Resource Type

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Military Order of the Purple Heart of the United States of America, Incorporated, for Fiscal Year 2001 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Military Order of the Purple Heart of the United States of America, Incorporated, for Fiscal Year 2001

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements for the Military Order of the Purple Heart of the United States of America, Incorporated, for fiscal year 2001. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: September 20, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Defense Infrastructure: DOD Used Available Guidance in Its Decision to Discontinue Commissary Operations at NAS Brunswick, but Criteria Needs Clarification (open access)

Defense Infrastructure: DOD Used Available Guidance in Its Decision to Discontinue Commissary Operations at NAS Brunswick, but Criteria Needs Clarification

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) plans to cease commissary operations at Naval Air Station (NAS) Brunswick, Maine because of a 2005 base realignment and closure recommendation to close the installation and transfer the assigned active-duty personnel and equipment to NAS Jacksonville, Florida. DOD plans to close NAS Brunswick and its commissary by September 15, 2011. As of January 2009, NAS Brunswick commissary--located approximately 6 miles northwest of the air station in the town of Topsham--had more than 19,000 authorized patrons. About 10,000 authorized patrons are expected to remain after the installation closes. Representatives from communities surrounding Brunswick and certain elected state officials expressed concern that the commissary's closure will limit shopping options and purchase prices will rise for reservists, military retirees, and dependents and the relatively small number of active-duty personnel remaining in the region after the installation closes. Commissaries are intended to enhance the quality of life of active-duty personnel, military retirees, and their dependents, and support military readiness, recruitment, and retention goals. Commissaries are not expected to be self-supporting, and provide a noncash benefit for active-duty personnel by offering food and related household and health and …
Date: April 20, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Joint Strike Fighter: Restructuring Added Resources and Reduced Risk, but Concurrency Is Still a Major Concern (open access)

Joint Strike Fighter: Restructuring Added Resources and Reduced Risk, but Concurrency Is Still a Major Concern

Testimony issued by the Government Accountability Office with an abstract that begins ""
Date: March 20, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Observations on the National Science Foundation's Fiscal Year 2000 Performance Plan (open access)

Observations on the National Science Foundation's Fiscal Year 2000 Performance Plan

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the National Science Foundation's (NSF) fiscal year (FY) 2000 performance plan, which was submitted to Congress in response to the Government Performance and Results Act of 1993, focusing on: (1) assessing the usefulness of the agency's plan for decisionmaking; and (2) identifying the degree of improvement the agency's FY 2000 performance plan represents over the FY 1999 plan."
Date: July 20, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Observations on the Department of Labor's Fiscal Year 2000 Performance Plan (open access)

Observations on the Department of Labor's Fiscal Year 2000 Performance Plan

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Labor's fiscal year (FY) 2000 performance plan, focusing on assessing the: (1) usefulness of the agency's plan for decisionmaking purposes; and (2) degree of improvement the agency's FY 2000 performance plan represents over the FY 1999 plan."
Date: July 20, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Governmentwide Accounts Payable (open access)

Governmentwide Accounts Payable

Correspondence issued by the Government Accountability Office with an abstract that begins "The Government Accountability Office (GAO) is required by the Government Management Reform Act of 1994 to audit the Consolidated Financial Statements of the U.S. Government (CFS). Certain material weaknesses in financial reporting and other limitations on the scope of our work have continued to result in conditions that have prevented us from expressing an opinion on the federal government's accrual basis consolidated financial statements. To assist us in planning future audits, when we anticipate being able to eventually issue an opinion on the accrual basis consolidated financial statements, we have performed and plan to continue performing selected procedures on certain line items and other areas of interest. The purpose of these procedures is to obtain an understanding of selected federal agencies' accounting and reporting and the audit work being performed in these areas. This letter relates to the fiscal year 2006 accounts payable (A/P) line item. The federal government reported about $58 billion of A/P as of September 30, 2006. Certain federal agencies' auditors reported internal control deficiencies related to A/P. These weaknesses contributed to the CFS material weakness for "Liabilities and Commitments and Contingencies" reported in our …
Date: May 20, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Review of U.S. Response to the Honduran Political Crisis of 2009 (open access)

Review of U.S. Response to the Honduran Political Crisis of 2009

Correspondence issued by the Government Accountability Office with an abstract that begins "On June 28, 2009, Honduran President Manuel Zelaya was detained by his country's military and flown to Costa Rica. Zelaya's removal from Honduras followed several months of political polarization within Honduras in response to a number of controversial actions taken by Zelaya, including efforts to hold a national poll on June 28, 2009. Zelaya's stated purpose for the poll was to ask Hondurans if there should be a referendum on whether the country should convoke a national constituent assembly to approve a new constitution. However, Honduran officials from other government institutions stated that they believed Zelaya would use the results of the poll to suspend the Honduran constitution. Immediately following the removal of Zelaya, the Honduran National Congress voted in Roberto Micheletti, President of the National Congress at the time, to replace Zelaya as President of Honduras. U.S. policy toward Honduras in the months preceding Zelaya's removal was to support the rule of law and the Honduran constitution, and to encourage Honduras' political actors to resolve their differences consensually and within Honduran law. In response to Zelaya's removal, U.S. officials characterized the events of June 28, 2009, as …
Date: October 20, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Military Treatment Facilities: Improvements Needed to Increase DOD Third-Party Collections (open access)

Military Treatment Facilities: Improvements Needed to Increase DOD Third-Party Collections

Correspondence issued by the General Accounting Office with an abstract that begins "Like the private health care industry, the cost of providing health care services to the Department of Defense's (DOD) active duty personnel, their dependents, retirees, and survivors and their dependents has increased dramatically over the past decade. In fiscal year 2003, DOD reported that more than 8.7 million Military Health System beneficiaries were eligible to receive health care at a cost of about $27.2 billion per year--up from a reported 8.2 million eligible beneficiaries at a cost of $15.6 billion in fiscal year 1997. To the extent that DOD beneficiaries have private health insurance coverage, DOD is authorized to bill insurance companies under the Third Party Collections Program. As such, DOD has the opportunity to defray the rising cost of providing health care to an increasing number of eligible beneficiaries. In October 2002, we reported that the three military treatment facilities (MTFs) we visited did not always bill and collect from private insurers for care that was reimbursable to the government. At all three facilities, we identified control weaknesses that resulted in instances where these MTFs had not identified all patients with third-party insurance and sometimes did not …
Date: February 20, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Potential Financial Effect on the U.S. Postal Service of Increased Voting by Mail (open access)

Potential Financial Effect on the U.S. Postal Service of Increased Voting by Mail

A publication issued by the Government Accountability Office with an abstract that begins "The United States Postal Service (USPS) is in a serious financial crisis and has not generated sufficient revenue to cover its expenses and financial obligations as mail volume continues to decline. Congress requested that we examine how much additional revenue could result from the increased use of voting by mail--that is, more registered voters receiving and casting ballots through the mail. Currently, all states use voting by mail to some degree, most commonly in the form of absentee ballots mailed to registered voters who cannot, or choose not to, vote in person on Election Day. However, Oregon and Washington now administer elections solely through mail voting. According to a 2009 U.S. Election Assistance Commission (EAC) study, about 23.7 million ballots, or 17.7 percent of all votes, were cast by mail in the 2008 presidential election. This report documents information on the revenue potential of increased use of voting by mail that we presented to your office on August 17, 2011."
Date: October 20, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Blood Supply: Availability of Blood to Meet the Nation's Requirements (open access)

Blood Supply: Availability of Blood to Meet the Nation's Requirements

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the availability of blood to meet the nation's requirements, focusing on: (1) recent trends in blood donation and the demand for blood transfusions; (2) the expected effect of a ban on blood from donors who have travelled to the United Kingdom; and (3) the potential effect of policy changes to allow units of blood collected from individuals with hemochromatosis to be distributed."
Date: September 20, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Polish League of American Veterans, U.S.A., for Fiscal Year 2001 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Polish League of American Veterans, U.S.A., for Fiscal Year 2001

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Polish Legion of American Veterans, U.S.A., for fiscal year 2001. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinion that the financial statements of the corporation were presented fairly on a modified cash basis of accounting."
Date: September 20, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Spectrum Management: FCC's Licensing Approach in the 11, 18, and 23 Gigahertz Bands Currently Supports Spectrum Availability and Efficiency (open access)

Spectrum Management: FCC's Licensing Approach in the 11, 18, and 23 Gigahertz Bands Currently Supports Spectrum Availability and Efficiency

Correspondence issued by the Government Accountability Office with an abstract that begins ""
Date: November 20, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Critical Infrastructure Protection: Summary of DHS Actions to Better Manage Its Chemical Security Program (open access)

Critical Infrastructure Protection: Summary of DHS Actions to Better Manage Its Chemical Security Program

Testimony issued by the Government Accountability Office with an abstract that begins "The November 2011 memorandum that discussed the management of the Chemical Facility Anti-Terrorism Standards (CFATS) program was prepared based primarily on the observations of the former Director of the Department of Homeland Security's (DHS) Infrastructure Security Compliance Division (ISCD), a division of the Office of Infrastructure Protection (IP) within the National Protection and Programs Directorate (NPPD). The memorandum was intended to highlight various challenges that have hindered ISCD efforts to implement the CFATS program. According to the former Director, the challenges facing ISCD included not having a fully developed direction and plan for implementing the program, hiring staff without establishing need, and inconsistent ISCD leadership--factors that the Director believed place the CFATS program at risk. These challenges centered on three main areas: (1) human capital issues, including problems hiring, training, and managing ISCD staff; (2) mission issues, including problems reviewing facility plans to mitigate security vulnerabilities; and (3) administrative issues, including concerns about NPPD and IP not supporting ISCD's management and administrative functions."
Date: September 20, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for The Foundation of the Federal Bar Association for Fiscal Years 1998 and 1997 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for The Foundation of the Federal Bar Association for Fiscal Years 1998 and 1997

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the Foundation of the Federal Bar Association's financial statement audit reports to determine whether it complied with the financial reporting requirements of the law. GAO found no reportable instances of noncompliance, and the audit report included the auditors' opinions that the corporation's financial statements were presented fairly in accordance with generally accepted accounting principles."
Date: February 20, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Responses to Questions for the Record: March 18, 2009, Hearing on ATC Modernization: Near-Term Achievable Goals (open access)

Responses to Questions for the Record: March 18, 2009, Hearing on ATC Modernization: Near-Term Achievable Goals

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a congressional request that we address questions submitted for the record related to the March 18, 2009, hearing entitled ATC Modernization: Near-Term Achievable Goals. Our attached responses to these questions are based on a review of literature on avionics and equipage incentives, interviews with Federal Aviation Administration officials, interviews with stakeholders and developers of avionics with knowledge of the maturity and costs of avionics equipment, and our knowledge of the areas addressed by the questions. We conducted this work from April 2009 to May 2009 in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives."
Date: May 20, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
American Battle Monuments Commission: New Approach to Forecasting Exchange Rates for its Foreign Currency Fluctuation Account (open access)

American Battle Monuments Commission: New Approach to Forecasting Exchange Rates for its Foreign Currency Fluctuation Account

Correspondence issued by the Government Accountability Office with an abstract that begins "The conference report for the Fiscal Year 2005 Consolidated Appropriations Act required that we review the past and current methodologies used by the American Battle Monuments Commission (ABMC) and the Office of Management and Budget (OMB) to estimate exchange rates used in preparing the budgets for ABMC's foreign currency fluctuation account. This account is intended to maintain the spending power of funds appropriated for ABMC operations in the event that the U.S. dollar depreciates against the currencies used to pay for these operations, which include designing, constructing, operating, and maintaining permanent American military burial grounds in foreign countries. In light of recent low foreign currency fluctuation account levels, the appropriations committees' conferees were concerned with the failure of OMB to adequately address the effect of foreign currency rate fluctuations on ABMC in its original budget submission for fiscal year 2005, or through a supplementary budget request. In response to this mandate, we examined (1) ABMC's method of forecasting exchange rates in preparing budgets for the foreign currency fluctuation account prior to its fiscal year 2006 budget submission and OMB guidance on that method; (2) changes that occurred in …
Date: October 20, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Digital Television Transition: Questions on Administrative Costs of an Equipment Subsidy Program (open access)

Digital Television Transition: Questions on Administrative Costs of an Equipment Subsidy Program

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a Congressional letter requesting that we provide information on the approximate cost of various administrative steps that might be necessary to administer a subsidy program for the purchase of digital converter boxes to advance the transition to digital television (DTV). Specifically, the letter identifies a number of administrative steps that might be required to administer a rebate program targeted to low-income households that rely solely on over-the-air television signals, and asks us to estimate the costs of specific administrative steps. Estimating the specific costs of these administrative steps is difficult because of the substantial uncertainty about exactly what would be required to implement them. The Congressional letter also notes that the administrative costs for the rebate and voucher programs that we reviewed ranged from 10 percent to 39 percent. However, due to differences in the scope of the rebate and voucher programs we reviewed and a potential DTV subsidy, it is not clear how applicable the administrative costs of these programs are to estimating the costs of a DTV subsidy."
Date: June 20, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Global Health: Framework for Infectious Disease Surveillance (open access)

Global Health: Framework for Infectious Disease Surveillance

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO examined the global infectious disease surveillance framework, (with particular emphasis on its operations in developing countries), focusing on: (1) functions involved in infectious disease surveillance and response framework."
Date: July 20, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Observations on the Federal Emergency Management Agency's Fiscal Year 2000 Performance Plan (open access)

Observations on the Federal Emergency Management Agency's Fiscal Year 2000 Performance Plan

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Federal Emergency Management Agency's (FEMA) fiscal year (FY) 2000 performance plan, which was submitted to Congress as required by the Government Performance and Results Act of 1993, focusing on the: (1) usefulness of the agency's plan for decisionmaking; and (2) degree of improvement the agency's FY 2000 performance plan represents over the FY 1999 plan."
Date: July 20, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Observations on the Department of Justice's Fiscal Year 2000 Performance Plan (open access)

Observations on the Department of Justice's Fiscal Year 2000 Performance Plan

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Justice's (DOJ) fiscal year (FY) 2000 performance plan, which was submitted to Congress in response to the Government Performance and Results Act of 1993, focusing on: (1) assessing the usefulness of the agency's plan for decisionmaking; and (2) identifying the degree of improvement the agency's FY 2000 performance plan represents over the FY 1999 plan."
Date: July 20, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Department of Homeland Security: Continued Progress Made Improving and Integrating Management Areas, but More Work Remains (open access)

Department of Homeland Security: Continued Progress Made Improving and Integrating Management Areas, but More Work Remains

Testimony issued by the Government Accountability Office with an abstract that begins "Since we designated the implementation and transformation of DHS as high risk in 2003, DHS has made progress addressing management challenges and senior department officials have demonstrated commitment and top leadership support for addressing the department's management challenges. However, the department has significant work ahead to achieve positive outcomes in resolving high-risk issues. For example, DHS faces challenges in modernizing its financial systems, implementing acquisition management controls, and improving employee satisfaction survey results, among other things. As DHS continues to mature as an organization, it will be important for the department to continue to strengthen its management functions, since the effectiveness of these functions affects its ability to fulfill its homeland security and other missions."
Date: September 20, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Women in Management: Analysis of Female Managers' Representation, Characteristics, and Pay (open access)

Women in Management: Analysis of Female Managers' Representation, Characteristics, and Pay

Correspondence issued by the Government Accountability Office with an abstract that begins "According to data from the Bureau of Labor Statistics, women made up nearly 47 percent of the total workforce in the United States in July 2010. Women's participation in the labor force, particularly among women with children, is much higher today than several decades ago. For example, using data from the Current Population Survey, the Bureau of Labor Statistics reported that couples in which only the husband worked represented 18 percent of married couple families in 2007, compared with 36 percent in 1967. In addition, an increasing proportion of women are attaining higher education. Among women aged 25 to 64 in the labor force, the proportion with a college degree roughly tripled from 1970 to 2008. Further, the Equal Employment Opportunity Commission found that the percentage of female officials and managers in the private sector increased from just over 29 percent in 1990 to 36.4 percent in 2002. Although women's representation across the general workforce is growing, there remains a need for information about the challenges women face in advancing their careers. In 2001, using 1995 and 2000 data from the Current Population Survey, we found women were …
Date: September 20, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Reserve Forces: Army National Guard's Role, Organization, and Equipment Need to be Reexamined (open access)

Reserve Forces: Army National Guard's Role, Organization, and Equipment Need to be Reexamined

Testimony issued by the Government Accountability Office with an abstract that begins "Since September 2001, the National Guard has experienced the largest activation of its members since World War II. Currently, over 30 percent of the Army forces now in Iraq are Army National Guard members, and Guard forces have also carried out various homeland security and large-scale disaster response roles. However, continued heavy use of the Guard forces has raised concerns about whether it can successfully perform and sustain both missions over time. In the short term, the National Guard is seeking additional funding for emergency equipment. GAO was asked to comment on (1) the changing role of the Army National Guard, (2) whether the Army National Guard has the equipment it needs to sustain federal and state missions, and (3) the extent to which DOD has strategies and plans to improve the Army National Guard's business model for the future."
Date: October 20, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Concussion in High School Sports: Overall Estimate of Occurrence Is Not Available, but Key State Laws and Nationwide Guidelines Address Injury Management (open access)

Concussion in High School Sports: Overall Estimate of Occurrence Is Not Available, but Key State Laws and Nationwide Guidelines Address Injury Management

Testimony issued by the Government Accountability Office with an abstract that begins "Participation in school sports can benefit children but also carries a risk of injury, including concussion. Concussion is a brain injury that can affect memory, speech, and muscle coordination and can cause permanent disability or death. Concussion can be especially serious for children, who are more likely than adults both to sustain a concussion and to take longer to recover. These factors may affect return-to-play decisions, which determine when it is safe for an athlete to participate in sports again. GAO was asked to testify on concussion incurred in high school sports. This statement focuses on (1) what is known about the nationwide occurrence of concussion, (2) federal concussion prevention programs, (3) the components of key state laws related to the management of concussion, and (4) the recommendations of voluntary nationwide concussion management guidelines. To do this work, GAO conducted literature searches; reviewed injury databases, state laws, and documents from federal agencies and organizations that conduct work in high school athletics or sports medicine; and interviewed federal officials and experts who identified key state laws and nationwide guidelines and provided other information. GAO shared the information in this …
Date: May 20, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library