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Private Pensions: Government Actions Could Improve the Timeliness and Content of Form 5500 Pension Information (open access)

Private Pensions: Government Actions Could Improve the Timeliness and Content of Form 5500 Pension Information

A letter report issued by the Government Accountability Office with an abstract that begins "The Form 5500 is the primary source of information for both the federal government and the private sector regarding the operation, funding, assets, and investments of private pension and other employee benefit plans. Currently, the Department of Labor (Labor) requires about 3 years to provide certain usable Form 5500 information to the public, leading to complaints that the information is not timely. We have prepared this report under the Comptroller General's authority, and it is intended to assist Congress in improving the timeliness and content of Form 5500 information. This report is addressed to the congressional committees of jurisdiction. It examines: (1) the information reported on the form and how it is used, (2) factors that affect the timeliness of Form 5500 information, and (3) issues affecting the content of the form."
Date: June 3, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information Technology: Federal Agencies Face Challenges in Implementing Initiatives to Improve Public Health Infrastructure (open access)

Information Technology: Federal Agencies Face Challenges in Implementing Initiatives to Improve Public Health Infrastructure

A letter report issued by the Government Accountability Office with an abstract that begins "It has been almost 4 years since the anthrax events of October 2001 highlighted the weaknesses in our nation's public health infrastructure. Since that time, emerging infectious diseases have appeared--such as Severe Acute Respiratory Syndrome and human monkeypox--that have made our readiness for public health emergencies even more critical. Information technology (IT) is central to strengthening the public health infrastructure through the implementation of systems to aid in the detection, preparation for, and response to bioterrorism and other public health emergencies. Congress asked us to review the current status of major federal IT initiatives aimed at strengthening the ability of government at all levels to respond to public health emergencies. Specifically, our objectives were to assess the progress of major federal IT initiatives designed to strengthen the effectiveness of the public health infrastructure and describe the key IT challenges facing federal agencies responsible for improving the public health infrastructure."
Date: June 10, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Cooperative Threat Reduction: DOD Has Improved Its Management and Internal Controls, but Challenges Remain (open access)

Cooperative Threat Reduction: DOD Has Improved Its Management and Internal Controls, but Challenges Remain

A letter report issued by the Government Accountability Office with an abstract that begins "Section 3611 of the National Defense Authorization Act for Fiscal Year 2004 mandates that GAO assess the Department of Defense's (DOD) internal controls for the Cooperative Threat Reduction (CTR) program and their effect on the program's execution. In addressing the mandate, we assessed DOD's management and internal controls over implementing CTR projects since 2003 by using the control standards for the federal government as criteria. In response to the mandate, we focused on those management and internal control areas considered most relevant to CTR project implementation: (1) building a management structure, (2) risk assessments, (3) performance measures, (4) program reviews, (5) communications, and (6) project monitoring. The Congress also mandated that GAO describe the status of DOD's implementation of legislative mandates covering the CTR program."
Date: June 30, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Report for the 82nd Airborne Division Association, Incorporated, for Fiscal Years 2003 and 2002 (open access)

Federally Chartered Corporation: Financial Statement Audit Report for the 82nd Airborne Division Association, Incorporated, for Fiscal Years 2003 and 2002

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the 82nd Airborne Division Association, Incorporated, for fiscal years 2003 and 2002. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: June 10, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Army Depot Maintenance: Ineffective Oversight of Depot Maintenance Operations and System Implementation Efforts (open access)

Army Depot Maintenance: Ineffective Oversight of Depot Maintenance Operations and System Implementation Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "The Army depot maintenance activity group received about $2.6 billion of orders in fiscal year 2004 to repair helicopters, combat vehicles, and air defense systems. To perform this work, the group operates under the working capital fund concept, where customers are to be charged the anticipated costs of providing goods and services to them. GAO was asked to determine (1) if prices charged by the group have increased and, if so, why; (2) how the group allocates gains or losses incurred at the individual depot level; and (3) if the group exceeded its allowable carryover ceilings and the reasons for exceeding the ceilings. GAO was also asked to determine if the Army encountered problems implementing a new system, the Logistics Modernization Program (LMP), at the Tobyhanna Army Depot."
Date: June 30, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
GAO Update on the Number of Prekindergarten Care and Education Programs (open access)

GAO Update on the Number of Prekindergarten Care and Education Programs

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a Congressional request concerning our April 2000 report, Early Education and Care: Overlap Indicates Need to Assess Crosscutting Programs (GAO/HEHS-00-78). Given the historical concern regarding the potential for program overlap among federal early childhood education and care programs, Congress asked that we update the list of programs providing or supporting education or care for children under the age of 5. The 2000 list included 69 programs, which were administered by 9 different agencies. To respond to the request, we replicated the keyword search from our 2000 report using the Catalog of Federal Domestic Assistance (CFDA). After assessing the reliability of the CFDA, we determined it was suitable for our purposes. We obtained explanations regarding programs that were deleted from the CFDA. Our search yielded 254 programs, and we reviewed their descriptions to determine if they met three criteria: (1) directly funded or supported education and/or child care, (2) provided these services to children under age 5, and (3) delivered services in an educational or child care setting. Based on this review, we selected over 70 programs as potentially meeting these criteria and provided agencies …
Date: June 2, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Energy Savings: Performance Contracts Offer Benefits, but Vigilance Is Needed to Protect Government Interests (open access)

Energy Savings: Performance Contracts Offer Benefits, but Vigilance Is Needed to Protect Government Interests

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government is the nation's largest energy consumer, spending, by latest accounting, $3.7 billion on energy for its 500,000 facilities. Upfront funding for energy-efficiency improvements has been difficult to obtain because of budget constraints and competing agency missions. The Congress in 1986 authorized agencies to use Energy Savings Performance Contracts (ESPCs) to privately finance these improvements. The law requires that annual payments for ESPCs not exceed the annual savings generated by the improvements. GAO was asked to identify (1) the extent to which agencies used ESPCs; (2) what energy savings, financial savings, and other benefits agencies expect to achieve; (3) the extent to which actual financial savings cover costs; and (4) what areas, if any, require steps to protect the government's financial interests in using ESPCs."
Date: June 22, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Progress of the DD(X) Destroyer Program (open access)

Progress of the DD(X) Destroyer Program

Correspondence issued by the Government Accountability Office with an abstract that begins "The Navy is developing a new destroyer, the DD(X), to serve as a next-generation multimission surface combatant ship. It will provide advanced land attack capability to support forces ashore and contribute to military dominance in shallow coastal water environments. To reduce program risk and demonstrate the ship's 12 technologies, the Navy is building 10 engineering development models that represent the ship's most critical subsystems. This approach is intended to improve the assessment of these key subsystems by designing, developing, and testing working models early in the process. In September 2004, we reported that while the engineering development model process could be beneficial, the program's schedule does not allow enough time to acquire appropriate levels of knowledge before key decisions are made. We also reported that some of the engineering development models were progressing according to plan, but others faced significant technical challenges. This letter provides an update on the progress of DD(X) subsystems, as demonstrated by recent tests and design reviews of the engineering development models. Our review concentrated on five of the ten engineering development models. These five development models were chosen because of their importance to …
Date: June 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Groundwater Contamination: DOD Uses and Develops a Range of Remediation Technologies to Clean Up Military Sites (open access)

Groundwater Contamination: DOD Uses and Develops a Range of Remediation Technologies to Clean Up Military Sites

A letter report issued by the Government Accountability Office with an abstract that begins "To date, the Department of Defense (DOD) has identified nearly 6,000 sites at its facilities that require groundwater remediation and has invested $20 billion over the past 10 years to clean up these sites. In the past, DOD primarily used "pump-and-treat" technologies to contain or eliminate hazardous contaminants in groundwater. However, the long cleanup times and high costs of using pump-and-treat technologies often make them expensive and ineffective for groundwater remediation. As directed by Public Law 108-375 and as agreed, GAO (1) described current DOD groundwater remediation technologies and (2) examined whether any new technologies are being used or developed outside the department that may have potential for DOD's use and the extent to which DOD is researching and developing new approaches to groundwater remediation. GAO provided the Department of Defense with a draft copy of the report for its review and comment. DOD generally agreed with the contents stating that the report is an accurate summary of DOD's use and field tests of remedial technologies. DOD also provided technical clarifications that have been incorporated, as appropriate."
Date: June 30, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Report for the Former Members of Congress, Incorporated, for Fiscal Year 2003 (open access)

Federally Chartered Corporation: Financial Statement Audit Report for the Former Members of Congress, Incorporated, for Fiscal Year 2003

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Former Members of Congress, Incorporated, for fiscal year 2003. 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: June 10, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Global Health: The Global Fund to Fight AIDS, TB and Malaria Is Responding to Challenges but Needs Better Information and Documentation for Performance-Based Funding (open access)

Global Health: The Global Fund to Fight AIDS, TB and Malaria Is Responding to Challenges but Needs Better Information and Documentation for Performance-Based Funding

A letter report issued by the Government Accountability Office with an abstract that begins "The Global Fund to Fight AIDS, Tuberculosis and Malaria--established as a private foundation in January 2002--is intended to rapidly disburse grants to recipients, including governments and nongovernmental organizations. The Global Fund has signed over 270 grant agreements and disbursed more than $1 billion. Governments provide most of its funding; the United States has provided almost one-third of the $3.7 billion the Global Fund has received. In May 2003, the President signed legislation directing the Comptroller General to monitor and evaluate Global Fund-supported projects. GAO reviewed grants that the Global Fund began disbursing before January 2004. This report (1) describes the Global Fund's process for managing grants and disbursing funds, (2) identifies factors that have affected grant performance, (3) reviews the basis and documentation of performance-based funding, and (4) notes recent refinements of Global Fund processes."
Date: June 10, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Management: Thousands of Civilian Agency Contractors Abuse the Federal Tax System with Little Consequence (open access)

Financial Management: Thousands of Civilian Agency Contractors Abuse the Federal Tax System with Little Consequence

A letter report issued by the Government Accountability Office with an abstract that begins "Tax abuses by contractors working for the Department of Defense, on which GAO previously reported, have led to concerns about similar abuses by those hired by civilian agencies. GAO was asked to determine if similar problems exist at civilian agencies and, if so, to (1) quantify the amount of unpaid federal taxes owed by civilian agency contractors paid through the Financial Management Service (FMS), (2) identify any statutory or policy impediments and control weaknesses that impede tax collections under the Federal Payment Levy Program (FPLP), and (3) determine whether there are indications of abusive or potential criminal activity by contractors with unpaid tax debts."
Date: June 16, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Reports for the Military Chaplains Association of the United States of America for Fiscal Years 2003 and 2002 (open access)

Federally Chartered Corporation: Financial Statement Audit Reports for the Military Chaplains Association of the United States of America for Fiscal Years 2003 and 2002

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Military Chaplains Association of the United States of America for Fiscal Years 2003 and 2002. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: June 10, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Air Traffic Operations: The Federal Aviation Administration Needs to Address Major Air Traffic Operating Cost Control Changes (open access)

Air Traffic Operations: The Federal Aviation Administration Needs to Address Major Air Traffic Operating Cost Control Changes

A letter report issued by the Government Accountability Office with an abstract that begins "Dating back to 1997, numerous reports have highlighted the need for the Federal Aviation Administration (FAA) to better control the growth in its Air Traffic Services operating costs, which account for about $6.5 billion or over 80 percent of FAA's total annual operating costs. In February 2004, FAA established the Air Traffic Organization (ATO) to take over its entire Air Traffic operations and established cost control as a major focus. GAO was asked to determine: (1) What is ATO's financial outlook for its operations? (2) To what extent is ATO taking actions to control its operating costs? (3) What are some options ATO should consider in developing its cost control strategy?"
Date: June 23, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Report for the Marine Corps League for Fiscal Years 2003 and 2002 (open access)

Federally Chartered Corporation: Financial Statement Audit Report for the Marine Corps League for Fiscal Years 2003 and 2002

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Marine Corps League for Fiscal Years 2003 and 2002. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: June 10, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Report for the American War Mothers for Fiscal Year 2003 (open access)

Federally Chartered Corporation: Financial Statement Audit Report for the American War Mothers for Fiscal Year 2003

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the American War Mothers for fiscal year 2003. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: June 10, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Financial Audit: The Department of Defense's Fiscal Year 2004 Management Representation Letter on Its Financial Statements (open access)

Financial Audit: The Department of Defense's Fiscal Year 2004 Management Representation Letter on Its Financial Statements

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit the fiscal year 2004 CFS, we evaluated the Department of the Treasury's (Treasury) financial reporting procedures and related internal control over the process for compiling the CFS, including the management representation letter provided us by Treasury and OMB. Written representation letters from management, required by U.S. generally accepted government auditing standards, ordinarily confirm oral representations given to the auditor, indicate and document the continuing appropriateness of those representations, and reduce the possibility of a misunderstanding between management and the auditor. The purpose of this report is to communicate our observations on the Department of Defense's (DOD) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by DOD are sufficient to help support Treasury and OMB's …
Date: June 23, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Public Transportation: Opportunities Exist to Improve the Communication and Transparency of Changes Made to the New Starts Program (open access)

Public Transportation: Opportunities Exist to Improve the Communication and Transparency of Changes Made to the New Starts Program

A letter report issued by the Government Accountability Office with an abstract that begins "The Transportation Equity Act for the 21st Century (TEA-21) and subsequent legislation authorized about $13.5 billion in guaranteed funding for the Federal Transit Administration's (FTA) New Starts program, which is used to select fixed guideway transit projects, such as rail and trolley projects, and to award full funding grant agreements (FFGA). GAO assessed the New Starts process for the fiscal year 2006 cycle. GAO identified (1) the number of projects that were evaluated, rated, and proposed for new FFGAs and the proposed funding commitments in the administration's budget request; (2) changes FTA has made to the New Starts application, evaluation, rating, and oversight processes since the fiscal year 2001 evaluation cycle and how these changes have been communicated to project sponsors; and (3) how FTA developed the measures used to evaluate and rate projects from the criteria outlined in TEA-21 and how those measures are used in the rating process."
Date: June 28, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: The Department of Education's Fiscal Year 2004 Management Representation Letter on Its Financial Statements (open access)

Financial Audit: The Department of Education's Fiscal Year 2004 Management Representation Letter on Its Financial Statements

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit the fiscal year 2004 CFS, we evaluated the Department of the Treasury's (Treasury) financial reporting procedures and related internal control over the process for compiling the CFS, including the management representation letter provided us by Treasury and OMB. Written representation letters from management, required by U.S. generally accepted government auditing standards, ordinarily confirm oral representations given to the auditor, indicate and document the continuing appropriateness of those representations, and reduce the possibility of a misunderstanding between management and the auditor. The purpose of this report is to communicate our observations on the Department of Education's (Education) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by Education are sufficient to help support Treasury and OMB's …
Date: June 23, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Health Centers And Rural Clinics: State and Federal Implementation Issues for Medicaid's New Payment System (open access)

Health Centers And Rural Clinics: State and Federal Implementation Issues for Medicaid's New Payment System

A letter report issued by the Government Accountability Office with an abstract that begins "The Medicare, Medicaid, and SCHIP Benefits Improvement and Protection Act of 2000 (BIPA) established a prospective payment system (PPS) for Medicaid payments to Federally Qualified Health Centers (FQHC) and Rural Health Clinics (RHC), giving providers a financial incentive to operate efficiently. BIPA requires that BIPA PPS rates be adjusted for inflation and changes in scope of services. States also may use an alternative methodology if it pays no less than the BIPA PPS rate. In response to a BIPA mandate, GAO reviewed states' implementation of the new payment requirements, the need to rebase or refine the BIPA PPS, and the Centers for Medicare & Medicaid Services' (CMS) oversight of states' implementation. GAO surveyed the states about their payment methodologies, did a targeted review in four states, and reviewed indexes used to reflect medical care inflation."
Date: June 17, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Report for the Future Farmers of America for Fiscal Years 2003 and 2002 (open access)

Federally Chartered Corporation: Financial Statement Audit Report for the Future Farmers of America for Fiscal Years 2003 and 2002

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Future Farmers of America for Fiscal Years 2003 and 2002. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: June 10, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Report for the National Academy of Public Administration for Fiscal Year 2003 (open access)

Federally Chartered Corporation: Financial Statement Audit Report for the National Academy of Public Administration for Fiscal Year 2003

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Academy of Public Administration, for fiscal year 2003. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: June 10, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Human Capital: Selected Agencies Have Opportunities to Enhance Existing Succession Planning and Management Efforts (open access)

Human Capital: Selected Agencies Have Opportunities to Enhance Existing Succession Planning and Management Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "As the federal government confronts an array of challenges in the 21st century, it must employ strategic human capital management, including succession planning, to help meet those challenges. Leading organizations go beyond a succession planning approach that focuses on replacing individuals and engage in broad, integrated succession planning and management efforts that focus on strengthening current and future organizational capacity. GAO reviewed how the Census Bureau, Department of Labor (DOL), the Environmental Protection Agency (EPA) and the Veterans Health Administration (VHA) are implementing succession planning and management efforts."
Date: June 30, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: The Department of Labor's Fiscal Year 2004 Management Representation Letter on Its Financial Statements (open access)

Financial Audit: The Department of Labor's Fiscal Year 2004 Management Representation Letter on Its Financial Statements

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit the fiscal year 2004 CFS, we evaluated the Department of the Treasury's (Treasury) financial reporting procedures and related internal control over the process for compiling the CFS, including the management representation letter provided us by Treasury and OMB. Written representation letters from management, required by U.S. generally accepted government auditing standards, ordinarily confirm oral representations given to the auditor, indicate and document the continuing appropriateness of those representations, and reduce the possibility of a misunderstanding between management and the auditor. The purpose of this report is to communicate our observations on the Department of Labor's (DOL) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by DOL are sufficient to help support Treasury and OMB's …
Date: June 23, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library