Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-01-554G, Property Management Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Exposure Draft), June 2001. The Joint Financial Management Improvement Program's Property Management Systems Requirements assist (1) agencies implement and monitor their property management systems and (2) managers and auditors review agency property management systems to determine if they substantially comply with the Federal Financial Management Improvement Act. This checklist is provided as a tool for use by experienced staff and is one in a series of documents issued by GAO to help agencies improve or maintain effective operations."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-02-69G, Strategies to Manage Improper Payments: Learning From Public and Private Sector Organizations, October 2001. This executive guide is intended to identify effective practices and provide case illustrations and other information for federal agencies' consideration when developing strategies and planning and implementing actions to manage improper payments in their programs."

Guidance issued by the General Accounting Office with an abstract that begins "This draft Executive Guide describes fundamental practices and procedures used in the private sector to achieve consistent and accurate physical counts of inventory and related property. It summarizes the principles that have been successfully implemented by companies recognized for their outstanding record of inventory management. It also explains and describes leading practices from which the federal government may be able to draw lessons and ideas. This guide applies to most forms of federal inventory, but some of the discussed practices may not be applicable to various types of bulk, natural resource, and nonturning inventories, such as the Department of Energy's strategic petroleum reserve."

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding (1) the role of Pakistan's Supreme Audit Institution on promoting good national governance, (2) governance issues at the Asian Supreme Audit Institutions' 8th Triennial Assembly and Symposium, (3) the Caribbean Organization of Institutions' 5th Triennial Congress in St. Kitts and Nevis, (4) an audit profile on the State Audit and Inspection Committee of Mongolia, and (5) activities within INTOSAI."

Other written product issued by the General Accounting Office with an abstract that begins "This is an insert to GAO's publication, Serving the Congress and the Nation, describing the role, functions, and responsibilities of GAO's Education, Workforce, and Income Security team."

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding (1) the symposium of INTOSAI Development Initiative Training Specialists in Oslo, Norway from June 3-9, 2001; (2) the Arab Organization of Supreme Audit Institutions' (ARABOSAI) 8th Triennial General Assembly in Rabat, Morocco from April 24-27, 2001; (3) an audit profile of the Board of Audit and the Inspection of the Republic of Korea; and (4) activities within INTOSAI."

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Federal Accounting Standards Advisory Board's recent actions, meetings, and practices."

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes AIMD-21.2.7, Guaranteed Loan System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Exposure Draft), August 2000. The Federal Financial Management Improvement Act requires agencies to implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are detailed in the guidance issued by the Joint Financial Management Improvement Program and the Office of Management and Budget. GAO issued a checklist that reflects the Joint Financial Management Improvement Program's Revised Guaranteed Loan System Requirements to help (1) agencies implement and monitor their guaranteed loan systems and (2) managers and auditors review agency guaranteed loan systems to determine if they substantially comply with act. This checklist is not required to be used to assess guaranteed loan systems. Rather, it is provided as a tool for use by experienced staff and is one in a series of documents GAO has issued to help agencies improve or maintain effective operations."

Correspondence issued by the General Accounting Office with an abstract that begins "For fiscal year 2002, Congress has before it two separate budget requests for the Internal Revenue Service (IRS)--the traditional request prepared by the administration and a separate request prepared by the IRS Oversight Board. There are some significant differences between the two requests. The administration is requesting about $9.4 billion while the Board is requesting an additional $300 million. This correspondence addresses several questions related to (1) the differences between the two requests, (2) IRS' hiring plans for its Staffing Tax Administration for Balance and Equity initiative, (3) the productivity of IRS staff, and (4) business systems modernization."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-01-911G, Grant Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, September 2001. The Federal Financial Management Improvement Act of 1996 requires that agencies implement and maintain financial management systems that substantially comply with federal financial management systems requirements. These system requirements are spelled out by the Joint Financial Management Improvement Program (JFMIP) and the Office of Management and Budget. This checklist reflects JFMIP's revised requirements for grant financial systems to help (1) agencies in implementing and monitoring their grant financial systems and (2) managers and auditors in reviewing agency grant financial systems to determine if they substantially comply with the act."

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes AIMD-00-83, Executive Guide: Maximizing the Success of Chief Information Officers (Exposure Draft), March 2000. This guide is intended to assist federal agencies in maximizing the success of chief information officers (CIO). Principles and practices gleaned from the case studies presented in this guide offer concrete suggestions on what agency executives can do to ensure the effectiveness of their CIO organizations. The specific key conditions and strategies described in this guide can be used as suggestions for federal CIOs to apply or adapt to their environments, where appropriate."

Guidance issued by the General Accounting Office with an abstract that begins "This is one in a series or reports designed to help federal agencies improve or maintain effective internal control, financial management systems, and financial reporting. GAO discusses the status of the 13 remaining standards in Title 2, "Accounting," of the GAO Policy and Procedures Manual for Guidance of Federal Agencies in light of the most recent compendium of Federal Accounting Standards Advisory Board (FASAB) standards and guidance. GAO either (1) reprinted the standards that remain in effect, along with any updated citations to relevant guidance, or (2) provided the citation of current guidance replacing that standard."

Correspondence issued by the General Accounting Office with an abstract that begins "The Lawrence Livermore National Laboratory, run by the University of California, is building the National Ignition Facility (NIF) to simulate, in a laboratory setting, the thermonuclear conditions created in nuclear explosion. The facility will allow scientists to evaluate the behavior of nuclear weapons without explosive testing. This report reviews (1) the role of NIF in the Stockpile Stewardship Program; (2) the relationship of NIF to other Stockpile Stewardship Program elements; (3) the impact of delays in constructing NIF on the Stockpile Stewardship Program; (4) funds spent to date on the project so far; and (5) whether the new baseline has clear goals, adequate and sustainable funding, and achievable milestones. GAO found that NIF is expected to contribute to DOE's Stockpile Stewardship by attracting new scientists, supporting the stockpile's refurbishment, and supporting research to improve the understanding of weapons science. DOE has yet to certify that the completion of NIF will not harm the balance of the Stockpile Stewardship Program. Future delays in constructing NIF may adversely affect DOE's ability to conduct weapons science research. DOE has spent $1.3 billion on the NIF project through fiscal year 2000, plus …

Guidance issued by the General Accounting Office with an abstract that begins "This publications has been superseded by GAO-01-1008G, Internal Control Management and Evaluation Tool, August 2001. The Federal Managers' Financial Integrity Act of 1982 required that GAO issue standards for internal control in the federal government, which it did in 1983. However, changes in information technology, human capital management issues, and financial management-related legislation prompted GAO to revise the standard and issue another internal control guide. (See GAO/AIMD-00-21.3.1, November 1999.) These standards provide the overall framework for establishing and maintaining internal control and for identifying and addressing major performance challenges and areas at greatest risk for fraud, waste, abuse, and mismanagement. GAO is issuing this management and evaluation tool, which is based on GAO's internal control guide, to help agencies maintain or implement effective internal control and, when needed, to determine what, where, and how improvements can be implemented. Although this tool is not required to be used, it is intended to provide a systematic, organized, and structured approach to assessing the internal control structure."

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-01-703G, Strategies to Manage Improper Payments: Learning From Public and Private Sector Organizations (Exposure Draft), May 2001. Improper payments are a significant problem in both government and the private sector. In the private sector, improper payments are generally an internal problem that threatens profitability. In the public sector, improper payments can result in wasteful spending, a higher tax burden, and fewer people receiving services. Despite increased scrutiny, most improper payments associated with federal programs still go undetected. Improper payments are more likely in programs with complex criteria for computing payments, a high volume of transactions, or an emphasis on speedy payments. This report highlights strategic actions taken by study participants to reduce improper payments."

A staff study issued by the General Accounting Office with an abstract that begins "The nation's physical infrastructure consists of a broad array of systems and facilities, including transportation networks, such as roads, airports, rail, and mass transit; housing; federal buildings including postal facilities; and telecommunications services. In the 21st century, the following trends are likely to influence the nation's need for interconnected infrastructure systems and services: (1) the total population of the United States is expected to increase by nearly 50 million people, or about 17 percent; (2) the number of Americans aged 55 and over is expected to increase by about 60 percent; and (3) the suburbanization of population and employment will continue. The steps that the nation takes to anticipate these trends in infrastructure policy and investments will have a direct effect on America's economy and quality of life. To better understand these connections, GAO sponsored a conference in June 2001 to consider infrastructure issues from a crosscutting perspective. This report discusses the findings and conclusions of that conference."

Guidance issued by the General Accounting Office with an abstract that begins "This publication superseded GAO-01-131G, Internal Control Management and Evaluation Tool: Exposure Draft, February 2001. This guide is intended to assist agencies maintain or implement effective internal controls and, when needed, to help determine what, where, and how improvements can be implemented."

Guidance issued by the General Accounting Office with an abstract that begins "This document has been superseded by GAO-09-232G. GAO published a manual to provide auditors guidance for evaluating internal controls over the integrity, confidentiality, and availability of data maintained in computer-based information systems. The manual's sections provide detailed guidance on evaluating and testing computer-based controls, including guidance on:(1) identifying the auditee's significant computer-supported operations, assessing the risk associated with these operations, and identifying the controls to be tested; (2) control objectives and commonly used control techniques, as well as audit procedures; and (3) common application control objectives and related control techniques, as well as suggested audit procedures. This 2001 release of the FISCAM document has been reformatted from the January 1999 version. It includes only formatting changes, refers to several different GAO documents, and adds hypertext links to GAO referenced documents; No other content has been modified or updated from the January 1999 release."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-02-171G, Property Management Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, December 2001. This checklist reflects the Joint Financial Management Improvement Program's Property Management Systems Requirements to assist (1) agencies in implementing and monitoring their property management systems and (2) managers and auditors in reviewing agency property management systems to determine if they substantially comply with the Federal Financial Management Improvement Act. This checklist is provided as a tool for use by experienced staff and is one in a series of documents issued by GAO to assist agencies in improving or maintaining effective operations."

Guidance issued by the General Accounting Office with an abstract that begins "A statement of budgetary resources (SBR) and related disclosures can provide useful information on the budgetary resources provided to a federal agency as well as the status of those resources at the end of a fiscal year. The audit of an SBR and other disclosures can help assess the reliability of a reported budget execution data and the amounts reported as "actual" in the President's budget. The audit also tests provisions of relevant laws and regulations that significantly affect the financial statements, including budget restrictions. An earlier GAO review found that the SBR was not always properly audited and that explanations of material differences between the SBR and the President's Budget were not always disclosed as required. These deficiencies break the linkage between the documents and make it difficult to assess the reliability of budget execution data."

Other written product issued by the General Accounting Office with an abstract that begins "The Recreational Fee Demonstration Program authorizes four land management agencies-- the National Park Service, the Fish and Wildlife Service (FWS), the Bureau of Land Management (BLM), and the Forest Service--to establish, charge, collect, and use fees at a number of sites. The program's goals are to (1) enhance visitor services, (2) address a backlog of needs for repair and maintenance, and (3) manage and protect resources. GAO found that the agencies applied "entrance fees" for basic admission to an area and "user fees" for specific activities such as camping or launching a boat. Under the law, 80 percent of program revenue must be used at the site where it was collected, and the remaining 20 percent may be distributed to other sites that may or may not be participating in the demonstration program. Some of the sites that GAO surveyed experimented with innovative fee designs and collection methods, such as reducing fees during off-peak seasons and allowing visitors to use credit cards, but room for additional innovation exists, particularly in the areas of fee collection and coordination. Three areas of program management could be improved. First, …

Other written product issued by the General Accounting Office with an abstract that begins "This is an insert to GAO's publication, Serving the Congress and the Nation, describing the role, functions, and responsibilities of GAO's External Liaison team."

Other written product issued by the General Accounting Office with an abstract that begins "This is an insert to GAO's publication, Serving the Congress and the Nation, describing the role, functions, and responsibilities of GAO's International Affairs and Trade team."

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Joint Financial Management Improvement Program's current financial management initiatives, activities, and practices."