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Folklore: in All of Us, in All We Do (open access)

Folklore: in All of Us, in All We Do

Compilation of articles about various topics related to folklore organized into five chapters by subject: "The first tackles this issue of folklore and its relationship to history, with some of the articles trying to provide some of that folkloric filler to historical facts. Another chapter focuses on women; one features various types of occupational lore; and another is a tongue-in-cheek look at 'shady characters' such as police officers, politicians, and horsetraders. A final chapter has no theme; it is a catch-all, containing a few interesting articles you may remember from some of our [Texas Folklore Society's] most recent meetings" (p. viii).
Date: December 15, 2006
Creator: Untiedt, Kenneth L.
Object Type: Book
System: The UNT Digital Library
USDA Conservation Programs: Stakeholder Views on Participation and Coordination to Benefit Threatened and Endangered Species and Their Habitats (open access)

USDA Conservation Programs: Stakeholder Views on Participation and Coordination to Benefit Threatened and Endangered Species and Their Habitats

A letter report issued by the Government Accountability Office with an abstract that begins "Authorization for several conservation programs administered by the U.S. Department of Agriculture (USDA) expires in 2007, raising questions about how these programs may be modified, including how they can better support conservation of threatened and endangered species. Private landowners receive funding under these programs to implement conservation projects directed at several resource concerns, including threatened and endangered species. In this report, GAO discusses (1) stakeholder views on the incentives and disincentives to participating in USDA programs for the benefit of threatened and endangered species and their suggestions for addressing identified disincentives and (2) coordination efforts by USDA and the U.S. Fish and Wildlife Service (FWS) to benefit threatened and endangered species. In performing this work, GAO conducted telephone surveys with a nonprobability sample of over 150 federal and nonfederal officials and landowners."
Date: November 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Business Systems Modernization: DOD Continues to Improve Institutional Approach, but Further Steps Needed (open access)

Business Systems Modernization: DOD Continues to Improve Institutional Approach, but Further Steps Needed

A letter report issued by the Government Accountability Office with an abstract that begins "For decades, the Department of Defense (DOD) has not been successful in repeated attempts to modernize its timeworn business systems and operations. In 1995, we first designated DOD's business systems modernization as "high risk," and we continue to designate it as such today. As our research on successful public and private sector organizations has shown, attempting a large-scale systems modernization program in a large organization such as DOD without, among other things, a well-defined enterprise architecture and the associated investment management controls for implementing it often results in systems that are duplicative, stovepiped, non-integrated, and unnecessarily costly to manage, maintain, and operate. In May 2001, we made recommendations to the Secretary of Defense that provided the means for effectively developing and implementing an enterprise architecture and limiting systems investments until the department had a well-defined architecture and a corporate approach to investment control and decision making. In July 2001, the department initiated a business management modernization program to, among other things, develop a business enterprise architecture and establish the investment controls needed to effectively implement it. This effort was begun as part of the Secretary of …
Date: May 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Medicaid Third-Party Liability: Federal Guidance Needed to Help States Address Continuing Problems (open access)

Medicaid Third-Party Liability: Federal Guidance Needed to Help States Address Continuing Problems

A letter report issued by the Government Accountability Office with an abstract that begins "Medicaid, jointly funded by the federal government and the states, finances health care for about 56 million low-income people at an estimated total cost of about $298 billion in fiscal year 2004. Congress intended Medicaid to be the payer of last resort: if Medicaid beneficiaries have another source of health care coverage--such as private health insurance or a health plan purchased individually or provided through an employer--that source, to the extent of its liability, should pay before Medicaid does. This concept is referred to as "third-party liability." When such coverage is used, savings accrue to the federal government and the states. Using data from the U.S. Census Bureau and the states, GAO examined (1) the extent to which Medicaid beneficiaries have private health coverage and (2) problems states face in ensuring that Medicaid is the payer of last resort, including the extent to which the Deficit Reduction Act of 2005 may help address these problems."
Date: September 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Internal Revenue Service: Procedural Changes Could Enhance Tax Collections (open access)

Internal Revenue Service: Procedural Changes Could Enhance Tax Collections

A letter report issued by the Government Accountability Office with an abstract that begins "GAO previously testified that federal contractors abused the tax system with little consequence. While performing those audits, GAO noted that the Internal Revenue Service (IRS) records sometimes contained inaccurate or outdated tax information that prevented IRS from taking appropriate collection actions against those contractors, including submitting their tax debt to the Federal Payment Levy Program (FPLP) for collection. As a result, GAO was asked to review IRS's coding of tax debt excluded from the FPLP to determine whether (1) IRS tax records contain inaccurate status or transaction codes that exclude tax debt from the FPLP, (2) IRS's monitoring could be strengthened to ensure the accuracy of its status and transaction codes, and (3) other opportunities exist to increase the amount of tax debt included in the FPLP."
Date: November 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information Technology: Status and Challenges of Employee Exchange Program (open access)

Information Technology: Status and Challenges of Employee Exchange Program

A letter report issued by the Government Accountability Office with an abstract that begins "Recognizing the importance of human capital to information technology (IT) and the need to improve the skills of federal IT workers, Congress created the Information Technology Exchange Program (ITEP) as part of the E-Government Act of 2002. ITEP aims to improve federal IT skills through exchanges of staff between the government and the private sector. The Office of Personnel Management (OPM) was required to issue implementing regulations, which it did in September 2005, and to report semiannually to the Congress. OPM's regulations require that each participating agency develop an ITEP plan before proceeding with exchanges. Agencies' opportunity to begin exchanges ends in December 2007. GAO is required to evaluate the program by December 2006. As agreed, GAO's objectives were to determine (1) the status of the program and (2) challenges facing agencies. To address these objectives, GAO analyzed key documents and interviewed OPM, participating agencies, and others."
Date: December 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
The Nation's Long-Term Fiscal Outlook: September 2006 Update (open access)

The Nation's Long-Term Fiscal Outlook: September 2006 Update

Correspondence issued by the Government Accountability Office with an abstract that begins "Since 1992, GAO has published long-term fiscal simulations of what might happen to federal deficits and debt levels under varying policy assumptions. GAO developed its long-term model in response to a bipartisan request from Members of Congress who were concerned about the long-term effects of fiscal policy. In 1992 GAO said: "The federal budget is structurally unbalanced. This will do increasing damage to the economy and is unsustainable in the long term. Regardless of the approach chosen, prompt and meaningful action is essential. The longer it is delayed, the more painful it will be." These words are as relevant today as when GAO first published them. GAO updates its simulations three times a year as new estimates become available from the Congressional Budget Office's (CBO) Budget and Economic Outlook (January), Social Security and Medicare Trustees Reports (early spring), and CBO's Budget and Economic Outlook: An Update (late summer)."
Date: September 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Transportation Research: Opportunities for Improving the Oversight of DOT's Research Programs and User Satisfaction with Transportation Statistics (open access)

Transportation Research: Opportunities for Improving the Oversight of DOT's Research Programs and User Satisfaction with Transportation Statistics

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Transportation's (DOT) research, development, and technology (RD&T) budget totaled $1.1 billion in fiscal year 2005. DOT's Research and Innovative Technology Administration (RITA)--which includes the Bureau of Transportation Statistics (BTS)--oversees DOT's RD&T activities. GAO examined (1) how RITA's responsibilities for overseeing DOT's RD&T activities differ from those of its predecessor, the Research and Special Programs Administration (RSPA); (2) RITA's practices for coordinating, facilitating, and reviewing RD&T activities; (3) the progress DOT has made in implementing GAO's 2003 recommendations on how to improve the coordination and evaluation of RD&T activities; and (4) how BTS identifies and monitors how well it serves its users. To address these issues, GAO reviewed relevant documentation and interviewed officials from RITA, BTS, and three operating administrations."
Date: August 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Compacts of Free Association: Micronesia and the Marshall Islands Face Challenges in Planning for Sustainability, Measuring Progress, and Ensuring Accountability (open access)

Compacts of Free Association: Micronesia and the Marshall Islands Face Challenges in Planning for Sustainability, Measuring Progress, and Ensuring Accountability

A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, the United States signed Compacts of Free Association with the Federated States of Micronesia (FSM) and the Republic of the Marshall Islands (RMI), amending a 1986 compact with the countries. The amended compacts provide the countries with a combined total of $3.6 billion from 2004 to 2023, with the annual grants declining gradually. The assistance, targeting six sectors, is aimed at assisting the countries' efforts to promote economic advancement and budgetary self-reliance. The Department of the Interior (Interior) administers and oversees the assistance. Complying with a legislative requirement, GAO examined, for fiscal years 2004 through 2006, (1) the FSM's and the RMI's use of compact funds, (2) their efforts to assess progress toward development goals, (3) their monitoring of sector grants and accountability for compact funds, and (4) Interior's administrative oversight of the assistance. GAO visited the FSM and the RMI; reviewed reports; and interviewed officials from the FSM, RMI, and U.S. governments."
Date: December 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Hospital Accreditation: Joint Commission on Accreditation of Healthcare Organizations' Relationship with Its Affiliate (open access)

Hospital Accreditation: Joint Commission on Accreditation of Healthcare Organizations' Relationship with Its Affiliate

A letter report issued by the Government Accountability Office with an abstract that begins "Hospitals must meet certain conditions of participation established by the Centers for Medicare & Medicaid Services (CMS) in order to receive Medicare payments. In 2003, most hospitals--over 80 percent--demonstrated compliance with most of these conditions through accreditation from the Joint Commission on Accreditation of Healthcare Organizations (Joint Commission). Established in 1986, Joint Commission Resources, Inc. (JCR), a nonprofit affiliate of the Joint Commission, provides consultative technical assistance services to hospitals. Both organizations acknowledge the need to ensure that JCR's services do not--and are not perceived to--affect the independence of the Joint Commission's accreditation process. GAO was asked to provide information on the relationship between the Joint Commission and JCR. This report describes (1) their organizational relationship, and (2) the significant steps they have taken to prevent the improper sharing of information, obtained through their accreditation and consulting activities, respectively, since JCR was established. GAO reviewed pertinent documents, including conflict-of-interest policies and information about the organizations' financial relationship, and interviewed staff and board members from both organizations, JCR clients, and CMS officials."
Date: December 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Superfund: Better Financial Assurances and More Effective Implementation of Institutional Controls Are Needed to Protect the Public (open access)

Superfund: Better Financial Assurances and More Effective Implementation of Institutional Controls Are Needed to Protect the Public

A statement of record issued by the Government Accountability Office with an abstract that begins "Under the Environmental Protection Agency's (EPA) Superfund program, parties responsible for pollution bear the cost of cleaning it up. However, these parties sometimes no longer exist, leaving the problem for others, typically the federal government, to address. Furthermore, many sites' cleanup remedies leave some waste in place, relying on institutional controls--legal or administrative restrictions on land or water use--to limit the public's exposure. GAO was asked to summarize the findings of its August 2005 report, Environmental Liabilities: EPA Should Do More to Ensure that Liable Parties Meet Their Cleanup Obligations (GAO-05-658) and its January 2005 report, Hazardous Waste Sites: Improved Effectiveness of Controls at Sites Could Better Protect the Public (GAO-05-163). GAO's statement addresses the actions EPA could take to better ensure that parties meet their cleanup obligations and the long-term effectiveness of institutional controls in protecting the public. GAO's reports recommended, among other things, that EPA (1) implement a financial assurance mandate for businesses handling hazardous substances; (2) enhance its oversight and enforcement of existing financial assurances and authorities; (3) ensure that the frequency and scope of monitoring of controls sufficiently maintain their effectiveness; …
Date: June 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Illegal Immigration: Border-Crossing Deaths Have Doubled Since 1995; Border Patrol's Efforts to Prevent Deaths Have Not Been Fully Evaluated. (open access)

Illegal Immigration: Border-Crossing Deaths Have Doubled Since 1995; Border Patrol's Efforts to Prevent Deaths Have Not Been Fully Evaluated.

A letter report issued by the Government Accountability Office with an abstract that begins "Reports in recent years have indicated that increasing numbers of migrants attempting to enter the United States illegally die while crossing the southwest border. The Border Patrol implemented the Border Safety Initiative (BSI) in 1998 with the intention of reducing injuries and preventing deaths among migrants that attempt to cross the border illegally. GAO assessed: (1) Trends in the numbers, locations, causes, and characteristics of border-crossing deaths. (2) Differences among the Border Patrol sectors in implementing the BSI methodology. (3) The extent to which existing data allow for an evaluation of the effectiveness of the BSI and other efforts to prevent border-crossing deaths."
Date: August 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Corps of Engineers: Observations on Planning and Project Management Processes for the Civil Works Program (open access)

Corps of Engineers: Observations on Planning and Project Management Processes for the Civil Works Program

Testimony issued by the Government Accountability Office with an abstract that begins "Through the Civil Works Program, the Corps of Engineers (Corps) constructs, operates, and maintains thousands of civil works projects across the United States. The Corps uses a two-phase study process to help inform congressional decision makers about civil works projects and determine if they warrant federal investment. As part of the process for deciding to proceed with a project, the Corps analyzes and documents that the costs of constructing a project are outweighed by the benefits. To conduct activities within its civil works portfolio, the Corps received over $5 billion annually for fiscal years 2005 and 2006. During the last 4 years, GAO has issued five reports relating to the Corps' Civil Works Program. Four of these reports focused on the planning studies for specific Corps' projects or actions, which included a review of the cost and benefit analyses used to support the project decisions. The fifth report focused on the Corps management of its civil works appropriation accounts. For this statement, GAO was asked to summarize the key themes from these five studies. GAO made recommendations in the five reports cited in this testimony. The Corps generally …
Date: March 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Financial Audit: Congressional Award Foundation's Fiscal Years 2005 and 2004 Financial Statements (open access)

Financial Audit: Congressional Award Foundation's Fiscal Years 2005 and 2004 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, 2005, and 2004. 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, 2005, and (2) our conclusion on the Foundation's compliance in fiscal year 2005 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. This report also includes our determination required under section 104(c)(2)(A) of the Act (2 U.S.C. 804(c)(2)(A)) relating to the Foundation's financial operations."
Date: May 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Unemployment Insurance: Factors Associated with Benefit Receipt and Linkages with Reemployment Services for Claimants (open access)

Unemployment Insurance: Factors Associated with Benefit Receipt and Linkages with Reemployment Services for Claimants

Testimony issued by the Government Accountability Office with an abstract that begins "Unemployment Insurance (UI) has been a key component in ensuring the financial security of America's workforce for over 70 years. In fiscal year 2004, UI covered about 129 million wage and salary workers and paid about $41 billion in benefits to nearly 9 million workers. With unemployed workers at a greater risk of long-term unemployment than in the past, it is increasingly important to understand how individual workers are being served by UI. This testimony draws upon the results of three GAO reports providing new information about (1) the extent to which individual workers ever receive UI benefits or receive benefits multiple times, (2) the types of workers who are more likely to receive UI, and (3) what is known about the extent to which UI beneficiaries receive reemployment services and their reemployment outcomes. GAO is not making new recommendations at this time. The Department of Labor (Labor) generally agreed with the findings from each of the three reports on UI, but took issue with GAO's recommendation that the Secretary work with states to consider collecting more comprehensive information on UI claimants' services and outcomes. Labor commented that, …
Date: March 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Coast Guard: Observations on Agency Performance, Operations and Future Challenges (open access)

Coast Guard: Observations on Agency Performance, Operations and Future Challenges

Testimony issued by the Government Accountability Office with an abstract that begins "The Coast Guard's fiscal year 2007 budget request total $8.4 billion, an increase of 4 percent ($328 million) over the approved budget for fiscal year 2006 and a slowing of the agency's budget increases over the past 2 fiscal years. This testimony, which is based on both current and past GAO work, synthesizes the results of these reviews as they pertain to meeting performance goals, adjusting to added responsibilities, acquiring new assets (especially the Deepwater program--to replace or upgrade cutters and aircraft, and the Rescue 21 program--to modernize rescue communications), and meeting other future challenges."
Date: June 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Intermodal Transportation: Challenges to and Potential Strategies for Developing Improved Intermodal Capabilities (open access)

Intermodal Transportation: Challenges to and Potential Strategies for Developing Improved Intermodal Capabilities

Testimony issued by the Government Accountability Office with an abstract that begins "Mobility--that is, the movement of passengers and goods through the transportation system--is critical to the nation's economic vitality and the quality of life of its citizens. However, increasing passenger travel and freight movement has led to growing congestion in the nation's transportation system, and projections suggest that this trend is likely to continue. Increased congestion can have a number of negative economic and social effects, including wasting travelers' time and money, impeding efficient movement of freight, and degrading air quality. U.S. transportation policy has generally addressed these negative economic and social effects from the standpoint of individual transportation modes and local government involvement. However, there has been an increased focus on the development of intermodal transportation. Intermodal transportation refers to a system that connects the separate transportation modes--such as mass transit systems, roads, aviation, maritime, and railroads--and allows a passenger to complete a journey using more than one mode. This testimony is based on GAO's prior work on intermodal transportation, especially intermodal ground connections to airports, and addresses (1) the challenges associated with developing and using intermodal capabilities and (2) potential strategies that could help public decision makers …
Date: June 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Mass Transit: Issues Related to Providing Dedicated Funding for the Washington Metropolitain Area Transit Authority (open access)

Mass Transit: Issues Related to Providing Dedicated Funding for the Washington Metropolitain Area Transit Authority

A letter report issued by the Government Accountability Office with an abstract that begins "A regional panel estimated that the Washington Metropolitan Area Transit Authority (WMATA)--Washington, D.C.'s, transit system--will have total budgetary shortfalls of $2.4 billion over 10 years. The panel and others have noted that WMATA's lack of a significant dedicated revenue source may affect its ability to keep the system in good working order. Proposed federal legislation would make $1.5 billion available to WMATA if the local governments established dedicated funding. This report addresses (1) the characteristics of dedicated funding and its effects on transit agencies and governments; (2) how potential revenue sources compare in terms of stability, adequacy, and other factors; (3) major actions needed to establish dedicated funding for WMATA and the progress made to date; and (4) issues that dedicated funding poses for the region and WMATA. To address these issues, GAO reviewed financial data for the nation's 25 largest transit agencies, interviewed officials from 6 transit agencies and from the state and local governments that support WMATA, and reviewed literature on the financing of mass transit. GAO provided a draft of this report to WMATA and the Department of Transportation for review. Officials from …
Date: May 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Wood Utilization: Federal Research and Product Development Activities, Support, and Technology Transfer (open access)

Wood Utilization: Federal Research and Product Development Activities, Support, and Technology Transfer

A letter report issued by the Government Accountability Office with an abstract that begins "More wood is consumed every year in the United States than all metals, plastics, and masonry cement combined. To maximize their use of wood, forest product companies rely on research into new methods for using wood. At least 12 federal agencies have provided support to wood utilization research and product development activities, including the U.S. Department of Agriculture's Forest Service and Cooperative State Research, Education, and Extension Service (CSREES)-funded wood utilization research centers, which historically have specifically targeted support to these activities. GAO was asked to identify (1) the types of wood utilization research and product development activities federal agencies support and how these activities are coordinated; (2) the level of support federal agencies made available for these activities in fiscal years 2004 and 2005, and changes in the level of support at the Forest Service and at the CSREES-funded wood utilization research centers for fiscal years 1995 through 2005; and (3) how the federal government transfers the technologies and products from its wood utilization research and product development activities to industry. GAO provided a draft of this report to the 12 federal agencies for review …
Date: June 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Joint Strike Fighter: DOD Plans to Enter Production before Testing Demonstrates Acceptable Performance (open access)

Joint Strike Fighter: DOD Plans to Enter Production before Testing Demonstrates Acceptable Performance

A letter report issued by the Government Accountability Office with an abstract that begins "The Joint Strike Fighter (JSF) is DOD's most expensive aircraft program. The program represents 90 percent of the remaining planned investment for recapitalizing DOD's aging tactical aircraft fleet. GAO is required by law to review the program annually for 5 years, beginning in fiscal year 2005. This is our second report and GAO assessed the program's acquisition approach--in terms of capturing knowledge for key investment decisions--and identified an alternative to improve outcomes."
Date: March 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: Missile Defense Agency Fields Initial Capability but Falls Short of Original Goals (open access)

Defense Acquisitions: Missile Defense Agency Fields Initial Capability but Falls Short of Original Goals

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has spent nearly $90 billion since 1985 to develop a Ballistic Missile Defense System (BMDS). In the next 6 years, the Missile Defense Agency (MDA), the developer, plans to invest about $58 billion more. MDA's overall goal is to produce a system that is capable of defeating enemy missiles launched from any range during any phase of their flight. MDA's approach is to field new capabilities in 2-year blocks. The first--Block 2004--was to provide some protection by December 2005 against attacks out of North Korea and the Middle East. Congress requires GAO to assess MDA's progress annually. This year's report assesses (1) MDA's progress during fiscal year 2005 and (2) whether capabilities fielded under Block 2004 met goals. To the extent goals were not met, GAO identifies reasons for shortfalls and discusses corrective actions that should be taken."
Date: March 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Foreign Assistance: U.S. Democracy Assistance for Cuba Needs Better Management and Oversight (open access)

Foreign Assistance: U.S. Democracy Assistance for Cuba Needs Better Management and Oversight

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. law authorizes aid for nonviolent democratic change in Cuba. From 1996-2005, the Department of State (State) and the U.S. Agency for International Development (USAID) awarded grants totaling $74 million to support such change. A presidential commission recently recommended increasing funding for these efforts. This report examines (1) agency roles in implementing this aid and selection of grantees; (2) types of aid, recipients, and methods of delivery reported in 2005; (3) oversight of grantees; and (4) data about the impact of this aid. To address these objectives, we analyzed the activities and internal controls, and USAID's oversight and management of, 10 grantees with about 76 percent (in dollars) of total active awards for Cuba democracy aid. Our review focused on USAID because State's first awards were not made until mid-2005."
Date: November 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Management Systems: Additional Efforts Needed to Address Key Causes of Modernization Failures (open access)

Financial Management Systems: Additional Efforts Needed to Address Key Causes of Modernization Failures

A letter report issued by the Government Accountability Office with an abstract that begins "Billions of dollars have been spent governmentwide to modernize financial management systems that have often exceeded budgeted cost, resulted in delays in delivery dates and did not provide the anticipated system functionality when implemented. GAO was asked to identify (1) the key causes for financial management system implementation failures, and (2) the significant governmentwide initiatives currently under way that are intended to address the key causes of financial management system implementation failures. GAO was also asked to provide its views on actions that can be taken to help improve the management and control of agency financial management system modernization efforts."
Date: March 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: Securities and Exchange Commission's Financial Statements for Fiscal Years 2006 and 2005 (open access)

Financial Audit: Securities and Exchange Commission's Financial Statements for Fiscal Years 2006 and 2005

A letter report issued by the Government Accountability Office with an abstract that begins "Established in 1934 to enforce the securities laws and protect investors, the Securities and Exchange Commission (SEC) plays an important role in maintaining the integrity of the U.S. securities markets. Pursuant to the Accountability of Tax Dollars Act of 2002, the SEC is required to prepare and submit to Congress and the Office of Management and Budget audited financial statements. GAO agreed, under its audit authority, to perform the audit of SEC's financial statements. GAO's audit was done to determine whether, in all material respects, (1) SEC's fiscal year 2006 financial statements were reliable and (2) SEC's management maintained effective internal control over financial reporting and compliance with laws and regulations. GAO also tested SEC's compliance with certain laws and regulations."
Date: November 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library