Financial Audit: Congressional Award Foundation's Fiscal Years 2004 and 2003 Financial Statements (open access)

Financial Audit: Congressional Award Foundation's Fiscal Years 2004 and 2003 Financial Statements

A letter report issued by the Government Accountability Office with an abstract that begins "This report presents our opinion on the financial statements of the Congressional Award Foundation for the fiscal years ended September 30, 2004, and 2003. These financial statements are the responsibility of the Congressional Award Foundation. This report also presents (1) our opinion on the effectiveness of the Foundation's related internal control as of September 30, 2004, and (2) our conclusion on the Foundation's compliance in fiscal year 2004 with selected provisions of laws and regulations we tested. We conducted our audit pursuant to section 107 of the Congressional Award Act, as amended (2 U.S.C. 807), and in accordance with U.S. generally accepted government auditing standards."
Date: November 4, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the 82nd Airborne Division Association, Incorporated, for 2002 and 2001 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the 82nd Airborne Division Association, Incorporated, for 2002 and 2001

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the 82nd Airborne Division Association for fiscal years 2002 and 2001. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: November 21, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Military Personnel: DOD Needs Action Plan to Address Enlisted Personnel Recruitment and Retention Challenges (open access)

Military Personnel: DOD Needs Action Plan to Address Enlisted Personnel Recruitment and Retention Challenges

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) must recruit and retain hundreds of thousands of servicemembers each year to carry out its missions, including providing support in connection with events such as Hurricanes Katrina and Rita. In addition to meeting legislatively mandated aggregate personnel levels, each military component must also meet its authorized personnel requirements for each occupational specialty. DOD reports that over half of today's youth cannot meet the military's entry standards for education, aptitude, health, moral character, or other requirements, making recruiting a significant challenge. GAO, under the Comptroller General's authority (1) assessed the extent to which DOD's active, reserve, and National Guard components met their enlisted aggregate recruiting and retention goals; (2) assessed the extent to which the components met their authorized personnel levels for enlisted occupational specialties; and (3) analyzed the steps DOD has taken to address recruiting and retention challenges."
Date: November 17, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Resolving Legislative Differences in Congress: Conference Committees and Amendments Between the Houses (open access)

Resolving Legislative Differences in Congress: Conference Committees and Amendments Between the Houses

This report summarizes the procedures the two houses of Congress use most frequently to resolve their legislative differences. It is based upon an interpretation of the rules and published precedents of the House and Senate, and an analysis of the application of these rules and precedents in recent practice. It bears emphasizing that this report is not exhaustive nor is it in any way an official statement of House or Senate procedures. It may serve as a useful introduction or general guide, but it should not be considered an adequate substitute for a study of House and Senate rules and precedents themselves, or for consultations with the parliamentarians of the House and Senate on the meaning and possible application of the rules and precedents.
Date: November 26, 2008
Creator: Rybicki, Elizabeth
Object Type: Report
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the National Academy of Sciences for 1999-2002 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the National Academy of Sciences for 1999-2002

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Academy of Sciences, for the years ended December 31, 1999 through December 31, 2002. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: November 21, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Agricultural Conservation: USDA Should Improve Its Methods for Estimating Technical Assistance Costs (open access)

Agricultural Conservation: USDA Should Improve Its Methods for Estimating Technical Assistance Costs

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Department of Agriculture's (USDA) Natural Resources Conservation Service (NRCS), working with state and local partners, provides landowners with technical assistance for multiple programs to plan and implement conservation measures that protect soil, water, and wildlife. For years, the Congress has been seeking detailed cost information on this assistance as it examined USDA budget requests. In part, because NRCS's financial system was not designed for estimating future budgets, in 1998 NRCS began developing additional cost data and a computer model for estimating future technical assistance costs. GAO was asked to (1) review NRCS's technical assistance cost estimates and (2) identify causes of any differences between the estimates and actual costs ultimately reported by NRCS."
Date: November 30, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: IRS's Fiscal Years 2009 and 2008 Financial Statements (open access)

Financial Audit: IRS's Fiscal Years 2009 and 2008 Financial Statements

A letter report issued by the Government Accountability Office with an abstract that begins "Because of the significance of Internal Revenue Service (IRS) collections to overall federal receipts and, in turn, to the consolidated financial statements of the U.S. government, which Government Accountability Office (GAO) is required to audit, and Congress's interest in financial management at IRS, GAO audits IRS's financial statements annually to determine whether (1) the financial statements are fairly stated, and (2) IRS management maintained effective internal control over financial reporting. GAO also tests IRS's compliance with selected provisions of significant laws and regulations and its financial systems' compliance with the Federal Financial Management Improvement Act of 1996 (FFMIA)."
Date: November 10, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Environmental Protection: More Complete Data and Continued Emphasis on Leak Prevention Could Improve EPA's Underground Storage Tank Program (open access)

Environmental Protection: More Complete Data and Continued Emphasis on Leak Prevention Could Improve EPA's Underground Storage Tank Program

A letter report issued by the Government Accountability Office with an abstract that begins "Leaking underground storage tanks that contain hazardous products, primarily gasoline, can contaminate soil and groundwater. To address this problem, the Environmental Protection Agency (EPA), under its Underground Storage Tank (UST) Program, required tank owners to install leak detection equipment and take measures to prevent leaks. In 1986, the Congress created a federal trust fund to assist states with cleanups. Cleanup progress has been made, but, as of early 2005, cleanup efforts had not yet begun for over 32,000 tanks, many of which may require state and/or federal resources to address. GAO identified (1) data on the number and cleanup status of leaking tanks, (2) funding sources for tank cleanups, and (3) processes used by five states with large numbers of leaking tanks--California, Maryland, Michigan, North Carolina, and Pennsylvania--to identify, assess, and clean up sites."
Date: November 30, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Management Letter: Recommendations for Improvements to USDA's Internal Controls and Policies on Premium Class Air Travel (open access)

Management Letter: Recommendations for Improvements to USDA's Internal Controls and Policies on Premium Class Air Travel

Correspondence issued by the Government Accountability Office with an abstract that begins "At the request of the Permanent Subcommittee on Investigations, Senate Committee on Homeland Security and Governmental Affairs, in September 2007 we reported on the governmentwide use of premium class travel. As part of the audit and related investigations, we tested premium class transactions at the Department of Agriculture (USDA). The purpose of this letter is to provide the Acting Secretary of Agriculture with information on specific matters identified during our work that relate to weaknesses in internal controls at USDA. Further, this letter details the results of investigative work we performed related to allegations forwarded to us by USDA's Office of Inspector General of premium class travel abuses by executives at the Foreign Agricultural Service (FAS). This letter contains six recommendations that warrant your attention."
Date: November 19, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Medicaid Outpatient Prescription Drugs: Second Quarter 2008 Federal Upper Limits for Reimbursement Compared with Average Retail Pharmacy Acquisition Costs (open access)

Medicaid Outpatient Prescription Drugs: Second Quarter 2008 Federal Upper Limits for Reimbursement Compared with Average Retail Pharmacy Acquisition Costs

Correspondence issued by the Government Accountability Office with an abstract that begins "Medicaid--the joint federal-state program that finances medical services for certain low-income adults and children--spent $15.0 billion on outpatient prescription drugs in fiscal year 2007. Instead of directly purchasing drugs, state Medicaid programs reimburse retail pharmacies for dispensing them to Medicaid beneficiaries. The federal government provides matching funds to states to help cover the costs of their Medicaid programs, and states must pay the remaining costs to qualify for these federal funds. For certain outpatient prescription drugs, state Medicaid programs may only receive federal matching funds for reimbursements up to a maximum amount known as a federal upper limit (FUL). Designed to control drug spending, FULs are currently calculated as 150 percent of a drug's lowest published price in three national drug pricing compendia. State Medicaid programs can determine reimbursements to retail pharmacies for each drug, but the federal government will only provide matching funds to the extent that reimbursements for all drugs subject to FULs do not exceed established FULs in the aggregate. A 2005 report by the Department of Health and Human Services' (HHS) Office of Inspector General (OIG) found that FULs were ineffective at controlling outpatient …
Date: November 30, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Tobacco Use And Public Health: Federal Efforts to Prevent and Reduce Tobacco Use among Youth (open access)

Tobacco Use And Public Health: Federal Efforts to Prevent and Reduce Tobacco Use among Youth

A letter report issued by the General Accounting Office with an abstract that begins "Tobacco use is the leading cause of preventable death in the United States. The Centers for Disease Control and Prevention (CDC) reported that, on average, over 440,000 deaths and $76 billion in medical expenditures were attributable to cigarette smoking each year from 1995 through 1999. Reducing tobacco-related deaths and the incidence of disease, along with the associated costs, represents a significant public health challenge for the federal government. Most adults who use tobacco started using it between the ages of 10 and 18. According to a Surgeon General's report, if children and adolescents can be prevented from using tobacco products before they become adults, they are likely to remain tobacco-free for the rest of their lives. GAO was asked to provide information on federal efforts to prevent and reduce youth smoking. Specifically, this report describes (1) federal programs, research, and activities that aim to prevent and reduce tobacco use among youth, (2) the efforts of federal departments and agencies to monitor their programs, and (3) the coordination among federal departments and agencies in efforts to prevent and reduce tobacco use among youth."
Date: November 21, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
GAO Performance and Accountability Report, 2003 (open access)

GAO Performance and Accountability Report, 2003

Other written product issued by the General Accounting Office with an abstract that begins "Presented is GAO's performance and accountability report for fiscal year 2003. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. Importantly, GAO received a clean opinion from independent auditors on our financial statements for the 17th consecutive year. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."
Date: November 14, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Military Personnel: Management and Oversight of Selective Reenlistment Bonus Program Needs Improvement (open access)

Military Personnel: Management and Oversight of Selective Reenlistment Bonus Program Needs Improvement

A letter report issued by the General Accounting Office with an abstract that begins "Because of the recent growth in DOD's Selective Reenlistment Bonus Program, the House Appropriations Committee asked GAO to determine (1) the extent to which the services have followed their criteria for managing their programs and (2) whether DOD has provided adequate guidance for and oversight of the program."
Date: November 25, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Marijuana: Early Experiences with Four States' Laws That Allow Use for Medical Purposes (open access)

Marijuana: Early Experiences with Four States' Laws That Allow Use for Medical Purposes

A letter report issued by the General Accounting Office with an abstract that begins "A number of states have adopted laws that allow medical use of marijuana. Federal law, however, does not recognize any accepted medical use for marijuana and individuals remain subject to federal prosecution for marijuana possession. Debate continues over medical effectiveness of marijuana, and over government policies surrounding medical use. State laws in Oregon, Alaska, Hawaii, and California allow medical use of marijuana under specified conditions. All four states require a patient to have a physician's recommendation to be eligible for medical marijuana use. Alaska, Hawaii, and Oregon have established state-run registries for patients and caregivers to document their eligibility to engage in medical marijuana use; these states require physician documentation of a person's debilitating condition to register. Laws in these states also establish maximum allowable of marijuana for medical purposes. California's law does not establish a state-run registry or establish maximum allowable amounts of marijuana. Relatively few people had registered to use marijuana for medical purposes in Oregon, Hawaii, and Alaska. As of Spring 2002, 2,450 people, or about 0.05 percent of the total population of the three states combined, had registered as medical marijuana users. …
Date: November 1, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Homeland Security: Greater Attention to Key Practices Would Help Address Security Vulnerabilities at Federal Buildings (open access)

Homeland Security: Greater Attention to Key Practices Would Help Address Security Vulnerabilities at Federal Buildings

Testimony issued by the Government Accountability Office with an abstract that begins "The Federal Protective Service (FPS) within the Department of Homeland Security (DHS) is responsible for providing law enforcement and related security services for nearly 9,000 federal facilities under the control and custody of the General Services Administration (GSA). In 2004 GAO identified a set of key protection practices from the collective practices of federal agencies and the private sector, which included allocation of resources using risk management, strategic management of human capital, leveraging of technology, information sharing and coordination, and performance measurement and testing. This testimony is based on past reports and testimonies and discusses (1) limitations FPS faces in protecting GSA buildings and resulting vulnerabilities; and (2) actions FPS is taking. To perform this work, GAO used its key practices as criteria, visited a number of GSA buildings, surveyed tenant agencies, analyzed pertinent laws and DHS and GSA documents, conducted covert testing at 10 judgmentally selected high-security buildings in four cities, and interviewed officials from DHS, GSA, and tenant agencies, and contractors and guards."
Date: November 18, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Aviation Security: Registered Traveler Program Policy and Implementation Issues (open access)

Aviation Security: Registered Traveler Program Policy and Implementation Issues

A letter report issued by the General Accounting Office with an abstract that begins "The aviation industry and business traveler groups have proposed the registered traveler concept as a way to reduce long waits in airport security lines caused by heightened security screening measures implemented after the September 11 terrorist attacks. In addition, aviation security experts have advocated this concept as a way to better target security resources to those travelers who might pose greater security risks. The Aviation and Transportation Security Act of November 2001 allows the Transportation Security Administration (TSA) to consider developing a registered traveler program as a way to address these two issues. GAO completed this review to inform Congress and TSA of policy and implementation issues related to the concept of a registered traveler program."
Date: November 22, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Electricity Restructuring: 2003 Blackout Identifies Crisis and Opportunity for the Electricity Sector (open access)

Electricity Restructuring: 2003 Blackout Identifies Crisis and Opportunity for the Electricity Sector

Other written product issued by the General Accounting Office with an abstract that begins "The August 14, 2003, electricity blackout--the largest in the nation's history--affected millions of people across eight northeastern and midwestern states as well as areas in Canada. The blackout intensified concerns about the overall status and security of the electricity industry at a time when the industry is undergoing major changes and Americans have a heightened awareness of threats to security. Because of these widespread concerns and the broad institutional interest of the Congress, we (1) highlighted information about the known causes and effects of the blackout, (2) summarized themes from prior GAO reports on electricity and security matters that provide a context for understanding the blackout, and (3) identified some of the potential options for resolving problems associated with these electricity and security matters."
Date: November 18, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Reproductive Health: Federal Funds That Supported Four Nonprofit Organizations (open access)

Reproductive Health: Federal Funds That Supported Four Nonprofit Organizations

Correspondence issued by the General Accounting Office with an abstract that begins "This report identifies federal funding for fiscal years 1999 and 2000 that supported reproductive health activities of the following four nonprofit organizations: the Planned Parenthood Federation of America, the Population Council, the International Planned Parenthood Federation, and The Alan Guttmacher Institute. GAO found that these organizations used $184 million in federal funds for fiscal year 1999 and $196 million in federal funds for fiscal year 2000 to support domestic and international activities related to reproductive health. The Department of Health and Human Services and the U.S. Agency for International Development were the major sources of these funds. Four Senate committees and four House committees have jurisdiction over the authorization of the programs under which the funding was provided. In addition, the Senate and House Committees on Appropriations each have subcommittees that have jurisdiction over the appropriations for the programs through which the funds are provided."
Date: November 13, 2001
Creator: United States. General Accounting Office.
Object Type: Text
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 Government Accountability Office with an abstract that begins "We assisted the Department of Labor in ascertaining whether the net federal unemployment tax (FUTA) revenue distributed to the Unemployment Trust Fund (UTF) for the fiscal year ended September 30, 2005, is supported by the underlying records. We evaluated fiscal year 2005 activity affecting distributions to the UTF. In performing the agreed-upon procedures, we conducted our work in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance for performing and reporting the results of agreed-upon procedures. The procedures we agreed to perform relate to (1) transactions that represent the underlying basis of amounts distributed to the UTF and (2) key reconciliations of the Internal Revenue Service records to the Department of the Treasury records."
Date: November 4, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Afghanistan's Security Environment (open access)

Afghanistan's Security Environment

Correspondence issued by the Government Accountability Office with an abstract that begins "In March 2009, out of concern that the overall security situation in Afghanistan had not improved after more than 7 years of U.S. and international efforts, the administration completed a 60-day strategic review of U.S. policy and the security environment in Afghanistan and Pakistan. Based on this review, and recognizing the vital U.S. interest in addressing security threats posed by extremists in Afghanistan and Pakistan, the administration announced a strategic goal of disrupting, dismantling, and eventually defeating these extremists and eliminating their safe havens in both Afghanistan and Pakistan. Subsequently, in August 2009, the United States issued an integrated civilian-military campaign plan for support to Afghanistan. The strategy and campaign plan call for, among other things, the execution of an integrated counterinsurgency mission and continued efforts to build the capacity of military and civilian elements of the Afghan government to lead counterinsurgency and counterterrorism efforts and provide internal security for the Afghan people. Accordingly, the focus for U.S. forces in Afghanistan will be to (1) secure Afghanistan from insurgent and terrorist threats and (2) rapidly train Afghanistan National Security Forces (ANSF) to lead military and law enforcement operations."
Date: November 5, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Department Of Veterans Affairs: Improvements Needed in Corrective Action Plans to Remediate Financial Reporting Material Weaknesses (open access)

Department Of Veterans Affairs: Improvements Needed in Corrective Action Plans to Remediate Financial Reporting Material Weaknesses

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2008, the Department of Veterans Affairs (VA) identified three material internal control weaknesses over financial reporting--financial management system functionality, IT security controls, and financial management oversight. VA is developing a new financial system--FLITE--but full implementation is not expected until 2014. Therefore, the Subcommittee asked us to determine whether VA corrective action plans and oversight are appropriately focused on near-term actions to provide improved financial information. This report addresses (1) the nature of the internal control weaknesses identified in the VA fiscal year 2008 financial audit report and how long they have been outstanding, (2) whether VA had plans appropriately focused on near-term corrective actions, and (3) whether VA had appropriate oversight mechanisms in place to help assure that near-term corrective action plans are implemented on schedule. GAO reviewed corrective action plans for significant deficiencies underlying 2 of the 3 material weaknesses and performed additional analysis for two underlying significant deficiencies."
Date: November 16, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Business Systems Modernization: IRS's Fiscal Year 2004 Expenditure Plan (open access)

Business Systems Modernization: IRS's Fiscal Year 2004 Expenditure Plan

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) Business Systems Modernization (BSM) program is a multibillion-dollar, high-risk, highly complex effort that involves the development and delivery of a number of modernized information systems that are intended to replace the agency's aging business and tax processing systems. BSM funds are not available until IRS submits an expenditure plan that meets various conditions to congressional appropriations committees for approval. In January and July 2004, the Department of the Treasury submitted IRS's initial and revised fiscal year 2004 plans, respectively. As required by law, GAO reviewed the plans to (1) determine whether the plans satisfied the conditions specified in the law, (2) determine what progress IRS had made in implementing our prior recommendations, and (3) provide any other observations about the plans and IRS's BSM program."
Date: November 17, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Transportation Security Administration's Processes for Designating and Releasing Sensitive Security Information (open access)

Transportation Security Administration's Processes for Designating and Releasing Sensitive Security Information

Correspondence issued by the Government Accountability Office with an abstract that begins "Since the September 11, 2001, terrorist attacks, federal agencies have faced the challenge of protecting sensitive information from terrorists and others without a need to know while sharing this information with parties who are determined to have such a need. One form of protection involves identifying and marking such information sensitive but unclassified--information that is generally restricted from public disclosure but not designated as classified national security information. The Department of Homeland Security's (DHS) Transportation Security Administration (TSA) requires that certain information be protected from public disclosure as part of its responsibility for securing all modes of transportation. TSA, through its authority to protect information as sensitive security information (SSI), prohibits the public disclosure of information obtained or developed in the conduct of security activities that, for example, would be detrimental to transportation security. According to TSA, SSI may be generated by TSA, other DHS agencies, airports, aircraft operators, and other regulated parties when they, for example, establish or implement security programs or create documentation to address security requirements. Section 525 of the DHS Appropriations Act, 2007 (Public Law 109-295), required the Secretary of DHS to revise Management …
Date: November 30, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Human Capital: Diversity in the Federal SES and Processes for Selecting New Executives (open access)

Human Capital: Diversity in the Federal SES and Processes for Selecting New Executives

A letter report issued by the Government Accountability Office with an abstract that begins "A diverse Senior Executive Service (SES), which generally represents the most experienced segment of the federal workforce, can be an organizational strength by bringing a wider variety of perspectives and approaches to policy development and implementation, strategic planning, problem solving, and decision making. In a January 2003 report (GAO-03-34), GAO provided data on career SES members by race, ethnicity, and gender as of October 2000 and a statistically estimated projection of what the profile of the SES would be in October 2007 if appointment and separation trends did not change. In response to a request for updated information on the diversity in the SES, GAO is providing information from the Office of Personnel Management's (OPM) Central Personnel Data File (1) on the representation of women and minorities in the SES and the SES developmental pool (i.e., GS-15 and GS-14 positions) for the executive branch as of fiscal year 2007 and comparing this representation to fiscal year 2000 levels and to levels GAO projected for October 2007 in its 2003 report; (2) for fiscal years 2000 and 2007, the average age at which women and minorities were …
Date: November 26, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library