Federal Reserve Banks: Areas for Improvement in Computer Controls (open access)

Federal Reserve Banks: Areas for Improvement in Computer Controls

Correspondence issued by the General Accounting Office with an abstract that begins "As part of its requirement to audit the U.S. government's fiscal year 2001 financial statements, GAO reviewed the general and application computer controls over key financial systems maintained and operated by the Federal Reserve Banks (FRB) on behalf of the Department of the Treasury's Bureau of the Public Debt (BPD). GAO found that the 12 FRBs perform fiscal agent services on behalf of the U.S. government, including BPD. Five FRB data centers maintain and operate key BPD financial applications relevant to the Schedule of Federal Debt. BPD maintained, in all material respects, effective internal control relevant to the Schedule of Federal Debt related to financial reporting and compliance with applicable laws and regulations as of September 30, 2001. BPD's internal control, which includes the general and application controls implemented by the FRBs over key BPD systems relevant to the Schedule of Federal Debt, provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the Schedule of Federal Debt for fiscal year 2001 would be prevented or detected on a timely basis. A follow-up on the status of the FRB's corrective actions to address vulnerabilities identified in …
Date: August 29, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Retiree Health Benefits: Examples of Employer-Reported Obligations in Selected Industries (open access)

Retiree Health Benefits: Examples of Employer-Reported Obligations in Selected Industries

Correspondence issued by the General Accounting Office with an abstract that begins "In addition to providing an overview of a company's business operations, the annual reports submitted to the Securities and Exchange Commission present important information on an employer's estimated obligations for postemployment benefits, including retiree health benefits. However, the assumption used to estimate obligations for postemployment benefits vary across companies and are not comparable. Financial Accounting Standards Board guidelines give employers latitude in calculating these obligations. Moreover, changes in companies' benefit offerings or financial stability would likely alter companies' obligations for retiree health benefits. Most employers also reserve the right to change or terminate retiree health benefits."
Date: April 29, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
VA Long-Term Care: Implementation of Certain Millennium Act Provisions Is Incomplete, and Availability of Noninstitutional Services Is Uneven (open access)

VA Long-Term Care: Implementation of Certain Millennium Act Provisions Is Incomplete, and Availability of Noninstitutional Services Is Uneven

Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Veterans Affairs (VA) spent about $3.1 billion on long-term care in fiscal year 2001, This amount is likely to increase as the veteran population ages. VA provides or pays for long-term care in institutional settings, such as nursing homes, or in veteran's own homes and other community locations. The Veterans Millennium Health Care and Benefits Act of 1999 required VA to offer long-term care services to eligible veterans, including in noninstitutional settings. More than two years after the act's passage, VA has not completely met the act's requirement that all eligible veterans be offered adult day health care, respite care, and geriatric evaluation. Although VA published draft regulations that would make these three services available, the regulations were not finalized as of March 2002. To respond to the act's requirements before its draft regulations were finalized, VA issued a policy directive making these three services available in noninstitutional settings. At the time of GAO's review, however, access to these services was far from universal. Moreover, the availability of all VA noninstitutional long-term care services, including the newly required services, is uneven across the VA system."
Date: March 29, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Library of Congress: Status of Retail Activities (open access)

Library of Congress: Status of Retail Activities

Correspondence issued by the General Accounting Office with an abstract that begins "This report evaluates the use of profits from the Library of Congress' retail activities to support other Library activities. GAO found that the Library has not yet developed an overall plan, specific business plans, pricing policies, or the accounting procedures to generate profits to support other activities. Although it has policies and procedures to control the use of its logo, the Library has not yet defined the scope and mission of the retailing functions, control of products, or licensing agreements. The Library's three major retail activities--the Photoduplication Service, the Gift Shop, and the Audio Video Laboratory--have not consistently generated profits or covered all costs for the last five years. In each case, the activity's total expenses exceeded its total revenues. GAO found that the Library is not able to conduct a study on generating profits from the its retail activities to support other Library activities or evaluate options."
Date: April 29, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Paperwork Reduction Act: Changes Needed to Annual Report (open access)

Paperwork Reduction Act: Changes Needed to Annual Report

Correspondence issued by the General Accounting Office with an abstract that begins "The Office of Management and Budget's (OMB) Office of Information and Regulatory Affairs (OIRA) prepares an annual report on the implementation of the Paperwork Reduction Act. OIRA's fiscal year 2002 report differed from the agency's previous reports in two important respects. First, the report provided agency-specific information on paperwork burden-hour estimates and violations only for the cabinet departments and the Environmental Protection Agency, but not for for the 12 independent agencies that had been included previously. Second, the report merged data on causes of changes in agencies' burden-hour estimates that previously had been presented separately. According to OIRA the agencies were excluded because (1) OMB's authority over the independent agencies is limited, (2) most independent agencies have total burden inventories under 10 million hours, and (3) OMB can best use its limited resources by focusing on the agencies that impose the most paperwork burden and over which OMB has more authority. OIRA classifies modifications in agencies' burden-hour estimates as either "adjustments" or "program changes." Although OIRA reported adjustments and program changes as separate data in fiscal years 2000 and 2001, the fiscal year 2002 report only included information …
Date: April 29, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Review of Studies of the Economic Impact of the September 11, 2001, Terrorist Attacks on the World Trade Center (open access)

Review of Studies of the Economic Impact of the September 11, 2001, Terrorist Attacks on the World Trade Center

Correspondence issued by the General Accounting Office with an abstract that begins "The terrorist attacks on the World Trade Center on September 11 caused enormous losses in New York City. These include the direct costs of the destruction to lives and property, as well as cleanup, and the indirect costs of lost income brought about by business closings and related spending reductions. It is expected that some of the losses will be covered by payments from private insurance, emergency federal relief funds, and charitable contributions. Other losses, however, may never be recovered because some individuals and businesses were uninsured or may not qualify for federal relief or charity. In reviewing eight studies from seven different organizations on the economic impact of the attacks, GAO found that they varied in the standard economic criteria used for analyzing economic impacts. In addition, the studies used different periods of time to estimate future costs that might be incurred. GAO found that the study by the New York City Partnership provided the most comprehensive estimates. The study estimated that the attacks on the two World Trade Center buildings cost $83 billion (in 2001 dollars) in total losses including both direct and indirect costs and …
Date: May 29, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Social Security Numbers: SSNs Are Widely Used by Government and Could Be Better Protected (open access)

Social Security Numbers: SSNs Are Widely Used by Government and Could Be Better Protected

Testimony issued by the General Accounting Office with an abstract that begins "The Social Security numbers (SSN), originally created in 1936 to track workers' earnings and eligibility for Social Security benefits is now used for many other purposes by both government and private sectors. The growth in electronic record keeping and the availability of information over the Internet, combined with the rise in identity theft, have heightened public concern about how their SSNs are being used. Federal agencies use SSNs to manage records, verify the eligibility of benefit applicants, collect outstanding debts, and do research and program evaluation. GAO found that federal laws designed to protect SSNs are not being followed consistently, Moreover, courts at all levels of government and offices at the state and county level maintain records that contain SSNs for the purpose of making these records available to the public. Recognizing that these SSNs may be misused, some government entities have taken steps to protect the SSNs from public display. At the same time, however, some government entities are considering making more public records available on the Intranet. Ease of access to electronically available files could encourage more information gathering from public records on a broader scale …
Date: April 29, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Texas Attorney General Opinion: JC-567 (open access)

Texas Attorney General Opinion: JC-567

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 business located in an enterprise zone and presently designated an "enterprise project" and allocated the maximum jobs and tax benefits may receive an additional and concurrent enterprise project designation in the same zone and receive an additional maximum job allocation and the related tax benefits.
Date: October 29, 2002
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: JC-568 (open access)

Texas Attorney General Opinion: JC-568

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 county commissioners court may set the daily reimbursement rate of grand jurors' expenses at a rate different from petit jurors' expenses, and related question.
Date: October 29, 2002
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: JC-495 (open access)

Texas Attorney General Opinion: JC-495

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 the Texas State Office of Administrative Hearings may order the Texas Department of Human Services to pay a licensee's attorney's fees after the SOAH dismissed an administrative action brought to revoke a license (RQ-0463-JC)
Date: April 29, 2002
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: JC-496 (open access)

Texas Attorney General Opinion: JC-496

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: Method of selection of the justice of the peace member of the El Paso County Bail Bond Board (RQ-0465-JC)
Date: April 29, 2002
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: JC-497 (open access)

Texas Attorney General Opinion: JC-497

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 peace officer is required to attend continuing courses regarding enforcement of traffic laws and the use of radar equipment (RQ-0471-JC)
Date: April 29, 2002
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: JC-509 (open access)

Texas Attorney General Opinion: JC-509

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 section 402.909 of the Local Government Code is applicable to the San Antonio Water System and Related Questions(RQ-0489-JC).
Date: May 29, 2002
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Oral History Interview with Matthew Cisneros, April 29, 2002 (open access)

Oral History Interview with Matthew Cisneros, April 29, 2002

Interview with Matthew Cisneros, a Radio Operator in the US Air Force during the Korean War. He answers questions about his experience in the military and describes day-to-day life.
Date: April 29, 2002
Creator: Garcia, Melinda & Cisneros, Matthew
System: The Portal to Texas History