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Purchase Cards: Control Weaknesses Leave DHS Highly Vulnerable to Fraudulent, Improper, and Abusive Activity (open access)

Purchase Cards: Control Weaknesses Leave DHS Highly Vulnerable to Fraudulent, Improper, and Abusive Activity

A letter report issued by the Government Accountability Office with an abstract that begins "In the wake of the 2005 hurricanes in the Gulf Region, GAO and the Department of Homeland Security Office of Inspector General (DHS OIG) initiated a number of audits and investigations addressing the federal government's response to those events. On July 19, 2006, GAO testified on the results of its purchase card work. This report summarizes the testimony and provides recommendations. Department of Homeland Security (DHS) cardholders made thousands of transactions related to hurricane relief operations. GAO analyzed transactions between June and November of 2005 to determine if (1) DHS's control environment and management of purchase card usage were effective; (2) DHS's key internal control activities operated effectively and provided reasonable assurance that purchase cards were used appropriately; and (3) potentially fraudulent, improper, and abusive purchase card activity existed at DHS."
Date: September 28, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: Independent and Special Counsel Expenditures for the Six Months Ended March 31, 2006 (open access)

Financial Audit: Independent and Special Counsel Expenditures for the Six Months Ended March 31, 2006

A letter report issued by the Government Accountability Office with an abstract that begins "This report presents the results of our audits of expenditures reported by one office of independent counsel and one office of special counsel for the 6 months ended March 31, 2006. The Department of Justice and independent counsels are required under 28 U.S.C. 594 (d)(2), (h) and 596 (c)(1) to report on a semiannual basis the expenditures from a permanent, indefinite appropriation established within the Department of Justice to fund independent counsel activities. Under 28 U.S.C. 596 (c)(2), we are required to audit the statements of expenditures prepared by the independent counsels. We also audited the statement of expenditures of Special Counsel Patrick J. Fitzgerald, who is authorized by the Department of Justice to fund his operation from the permanent, indefinite appropriation."
Date: September 29, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Military Operations: High-Level DOD Action Needed to Address Long-standing Problems with Management and Oversight of Contractors Supporting Deployed Forces (open access)

Military Operations: High-Level DOD Action Needed to Address Long-standing Problems with Management and Oversight of Contractors Supporting Deployed Forces

A letter report issued by the Government Accountability Office with an abstract that begins "Prior GAO reports have identified problems with the Department of Defense's (DOD) management and oversight of contractors supporting deployed forces. GAO issued its first comprehensive report examining these problems in June 2003. Because of the broad congressional interest in U.S. military operations in Iraq and DOD's increasing use of contractors to support U.S. forces in Iraq, GAO initiated this follow-on review under the Comptroller General's statutory authority. Specifically, GAO's objective was to determine the extent to which DOD has improved its management and oversight of contractors supporting deployed forces since our 2003 report. GAO reviewed DOD policies and interviewed military and contractor officials both at deployed locations and in the United States."
Date: December 18, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Military Transformation: Additional Actions Needed by U.S. Strategic Command to Strengthen Implementation of Its Many Missions and New Organization (open access)

Military Transformation: Additional Actions Needed by U.S. Strategic Command to Strengthen Implementation of Its Many Missions and New Organization

A letter report issued by the Government Accountability Office with an abstract that begins "In 2002, the President and Secretary of Defense called for the creation of the United States Strategic Command (USSTRATCOM) to anticipate and counter global threats. Currently, USSTRATCOM has responsibility for seven mission areas including nuclear deterrence and integrated missile defense. GAO was asked to determine the extent to which USSTRATCOM has made progress in (1) implementing its new missions and assessing mission results and (2) defining organizational responsibilities and establishing relationships with other Department of Defense (DOD) commands and organizations. To assess progress, GAO compared USSTRATCOM's efforts with lessons learned in implementing successful organizational transformations."
Date: September 8, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Nuclear Energy: Status of DOE's Effort to Develop the Next Generation Nuclear Plant (open access)

Nuclear Energy: Status of DOE's Effort to Develop the Next Generation Nuclear Plant

A letter report issued by the Government Accountability Office with an abstract that begins "Under the administration's National Energy Policy, the Department of Energy (DOE) is promoting nuclear energy to meet increased U.S. energy demand. In 2003, DOE began developing the Next Generation Nuclear Plant, an advanced nuclear reactor that seeks to improve upon the current generation of operating commercial nuclear power plants. DOE intends to demonstrate the plant's commercial application both for generating electricity and for using process heat from the reactor for the production of hydrogen, which then would be used in fuel cells for the transportation sector. The Energy Policy Act of 2005 required plant design and construction to be completed by 2021. GAO was asked to examine (1) the progress DOE has made in meeting its schedule for the Next Generation Nuclear Plant and (2) DOE's approach to ensuring the commercial viability of the project. To meet these objectives, GAO reviewed DOE's research and development (R&D) plans for the project and the reports of two independent project reviews, observed R&D activities, and interviewed DOE, Nuclear Regulatory Commission (NRC), and industry representatives."
Date: September 20, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
NOAA: Next Steps to Strengthen Its Acquisition Function (open access)

NOAA: Next Steps to Strengthen Its Acquisition Function

A letter report issued by the Government Accountability Office with an abstract that begins "The National Oceanic and Atmospheric Administration (NOAA) accounts for about half of the Department of Commerce's (Commerce) acquisition spending, over $851 million in fiscal year 2005 alone. In recent years however, NOAA has experienced instances of poor contract management. GAO was asked to determine if NOAA is positioned to effectively carry out its acquisition function. Specifically, GAO assessed the extent to which NOAA has structured an acquisition organization that provides appropriate oversight; established policies and processes that promote, among other things, a knowledge-based acquisition process for development and production of complex systems; and planned and managed its contracting workforce to address future retirement challenges."
Date: June 7, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Improper Payments: Agencies' Fiscal Year 2005 Reporting under the Improper Payments Information Act Remains Incomplete (open access)

Improper Payments: Agencies' Fiscal Year 2005 Reporting under the Improper Payments Information Act Remains Incomplete

A letter report issued by the Government Accountability Office with an abstract that begins "Fiscal year 2005 marked the second year that executive agencies were required to report improper payment information under the Improper Payments Information Act of 2002 (IPIA). As a steward of taxpayer dollars, the federal government is accountable for how its agencies and grantees spend billions of taxpayer dollars and is responsible for safeguarding those funds against improper payments. GAO was asked to determine the progress agencies have made in their improper payment reporting and the total amount of improper payments recouped through recovery auditing. To accomplish this, GAO reviewed improper payment information reported by 35 agencies in their fiscal year 2005 performance and accountability or annual reports."
Date: November 14, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
President's Justification of the High Performance Computer Control Threshold Does Not Fully Address National Defense Authorization Act of 1998 Requirements (open access)

President's Justification of the High Performance Computer Control Threshold Does Not Fully Address National Defense Authorization Act of 1998 Requirements

Correspondence issued by the Government Accountability Office with an abstract that begins "The United States controls the export of high performance computers for national security and foreign policy reasons. High performance computers have both civilian and military applications and operate at or above a defined performance threshold (which was formerly measured in millions of theoretical operations per second [MTOPS], but is now measured in Weighted TeraFlops [WT]). The U.S. export control policy currently organizes countries into "tiers," with tier 3 representing a higher level of concern related to U.S. national security interests than tiers 1 and 2. A license is required to export computers above a specific performance level to countries such as China, India, Israel, Pakistan, and Russia. Policy objectives of U.S. computer export controls are to (1) limit the acquisition of highest-end, high performance computer systems by potential adversaries and countries of proliferation concern and (2) ensure that U.S. domestic industries supporting important national security computer capabilities can compete in markets where there are limited security or proliferation risks. Over the last few years, the effectiveness of U.S. export controls in meeting these policy objectives has been challenged by market and technological changes in the computer and microprocessor …
Date: June 30, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library

Digitization Basics for Museums

This presentation discusses The Portal to Texas History and illustrates what types of items are in the collection and the resources available to museums, educators, and partners. It also discusses the future goals of The Portal to Texas History.
Date: April 5, 2006
Creator: Belden, Dreanna
Object Type: Presentation
System: The UNT Digital Library

Teaching With The Portal to Texas History

This presentation discusses The Portal to Texas History and how the collections and resources for educators are used to enhance learning and as teaching aids.
Date: October 13, 2006
Creator: Belden, Dreanna
Object Type: Presentation
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
Military Personnel: Reserve Components Need Guidance to Accurately and Consistently Account for Volunteers on Active Duty for Operational Support (open access)

Military Personnel: Reserve Components Need Guidance to Accurately and Consistently Account for Volunteers on Active Duty for Operational Support

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) and Congress have expressed concern with the frequency and length of time that volunteer reservists serve on active duty. In fiscal year 2006, DOD nearly doubled its fiscal year 2005 estimate for the total maximum levels of reservists volunteering to be on active duty for operational support. Congress required GAO to review the reasons behind the increases and expressed an interest in understanding which reservists were being included or excluded from these numbers. In this report, GAO (1) identified the factors that led to the increase in DOD's requests for the maximum number of volunteer reserve personnel authorized to be on active duty for operational support since DOD's initial request in fiscal year 2005 and (2) assessed the extent to which the reserve components have consistently reported the number of reservists serving in an operational support capacity since 2005. In conducting this review, GAO analyzed agency documents and interviewed DOD officials."
Date: October 31, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Unemployment Insurance: Factors Associated with Benefit Receipt (open access)

Unemployment Insurance: Factors Associated with Benefit Receipt

A letter report issued by the Government Accountability Office with an abstract that begins "Unemployment Insurance (UI), established in 1935, is a complex system of 53 state programs that in fiscal year 2004 provided $41.3 billion in temporary cash benefits to 8.8 million eligible workers who had become unemployed through no fault of their own. Given the size of the UI program, its importance in helping workers meet their needs when they are unemployed, and the little information available on what factors lead eligible workers to receive benefits over time, GAO was asked to determine (1) the extent to which an individual worker's characteristics, including past UI benefit receipt, are associated with the likelihood of UI benefit receipt or unemployment duration, and (2) whether an unemployed worker's industry is associated with the likelihood of UI benefit receipt and unemployment duration. Using data from a nationally representative sample of workers born between 1957 and 1964 and spanning the years 1979 through 2002, and information on state UI eligibility rules, GAO used multivariate statistical techniques to identify the key factors associated with UI benefit receipt and unemployment duration. In its comments, the Department of Labor stated that while there are certain qualifications …
Date: March 7, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Social Security Numbers: Internet Resellers Provide Few Full SSNs, but Congress Should Consider Enacting Standards for Truncating SSNs (open access)

Social Security Numbers: Internet Resellers Provide Few Full SSNs, but Congress Should Consider Enacting Standards for Truncating SSNs

A letter report issued by the Government Accountability Office with an abstract that begins "GAO previously reported on how large information resellers like consumer reporting agencies obtain and use Social Security numbers (SSNs). Less is known about information resellers that offer services to the general public over the Internet. Because these resellers provide access to personal information, SSNs could be obtained over the Internet. GAO was asked to examine (1) the types of readily identifiable Internet resellers that have SSN-related services and characteristics of their businesses, (2) the extent to which these resellers sell SSNs, and (3) the applicability of federal privacy laws to Internet resellers."
Date: May 17, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Homeland Security Assistance for Nonprofits: Department of Homeland Security Delegated Selection of Nonprofits to Selected States and States Used a Variety of Approaches to Determine Awards (open access)

Homeland Security Assistance for Nonprofits: Department of Homeland Security Delegated Selection of Nonprofits to Selected States and States Used a Variety of Approaches to Determine Awards

Correspondence issued by the Government Accountability Office with an abstract that begins "The fiscal year 2005 Department of Homeland Security (DHS) appropriation set aside $25 million, of the $885 million appropriated for the Urban Areas Security Initiative (UASI), for grants to eligible nonprofit organizations that the Secretary of Homeland Security determined to be at high risk of international terrorist attack. This letter responds to the conference report that directed GAO to review the validity of the threat and risk factors used by DHS to allocate discretionary grants to nonprofit organizations in fiscal years 2003, 2004, and 2005. Based on our review of DHS's risk methodology for fiscal year 2006, the criteria in the fiscal year 2005 grant application kit, and conversations with Congressional staff about the conference report, we addressed the following objectives: (1) DHS's methodology for determining risk for urban areas and the nonprofit grant program, and DHS implementation of the program; (2) states' efforts to implement the nonprofit grant program in fiscal year 2005, and (3) whether subgrants were made to nonprofits in fiscal years 2003 and 2004, when funds were not specifically set aside for nonprofits."
Date: May 22, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Export-Import Bank: Changes Would Improve the Reliability of Reporting on Small Business Financing (open access)

Export-Import Bank: Changes Would Improve the Reliability of Reporting on Small Business Financing

A letter report issued by the Government Accountability Office with an abstract that begins "The Export-Import Bank (Ex-Im) provides loans, loan guarantees, and insurance to support U.S. exports. Its level of support for small business has been a long-standing issue of congressional interest. Most recently in 2002, Congress increased the proportion of financing Ex-Im must make available for small business to 20 percent. GAO examined legal and policy issues related to Ex-Im's small business financing. Specifically, GAO (1) analyzes Ex-Im's methodology for calculating its direct support of small business and the reliability of Ex-Im's data used in the methodology and (2) describes Ex-Im's legal interpretation of its obligations under the statutory 20 percent small business mandate."
Date: March 3, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Global Health: Spending Requirement Presents Challenges for Allocating Prevention Funding under the President's Emergency Plan for AIDS Relief (open access)

Global Health: Spending Requirement Presents Challenges for Allocating Prevention Funding under the President's Emergency Plan for AIDS Relief

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Leadership Against HIV/AIDS, Tuberculosis, and Malaria Act of 2003 authorizes the President's Emergency Plan for AIDS Relief (PEPFAR) and promotes the ABC model (Abstain, Be faithful, or use Condoms). It recommends that 20 percent of funds appropriated pursuant to the act be spent on prevention and requires that, starting in fiscal year 2006, 33 percent of prevention funds appropriated pursuant to the act be spent on abstinence-until-marriage. The Office of the U.S. Global AIDS Coordinator (OGAC) is responsible for administering PEPFAR. GAO reviewed PEPFAR prevention funds, described PEPFAR's strategy to prevent sexual HIV transmission, and examined related challenges."
Date: April 4, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal Real Property: NIH Has Improved Its Leasing Process, but Needs to Provide Congress with Information on Some Leases (open access)

Federal Real Property: NIH Has Improved Its Leasing Process, but Needs to Provide Congress with Information on Some Leases

A letter report issued by the Government Accountability Office with an abstract that begins "The National Institutes of Health (NIH) is the nation's primary medical and behavioral research agency. NIH's need for leased space has more than doubled since 1996 to about 3.9 million square feet in 2005. In 1996, General Services Administration (GSA) delegated leasing authority to NIH that includes performing budget scoring and prospectus analysis. In light of NIH's increased use of leased space, GAO was asked to address two issues: (1) Is NIH complying with budget scorekeeping guidelines and Office of Management and Budget's (OMB) requirements for implementing the guidelines to determine if a lease should be classified as operating or capital and ensure that no violations of the Antideficiency Act occur because of improper budget scorekeeping? and (2) Is NIH complying with the congressional prospectus process for both leases and alterations to leased buildings? To address these issues we interviewed leasing and financial officials, reviewed laws and reviewed budget scoring and prospectus analysis of 59 leases."
Date: September 8, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Social Security Reform: Implications of Different Indexing Choices (open access)

Social Security Reform: Implications of Different Indexing Choices

A letter report issued by the Government Accountability Office with an abstract that begins "The financing shortfall currently facing the Social Security program is significant. Without remedial action, program trust funds will be exhausted in 2040. Many recent reform proposals have included modifications of the indexing currently used in the Social Security program. Indexing is a way to link the growth of benefits and/or revenues to changes in an economic or demographic variable. Given the recent attention focused on indexing, this report examines (1) the current use of indexing in the Social Security program and how reform proposals might modify that use, (2) the experiences of other developed nations that have modified indexing, (3) the effects of modifying the indexing on the distribution of benefits, and (4) the key considerations associated with modifying the indexing. To illustrate the effects of different forms of indexing on the distribution of benefits, we calculated benefit levels for a sample of workers born in 1985, using a microsimulation model. We have prepared this report under the Comptroller General's statutory authority to conduct evaluations on his own initiative as part of a continued effort to assist Congress in addressing the challenges facing Social Security. We …
Date: September 14, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal Bureau of Investigation: Weak Controls over Trilogy Project Led to Payment of Questionable Contractor Costs and Missing Assets (open access)

Federal Bureau of Investigation: Weak Controls over Trilogy Project Led to Payment of Questionable Contractor Costs and Missing Assets

A letter report issued by the Government Accountability Office with an abstract that begins "The Trilogy project--initiated in 2001--is the Federal Bureau of Investigation's (FBI) largest information technology (IT) upgrade to date. While ultimately successful in providing updated IT infrastructure and systems, Trilogy was not a success with regard to upgrading FBI's investigative applications. Further, the project was plagued with missed milestones and escalating costs, which eventually totaled nearly $537 million. In light of these events, Congress asked GAO to determine whether (1) internal controls provided reasonable assurance that improper payment of unallowable contractor costs would not be made or would be detected in the normal course of business, (2) payments to contractors were properly supported as a valid use of government funds, and (3) FBI maintained proper accountability for assets purchased with Trilogy project funds."
Date: February 28, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Workforce Investment Act: Employers Found One-Stop Centers Useful in Hiring Low-Skilled Workers; Performance Information Could Help Gauge Employer Involvement (open access)

Workforce Investment Act: Employers Found One-Stop Centers Useful in Hiring Low-Skilled Workers; Performance Information Could Help Gauge Employer Involvement

A letter report issued by the Government Accountability Office with an abstract that begins "The Workforce Investment Act of 1998 (WIA) required that many federal workforce employment and training programs for low-income individuals, the unemployed, and other job seekers provide their services through a streamlined delivery system. WIA also promoted greater employer engagement in this delivery system by, among other things, calling for it to help meet employers' workforce needs with services provided through one-stop centers. In 2005, we found that about half of employers were aware of their local one-stop centers. However, questions remained about how employers use them. In this report, GAO addressed (1) the extent to which employers, both large and small, hire their employees through one-stops; (2) the extent to which these employers view one-stop services as useful; and (3) factors that may affect one-stop service to employers. To answer these questions we surveyed employers who had used the one-stop system, visited eight one-stops, and talked to one-stop and Labor officials."
Date: December 22, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: IRS's Fiscal Years 2006 and 2005 Financial Statements (open access)

Financial Audit: IRS's Fiscal Years 2006 and 2005 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 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 reliable and (2) IRS management maintained effective internal controls. 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 9, 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
Responses to Post Hearing Questions (open access)

Responses to Post Hearing Questions

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a Congressional request for additional information related to a March 14, 2006 hearing entitled "GSA Contractors Who Cheat on Their Taxes and What Should Be Done about It." Our responses are based largely on information contained in our published reports and testimonies related to Department of Defense, civilian agency, and GSA contractors with unpaid taxes and reflect our views based on that information."
Date: April 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library