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Marijuana: Early Experiences with Four States' Laws That Allow Use for Medical Purposes
A letter report issued by the General Accounting Office with an abstract that begins "A number of states have adopted laws that allow medical use of marijuana. Federal law, however, does not recognize any accepted medical use for marijuana and individuals remain subject to federal prosecution for marijuana possession. Debate continues over medical effectiveness of marijuana, and over government policies surrounding medical use. State laws in Oregon, Alaska, Hawaii, and California allow medical use of marijuana under specified conditions. All four states require a patient to have a physician's recommendation to be eligible for medical marijuana use. Alaska, Hawaii, and Oregon have established state-run registries for patients and caregivers to document their eligibility to engage in medical marijuana use; these states require physician documentation of a person's debilitating condition to register. Laws in these states also establish maximum allowable of marijuana for medical purposes. California's law does not establish a state-run registry or establish maximum allowable amounts of marijuana. Relatively few people had registered to use marijuana for medical purposes in Oregon, Hawaii, and Alaska. As of Spring 2002, 2,450 people, or about 0.05 percent of the total population of the three states combined, had registered as medical marijuana users. …
Date:
November 1, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Organizational Transformation: Implementing Chief Operating Officer/Chief Management Officer Positions in Federal Agencies
A letter report issued by the Government Accountability Office with an abstract that begins "Agencies across the federal government are embarking on large-scale organizational transformations to address 21st century challenges. One proposed approach to address systemic federal governance and management challenges involves the creation of a senior-level position--a chief operating officer (COO)/chief management officer (CMO)--in selected federal agencies to help elevate, integrate, and institutionalize responsibility for key management functions and business transformation efforts. GAO was asked to develop criteria and strategies for establishing and implementing COO/CMO positions in federal agencies. To do so, GAO (1) gathered information on the experiences and views of officials at four organizations with COO/CMO-type positions and (2) convened a forum to gather insights from individuals with experience in business transformation."
Date:
November 1, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Information on the Number of Small Business Set-Asides Issued and Successfully Challenged
Correspondence issued by the General Accounting Office with an abstract that begins "The Small Business Act requires small businesses to have the maximum practicable opportunity to participate in the performance of federal government contracts. Congress directed the President to set a governmentwide goal of at least 23 percent of the total dollar value of the federal government's prime contract awards to be awarded to small businesses each fiscal year. The small Business Administration's (SBA) Procurement Center Representatives (PCRs) work with federal agencies and procuring activities by reviewing proposed acquisitions to determine whether they can be set aside for small businesses. GAO found that the number of PCR-recommended small businesses set-asides has declined by almost one-half since fiscal year 1991. Overall, contracting officers accepted 76 percent of the set-aside recommendations. Of the 24 percent rejected, SBA did not pursue 85 percent. Of the 15 percent appealed, 26 percent were successful. SBA officials attributed the decline to several factors, including (1) downsizing the number of PCRs; (2) assigning other duties to PCRs, such as requiring some PCRs to be Commercial Marketing Representatives, further reducing available PCR resources; and (3) fewer set-aside opportunities due to increasing size and individual federal procurements. SBA officials …
Date:
November 1, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Accounting Principles, Standards, and Requirements: Title 2 Standards Not Superceded by FASAB Issuances
Guidance issued by the General Accounting Office with an abstract that begins "This is one in a series or reports designed to help federal agencies improve or maintain effective internal control, financial management systems, and financial reporting. GAO discusses the status of the 13 remaining standards in Title 2, "Accounting," of the GAO Policy and Procedures Manual for Guidance of Federal Agencies in light of the most recent compendium of Federal Accounting Standards Advisory Board (FASAB) standards and guidance. GAO either (1) reprinted the standards that remain in effect, along with any updated citations to relevant guidance, or (2) provided the citation of current guidance replacing that standard."
Date:
November 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
United States Coast Guard: Implementation of the Inflation Adjustment Act
Correspondence issued by the General Accounting Office with an abstract that begins "Earlier this year, GAO began a governmentwide review of the implementation of the Federal Civil Penalties Inflation Adjustment Act of 1990. The act requires each federal agency to issue a regulation adjusting its covered maximum and minimum civil monetary penalties for inflation by October 23, 1996, and requires them to make necessary adjustments at least once every 4 years thereafter. During the review, GAO determined that the United States Coast Guard published its first round of penalty adjustments in 1997, but has not published a second round of adjustment for 56 eligible penalties."
Date:
November 1, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Determining Performance and Accountability Challenges and High Risks
Other written product issued by the General Accounting Office with an abstract that begins "GAO published a performance and accountability challenge report on government programs and functions that GAO has identified as "high risk" because of their greater vulnerabilities to waste, abuse, and mismanagement."
Date:
November 1, 2000
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
GAO's Congressional Protocols: Addendum I, November 2002
Guidance issued by the General Accounting Office with an abstract that begins "This report has been superseded by GAO-04-310G, GAO's Congressional Protocols July 2004. GAO published a pamphlet outlining the set of protocols governing its work for Congress. GAO decided to modify its protocol in two areas. GAO will not conduct work involving state and local activities, and GAO will only submit comments on proposed legislation if requested to by Congress or lawfully bound to do so."
Date:
November 1, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs (Supersedes GAO-03-678G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-03-678G, Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs, May 2003. The federal government of the United States--the largest and most complex organization in the world--expended approximately $15 billion through federal organizations' purchase card programs in fiscal year 2002. As the steward of taxpayer dollars, federal agencies are accountable for how purchase cards are used and how the funds are spent. To that end, federal agencies are responsible for establishing and maintaining internal control to provide reasonable assurance that (1) the goals and objectives of the purchase card program are met and (2) safeguards against fraudulent, improper, and abusive purchases are adequate. Recent congressional testimony and inspector general and GAO reports show that some federal agencies do not have adequate internal control over their purchase card programs. Without effective internal control, management has little assurance that fraudulent, improper, and abusive purchases are being prevented or, if occurring, are being promptly detected with appropriate corrective actions taken. A key element of internal control is monitoring that assesses the quality of performance over time and ensures that the findings of audits and …
Date:
November 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Drug Testing: Undercover Tests Reveal Significant Vulnerabilities in DOT's Drug Testing Program
Testimony issued by the Government Accountability Office with an abstract that begins "To help prevent accidents resulting from drug use by individuals in safety-sensitive positions, the Department of Transportation (DOT) requires motor carriers to conduct drug testing of their employees. These drug tests involve collecting a urine specimen from employees. To ensure the integrity of the urine specimen and the collection process, DOT regulations provide numerous protocols that outline collection procedures and identify controls to prevent employees from defeating a drug test. Recent media accounts indicate that some sites performing DOT drug test collections may not be adhering to the collection protocols. Moreover, given the different techniques a drug user may employ in an attempt to defeat a drug test, it is possible that a commercial truck driver could defeat a drug test by diluting, substituting, or adulterating a urine specimen in order to obtain a passing result. GAO was asked to perform an undercover operation to determine whether (1) urine collectors followed DOT protocols at selected collection sites and (2) commercially available products could be used to defeat drug tests. To perform this undercover operation, GAO created two fictitious trucking companies and produced bogus driver's licenses. GAO investigators then …
Date:
November 1, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Recreational Fee Demonstration Program Survey
Other written product issued by the General Accounting Office with an abstract that begins "The Recreational Fee Demonstration Program authorizes four land management agencies-- the National Park Service, the Fish and Wildlife Service (FWS), the Bureau of Land Management (BLM), and the Forest Service--to establish, charge, collect, and use fees at a number of sites. The program's goals are to (1) enhance visitor services, (2) address a backlog of needs for repair and maintenance, and (3) manage and protect resources. GAO found that the agencies applied "entrance fees" for basic admission to an area and "user fees" for specific activities such as camping or launching a boat. Under the law, 80 percent of program revenue must be used at the site where it was collected, and the remaining 20 percent may be distributed to other sites that may or may not be participating in the demonstration program. Some of the sites that GAO surveyed experimented with innovative fee designs and collection methods, such as reducing fees during off-peak seasons and allowing visitors to use credit cards, but room for additional innovation exists, particularly in the areas of fee collection and coordination. Three areas of program management could be improved. First, …
Date:
November 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Combating Terrorism: Actions Needed to Guide Services' Antiterrorism Efforts at Installations
A letter report issued by the General Accounting Office with an abstract that begins "After the September 11, 2001, terrorist attacks, domestic military installations increased their antiterrorism measures to their highest levels. These measures were reduced in the weeks following the attacks, but because of the persistent nature of the threat, the antiterrorism posture at domestic installations remains at a higher than normal level more than 1 year later. The Department of Defense's (DOD) budget request for fiscal year 2003 includes more than $10 billion for combating terrorism activities, which includes a substantial increase in funding for antiterrorism measures to safeguard personnel and strategic issues. The service headquarters GAO reviewed did not use a comprehensive results-oriented management framework to guide their antiterrorism efforts. According to service officials, a comprehensive results-oriented management framework for antiterrorism efforts is not consistently used across all services and commands because DOD does not require it, and service officials indicated that they were reluctant to develop such an approach before the forthcoming DOD-wide antiterrorism strategy was issued. Although the Department has recently restarted its efforts toward developing this strategy, it has not set a specific time frame for its completion. The services and commands are following …
Date:
November 1, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
September 11: Small Business Assistance Provided in Lower Manhattan in Response to the Terrorist Attacks
A letter report issued by the General Accounting Office with an abstract that begins "The attacks on the World Trade Center had a substantially negative impact on the New York City economy, severely affecting businesses. In the aftermath of the attacks, Congress, among other things, appropriated emergency supplemental funds to several federal agencies to aid and rebuild the affected areas. The Chairman of the House Committee on Small Business asked GAO to describe the assistance provided to small businesses that is funded from emergency supplemental appropriations of federal Community Development Block Grant funds and other sources."
Date:
November 1, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
JFMIP: Core Financial System Requirements
Other written product issued by the General Accounting Office with an abstract that begins "The Core Financial System Requirements document is intended to assist agencies when reviewing new core financial systems and when improving or evaluating existing core financial systems. It provides the baseline functionally in order to support agency missions and comply with laws and regulations. The final issuance of this document will augment existing federal financial management system functional requirements used in assessing compliance with the Federal Financial Management Improvement Act."
Date:
November 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
JFMIP News: A Newsletter for Government Financial Managers, Fall 2000, Vol. 12, No. 3
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:
November 1, 2000
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Small Business Administration: 7(a) Loan Program Needs Additional Performance Measures
Testimony issued by the Government Accountability Office with an abstract that begins "The Small Business Administration's (SBA) 7(a) program, initially established in 1953, provides loan guarantees to small businesses that cannot obtain credit in the conventional lending market. In fiscal year 2006, the program assisted more than 80,000 businesses with loan guarantees of nearly $14 billion. This testimony, based on a 2007 report, discusses (1) the 7(a) program's purpose and the performance measures SBA uses to assess the program's results; (2) evidence of any market constraints that may affect small businesses' access to credit in the conventional lending market; (3) the segments of the small business lending market that were served by 7(a) loans and the segments that were served by conventional loans; and (4) 7(a) program's credit subsidy costs and the factors that may cause uncertainty about these costs."
Date:
November 1, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Drug Safety: Preliminary Findings Suggest Weaknesses in FDA's Program for Inspecting Foreign Drug Manufacturers
Testimony issued by the Government Accountability Office with an abstract that begins "Many drugs marketed in the United States are manufactured in foreign countries and the value of such products entering the country is increasing. The Food and Drug Administration (FDA) is responsible for overseeing the safety and effectiveness of human drugs that are marketed in the United States, whether they are manufactured in foreign or domestic establishments. Foreign establishments that market their drugs in the United States must register with FDA and FDA inspects foreign establishments to ensure that they meet the same standards that are required of domestic ones. GAO reported 9 years ago that FDA needed to improve its foreign drug inspection program (GAO/HEHS-98-21). Questions remain as to whether FDA has improved its management of the foreign drug inspection program. This statement discusses preliminary information on (1) the extent to which FDA has accurate data to manage the foreign drug inspection program, (2) the frequency of foreign inspections and factors influencing the selection of establishments to inspect, and (3) issues unique to conducting foreign inspections. To address these issues GAO interviewed FDA officials; reviewed pertinent statutes, regulations, and guidance; and analyzed information from FDA databases. Because of …
Date:
November 1, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Medicaid Financing: Long-Standing Concerns about Inappropriate State Arrangements Support Need for Improved Federal Oversight
Testimony issued by the Government Accountability Office with an abstract that begins "Medicaid, a joint federal-state program, financed the health care for about 60 million low-income people in fiscal year 2005. States have considerable flexibility in deciding what medical services and individuals to cover and the amount to pay providers, and the federal government reimburses a proportion of states' expenditures according to a formula established by law. The Centers for Medicare & Medicaid Services (CMS) is the federal agency responsible for overseeing Medicaid. Growing pressures on federal and state budgets have increased tensions between the federal government and states regarding this program, including concerns about whether states were appropriately financing their share of the program. GAO's testimony describes findings from prior work conducted from 1994 through March 2007 on (1) certain inappropriate state Medicaid financing arrangements and their implications for Medicaid's fiscal integrity, and (2) outcomes and transparency of a CMS oversight initiative begun in 2003 to end such inappropriate arrangements."
Date:
November 1, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Federal Rulemaking: Past Reviews and Emerging Trends Suggest Issues That Merit Congressional Attention
Testimony issued by the Government Accountability Office with an abstract that begins "Federal regulation is one of the basic tools of government used to implement public policy. Agencies publish thousands of regulations each year to achieve goals such as ensuring that workplaces, air travel, and food are safe; that the nation's air, water, and land are not polluted; and that the appropriate amount of taxes are collected. Because regulations affect so many aspects of citizens' lives, it is crucial that rulemaking procedures and practices be effective and transparent. GAO, at the request of Congress, has prepared over 60 reports and testimonies during the past decade that review aspects of federal rulemaking procedures and practices. This testimony summarizes some of the general findings and themes that have emerged from GAO's body of work on federal regulatory processes and procedures, including areas on which Congress might consider taking legislative action or sponsoring further study. GAO's prior reports and testimonies contain a variety of recommendations to improve various aspects of rulemaking procedures and practices."
Date:
November 1, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Small Business Administration: The Commercial Marketing Representative Role Needs to Be Strategically Planned and Assessed
A letter report issued by the General Accounting Office with an abstract that begins "Subcontracting on federal contracts is a large and growing marketplace for small businesses. The Small Business Administration's (SBA) Commercial Marketing Representatives (CMRs) have long been considered to be key to fostering small businesses' participation in subcontracts. GAO was asked to assess the role that CMRs are playing in administering SBA's subcontracting assistance program."
Date:
November 1, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Foreign Assistance: International Efforts to Aid Russia's Transition Have Had Mixed Results
A chapter report issued by the General Accounting Office with an abstract that begins "Since the breakup of the Soviet Union in 1991, organizations and donors have provided Russia with tens of billions of dollars in economic assistance to helping it transition to a market economy within a democratic state. This transition presents opportunities and challenges to the Russians and to those providing economic assistance. This report focuses on the assistance given to Russia by the International Monetary Fund, the World Bank's International Bank for Reconstruction and Development, the European Bank for Reconstruction and Development, the 1992 Freedom Support Act, and the European Union's Technical Assistance to the Commonwealth of Independent States program. GAO found that the success of the assistance programs has been mixed. Although there have been several individual successes, such as small business development, GAO's interviews with the financial institutions revealed that overall program goals are not being met. GAO identified three obstacles toward attaining program objectives: (1) difficult conditions in Russia, (2) limitations in how programs were designed and implemented, and (3) the interdependent nature of Russia's transition needs. The financial institutions and donors, along with the Russian government, are reevaluating the design of their programs. …
Date:
November 1, 2000
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Contract Management: Improving Services Acquisitions
Testimony issued by the General Accounting Office with an abstract that begins "Federal agencies spend billions of tax dollars each year to buy services, from clerical support to information technology expertise to facilities management. Agency service procurements are not always as efficient as they could be. Too often agencies are not clearly defining their requirements, fully considering alternative solutions, performing vigorous price analyses, or adequately overseeing contractor performance. Furthermore, agencies do not always have enough people with the right skills to manage service contracts. Congress is considering a package of proposals to improve the government's acquisition of services by (1) strengthening management oversight of services acquisitions, (2) improving the acquisition workforce, and (3) moving toward a performance-based contracting environment."
Date:
November 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Retiree Health Insurance: Gaps in Coverage and Availability
Testimony issued by the General Accounting Office with an abstract that begins "In 1999, about 10 million Americans aged 55 and older relied on employer-sponsored health benefits until they became eligible for Medicare or to pay for out-of-pocket expenses not covered by Medicare. However, the number of employers offering these benefits has declined considerably during the past decade. Despite the recent strong economy and the relatively low increases in health insurance premiums during the late 1990's, the availability of employer-sponsored health benefits for retirees has declined. Two widely cited surveys found that only about one-third of large employers and less than 10 percent of small employers offer such benefits. Alternative sources of health care coverage for retirees may be costly, limited, or unavailable. Retirees not yet 65 may be eligible for coverage from a spouse's employer or from their former employer. Other retirees not yet 65 may seek coverage in the individual insurance market, but these policies can be expensive or may offer more limited coverage, especially for those with existing health problems. Nearly one-third of retirees eligible for Medicare have employer-sponsored supplemental coverage, but many others buy private supplemental coverage known as "Medigap." It can cost upwards of $1,300 …
Date:
November 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Environmental Protection: Improved Inspections and Enforcement Would Ensure Safer Underground Storage Tanks
Testimony issued by the General Accounting Office with an abstract that begins "Contaminated soil or water resulting from leaks at underground storage tanks can pose serious health risks. In 1984, Congress created the Underground Storage Tank (UST) program to protect the public from potential leaks. Under the program, the Environmental Protection Agency required tank owners to install new leak detection equipment and new spill-, overfill-, and corrosion-prevention equipment. GAO found that about 1.5 million tanks have been permanently closed since the program was created, but more than half of the states do not inspect all of their tanks often enough to meet the minimum rate recommended by EPA--at least once every three years. States reported that even tanks with the required leak prevention and detection equipment continue to leak, although the full extent of the problem is unknown."
Date:
November 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Higher Education: More Information Could Help Education Determine the Extent to Which Eligible Servicemembers Serving on Active Duty Benefited from Relief Provided by Lenders and Schools
A letter report issued by the Government Accountability Office with an abstract that begins "million members of the armed forces have been deployed in service to the United States. Congress enacted the Higher Education Relief Opportunities for Students (HEROES) Act to recognize the needs of those servicemembers who are deployed in the midst of pursuing postsecondary education or repaying student loans. GAO was asked to determine (1) how the Department of Education has implemented HEROES, (2) the policies and practices federal student loan lenders have in place to assist borrowers serving on active duty, and (3) the policies and practices postsecondary schools have to assist students who are serving on active duty. To address these objectives, GAO interviewed representatives from the nine largest Federal Family Education Loan program lenders, surveyed a random sample of postsecondary schools, and visited four colleges and universities."
Date:
November 1, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library