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Contract Management: Answers to Hearing Questions Regarding the Service Acquisition Reform Act (open access)

Contract Management: Answers to Hearing Questions Regarding the Service Acquisition Reform Act

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the proposed Service Acquisition Reform Act and found that additional training for the acquisition workforce is needed governmentwide. Agencies could improve the capacity of the acquisition workforce by focusing on such key areas as requirements, inventory, workforce strategies and plans, and progress evaluations. GAO did not examine how pay-for-performance and pay banding would apply to acquisition personnel. However, these practices are consistent with suggestions made in earlier GAO testimony."
Date: March 1, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Census Monitoring Board: Review of Congressional Side Shutdown Activities (open access)

Census Monitoring Board: Review of Congressional Side Shutdown Activities

Correspondence issued by the General Accounting Office with an abstract that begins "Because the activities of the Congressional side of the Census Monitoring Board (CMBC) ceased to exist on September 30, 2001, CMBC entered into an interagency agreement with the Government Printing Office (GPO) to pay CMBC bills and to provide administrative support services. GAO examined CMBC documents to determine financial cutoff procedures and conducted other audits as necessary. GAO found four CMBC personnel were present at CMBC's former office on October 1, 2001, but performed no substantive government action. More than $14,000 was obligated and paid for telephone, cable, Internet, computer, copier, and water services to be provided after CMBC's statutory termination date. These prepayments were improper and should not have been certified and paid. GPO was requesting reimbursement from vendors for services that were not properly provided. GPO acquired CMBC property and supplies after September 30, 2001. A November 2001 GPO inventory found that some CMBC property had not been returned, was reported stolen, or was missing. The use of government owned property after CMBC termination was not proper, and GPO is seeking the return of some property. GPO was arranging for CMBC records disposal. CMBC internal controls …
Date: February 1, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Marijuana: Early Experiences with Four States' Laws That Allow Use for Medical Purposes (open access)

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
Metropolitan Washington Airports Authority: Contracting Practices Do Not Always Comply with Airport Lease Requirements (open access)

Metropolitan Washington Airports Authority: Contracting Practices Do Not Always Comply with Airport Lease Requirements

A letter report issued by the General Accounting Office with an abstract that begins "The Metropolitan Washington Airports Act of 1986 transferred operating responsibility for Dulles and Reagan National Airports from the federal government to the Metropolitan Washington Airports Authority (MWAA), an independent, nonfederal, public entity. MWAA, which has a 50-year lease to run the two airports, has entered into a wide range of contracts for supplies, construction, and other services. Although MWAA issued guidance in 1993 for the awarding of contracts and concession franchises, GAO found that the guidance does not adequately reflect competitive contracting principles and is out of date in many respects. Moreover, MWAA does not use its guidance to award contracts for non-concession goods and services. MWAA did not obtain full and open competition for 15 of the 35 contracts GAO reviewed, raising concerns about whether MWAA obtained the best value for the goods and services provided. The failure to obtain full and open competition also raises concerns about whether MWAA has (1) deprived prospective contractors of the chance to compete for contracts and (2) fairly evaluated all of the contractors that have competed for procurements. Finally, by not following recognized competitive principles, MWAA could be …
Date: March 1, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Information on Federal Contractors That Are Incorporated Offshore (open access)

Information on Federal Contractors That Are Incorporated Offshore

Correspondence issued by the General Accounting Office with an abstract that begins "Some U.S.-based multinational companies have found that the effective tax rate on income earned from foreign sources can be reduced if they are incorporated in countries that either do not tax corporate income at all or tax the income at a lower rate than the U.S. corporate tax rate. Consequently, some U.S.-based companies incorporate from the outset in these so-called "tax haven" countries. In addition, some companies that were incorporated in the United States have reincorporated in tax haven countries through "corporate inversion transactions." According to the Department of the Treasury, the term "inversion" is used to describe a transaction through which a U.S.-based multinational company restructures its corporate group so that after the transaction the ultimate parent of the corporate group is a foreign corporation. After an inversion transaction, shareholders of the former U.S. parent company hold stock of the newly formed foreign parent, and the operations of the company are unchanged. Treasury also noted that there has been a marked increase recently in the frequency, size, and profile of inversion transactions. Four of the top 100 federal contractors that are publicly traded corporations are incorporated in …
Date: October 1, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Financial Audit Manual: Exposure Draft (open access)

Financial Audit Manual: Exposure Draft

Guidance issued by the General Accounting Office with an abstract that begins "The Financial Audit Manual (FAM), published in July 2001, provides guidance for financial audits done by the Inspector General community, GAO, and their contractors. The FAM is a key part in enhancing accountability over taxpayer-provided resources. GAO and the President's Council on Integrity and Efficiency (PCIE) are committed to keeping the FAM current. With this goal in mind, a GAO/PCIE task force prepared an exposure draft to add new sections and to update existing sections of volume II of the FAM."
Date: September 1, 2002
Creator: United States. General Accounting Office.
Object Type: Text
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.
Object Type: Text
System: The UNT Digital Library
Information on the Number of Small Business Set-Asides Issued and Successfully Challenged (open access)

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
United States Coast Guard: Implementation of the Inflation Adjustment Act (open access)

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
Food and Drug Administration's Compliance With the Inflation Adjustment Act (open access)

Food and Drug Administration's Compliance With the Inflation Adjustment Act

Correspondence issued by the General Accounting Office with an abstract that begins "The Federal Civil Penalties Inflation Adjustment Act of 1990 requires each federal agency to issue a regulation adjusting its covered maximum civil monetary penalties for inflation by October 23, 1996, and requires them to make necessary adjustments at least once every 4 years thereafter. The Food and Drug Administration's Office of the Chief Counsel indicated that at least 14 of the agency's civil penalties are covered by the act, but the agency had not adjusted any of them for inflation."
Date: August 1, 2002
Creator: United States. General Accounting Office.
Object Type: Text
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.
Object Type: Text
System: The UNT Digital Library
Government Auditing Standards: Answers to Independence Standard Questions (open access)

Government Auditing Standards: Answers to Independence Standard Questions

Guidance issued by the General Accounting Office with an abstract that begins "In January 2002, GAO issued an amendment to Government Auditing Standards, Amendment No. 3, Independence, which substantially changed the previous standard to better serve the public interest and to maintain a high degree of integrity, objectivity and independence for audits of government entities. GAO has received many inquiries about the new independence standard due to its significant effect on audits of federal entities and funds and on those who have adopted or are otherwise required to use Government Auditing Standards. Accordingly, this document responds to questions related to the independence standard's implementation time frame, underlying concepts, and application in specific nonaudit circumstances."
Date: July 1, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Multifamily Housing Finance: Funding FHA's Subsidized Credit Programs (open access)

Multifamily Housing Finance: Funding FHA's Subsidized Credit Programs

Correspondence issued by the General Accounting Office with an abstract that begins "To help build and rehabilitate multifamily rental housing, the Federal Housing Administration (FHA) provides lenders with mortgage insurance, or guarantees, for multifamily loans. In fiscal year 2001, FHA provided guarantees for all multifamily projects--regardless of program--on a first-come, first-served basis until the total budget authority for the multifamily programs was exhausted. FHA had obligated $81 million of the $101 million of its credit subsidy budget authority for the fiscal year by April 2001 and suspended issuing commitments for additional loans. FHA obligated most of its fiscal year 2001 subsidy budget authority by April 2001 because of unexpectedly high demand--five times FHA's estimate--for mortgage insurance under the Section 221(d)(3) Program, which is limited to nonprofit developers and cooperatives and has a higher subsidy rate than do other programs. FHA has taken steps to avoid this situation in the future. When most of the fiscal year 2001 credit subsidy budget authority was obligated, FHA placed several multifamily projects on a waiting list until funding became available. Most of these projects were funded using the remaining budget authority and credit subsidy from projects approved earlier that were later terminated or required …
Date: February 1, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
GAO's Congressional Protocols: Addendum I, November 2002 (open access)

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
Assessing the Reliability of Computer-Processed Data (Superseded by GAO-09-680G) (open access)

Assessing the Reliability of Computer-Processed Data (Superseded by GAO-09-680G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-09-680G, Assessing the Reliability of Computer-Processed Data, July 2009. GAO published a guide to assist its auditing staff in ensuring the reliability of computer-based data. The guidance provides a flexible, risk-based framework for data reliability assessments that can be geared to the specific circumstances of each engagement. The framework is built on (1) making use of all existing information about the data; (2) performing at least a minimal level of data testing; (3) doing only the amount of work necessary to determine whether the data are reliable enough for GAO's purposes; (4) maximizing professional judgment; and (5) bringing the appropriate people, including management, to the table at key decision points."
Date: October 1, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Benefit System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act (Superseded by GAO-04-22G) (open access)

Benefit System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act (Superseded by GAO-04-22G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-212G, Benefit System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act, October 2003. The Federal Financial Management Improvement Act of 1996 requires that agencies implement and maintain financial management systems that substantially comply with federal financial and management system requirements. These requirements are detailed in the Federal Financial Management System Requirements series issued by the Joint Financial Management Improvement Program (JFMIP) and in the guidance issued by the Office of Management and Budget Circular A-127. GAO issued a checklist, which reflects JFMIP's Benefit System Requirements, to assist (1) agencies in implementing and monitoring their benefit systems and (2) managers and auditors in reviewing their benefit systems to determine if they substantially comply with the act. Among the types of benefit programs covered by these systems are those for retirement, disability, death, survivor, and other. This checklist is provided as a tool for use by experienced staff and is one in a series of documents intended to assist agencies in improving or maintaining effective operations."
Date: September 1, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
GAO Performance and Accountability Highlights (open access)

GAO Performance and Accountability Highlights

Other written product issued by the General Accounting Office with an abstract that begins "This annual performance and accountability report assesses GAO's accomplishments in fiscal year 2001 and describes the agency's plans for continued progress through fiscal year 2003. In the last year, GAO's work resulted in a number of significant improvements to government that will benefit all Americans. By acting on GAO's recommendations, the government achieved a number of significant improvements to government, including (1) protecting patients in mental health facilities, (2) reducing nuclear waste treatment costs, (3) controlling pollution, (4) informing the debate over aviation security, (5) improving accountability over defense inventory, (6) strengthening federal information security, (7) improving collection of nontax debt, (8) focusing attention on major management challenges and high-risk issues, (9) identifying strategies for a more cost-effective census, (10) strengthening relationships with GAO's clients and stakeholders, (11) aligning GAO's resources with its strategic goals, and (12) aligning human capital policies and practices to support GAO's mission. GAO also provided information critical to the public debate on counterterrorism efforts and called attention to looming problems, such as the human capital crisis facing the federal workforce and information technology issues. Taxpayers benefited from the $26 billion in …
Date: March 1, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
School Dropouts: Education Could Play a Stronger Role in Identifying and Disseminating Promising Prevention Strategies (open access)

School Dropouts: Education Could Play a Stronger Role in Identifying and Disseminating Promising Prevention Strategies

A letter report issued by the General Accounting Office with an abstract that begins "The National Center for Education Statistics (NCES) reports that the national status dropout rate--the percentage of 16- through 24-year olds who are not enrolled in school and who lack a high school diploma or a high school equivalency certificate--fluctuated between 10.9 and 12.5 percent between 1990 and 2000. However, dropout rates have varied considerably between regions of the country and among ethnic groups. Research has shown that dropping out it is a long-term process of disengagement that begins in the earliest grades. NCES and private research organizations have identified two factors--an individual's family and his or her experience in school--that are related to dropping out. Various state, local, and private programs are available to assist youth at risk of dropping out of school. These programs range in scope from small-scale supplementary services that target a small group of students, such as mentoring or counseling services, to comprehensive school-wide restructuring efforts that involve changing the entire school to improve educational opportunities for all students. One federal program, the Dropout Prevention Demonstration Program, is specifically targeted to dropouts, but the program is new and the Department of Education …
Date: February 1, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Combating Terrorism: Actions Needed to Guide Services' Antiterrorism Efforts at Installations (open access)

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
International Electronic Commerce: Definitions and Policy Implications (open access)

International Electronic Commerce: Definitions and Policy Implications

Other written product issued by the General Accounting Office with an abstract that begins "The recent, rapid growth in Internet-based computer technologies has significant implications for the United States. The ability to conduct business via the Internet has brought about changes in the way companies do business with each other and in how they interact with consumers. The Internet allows businesses and consumers from different countries to interact as easily as if they were physically close to each other. This borderless aspect of international electronic commerce creates a wider marketplace that facilitates new transactions and business relationships. However, the potential for widespread adoption of international electronic commerce raises questions from the technical to the policy-related. This report provides information on emerging electronic commerce issues, including: (1) what is being done to remove obstacles and facilitate international electronic commerce, (2) efforts to adopt a legal framework for international electronic commerce transactions, and (3) how international trade agreements and negotiations address barriers to international electronic commerce."
Date: March 1, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
September 11: Small Business Assistance Provided in Lower Manhattan in Response to the Terrorist Attacks (open access)

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
Financial Audit: American Battle Monuments Commission's Financial Statements for Fiscal Years 2001 and 2000 (open access)

Financial Audit: American Battle Monuments Commission's Financial Statements for Fiscal Years 2001 and 2000

A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the American Battle Monuments Commission (ABMC) for fiscal years 2000 and 2001. GAO found that (1) the consolidated financial statements for fiscal year 2001 and comparative consolidated totals for fiscal year 2000 are presented fairly in conformity with U.S. generally accepted accounting principles; (2) although internal controls should be improved, AMBC had effective internal control over financial reporting and compliance with laws and regulations as of September 30, 2001; and (3) there was no reportable noncompliance with laws and regulations."
Date: March 1, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Defense Health Care: Health Care Benefit for Women Comparable to Other Plans (open access)

Defense Health Care: Health Care Benefit for Women Comparable to Other Plans

A letter report issued by the General Accounting Office with an abstract that begins "Half of all beneficiaries in the Department of Defense's (DOD) Tricare health care program are women. With a health care system historically oriented towards men, DOD has had to work to ensure that its women beneficiaries receive the full range of medical services they are entitled to, including obstetrical and gynecological care and diagnostic services such as Pap smears and mammograms. TRICARE-covered benefits are in line with American College of Obstetricians and Gynecologists guidelines and are comparable to women's health benefits offered by two of the largest health plans under the Federal Employees Health Benefits Program (FEHBP). DOD also requires some beneficiaries to share in the cost of their health care. Both DOD's and FEHBP's copayments, which are the same for men and women, vary depending on the plan option and the providers selected. Women beneficiaries report being satisfied with the health care benefits they receive under TRICARE. Some women beneficiaries, however, have expressed concerns about obtaining services when they are stationed overseas or in remote areas. Some active duty women are also concerned that command personnel may not understand women's health care needs."
Date: May 1, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Defense Inventory: Air Force Needs to Improve Control of Shipments to Repair Contractors (open access)

Defense Inventory: Air Force Needs to Improve Control of Shipments to Repair Contractors

A letter report issued by the General Accounting Office with an abstract that begins "GAO has considered Department of Defense (DOD) inventory management to be a high-risk area since 1990 because inventory management systems and procedures are ineffective. This report evaluates the Air Force's inventory control procedures for material shipped to contractors for repair or for use in repair. The Air Force and contractor personnel have not complied with DOD and Air Force inventory control procedures designed to safeguard material shipped to contractors, placing items worth billions of dollars at risk of fraud, waste, and abuse. The Air Force's three inventory control points have not restricted repair contractors' access to the specific items and quantities of government-furnished material needed to accomplish the contract. Quarterly reports on the status of shipped material have not been sent to property administration officials at the Defense Contract Management Agency. Contractors receiving shipped material have not (1) properly entered the receipt of shipments into their records and into the inventory control points' reporting systems or (2) routinely reported shipment discrepancies. Air Force procedures for following up on shipments that contractors have not confirmed as received are ineffective, leaving the status of the shipments uncertain. The …
Date: July 1, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library