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Financial Audit: Capitol Preservation Fund's Fiscal Years 2001 and 2000 Financial Statements (open access)

Financial Audit: Capitol Preservation Fund's Fiscal Years 2001 and 2000 Financial Statements

A letter report issued by the General Accounting Office with an abstract that begins "GAO audited the financial statements of the Capitol Preservation Fund for fiscal years 2001 and 2000. GAO found that the financial statements (1) were presented fairly in conformity with U.S. generally accepted accounting principles, (2) contained no material weaknesses in internal control over financial reporting and compliance with laws and regulations, and (3) complied with the provisions of laws and regulations tested."
Date: May 17, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Military Transformation: Army Actions Needed to Enhance Formation of Future Interim Brigade Combat Teams (open access)

Military Transformation: Army Actions Needed to Enhance Formation of Future Interim Brigade Combat Teams

A letter report issued by the General Accounting Office with an abstract that begins "In 1999, the Army announced its plans to transform its forces during the next 30 years to enable them to deploy more rapidly and operate more effectively during all types of military conflicts, from small-scale contingencies to major wars. The Army's goal is to be able to deploy a brigade anywhere in the world within 96 hours, a division within 120 hours, and five divisions within 30 days. The first step is to form and equip six interim brigade combat teams by 2008. Created to fill a gap in military capability, the teams are intended to be a lethal and survivable deterrent force that can be rapidly deployed around the world. The commanders in chief envision different uses for the teams according to the unique requirements of their respective regions. However, they generally agree that the teams should provide them with a broader choice of capabilities to meet their operational needs. The Army faces many challenges in assembling its first team. For example, some planned combat capabilities will not be present when the team is certified for deployment next year. In addition, the interim armored vehicle …
Date: May 17, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
The Accounting Profession: Status of Panel on Audit Effectiveness Recommendations to Enhance the Self-Regulatory System (open access)

The Accounting Profession: Status of Panel on Audit Effectiveness Recommendations to Enhance the Self-Regulatory System

A letter report issued by the General Accounting Office with an abstract that begins "The accounting profession maintains a voluntary, self-regulatory system through the American Institute of Certified Public Accountants (AICPA) that includes establishing professional standards, monitoring compliance with professional standards, disciplining members for improper acts and substandard performance, and conducting oversight. The Panel of Audit Effectiveness, set up to examine the AICPA's methods, made recommendations to enhance the accounting profession's self-regulatory system. Implementing actions taken or in process have addressed many of the Panel's recommendations. However, the Panel's recommendations did not fully address the limitations of the self-regulatory system identified in its report. Also, some of the Panel's recommendations were either not accepted or are still under study. Additional experience is needed to evaluate the effectiveness of actions taken or planned. However, the system is fragmented, uncoordinated, and has a disciplinary function that is widely perceived to be ineffective. The self-regulatory system is unable to protect the confidentiality of investigative information about alleged audit failures or other disciplinary matters concerning members of the profession. The lack of such protective powers hinders the timing of investigations and affects the public's perception of the self-regulatory system's effectiveness. The Panel recognized the …
Date: May 17, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Food and Drug Administration: Effect of User Fees on Drug Approval Times, Withdrawals, and Other Agency Activities (open access)

Food and Drug Administration: Effect of User Fees on Drug Approval Times, Withdrawals, and Other Agency Activities

A letter report issued by the General Accounting Office with an abstract that begins "Ten years ago, Congress passed the Prescription Drug User Fee Act to speed up the review process used to ensure that new drugs and biological products are safe and effective. GAO found that the act has provided the Food and Drug Administration (FDA) with the funding needed to hire more drug reviewers, which has led to faster availability of new drugs to the United States. Approval times have shortened both for priority drugs--those that FDA expects to offer significant therapeutic benefits beyond drugs already on the market--and standard drugs, which are not thought to have significant therapeutic benefits beyond available drugs. Although the act has increased the funds available for FDA's drug and biological reviews, funds for other activities, such as the regulation of foods and medical devices, have shrunk as a share of FDA's overall budget. The 1997 amendments to the act, which shortened review schedules and set new performance goals to reduce overall drug development time, have increased reviewer workload at FDA. GAO found that some drug reviewers may have forgone training and professional development opportunities to ensure that the new goals were met. …
Date: September 17, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Single-Family Housing: Opportunities to Improve Federal Foreclosure and Property Sale Processes (open access)

Single-Family Housing: Opportunities to Improve Federal Foreclosure and Property Sale Processes

A letter report issued by the General Accounting Office with an abstract that begins "Federal programs in the Federal Housing Administration (FHA), the Department of Veterans Affairs (VA), and the Rural Housing Service (RHS) promote mortgage financing for low-income, first-time, minority, veteran, and rural home buyers. Congress has also chartered private corporations--Fannie Mae and Freddie Mac--to provide mortgage lending and to promote homeownership opportunities. Many homeowners fall behind in their mortgage payments each year due to unemployment, health problems, or the death of a provider. To avoid high cost foreclosure proceedings when home buyers fall behind on their obligations, FHA, VA, and RHS instruct mortgage servicers, typically large financial institutions, to assist the home buyers in bringing their mortgage payments current. Despite these efforts, in 118,000 cases in 2000 the mortgage servicers engaged in various foreclosure proceedings under the direction of the organizations. FHA procedures delay the initiation of critical steps necessary to preserve the value of foreclosed properties and to sell them quickly. Although Fannie Mae, Freddie Mac, VA, and RHS designate one entity as responsible for the custody, maintenance, and sale of foreclosed properties, FHA divides these responsibilities between its mortgage servicers and management and marketing contractors, which …
Date: April 17, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
National Airspace System: Status of FAA's Standard Terminal Automation Replacement System (open access)

National Airspace System: Status of FAA's Standard Terminal Automation Replacement System

A letter report issued by the General Accounting Office with an abstract that begins "Since September 1996, the Federal Aviation Administration (FAA) has been developing the Standard Terminal Automation Replacement System (STARS) project to replace the outdated computer equipment that air traffic controllers currently use in some facilities to control air traffic within 5 to 50 nautical miles of an airport. Comparing the currently projected cost and deployment schedule for STARS with the original cost and schedule is difficult because the program presently bears little resemblance to the program envisioned in 1996. FAA has officially changed the cost, schedule, and requirements for STARS twice. In October 1999, FAA estimated the cost for its new approach at $1.4 billion, with a schedule to begin deploying STARS in 2002 at 188 facilities and complete installation at all facilities by 2008. The second change occurred in March 2002, when FAA lowered its estimate from $1.4 billion to $1.33 billion, reduced the number of facilities receiving STARS from 188 to 74, and changed the date to complete installation at all facilities from 2008 to 2005. FAA responded to the Department of Transportation Inspector General's concerns about the agency's plans for deploying STARS in Philadelphia …
Date: September 17, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
U.S. Coins: Public Views on Changing Coin Design (open access)

U.S. Coins: Public Views on Changing Coin Design

A letter report issued by the General Accounting Office with an abstract that begins "The designs on three of the most common U.S. coins, the penny, nickel, and dime, have remained largely unchanged for over 50 years. The 50 State Quarters Program, involving a set of recurring designs commemorating each state, has been credited with generating renewed interest in the quarter by collectors and the public. A recent redesign of the new dollar coin has also increased the public's interest in collecting the coin, but it is not widely circulating. Concerned about the level of public interest in coins and the circulation of the dollar coin, Congress mandated a GAO review of U.S. coin design, with particular attention to increasing circulation of the dollar coin. GAO contracted with the Gallup Organization to survey a representative sample of U.S. adults to obtain public views on various coin design questions, including public preference for coin denominations, coin design features, the frequency of change in coin design, and ways to increase acceptance and use of the new dollar coin."
Date: December 17, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Space Station: Actions Under Way to Manage Cost, but Significant Challenges Remain (open access)

Space Station: Actions Under Way to Manage Cost, but Significant Challenges Remain

A letter report issued by the General Accounting Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) revealed that the cost to complete assembly of the international space station has risen from $25 billion to $30 billion. Much of that cost growth is due to inadequate definition of requirements, changes in program content, schedule delays, and poor program oversight. Weaknesses in the program's cost-estimating process call into question the credibility of NASA's plans to carry out its budget through fiscal year 2006. The cost growth has also severely affected the space station's ability to conduct scientific research. NASA has instituted several management and cost-estimating reforms, including a life-cycle cost estimate, a program management plan, and a reprioritized science program. However, significant challenges remain. Preparation of the life-cycle cost estimate may be difficult because NASA's financial management system is unable to adequately track space station costs. Many tasks and studies being undertaken will not be completed until September 2002, leaving NASA with little time to incorporate its results into its budget for fiscal year 2004. Finally, NASA has yet to reach an agreement with its international partners on an acceptable on-orbit configuration, the sharing of research facilities, …
Date: July 17, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Great Lakes: EPA Needs to Define Organizational Responsibilities Better for Effective Oversight and Cleanup of Contaminated Areas (open access)

Great Lakes: EPA Needs to Define Organizational Responsibilities Better for Effective Oversight and Cleanup of Contaminated Areas

A letter report issued by the General Accounting Office with an abstract that begins "To protect the Great Lakes and to address common water quality problems, the United States and Canada entered into the bilateral Great Lakes Water Quality Agreement in 1972. The agreement has been amended several times, most recently in 1987. That year, the two countries agreed to cooperate with state and provincial governments to develop and implement remedial action plans (RAPs) for designated areas in the Great Lakes Basin--areas contaminated, for example, by toxic substances. The Environmental Protection Agency (EPA) leads the effort to meet the goals of the Great Lakes Water Quality Agreement, which include RAP development and implementation. As of April 2002, all of the 26 contaminated areas in the Great Lakes Basin that the United States is responsible for have completed the first stage of the RAP process; however, only half have completed the second stage. Even though EPA has been charged with leading the effort to meet the goals of the agreement, it has not clearly delineated responsibility for oversight of RAPs within the agency, and, citing resource constraints and the need to tend to other Great Lakes priorities, reduced its staff and …
Date: May 17, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
International Trade: Federal Action Needed to Help Small Businesses Address Foreign Patent Challenges (open access)

International Trade: Federal Action Needed to Help Small Businesses Address Foreign Patent Challenges

A letter report issued by the General Accounting Office with an abstract that begins "Small and start-up businesses are principal sources of innovation and are vital to U.S. economic growth. Statistics show that small business created more than 5.5 million new jobs in the United States during the 1990s. In the current global economy, protecting innovations in the United States and abroad is an important component of small businesses' ability to develop overseas markets. The cost of obtaining, maintaining, and enforcing foreign patents is the most significant foreign patent impediment that small businesses encounter. GAO found that obtaining patents abroad is costly for several reasons: (1) companies typically seek patents in several other countries simultaneously and incur costs in each location, (2) some foreign patent office fees are substantially higher than corresponding U.S. Patent and Trademark Office fees, and (3) foreign patent laws and requirements are complex and difficult to understand causing companies to incur substantial U.S. and foreign legal fees. The businesses GAO surveyed said that the impediments they encounter have discouraged or prevented them from obtaining as much foreign patent protection as they would like. Large businesses are better equipped to deal with foreign patent impediments because they …
Date: July 17, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Political Organizations: Data Disclosure and IRS's Oversight of Organizations Should Be Improved (open access)

Political Organizations: Data Disclosure and IRS's Oversight of Organizations Should Be Improved

A letter report issued by the General Accounting Office with an abstract that begins "Tax-exempt organizations seeking to influence political elections--called Section 527 organizations--are estimated to spend millions of dollars annually in federal elections. These organizations use unregulated "soft money" for issue advocacy, such as sponsoring an advertisement that supports or opposes a candidate's position on an issue. Although all states require these groups to publicly release data on their finances and activities, no central source for such data exists. In July 2000, Congress passed legislation requiring Section 527 organizations to provide data on their purposes, officers, contributors, and expenses to the Internal Revenue Service (IRS) for public disclosure. IRS has established a website for this purpose, but GAO found that the website is difficult to use, and most of the disclosed data are not electronically searchable and downloadable--which can inhibit timely analysis of the relationship between political organizations and the influence of soft money on federal campaigns. IRS has done little to oversee Section 527 organizations' compliance with the law's filing and reporting requirements. As a result, IRS can provide four assurances that the data it disclosed on its website are timely, complete, and correct. IRS officials said that …
Date: July 17, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Lessons Learned From Electricity Restructuring: Transition to Competitive Markets Underway, but Full Benefits Will Take Time and Effort to Achieve (open access)

Lessons Learned From Electricity Restructuring: Transition to Competitive Markets Underway, but Full Benefits Will Take Time and Effort to Achieve

A chapter report issued by the General Accounting Office with an abstract that begins "The electricity industry in the United States is undergoing major change, the outcomes of which will affect every consumer. The industry is restructuring from one where electricity prices are set by regulation to one in which competitive markets set the price. GAO was asked to report on the extent to which federal and state actions, to date, have achieved the goal of restructuring. GAO discusses lessons learned from efforts to date."
Date: December 17, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Building Security: Interagency Security Committee Has Had Limited Success in Fulfilling Its Responsibilities (open access)

Building Security: Interagency Security Committee Has Had Limited Success in Fulfilling Its Responsibilities

A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed efforts by the Interagency Security Committee (ISC) to protect critical federal infrastructure since the committee was created in 1995. ISC is chaired by the General Services Administration (GSA) and comprises 14 department-level agencies and other executive agencies and officials. ISC's primary responsibilities are to (1) establish policies for security in and protection of federal facilities; (2) develop and evaluate security standards for federal facilities, develop a strategy for ensuring compliance with such standards, and oversee the implementation of appropriate security measures in federal facilities; and (3) take the steps necessary to enhance the quality and effectiveness of security and protection of federal facilities. ISC has carried out some of its responsibilities, but it has made little progress on others. During the past 7 years, ISC has developed and issued security design criteria and minimum standards for building access procedures; disseminated information to member agencies, for their consideration and implementation, on entry security technology for buildings needing the highest security levels; and through its meetings and 13 working groups, provided a forum for federal agencies to discuss security issues and share information and ideas. ISC …
Date: September 17, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Deposit Summary (open access)

Deposit Summary

Deposit summary of $1,000.00 made on October 17, 2002.
Date: October 17, 2002
Creator: unknown
System: The UNT Digital Library
A Novel Method for the Removal of Trace Concentration of Elemental Mercury From Utility Emissions (open access)

A Novel Method for the Removal of Trace Concentration of Elemental Mercury From Utility Emissions

A new technique for removal of elemental mercury from emissions of coal-fired utilities was investigated. The key idea is to selectively photo ionize the mercury atoms. A strong electric field gradient then drags them to the negative plate where they can be collected and removed.
Date: September 17, 2002
Creator: Katz, Joseph L.
System: The UNT Digital Library
Space Transportation: Challenges Facing NASA's Space Launch Initiative (open access)

Space Transportation: Challenges Facing NASA's Space Launch Initiative

A letter report issued by the General Accounting Office with an abstract that begins "In 2001, the National Aeronautics and Space Administration (NASA) began undertaking a new effort--the Space Launch Initiative (SLI)--to develop a new generation of space transportation vehicles. SLI is expected to result in development of the second generation of reusable launch vehicles, the space shuttle being the first generation. NASA plans to define basic requirements for its second-generation reusable launch vehicle--that is, what the crew size will be, what the payload capacity will be, and what designs or architectures are worth pursuing--by November 2002. However, considerable challenges must be addressed before NASA can accomplish this. First, NASA has to complete a reassessment of its overall space transportation plans. Second, NASA is currently reassessing the future of the International Space Station. The decisions it will make as part of this evaluation, such as how many crew will operate the station, will have a dramatic impact on NASA's requirements for a second-generation vehicle. Third, NASA needs to decide whether the SLI program will be developed jointly with the Department of Defense (DOD) and, if so, how can it accommodate DOD's requirements for a reusable launch vehicle. Until NASA finalizes …
Date: September 17, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Department of the Interior: Office of Aircraft Services and Bureaus Can More Fully Recover and Further Reduce Aviation Program Costs (open access)

Department of the Interior: Office of Aircraft Services and Bureaus Can More Fully Recover and Further Reduce Aviation Program Costs

A letter report issued by the General Accounting Office with an abstract that begins "The Department of the Interior has cut its aviation accident rate in half since 1975--from 18.8 accidents to 8.7 per 100,000 flight hours. The department's lower accident rate can be attributed to the implementation of a standard aviation operating policy and to aviation safety standards that exceed the Federal Aviation Administration's requirements. The Office of Aircraft Services (OAS) has not fully recovered aviation program costs. From fiscal years 1999 to 2000, OAS has charged bureaus about $4 million less than actual costs, representing an undercharge of about two percent. OAS set rates that were based on flight hour projections of actual usage that turned out to be low, and OAS did not include all the cost elements that needed to be considered. Periodic monitoring of the rates and actual costs would ensure that all costs are recovered. OAS has yet to develop a more cost-effective approach for using aircraft. To cut costs, OAS has reduced its staffing levels by 24 percent since 1992."
Date: April 17, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Prescription Drugs: State Monitoring Programs Provide Useful Tool to Reduce Diversion (open access)

Prescription Drugs: State Monitoring Programs Provide Useful Tool to Reduce Diversion

A letter report issued by the General Accounting Office with an abstract that begins "Prescription drug diversion is the channeling of pharmaceuticals for illegal purposes or abuse. According to the Drug Enforcement Administration (DEA), increased prescription drug abuse and emergency room admissions, as well as the theft and illegal resale of prescription drugs, indicate that drug diversion is a growing problem associated with addiction, overdose, and death. All 15 state prescription drug monitoring programs (PDMP) collect information about the prescribing, dispensing, and use of prescription drugs and distribute it to medical practitioners, pharmacies, and state law enforcement and regulatory agencies. However, the programs differ in terms of objectives, design, and operations. In addition to helping law enforcement identify and prevent prescription drug diversion, program objectives also include education of the public, physicians, and pharmacists about the nature and extent of the problem, and medical treatment options for abusers of diverted drugs. The programs' designs vary by specific drugs covered and by the type of state agency in which they are housed. Some programs use the prescription data proactively to identify trends or patterns of use and to respond to law enforcement requests. Others use it only to respond to requests. …
Date: May 17, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Information Management: Challenges in Managing and Preserving Electronic Records (open access)

Information Management: Challenges in Managing and Preserving Electronic Records

A letter report issued by the General Accounting Office with an abstract that begins "Agencies are increasingly moving to an electronic environment rather than paper records. Because electronic records provide comprehensive documentation of essential government functions and provide information necessary to protect government and citizen interests, their proper management is essential. Further, the preservation of significant documents and other records is crucial for the historical record. Responsibility for the government's electronic records lies with the National Archives and Records Administration (NARA). NARA completed an assessment of the current federal record keeping environment in 2001 which concluded that although agencies are creating and maintaining records appropriately, most remain unscheduled, and records of historical value are not being identified and provided to NARA for archival preservation. Although NARA plans to improve its guidance and to address technology issues, its plans do not address the low priority generally given to records management programs, nor the issue of systematic inspections. Recognizing the limitations of its technical strategies to support preservation, management, and sustained access to electronic records, NARA is planning to design, acquire, and manage an advanced electronic records (ERA) system. However, NARA is behind schedule for the ERA system, largely because of flaws …
Date: June 17, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Federal Sunset Proposals: Developments in the 94th to 107th Congresses (open access)

Federal Sunset Proposals: Developments in the 94th to 107th Congresses

None
Date: June 17, 2002
Creator: McMurtry, Virginia A.
System: The UNT Digital Library
Renewal Communities Initiative: Background and Overview (open access)

Renewal Communities Initiative: Background and Overview

This report discusses the Renewal Communities (RC) Initiative, which combines tax credits and other provisions designed to revive some of the nation’s more impoverished areas.
Date: May 17, 2002
Creator: Mulock, Bruce K.
System: The UNT Digital Library
Daylight Saving Time (open access)

Daylight Saving Time

This report provides a brief history of the issues surroundings DST, an outline of the legislative that created and modified it, and a list of references to more discussions.
Date: December 17, 2002
Creator: Yacker, Heidi G.
System: The UNT Digital Library
Texas Racing Commission Annual Report: 2002 (open access)

Texas Racing Commission Annual Report: 2002

Annual report of the Texas Racing Commission describing goals, activities, and accomplishments during fiscal year 2002
Date: June 17, 2002
Creator: Texas Racing Commission
System: The Portal to Texas History
Texas Racing Commission Annual Report: 2001 (open access)

Texas Racing Commission Annual Report: 2001

Annual report of the Texas Racing Commission describing goals, activities, and accomplishments during fiscal year 2001
Date: July 17, 2002
Creator: Texas Racing Commission
System: The Portal to Texas History