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Financial Audit: Restatements to the Department of State's Fiscal Year 2003 Financial Statements
Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. An issue meriting concern and close scrutiny that emerged during our fiscal year 2004 CFS audit was the growing number of Chief Financial Officers (CFO) Act agencies that restated certain of their financial statements for fiscal year 2003 to correct errors. Errors in financial statements can result from mathematical mistakes, mistakes in the application of accounting principles, or oversight or misuse of facts that existed at the time the financial statements were prepared. Frequent restatements to correct errors can undermine public trust and confidence in both the entity and all responsible parties. Further, when restatements do occur, it is important that financial statements clearly communicate and readers of the restated financial statements understand that the financial statements originally issued by management in the previous year and the opinion thereon should no longer be …
Date:
September 20, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Patents: Information about the Publication Provisions of the American Inventors Protection Act
A letter report issued by the General Accounting Office with an abstract that begins "The U.S. Patent and Trademark Office (USPTO) receives over 300,000 patent applications each year. Before the American Inventors Protection Act of 1999, USPTO was required by law to keep the information on patent applications confidential until a patent was granted. The act modified this requirement and mandated that USPTO publish most patent applications 18 months after filing. One exception to this requirement is available to patent applicants filing only in the United States. These applicants can request that their application not be published. The act required GAO to provide information on how patent applications have been affected by the 18-month publication provisions. GAO was required to determine (1) the number of patent applications filed only in the United States, and (2) whether certain differences exist between published and unpublished patent applications. Specifically, GAO examined differences relating to whether the applicant was a large or small entity, the percentage of patents issued by USPTO and applications abandoned by the applicants, and the length of time between filing an application and when USPTO issued a patent or the application was abandoned."
Date:
May 20, 2004
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Maritime Security: National Strategy and Supporting Plans Were Generally Well-Developed and Are Being Implemented
A letter report issued by the Government Accountability Office with an abstract that begins "The safety and economic security of the United States depends on the secure use of the world's seaports and waterways. Homeland Security Presidential Directive-13 (HSPD-13, also referred to as National Security Presidential Directive-41) directs the coordination of U.S. maritime security policy through the creation of a National Strategy for Maritime Security and supporting implementation plans. GAO was asked to evaluate this strategy and its eight supporting plans. This report discusses: (1) the extent to which the strategy and its supporting plans contain desirable characteristics of an effective national strategy, and (2) the reported status of the implementation of these plans. To conduct this work, GAO evaluated the National Strategy for Maritime Security and its supporting plans against the desirable characteristics of an effective national strategy that GAO identified in February 2004, reviewed HSPD-13 and supporting plans, and reviewed documents on the status of the plans' implementation."
Date:
June 20, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Pension Benefit Guaranty Corporation: Financial Challenges Highlight Need for Improved Governance and Management
Testimony issued by the Government Accountability Office with an abstract that begins "The Pension Benefit Guaranty Corporation (PBGC) insures the retirement future of nearly 44 million people in over 29,000 private-sector defined benefit pension plans. In July 2003, GAO designated PBGC's single-employer pension insurance program--its largest insurance program--as "high risk," including it on GAO's list of major programs that need urgent Congressional attention and agency action. The program remains on the list today with a financial deficit of just over $11 billion, as of September 2008. The committee asked GAO to discuss our recent work on PBGC. Specifically, this testimony addresses two issues: (1) PBGC's financial vulnerabilities, and (2) the governance, oversight, and management challenges PBGC faces. To address these objectives, we are relying on our prior work assessing PBGC's long-term financial challenges, and several reports that we have published over the last two years on PBGC governance and management. GAO has made a number of recommendations and identified matters for Congressional consideration in these reports, and PBGC is implementing some of these recommendations. No new recommendations are being made as part of this testimony."
Date:
May 20, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Defense Manufacturing Technology Program: More Joint Projects and Tracking of Results Could Benefit Program
A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) established the Defense Manufacturing Technology Program to develop and apply advanced manufacturing technologies to reduce the total cost and improve the manufacturing quality of weapon systems. By maturing and validating emerging manufacturing technology and transferring it to the factory floor, the program bridges the gap between technology invention and industrial application. The program, which has existed in various forms since the 1950's, received about $200 million in funding fiscal year 2001. DOD's Office of the Under Secretary of Defense provides guidance and oversight to the Army, Navy, Air Force, and the Defense Logistics Agency (DLA), but each establishes its own policies and procedures for running the program and determines which technologies to develop. Users told GAO that the program was responding to their needs by developing technologies, products, and processes that reduced the cost and improved the quality of weapons systems. To the extent practicable, DOD used competitive procedures to award the work done under the program. The Army, Air Force, and DLA competitively awarded most of the projects GAO reviewed for fiscal years 1999 and 2000, and the remaining non-competitive …
Date:
September 20, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Human Capital: Opportunities to Improve Federal Continuity Planning Guidance
A letter report issued by the General Accounting Office with an abstract that begins "Federal agencies must have the capacity to serve the public during disruptions to normal operations. This depends, in part, on continuity efforts that help agencies marshal, manage, and maintain their most important asset--their people, or human capital. GAO identified the human capital considerations relevant to federal continuity efforts; described efforts by the Federal Emergency Management Agency (FEMA) and the Office of Personnel Management (OPM) to address these considerations relevant to continuity of operations (COOP); and described the role Federal Executive Boards (FEB) play in coordinating such efforts outside Washington, D.C."
Date:
April 20, 2004
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Aviation Runway and Ramp Safety: Sustained Efforts to Address Leadership, Technology, and Other Challenges Needed to Reduce Accidents and Incidents
A letter report issued by the Government Accountability Office with an abstract that begins "While aviation accidents in the United States are relatively infrequent, recent incidents have heightened concerns about safety on airport runways and ramps. As the nation's aviation system becomes more crowded every day, increased congestion at airports may exacerbate ground safety concerns. To safely handle the anticipated larger volumes of air traffic, the Federal Aviation Administration (FAA) is implementing the Next Generation Air Transportation System (NextGen) to better manage air traffic both in the air and on the ground. GAO was asked to evaluate (1) the progress being made in addressing runway safety and what additional measures, if any, could be taken and (2) the factors affecting progress in improving ramp safety and what is being done by FAA and others to address those factors. We reviewed runway and ramp safety data, interviewed agency officials and industry stakeholders, and surveyed experts."
Date:
November 20, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Department of Energy: Key Challenges Remain for Developing and Deploying Advanced Energy Technologies to Meet Future Needs
A letter report issued by the Government Accountability Office with an abstract that begins "Despite periodic price shocks and related energy crises, the United States is even more dependent on crude oil and natural gas than it was almost 30 years ago. And, without dramatic change, the nation will become ever more reliant on imported oil and natural gas with attendant threats to national security. The nation has also become concerned about global warming, which has been linked to carbon dioxide emissions from burning coal and oil. To address these concerns, the Department of Energy (DOE) has funded research and development (R&D) on advanced renewable, fossil, and nuclear energy technologies. GAO examined the (1) R&D funding trends and strategies for developing advanced energy technologies, (2) key barriers to developing and deploying advanced energy technologies, and (3) efforts of the states and six selected countries to develop and deploy advanced energy technologies. GAO reviewed DOE R&D budget data and strategic plans and interviewed DOE officials and scientists, U.S. industry executives, independent experts, and state and foreign government officials."
Date:
December 20, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Drug Control: U.S. Counternarcotics Cooperation with Venezuela Has Declined
A letter report issued by the Government Accountability Office with an abstract that begins "Hundreds of metric tons of cocaine flow annually from South America toward the United States, threatening the security and well-being of U.S. citizens. Since 2000, the United States has provided about $8 billion to countries in the region to disrupt drug trafficking. Most of this assistance went to Colombia to reduce illicit drug production and improve security. In March 2009, the Department of State reported that Venezuela had become a major transit route for cocaine out of Colombia, with a more than fourfold increase in cocaine flow between 2004 and 2007. We determined (1) what is known about cocaine trafficking through Venezuela, (2) what is known about Venezuelan support for Colombian illegal armed groups, and (3) the status of U.S and Venezuelan counternarcotics cooperation since 2002. To address these objectives, we reviewed U.S. counternarcotics reports, assessments, and other documents regarding illicit drugs transiting Venezuela. We also traveled to Venezuela and Colombia to discuss these matters with U.S. and foreign government officials."
Date:
July 20, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Courthouses: Rent Increases Due to New Space and Growing Energy and Security Costs Require Better Tracking and Management
A letter report issued by the Government Accountability Office with an abstract that begins "The judiciary pays over $900 million in rent annually to GSA for court-related space, and this amount represents a growing proportion of the judiciary's budget. The judiciary's rent payments are deposited into GSA's Federal Buildings Fund (FBF), a revolving fund used to finance GSA's real property services, including the construction and repair of federal facilities under GSA control. In December 2004, the judiciary requested a $483 million dollar permanent, annual rent exemption, which GSA denied, saying that it undermined the intent of FBF and that GSA was unlikely to obtain appropriations to replace lost FBF income. GAO identified (1) recent trends in the judiciary's rent and space occupied and (2) challenges that the judiciary faces in managing its rent costs."
Date:
June 20, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Disability Programs: More Strategic Coordination Could Help Overcome Challenges to Needed Transformation
A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, GAO designated federal disability programs as a high-risk area because federal disability programs remained grounded in outmoded concepts that have not been updated to reflect the current state of science, medicine, technology, and labor market conditions. In addition, the Social Security Administration (SSA) and the Department of Veterans Affairs (VA) faced management challenges, especially with their disability claims processing. Further, disability experts have expressed concerns about the level of coordination among the many federal agencies that provide benefits and services to individuals with disabilities. GAO was asked to determine: (1) what steps SSA and VA have taken to modernize their disability programs and (2) to what extent SSA and VA coordinate with other federal agencies that provide services to individuals with disabilities. To do this, GAO reviewed literature, agency strategic plans and performance and accountability reports, and interviewed agency officials."
Date:
May 20, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for The American Society of International Law for 1997-1999
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the American Society of International Law's financial statement audit reports to determine whether it complied with the financial reporting requirements of the law. GAO found no reportable instances of noncompliance, and the audit report included the auditors' opinions that the corporation's financial statements were presented fairly in accordance with generally accepted accounting principles."
Date:
February 20, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Ski Patrol System, Incorporated, for Fiscal Years 2001 and 2000
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements for the National Ski Patrol System, Incorporated, for fiscal years 2000 and 2001. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date:
September 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes
Correspondence issued by the General Accounting Office with an abstract that begins "The Inspector General (IG) of the Department of Transportation requested that GAO perform procedures to assist the IG's office in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2003, is supported by the underlying records. GAO evaluated fiscal year 2003 activity affecting distributions to the HTF."
Date:
November 20, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Management Report: Improvements Needed in IRS's Internal Controls
Correspondence issued by the General Accounting Office with an abstract that begins "In November 2002, we issued our report on the results of our audit of the Internal Revenue Service's (IRS) financial statements as of and for the fiscal years ending September 30, 2002 and 2001, and on the effectiveness of its internal controls as of September 30, 2002. We also reported our conclusions on IRS's compliance with significant provisions of selected laws and regulations and on whether IRS's financial management systems substantially comply with requirements of the Federal Financial Management Improvement Act of 1996 (FFMIA). A separate report on the implementation status of recommendations from our prior IRS financial audits and related financial management reports will be issued shortly. The purpose of this report is to discuss issues identified during our fiscal year 2002 audit regarding accounting procedures and internal controls that could be improved for which we do not presently have any recommendations outstanding."
Date:
May 20, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federal Acquisition: Oversight Plan Needed to Help Implement Acquisition Advisory Panel Recommendations
A letter report issued by the Government Accountability Office with an abstract that begins "A growing portion of federal spending is related to buying services such as administrative, management, and information technology support. Services accounted for about 60 percent of total fiscal year 2006 procurement dollars. The Services Acquisition Reform Act (SARA) of 2003 established a Services Acquisition Advisory Panel to make recommendations for improving acquisition practices. In January 2007, the panel proposed 89 recommendations to improve federal acquisition practices. GAO was asked to determine how the panel recommendations compare to GAO's past work and identify how the Office of Federal Procurement Policy (OFPP) expects the recommendations to be addressed. To do this, GAO analyzed the panel report and compared its findings and recommendations to GAO's past work and recommendations, obtained OFPP's views on how it expected the recommendations to be implemented, and reviewed proposed legislation in Congress to determine if legislative provisions had the potential to address some recommendations."
Date:
December 20, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Perchlorate: A System to Track Sampling and Cleanup Results Is Needed
A letter report issued by the Government Accountability Office with an abstract that begins "Perchlorate, a primary ingredient in propellant, has been used for decades in the manufacture and firing of rockets and missiles. Other uses include fireworks, flares, and explosives. Perchlorate has been found in drinking water, groundwater, surface water, and soil in the United States. The National Academy of Sciences (NAS) reviewed studies of perchlorate's health effects and reported in January 2005 that certain levels of exposure may not adversely affect healthy adults but recommended more studies be conducted on the effects of perchlorate exposure in children and pregnant women. GAO determined (1) the estimated extent of perchlorate in the United States, (2) what actions have been taken to address perchlorate, and (3) what studies of perchlorate's health risks have reported."
Date:
May 20, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
No Child Left Behind Act: Education Could Do More to Help States Better Define Graduation Rates and Improve Knowledge about Intervention Strategies
A letter report issued by the Government Accountability Office with an abstract that begins "About one third of students entering high school do not graduate and face limited job prospects. The No Child Left Behind Act (NCLBA) requires states to use graduation rates to measure how well students are being educated. To assess the accuracy of states' graduation rates and to review programs that may increase these rates, GAO was asked to examine (1) the graduation rate definitions states use and how the Department of Education (Education) helped states meet legal requirements,(2) the factors that affect the accuracy of graduation rates and Education's role in ensuring accurate data, and (3) interventions with the potential to increase graduation rates and how Education enhanced and disseminated knowledge of intervention research."
Date:
September 20, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Business Modernization: NASA Must Consider Agencywide Needs to Reap the Full Benefits of Its Enterprise Management System Modernization Effort
A letter report issued by the Government Accountability Office with an abstract that begins "Since 1990, GAO has designated the National Aeronautics and Space Administration's (NASA) contract management as an area of high risk in part because it lacked modern systems to provide accurate and reliable information on contract spending. In April 2000, NASA began a system modernization effort, known as the Integrated Enterprise Management Program (IEMP). When GAO last reported on the status of IEMP in September 2005, NASA had begun to implement disciplined processes needed to manage IEMP, but had yet to implement other best practices such as adopting business processes that improve information on contract spending. This GAO report addresses (1) actions taken by NASA to effectively implement the disciplined processes needed to manage IEMP and (2) the extent to which NASA has considered the strategic issues associated with developing a concept of operations and defining standard business processes. GAO interviewed NASA officials and obtained and analyzed documentation relevant to the issues."
Date:
July 20, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
VA and DOD Health Care: Opportunities to Maximize Resource Sharing Remain
A letter report issued by the Government Accountability Office with an abstract that begins "The National Defense Authorization Act for Fiscal Year 2003 required that the Departments of Veterans Affairs (VA) and Defense (DOD) implement programs referred to as the Joint Incentive Fund (JIF) and the Demonstration Site Selection (DSS) to increase health care resource sharing between the departments. The act requires GAO to report on (1) VA's and DOD's progress in implementing the programs. GAO also agreed with the committees of jurisdiction to report on (2) the actions taken by VA and DOD to strengthen resource sharing and opportunities to improve upon those actions and (3) whether VA and DOD performance measures are useful for evaluating progress toward achieving health care resource-sharing goals."
Date:
March 20, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
IRS Offers in Compromise: Performance Has Been Mixed; Better Management Information and Simplification Could Improve the Program
A letter report issued by the Government Accountability Office with an abstract that begins "Taxpayers unable to fully pay their tax liabilities may apply for an offer in compromise (OIC), an agreement with IRS to pay what they can afford. IRS writes off the rest of the liability. In 2005, IRS accepted over 14,000 offers. Because of concerns about program performance and a new category of offers based on exceptional circumstances, GAO was asked to (1) describe the trends in program's performance and their causes and (2) determine whether IRS's regulations for exceptional circumstance offers are consistent with statute. GAO examined five program objectives: timeliness, quality, accessibility, compliance, and cost."
Date:
April 20, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Senate Office of Public Records Revolving Fund Review Procedures
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed whether the Senate Office of Public Records revolving fund's reported fiscal year (FY) 2000 receipts and disbursements and fund balances at the beginning and end of the review period were complete and accurate. GAO found that FY 2000 cash receipts for the Senate Office of Public Records were supported by appropriate documentation and were accurately recorded, summarized, and reported in the Senate Disbursement Office's monthly Statement of Funding Authorization and Expense Activity reports. GAO also found an undocumented gap in the prenumbered official receipt documents. The Senate Office of Public Records explained that the gap resulted from replacing missing receipt stock with receipt stock that began with a different sequential number. GAO confirmed that even though official receipt stock was missing, it was never used to support FY 2000 cash receipts. GAO also found that all FY 2000 cash disbursements from the Senate Office of Public Records revolving fund were certified, authorized, and sanctioned prior to payment. Finally, GAO found that the Office had not routinely done reconciliations between its records and those of the Senate Disbursement Office."
Date:
February 20, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Investigations of Terrorist Financing, Money Laundering, and Other Financial Crimes
Correspondence issued by the General Accounting Office with an abstract that begins "After the tragic events of September 11, 2001, federal efforts to wage a seamless, coordinated campaign against sources of terrorist financing became critically important. In May 2003, the Attorney General and the Secretary of Homeland Security signed a Memorandum of Agreement (Agreement) concerning terrorist financing investigations, which contained a number of provisions designed to resolve jurisdictional issues and enhance interagency coordination. The Agreement and its related procedures specified that the Federal Bureau of Investigation (FBI) was to have the lead role in investigating terrorist financing and that the U.S. Immigration and Customs Enforcement (ICE), a component of the Department of Homeland Security, was to pursue terrorist financing solely through participation in FBI-led task forces, except as expressly approved by the FBI. Specific provisions of the Agreement directed the FBI and ICE to, among other things, develop collaborative procedures for handling applicable ICE investigations or financial crimes leads that have a nexus to terrorism. Another provision required that the FBI and ICE jointly report to the Attorney General, the Secretary of Homeland Security, and the Assistant to the President for Homeland Security on the status of the implementation of …
Date:
February 20, 2004
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Commercial Space Launches: FAA Needs Continued Planning and Monitoring to Oversee the Safety of the Emerging Space Tourism Industry
A letter report issued by the Government Accountability Office with an abstract that begins "In 2004, the successful launches of SpaceShipOne raised the possibility of an emerging U.S. commercial space tourism industry that would make human space travel available to the public. The Federal Aviation Administration (FAA), which has responsibility for safety and industry promotion, licenses operations of commercial space launches and launch sites. To allow the industry to grow, Congress prohibited FAA from regulating crew and passenger safety before 2012, except in response to high-risk events. GAO evaluated FAA's (1) safety oversight of commercial space launches, (2) response to emerging issues, and (3) challenges in regulating and promoting space tourism and responding to competitive issues affecting the industry. GAO reviewed FAA's applicable safety oversight processes and interviewed federal and industry officials."
Date:
October 20, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library