES positions as of the end of fiscal year 2007 and the SES developmental pool (i.e., GS-15 and GS-14 positions) as well as a comparison of actual fiscal year 2007 data to projections for fiscal year 2007 that …
Date: April 3, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
[Historic Marker Application: Mission Valley School] (open access)

[Historic Marker Application: Mission Valley School]

Application materials submitted to the Texas Historical Commission requesting a historic marker for the Mission Valley School, in New Braunfels, Texas. The materials include the inscription text of the marker, original application, narrative, and photographs.
Date: April 3, 2009
Creator: Texas Historical Commission
System: The Portal to Texas History
Texas Attorney General Opinion: JC-360 (open access)

Texas Attorney General Opinion: JC-360

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, John Cornyn, regarding a legal question submitted for clarification; Whether a community college district may voluntarily reduce its adopted tax rate in the same tax year (RQ-0300-JC).
Date: April 3, 2001
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: JC-361 (open access)

Texas Attorney General Opinion: JC-361

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, John Cornyn, regarding a legal question submitted for clarification; Authority of the district judge of Smith County to amend the salaries of the county auditor's office and related questions.(RQ-0302-JC).
Date: April 3, 2001
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
[Spring 2006 UNT MC calendar] (open access)

[Spring 2006 UNT MC calendar]

A document outlining the events hosted by the UNT Multicultural Center in a calendar format from January to April in 2006. There are pictures from events on each page and the logo for the MC is on each spread.
Date: April 3, 2006
Creator: University of North Texas. Multicultural Center.
System: The UNT Digital Library
[District of Columbia Courts Appropriation Accounting] (open access)

[District of Columbia Courts Appropriation Accounting]

Other written product issued by the General Accounting Office with an abstract that begins "GAO commented on the District of Columbia Courts' concerns regarding the proper accounting for certain payments made by the Courts for the Criminal Justice Act (CJA), the Counsel for Child Abuse and Neglect (CCAN), and the Guardianship programs, focusing on whether: (1) prior fiscal year payments made under a continuing resolution should be charged to the defender services appropriation; (2) federal payments and defender services appropriations were available to pay prior years CJA, CCAN, and Guardianship program obligations; and (3) the Courts would violate the Antideficiency Act by continuing to incur obligations for court-appointed attorneys if fiscal year 2000 appropriations are insufficient to pay all fiscal year 2000 obligations for these programs. GAO held that: (1) payments made under the continuing resolution may be properly charged to the defender services appropriation; (2) federal payments and defender services appropriations were available to pay for prior years obligations; and (3) the Courts would not violate the Antideficiency Act by incurring additional obligations after the defender services appropriation was exhausted."
Date: April 3, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Sleep in College Students (open access)

Sleep in College Students

In this University Scholars Day keynote address, Dr. Daniel J. Taylor presented the preliminary results from two of his recently completed studies in the Sleep Lab in the Department of Psychology at the University of North Texas.
Date: April 3, 2008
Creator: Taylor, Daniel J.
System: The UNT Digital Library
Tool Gear Documentation (open access)

Tool Gear Documentation

Tool Gear is designed to allow tool developers to insert instrumentation code into target programs using the DPCL library. This code can gather data and send it back to the Client for display or analysis. Tools can use the Tool Gear client without using the DPCL Collector. Any collector using the right protocols can send data to the Client for display and analysis. However, this document will focus on how to gather data with the DPCL Collector. There are three parts to the task of using Tool Gear to gather data through DPCL: (1) Write the instrumentation code that will be loaded and run in the target program. The code should be in the form of one or more functions, which can pass data structures back to the Client by way of DPCL. The collections of functions is compiled into a library, as described in this report. (2) Write the code that tells the DPCL Collector about the instrumentation and how to forward data back to the Client. (3) Extend the client to accept data from the Collector and display it in a useful way. The rest of this report describes how to carry out each of these steps.
Date: April 3, 2002
Creator: May, J & Gyllenhaal, J
System: The UNT Digital Library
[Check statement for Shannon Bailey's boarding pass] (open access)

[Check statement for Shannon Bailey's boarding pass]

Check statement of $378.80 made to Shannon Bailey from Southwest Airlines on April 3, 2007. Travel itinerary of a total payment of $378.80 for Shannon Bailey to attend the National Stonewall Democrats Leadership Conference.
Date: April 3, 2007
Creator: unknown
System: The UNT Digital Library
Oral History Interview with Carroll E. Prescott, April 3, 2002 (open access)

Oral History Interview with Carroll E. Prescott, April 3, 2002

The National Museum of the Pacific War presents an oral interview with Carroll Prescott. Prescott joined the Marine Corps in July 1941 and was at Salt Lake Camp (about a mile from Pearl Harbor) on December 7, 1941. He was assigned to the 4th Defense Battalion as a gunner on a 3-inch anti-aircraft gun. His whole battalion was on the aircraft tender USS Tangier on December 25 when the entire task force turned around; they were 2-3 hours from landing on Wake. He left Pearl Harbor on March 18, went to the New Hebrides and landed on Vela Lavella on August 14, 1943. They went to New Zealand and were retrained on the 3-inch guns. Prescott went over the hill in New Zealand. He was on Hilo, Hawaii (training for the invasion of Japan) when he heard the war was over. They went to Sasebo, Japan and he stood guard duty. There's a photocopy picture of Prescott in the folder.
Date: April 3, 2002
Creator: Prescott, Caroll E.
System: The Portal to Texas History
Oral History Interview with Norman Palmer, April 3, 2003 (open access)

Oral History Interview with Norman Palmer, April 3, 2003

The National Museum of the Pacific War presents an oral interview with Norman Palmer. Palmer was born in 1922 in Tiosa, Indiana. He enlisted in the Army in January, 1942 and took basic training at Fort Robinson, Arkansas where he was assigned to the Medical Corps. From there, he went to Fort Benning, Georgia and worked ina field hospital until he took and passed the Army Air Forces cadet training tests. He reported to preflight training in San Antonio in December, 1942. Palmer earned his wings and was commissioned in August 1943 just prior to reporting for duty with the 309th Bomb Wing in South Carolina. Palmer was assigned to a B-25 crew as copilot and flew a new bomber to North Africa in December, where they were attached to the 310th Bomb Group stationed on Corsica. Palmer describes bombing missions over Italy and southern France. Palmer flew 40 missions in a B-25 as a copilot and 30 as a pilot. After 70 missions, Palmer was sent home in September, 1944. Palmer was assigned as a flight instructor at Altus, Oklahoma after he returned. When the war ended, Palmer was assigned to the Transport Command where he ferried planes. Later …
Date: April 3, 2003
Creator: Palmer, Norman
System: The Portal to Texas History
Oral History Interview with Raymond F. Hasker, April 3, 2003 (open access)

Oral History Interview with Raymond F. Hasker, April 3, 2003

The National Museum of the Pacific War presents an oral interview with Raymond F. Hasker. He was born in Reading, Pennsylvania on October 22, 1922 and enlisted in the Navy on December 11, 1940. After graduating from Aviation Machinist School in May 1941, he sailed on the USS Wharton (AP-7) to Pearl Harbor. During the Japanese attack on December 7, he recalls removing wounded sailors from the water near the USS Pennsylvania (BB-38) to the Mobile Hospital at Landing A and pulling damaged PBYs from the airfield with a tractor. He also recounts that he and other sailors spent the night on the roof of the Operations Building at Hickham Airfield armed with antiquated machine guns in anticipation of a Japanese troop landing. He describes taking photos of Eleanor Roosevelt during a visit to Honolulu. He also recounts a flight with an admiral in a new model aircraft that was known to be problematic. He describes how the plane crash landed in the water and the admiral telling him he was grounding all future flights in that model. He recalls that he got so bored while stationed at Pearl Harbor that he volunteered for Parachute Rigging school and graduated with …
Date: April 3, 2003
Creator: Hasker, Raymond F.
System: The Portal to Texas History
Oral History Interview with Joe Haines, April 3, 2007 (open access)

Oral History Interview with Joe Haines, April 3, 2007

The National Museum of the Pacific War presents an interview with Joe Haines. Haines joined the Army Air Forces in 1942. He was assigned to the 9th Bomb Group in a B-17. He served as their photographer. He traveled to North Africa and provides some detail of his job photographing various events in the war, from the B-17, including missions when they were bombing or getting hit with flak. They traveled to Italy, and he describes meeting Pope Pius the 12th and a shares number of other stories from his travels in Italy. They flew around 40 missions. He was discharged in August of 1945.
Date: April 3, 2007
Creator: Haines, Joe
System: The Portal to Texas History
Oral History Interview with Ethel Tucker, April 3, 2007 (open access)

Oral History Interview with Ethel Tucker, April 3, 2007

Transcript of an oral interview with Ethel Tucker. She discusses life prior to and on the homefront during the World War II. She gives a detailed portion of her history of going to New York City to work while waiting for her husband to return to port. Her husband was in the U.S. Navy at the time, and she shared an apartment with some of the other wives.
Date: April 3, 2007
Creator: Tucker, Ethel
System: The Portal to Texas History
Oral History Interview with Ruth Hary, April 3, 2003 (open access)

Oral History Interview with Ruth Hary, April 3, 2003

The National Museum of the Pacific War presents an interview with Ruth Hary. Ruth was married to Edward Hary, a former submariner. She shares information of her family history, stories of civilian life during World War II, details of Edward’s time in the service, as well as anecdotes of their marriage in September of 1943. During wartime, Ruth worked at Texas A&M University until she had their first child.
Date: April 3, 2003
Creator: Hary, Ruth
System: The Portal to Texas History
Oral History Interview with Hershel Downing, April 3, 2003 (open access)

Oral History Interview with Hershel Downing, April 3, 2003

The National Museum of the Pacific War presents an oral interview with Hershel Downing. Downing was drafted into the Army and served as a platoon sergeant with the 81st Infantry Division, 306th Medical Battalion. He was in charge of the motor pool and also dispatched ambulances. Downing describes evacuating and assisting wounded soldiers. He briefly describes his service on Palau, Leyte, and during the occupation of Japan. Downing was discharged from the service when he returned to the US.
Date: April 3, 2003
Creator: Downing, Hershel
System: The Portal to Texas History