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International Journal of Government Auditing, January 2001, Vol. 28, No. 1 (open access)

International Journal of Government Auditing, January 2001, Vol. 28, No. 1

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding (1) the role of Pakistan's Supreme Audit Institution on promoting good national governance, (2) governance issues at the Asian Supreme Audit Institutions' 8th Triennial Assembly and Symposium, (3) the Caribbean Organization of Institutions' 5th Triennial Congress in St. Kitts and Nevis, (4) an audit profile on the State Audit and Inspection Committee of Mongolia, and (5) activities within INTOSAI."
Date: January 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
GAO Performance and Accountability Highlights: Fiscal 2003 (open access)

GAO Performance and Accountability Highlights: Fiscal 2003

Other written product issued by the General Accounting Office with an abstract that begins "This report presents the highlights of GAO's fiscal year 2003 Performance and Accountability report. The Comptroller General is confident that the performance data and financial information in this report are complete and reliable. GAO met or exceeded all but one of its seven key performance measures, and it received a clean opinion from independent auditors on its financial statements. GAO helped the Congress and government leaders achieve a total of $35.4 billion in financial benefits--a $78 return on every dollar that was spent. Its work addressed many of the difficult issues that confront the nation, including diverse and diffuse security threats, changing demographic trends, increasing interdependency, rapidly evolving science and technology changes, a variety of quality-of-life issues, as well as government transformation challenges, and increasing federal budgetary constraints. It is important for the nation and its citizens not only that these issues are made visible, but also that the nation's leaders attend to them. In addition to having an impact on important national issues, GAO has taken major steps internally to be a model federal agency and world-class professional services organization."
Date: January 1, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
International Journal of Government Auditing, January 2000, Vol. 27, No. 1 (open access)

International Journal of Government Auditing, January 2000, Vol. 27, No. 1

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) issues concerning auditing in the new century as discussed at the 17th Commonwealth Auditors-General Conference held in Sun City, South Africa in October 1999; (2) efforts to encourage public health services, public works, and technical assistance at the Organization of African Supreme Audit Institutions' 8th General Assembly held in Burkina Faso in October 1999; (3) discussions held by the Organization of Latin American and Caribbean Supreme Audit Institutions' 9th General Assembly in Paraguay; (4) an audit profile on Sierra Leone; and (5) activities within INTOSAI."
Date: January 1, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Government Auditing Standards: Amendment No. 3: Independence (Superseded by GAO-03-673G) (open access)

Government Auditing Standards: Amendment No. 3: Independence (Superseded by GAO-03-673G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. GAO presented a guide on revised government auditing standards to audit officials and others interested in government auditing standards. The standards require auditors to (1) not perform management functions or make management decisions and (2) not audit their own work or provide nonaudit services in situations in which the amounts or services involved are significant/material to the subject matter of the audit."
Date: January 1, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Grant Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Superseded by GAO-01-911G) (open access)

Grant Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Superseded by GAO-01-911G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-01-911G, Grant Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, September 2001. The Federal Financial Management Improvement Act of 1996 requires that agencies implement and maintain financial management systems that substantially comply with federal financial management systems requirements. These system requirements are spelled out by the Joint Financial Management Improvement Program (JFMIP) and the Office of Management and Budget. This checklist reflects JFMIP's revised requirements for grant financial systems to help (1) agencies in implementing and monitoring their grant financial systems and (2) managers and auditors in reviewing agency grant financial systems to determine if they substantially comply with the act."
Date: January 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Best Practices: Using A Knowledge-Based Approach To Improve Weapon Acquisition (open access)

Best Practices: Using A Knowledge-Based Approach To Improve Weapon Acquisition

Other written product issued by the General Accounting Office with an abstract that begins "At the request of Congress, we have been examining ways the Department of Defense (DOD) can optimize its investment in weapons systems, drawing on lessons learned from the best, mostly commercial, product development efforts. Leading commercial firms we have studied have developed increasingly sophisticated products in less time and at lower cost. Key to their success is their knowledge-based approach to the acquisition of new products. A knowledge-based approach is supported by incentives that encourage realism and candor. This booklet highlights the result of our work to date."
Date: January 1, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Government Auditing Standards: 2002 Revision (Exposure Draft) (Superseded by GAO-03-673G) (open access)

Government Auditing Standards: 2002 Revision (Exposure Draft) (Superseded by GAO-03-673G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. This guide discusses revised government auditing standards for auditors and audit organizations when required by law, regulation, agreement, contract, or policy. The standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports."
Date: January 1, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Maintaining Effective Control over Employee Time and Attendance Reporting (open access)

Maintaining Effective Control over Employee Time and Attendance Reporting

Guidance issued by the General Accounting Office with an abstract that begins "Technological advances and changes in workplace habits have increasingly affected the operating environment for time and attendance (T&A) reporting in recent years. Perhaps the most significant influence on changes to T&A reporting, however, is advancing technology and the accelerated adoption of automation driven largely by the need for increased efficiency, as promoted by the Government Paperwork Elimination Act (GPEA). Although focused on electronic systems that process information obtained from and provided to sources outside the government, GPEA encourages agencies to seek internal applications of paperless systems and use of electronic signatures. This document (1) provides agencies with the flexibility needed to streamline T&A reporting systems and reduce their costs while maintaining adequate internal control, (2) updates the requirements for electronic signature control, and (3) addresses the need for controls over alternative workplace arrangements."
Date: January 1, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Federal Information System Controls Audit Manual: Volume I Financial Statement Audits [Superseded by GAO-09-232G] (open access)

Federal Information System Controls Audit Manual: Volume I Financial Statement Audits [Superseded by GAO-09-232G]

Guidance issued by the General Accounting Office with an abstract that begins "This document has been superseded by GAO-09-232G. GAO published a manual to provide auditors guidance for evaluating internal controls over the integrity, confidentiality, and availability of data maintained in computer-based information systems. The manual's sections provide detailed guidance on evaluating and testing computer-based controls, including guidance on:(1) identifying the auditee's significant computer-supported operations, assessing the risk associated with these operations, and identifying the controls to be tested; (2) control objectives and commonly used control techniques, as well as audit procedures; and (3) common application control objectives and related control techniques, as well as suggested audit procedures. This 2001 release of the FISCAM document has been reformatted from the January 1999 version. It includes only formatting changes, refers to several different GAO documents, and adds hypertext links to GAO referenced documents; No other content has been modified or updated from the January 1999 release."
Date: January 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
International Journal of Government Auditing, January 2000, Vol. 27, No. 1 (Spanish Version) (open access)

International Journal of Government Auditing, January 2000, Vol. 27, No. 1 (Spanish Version)

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) issues concerning auditing in the new century as discussed at the 17th Commonwealth Auditors-General Conference held in Sun City, South Africa in October 1999; (2) efforts to encourage public health services, public works, and technical assistance at the Organization of African Supreme Audit Institutions' 8th General Assembly held in Burkina Faso in October 1999; (3) discussions held by the Organization of Latin America and Caribbean Supreme Audit Institutions' 9th General Assembly in Paraguay; (4) an audit profile on Sierra Leone; and (5) activities within INTOSAI."
Date: January 1, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Federal Trust and Other Earmarked Funds: Answers to Frequently Asked Questions (open access)

Federal Trust and Other Earmarked Funds: Answers to Frequently Asked Questions

Other written product issued by the General Accounting Office with an abstract that begins "GAO published this report on federal trust and other earmarked funds. GAO developed this report to answer some basic questions that often arise about trust funds and other earmarked funds."
Date: January 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
International Journal of Government Auditing, January 2002, Vol. 29, No. 1 (open access)

International Journal of Government Auditing, January 2002, Vol. 29, No. 1

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding (1) INTOSAI's 17th International Congress gathering in Seoul, Korea from October 20-27, 2002; (2) The Global Forum on Fighting Corruption and Safeguarding Integrity II, held May 28-31, 2001, in The Hague; and (3) activities within INTOSAI."
Date: January 1, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Best Practices: Highlights of the Knowledge-Based Approach Used to Improve Weapon Acquisition (open access)

Best Practices: Highlights of the Knowledge-Based Approach Used to Improve Weapon Acquisition

Other written product issued by the General Accounting Office with an abstract that begins "This is a best practices pamphlet discussing the highlights of the knowledge-based approach to improving weapons acquisition. It reviews the manufacturing processes through three phases, (1) technology development, (2) product development, and (3) production."
Date: January 1, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
JFMIP News: A Newsletter for Government Financial Managers, Winter 2000, Vol. 11, No. 4 (open access)

JFMIP News: A Newsletter for Government Financial Managers, Winter 2000, Vol. 11, No. 4

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Joint Financial Management Improvement Program's current financial management initiatives, activities, and practices."
Date: January 1, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
GAO Performance and Accountability Highlights: Fiscal Year 2004 (open access)

GAO Performance and Accountability Highlights: Fiscal Year 2004

Other written product issued by the Government Accountability Office with an abstract that begins "This report presents the highlights of GAO's fiscal year 2004 Performance and Accountability report. In short, fiscal year 2004 was an exceptional year for GAO. For example, we received a clean opinion from independent auditors on our financial statements and met or exceeded all but one of our key performance measures. In addition, we exceeded or equaled our all-time record for six of our seven key performance indicators while continuing to improve our client and employee feedback survey results. We documented $44 billion in financial benefits--a return of $95 for every dollar spent, or $13.7 million per employee. We also recorded over 1,000 nonfinancial benefits that helped to shape important legislation and increase the efficiency of various federal programs, thus improving the lives of millions of Americans. In addition, the rate at which our recommendations had been implemented by the Congress or federal agencies rose to 83 percent, and we made over 2,700 new recommendations in fiscal year 2004. We just missed our timeliness goal by delivering 97 percent of our products to the Congress when promised. This summary of our performance and accountability report highlights …
Date: January 1, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Performance and Accountability Highlights Fiscal Year 2005 (open access)

Performance and Accountability Highlights Fiscal Year 2005

Other written product issued by the Government Accountability Office with an abstract that begins "This report presents the highlights of GAO's fiscal year 2005 Performance and Accountability report. In short, fiscal year 2005 was an exceptional year for GAO. For example, we received a clean opinion from independent auditors on our financial statements and met or exceeded targets for 10 of 14 key performance measures, while setting or matching all-time records for 3 measures. We documented $39.6 billion in financial benefits--a return of $83 for every dollar we spent--and over 1,400 nonfinancial benefits--a record for us. The work we did to produce these benefits helped to shape important legislation, such as the Intelligence Reform and Terrorism Prevention Act of 2004 (Pub. L. No. 108-458), and increase the efficiency of various federal programs, thus improving the lives of millions of Americans. In addition, the rate at which our recommendations were implemented by the Congress or federal agencies rose to 85 percent in fiscal year 2005, and the percentage of our fiscal year 2005 products containing recommendations increased to 63 percent--exceeding the targets we set for both of these measures this year. In addition, in the first year that we are reporting …
Date: January 1, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
GAO Performance and Accountability Highlights: Fiscal 2002 (open access)

GAO Performance and Accountability Highlights: Fiscal 2002

Other written product issued by the General Accounting Office with an abstract that begins "Presented are highlights of GAO's performance and accountability report for fiscal 2002. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. Importantly, GAO received a clean opinion from independent auditors on our financial statements for the 16th consecutive year. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."
Date: January 1, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
JFMIP News: A Newsletter for Government Financial Managers, Winter 2001, Vol. 12, No. 4 (open access)

JFMIP News: A Newsletter for Government Financial Managers, Winter 2001, Vol. 12, No. 4

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Joint Financial Management Improvement Program's current financial management initiatives, activities, and practices."
Date: January 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
International Journal of Government Auditing, January 2000, Vol. 27, No. 1 (French Version) (open access)

International Journal of Government Auditing, January 2000, Vol. 27, No. 1 (French Version)

Other written product issued by the General Accounting Office with an abstract that begins "This is the French-language edition of the journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) issues concerning auditing in the new century as discussed at the 17th Commonwealth Auditors-General Conference held in Sun City, South Africa in October 1999; (2) efforts to encourage public health services, public works, and technical assistance at the Organization of African Supreme Audit Institutions' 8th General Assembly held in Burkina Faso in October 1999; (3) discussions held by the Organization of Latin American and Caribbean Supreme Audit Institutions' 9th General Assembly in Paraguay; (4) an audit profile on Sierra Leone; and (5) activities within INTOSAI."
Date: January 1, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
National Security Technology Incubation Strategic Plan (open access)

National Security Technology Incubation Strategic Plan

This strategic plan contains information on the vision, mission, business and technology environment, goals, objectives, and incubation process of the National Security Technology Incubation Program (NSTI) at Arrowhead Center. The development of the NSTI is a key goal of the National Security Preparedness Project (NSPP). Objectives to achieve this goal include developing incubator plans (strategic, business, action, and operations), creating an incubator environment, creating a support and mentor network for companies in the incubator program, attracting security technology businesses to the region, encouraging existing business to expand, initiating business start-ups, evaluating products and processes of the incubator program, and achieving sustainability of the incubator program. With the events of 9/11, the global community faces ever increasing and emerging threats from hostile groups determined to rule by terror. According to the National Nuclear Security Administration (NNSA) Strategic Plan, the United States must be able to quickly respond and adapt to unanticipated situations as they relate to protection of our homeland and national security. Technology plays a key role in a strong national security position, and the private business community, along with the national laboratories, academia, defense and homeland security organizations, provide this technology. Fostering innovative ideas, translated into relevant technologies answering …
Date: January 1, 2007
Creator: unknown
System: The UNT Digital Library
Risk Assessment and Feasibility of Remedial Alternatives for Coal Seam at Garrison, North Dakota (open access)

Risk Assessment and Feasibility of Remedial Alternatives for Coal Seam at Garrison, North Dakota

None
Date: January 1, 2008
Creator: Solc, Jarda
System: The UNT Digital Library
Obligate autotrophy in the ammonia oxidizing bacterium Nitrosomonas europaea. (open access)

Obligate autotrophy in the ammonia oxidizing bacterium Nitrosomonas europaea.

Closing report for project DOE-FG02-03ER15436. The project studied obligate autotrophy in the ammonia oxidizing bacterium Nitrosomonas europaea. Nitrosomonas europaea can obtain all of its energy and reductant for growth from the oxidation of ammonia to nitrite and is, therefore, classified as a chemolithotroph. This bacterium is also an autotroph, which can derive all cellular carbon from carbon dioxide. N. europaea seems incapable of growth with other carbon or energy sources. This restricted capability is surprising given that ammonia is a poor energy source. The main goal of the project was to examine the basis of autotrophy in N. europaea or, thought of another way, to determine the barriers to heterotrophy. The approach was enabled by the N. europaea genome sequence, stimulating new ways of thinking about this physiological paradox—an insistence on a single, albeit poor, energy source. Objective 1 was to examine the expression and regulation of the genes coding for alpha-ketoglutarate dehydrogenase, determine if the enzyme’s activity is present, and determine whether alteration of the expression levels influences autotrophic growth. Although Nitrosomonas europaea lacks measurable alpha-ketoglutarate dehydrogenase activity, the genome sequence revealed the presence of the genes encoding the enzyme. A knockout mutation was created in the sucA gene …
Date: January 1, 2006
Creator: Arp, Daniel James & Sayavedra-Soto, Luis Alberto
System: The UNT Digital Library
Denver Federal Center Saves Energy, Forges Partnerships Through Super ESPC. Federal Energy Management Program (FEMP) ESPC Case Study (open access)

Denver Federal Center Saves Energy, Forges Partnerships Through Super ESPC. Federal Energy Management Program (FEMP) ESPC Case Study

The General Services Administration is not just replacing aging heating and cooling equipment and reducing maintenance costs at the 670-acre Denver Federal Center (DFC). The GSA is also helping the government save about $450,000 in annual energy costs, conserve nearly 11 million gallons of water per year, and reduce annual carbon dioxide emissions by 15.9 million pounds, all by making use of the Department of Energy's Super Energy Savings Performance Contracts (Super ESPCs) at the DFC. Under these contracts, an energy services provider pays the up-front project costs and is then repaid over the contracts term out of the resulting energy cost savings. This two-page case study, prepared by NREL for the DOE Federal Energy Management Program (FEMP), demonstrates how the GSA forged new project partnerships, improved the DFCs boiler plant, and acquired efficient new chillers, motors, controls, and lighting by placing two delivery orders for this work under FEMPs Central Region Super ESPC.
Date: January 1, 2002
Creator: unknown
System: The UNT Digital Library
Basement Insulation (open access)

Basement Insulation

This is one of a series of technology fact sheets created to help housing designers and builders adopt a whole-house design approach and energy efficient design practices. The fact sheet advises how to create a comfortable basement environment that is free of moisture problems and easy to condition.
Date: January 1, 2002
Creator: unknown
System: The UNT Digital Library