Resource Type

Language

Information Security: Advances and Remaining Challenges to Adoption of Public Key Infrastructure Technology (open access)

Information Security: Advances and Remaining Challenges to Adoption of Public Key Infrastructure Technology

A chapter report issued by the General Accounting Office with an abstract that begins "The federal government must overcome several major challenges before public key infrastructure (PKI) technology can be widely and effectively used. These challenges include providing interoperability among agency PKIs, ensuring that PKI implementations can support a potential large scale of users, reducing the cost of building PKI systems, setting policies to maintain trust levels among agencies, and establishing training programs for users at all levels. Although such challenges are difficult to overcome in the near term, the federal government can take steps to better assist agencies develop and implement PKIs that may eventually be interconnected into a federal governmentwide system. The recent effort to develop a Federal Bridge Certification Authority (FBCA) is an excellent first step in this direction, but this effort lacks the context of a well-defined program plan for the government as well as key policy and technical standards. Establishing a federal PKI management framework could facilitate and accelerate participation in the FBCA as well as overall federal adoption of key technology for enabling electronic government."
Date: February 26, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Federal Unemployment Taxes (open access)

Applying Agreed-Upon Procedures: Federal Unemployment Taxes

Correspondence issued by the General Accounting Office with an abstract that begins "GAO performed procedures to determine whether the net federal unemployment tax revenue distributed to the Unemployment Trust Fund for fiscal year 2000 is supported by the underlying records. The procedures GAO agreed to perform include (1) detailed tests of transactions that represent the underlying basis of amounts distributed to the UTF and (2) a review of key reconciliations of the Internal Revenue Service records to those of the Department of the Treasury."
Date: February 26, 2001
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 (open access)

Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes

Correspondence issued by the General Accounting Office with an abstract that begins "GAO assisted the Department of Transportation determine whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for fiscal year 2000 was supported by the underlying records. GAO agreed to (1) perform detailed tests of transactions that represent the underlying basis of amounts distributed to AATF, (2) review the Internal Revenue Service's (IRS) quarterly AATF certifications, (3) review the Department of the Treasury Financial Management Service adjustments to AATF for FY 2000, (4) review the Office of Tax Analysis process for estimating amounts to be distributed to AATF for the fourth quarter of FY 2000, (5) compare net excise tax distributions to AATF during FY 2000 and amounts reported in the financial statements prepared by the Bureau of the Public Debt for AATF and the Federal Aviation Administration's consolidated financial statements, and (6) review key reconciliations of IRS records to Treasury records."
Date: February 26, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes

Correspondence issued by the General Accounting Office with an abstract that begins "GAO assisted the Department of Transportation determine whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year 2000 was supported by the underlying records. GAO agreed to (1) perform detailed tests of transactions that represent the underlying basis of amounts distributed to HTF, (2) review the Internal Revenue Service's (IRS) quarterly HTF certifications, (3) review the Financial Management Service adjustments to HTF for FY 2000, (4) review the Office of Tax Analysis process for estimating amounts to be distributed to HTF for the fourth quarter of FY 2000, (5) compare net excise tax distributions to the HTF during FY 2000 and amounts reported in the financial statements prepared by the Bureau of Public Debt for HTF and HTF's financial statements, and (6) review key reconciliations of IRS records to Treasury records."
Date: February 26, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Budget Issues: Incremental Funding of Capital Asset Acquisitions (open access)

Budget Issues: Incremental Funding of Capital Asset Acquisitions

Correspondence issued by the General Accounting Office with an abstract that begins "This report identifies civilian nondefense agency capital projects with estimated costs of $175.6 billion, based on agency budget justifications and other data. Costs for incrementally funded and high technology civilian projects are estimated at $154.7 billion. Of this amount, $78.5 billion in budget authority has been provided through fiscal year 2000, leaving $76.2 billion of budget authority still required after fiscal year 2000 to complete these projects, a requirement that constitutes a claim on discretionary spending in future years. About half of the $154.7 billion is for high technology projects. Because some capital projects have unknown funding requirements beyond the fiscal year 2001 request, the remaining budget authority needed to complete all projects exceeds the $76.2 billion identified and assumes no further cost growth. This budget authority relates only to civilian projects. Department of Defense spending for capital acquisitions is generally fully funded; its fiscal year 1999 capital spending totaled almost $53 billion. If the Navy shipbuilding and conversion account were to be moved from full to incremental funding for a given period of time, this would not allow the Navy to procure more ships for a given …
Date: February 26, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library