Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-01-371G, Guaranteed Loan System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, March 2001. GAO published a checklist that reflects the Joint Financial Management Improvement Program's (JFMIP) revised Guaranteed Loan System Requirements (March 2000) to assist: (1) agencies in implementing and monitoring their guaranteed loan systems; and (2) managers and auditors in reviewing their guaranteed loan systems to determine if they substantially comply with the Federal Financial Management Improvement Act."

A letter report issued by the Government Accountability Office with an abstract that begins "In accordance with 36 U.S.C. 2103, GAO is responsible for conducting audits of the agencywide financial statements of the American Battle Monuments Commission (the Commission). GAO audited the financial statements of the Commission for the fiscal years ended September 30, 2005, and 2004. The audits were done to determine whether, in all material respects, (1) the Commission's financial statements were reliable, and (2) Commission management maintained effective internal control over financial reporting and compliance with laws and regulations. Also, GAO tested Commission management's compliance with selected laws and regulations. The Commission was created in 1923 to commemorate the sacrifices and achievements of U.S. Armed Forces where they have served overseas since April 6, 1917, and at locations within the United States as directed by Congress. The Commission designs, administers, operates, and maintains 24 American military cemeteries on foreign soil and 25 federal memorials, monuments, and markers, 22 of which are on foreign soil. The Commission was also responsible for designing and constructing the national World War II Memorial on the Capitol Mall in Washington, D.C., and for maintaining six nonfederal memorials with funds provided by those …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on: (1) the Department of Justice's (DOJ) implementation of its False Claims Act guidance; and (2) DOJ's U.S. Attorneys' Offices' involvement in DOJ's national health care initiatives."

A letter report issued by the Government Accountability Office with an abstract that begins "All seven U.S. regulatory agencies that GAO contacted reported engaging in a range of international regulatory cooperation activities to fulfill their missions. These activities include the United States and its trading partners developing and using international standards, recognizing each other's regulations as equivalent, and sharing scientific data. U.S. agency officials GAO interviewed said they cooperate with foreign counterparts because many products they regulate originate overseas and because they may gain efficiencies--for example, by sharing resources or avoiding duplicative work. Cooperation can address both existing and avoid future regulatory differences. Officials also explained how cooperative efforts enhance public health and safety, facilitate trade, and support competitiveness of U.S. businesses. Several U.S. interagency processes require or enable interagency collaboration on international cooperation activities. The Regulatory Working Group (RWG), chaired by OMB and the Trade Policy Staff Committee (TPSC) are forums that have different responsibilities related to the regulatory and trade aspects of international regulatory cooperation. U.S. regulatory agency officials said the current processes could benefit from better information sharing among agencies on the implementation of international cooperation activities and lessons learned. Without enhancements to current forums, opportunities to …

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by AIMD-00-21.3.1, Standards for Internal Control in the Federal Government, November 1999. GAO published a guide on internal control standards for executive agency managers as required by the Federal Managers' Financial Integrity Act. The standards apply equally to program implementation and administration as well as financial operations, and they are intended to help both program and financial managers."

A letter report issued by the Government Accountability Office with an abstract that begins "Medicare fee schedule payments for durable medical equipment (DME) that the Food and Drug Administration (FDA) regulates as class III devices, those that pose the greatest potential risk, increased by 215 percent from 2001 through 2004. From 2004 through 2006, and for 2008, the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (MMA) provided for a payment update for class III DME equal to the increase in the consumer price index for all urban consumers (CPI-U). For 2007, MMA requires the Secretary of Health and Human Services to determine the payment update. MMA also requires that other DME receive a 0 percent update from 2004 through 2008. MMA directed GAO to report on an appropriate payment update for 2007 and 2008 for class III DME. In this report, GAO (1) examined whether class III devices have unique premarketing costs and (2) determined how the fee schedule rate-setting methodology accounts for the premarketing costs of such devices."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO has undertaken a body of work to address federal, state, and local preparations for, response to, and recovery from Hurricanes Katrina and Rita. This correspondence contains GAO's preliminary findings."

Other written product issued by the General Accounting Office with an abstract that begins "GAO presented the United States government's 1999 financial report. The report includes: (1) audited financial statements that cover the executive, legislative, and judicial branches; and (2) GAO's audit of the financial report."

A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the American Battle Monuments Commission for fiscal years 2000 and 1999. GAO found that (1) the consolidating financial statements for fiscal year 2000 and comparative consolidated totals for fiscal year 1999 are presented fairly in conformity with U.S. generally accepted accounting principles; (2) although internal controls should be improved, the Commission had effective internal control over financial reporting and compliance with laws and regulations as of September 30, 2000; and (3) there are no reportable instances of noncompliance with selected provisions of laws and regulations GAO tested. However, GAO noticed three deficiencies in internal controls over information technology systems."

A letter report issued by the General Accounting Office with an abstract that begins "The Space and Naval Warfare Systems Command (SPAWAR) has hundreds of millions of dollars of funded work that its working capital fund activities did not complete before the end of the fiscal year. Reducing the amount of workload carryover at fiscal year-end is a key factor in the effective management of Department of Defense (DOD) resources and in minimizing the "banking" of funds for work to be performed in subsequent years. GAO was asked to analyze SPAWAR's carryover balances. GAO assessed the accuracy of the budgeted amounts, the accuracy of the reported actual carryover balance, and the reliability of underlying financial data on which reported actual carryover is based."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reported on the results of its audit of the Schedules of Federal Debt managed by the Bureau of the Public Debt for the fiscal years ended September 30, 1998 and 1997."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the U.S.-Mexican border region's progress in addressing border issues, focusing on: (1) the nature of major border issues; and (2) U.S. and Mexican efforts underway to address them."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the economy of Vietnam, focusing on the availability, transparency, and quality of published economic and trade data on Vietnam."

Other written product issued by the Government Accountability Office with an abstract that begins "Efforts to better align and integrate budget and performance information raises many issues, including the question of budget structure--should appropriations accounts or congressional budget justifications or both be restructured to tighten the link between resources and performance? If so, how and to what extent? The administration elevated attention to this issue by including budget restructuring as part of the President's Management Agenda in 2001. To provide an overview of the various budget restructuring efforts underway in the federal government, GAO: (1) summarized steps taken by the Office of Management and Budget (OMB) and nine selected agencies to better align their budgets with performance and to better capture the cost of performance in the budget; (2) discussed the potential implications of these efforts for congressional oversight and executive branch managerial flexibility and accountability; (3) described the experiences and implementation challenges associated with these efforts; and (4) identified lessons learned that can provide insights useful in considering current and future budget restructuring efforts."

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."

A letter report issued by the General Accounting Office with an abstract that begins "The Research and Special Programs Administration (RSPA) within the Department of Transportation (DOT) is responsible for coordinating and ensuring the evaluation of DOT research programs to promote the efficient use of departmental research funds, which in fiscal year 2002 totaled over $1 billion. RSPA is also responsible for conducting multimodal research that cuts across different modes of transportation. The House Committee on Appropriations directed GAO to examine RSPA's coordination and evaluation of research within DOT and the status of its own multimodal research."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of the Treasury. The primary challenges facing Treasury include (1) modernizing the Internal Revenue Service's tax administration systems; (2) improving Customs Service's regulation of commercial trade; (3) achieving sound financial management; (4) improving the Bureau of Alcohol, Tobacco, and Firearms' performance measures; and (5) improving the management of Treasury's asset forfeiture program."

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."

A letter report issued by the Government Accountability Office with an abstract that begins "CMS has commissioned three studies to evaluate the QIS-based survey process but does not routinely monitor the extent to which the objectives established for the QIS are being met. The first two studies, completed in 2006 and 2007, were commissioned to determine whether the new survey process could be used in real-world settings and whether the QIS was helping the agency meet several of the objectives established for the process. The studies’ findings suggested that surveyors could use the survey process and recommended changes intended to help improve the QIS. CMS officials reported taking steps to address the studies’ findings and recommendations. In 2009, CMS commissioned a third study that was completed in 2011 and identified aspects of the QIS process that could affect the consistency with which surveyors identify quality problems. For example, the study found that during resident interviews, surveyors did not consistently probe for further information when provided with incomplete responses to interview questions. However, CMS does not have the means to routinely monitor the extent to which the QIS is helping improve the survey process as intended. Such routine, ongoing monitoring would …

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."

A letter report issued by the General Accounting Office with an abstract that begins "U.S. Department of Agriculture's (USDA) Risk Management Agency (RMA) administers the federal crop insurance program in partnership with insurance companies who share in the risk of loss or gain. In 2002, American Growers Insurance Company (American Growers), at the time, the largest participant in the program, was placed under regulatory control by the state of Nebraska. To ensure that policyholders were protected and that farmers' claims were paid, RMA agreed to fund the dissolution of American Growers. To date, RMA has spent about $40 million. GAO was asked to determine (1) what factors led to the failure of American Growers, (2) whether RMA procedures were adequate to monitor companies' financial condition, and (3) how effectively and efficiently RMA handled the dissolution of American Growers."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Export-Import Bank's financing of dual-use exports during fiscal years 1998-2000."

Guidance issued by the General Accounting Office with an abstract that begins "GAO published a guide to help federal agencies develop a Day One strategy to be executed during the last days of 1999 and the first days of 2000. The guide addresses four phases supported by executive oversight: (1) initiation; (2) rollover risk assessment, planning, and preparation; (3) rehearsal; and (4) execution, monitoring, responding, and reporting."