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[Memorandum of Meeting: Key Field Air Guard Station, Mississippi, August 3, 2005]
Memorandum of Meeting with a delegation representing 186th Air Refueling Wing (ARW), Air National Guard, located at Key Field Air Guard Station (AGS) to discuss BRAC Recommendations Impacting the 186th ARW.
Date:
August 3, 2005
Creator:
United States. Defense Base Closure and Realignment Commission.
System:
The UNT Digital Library
Posthearing Questions Related to Proposed DOD Human Capital Reform
Correspondence issued by the General Accounting Office with an abstract that begins "On June 4, 2003, GAO testified before the Senate Committee on Governmental Affairs at a hearing entitled "Transforming the Department of Defense Personnel System: Finding the Right Approach." This letter responds to a request that we provide answers to posthearing questions from Senator George V. Voinovich and Senator Thomas R. Carper concerning the proposed Department of Defense (DOD) Human Capital Reform."
Date:
July 3, 2003
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Accounting Profession: Oversight, Auditor Independence, and Financial Reporting Issues
Correspondence issued by the General Accounting Office with an abstract that begins "The accounting system's self-regulatory system for auditors, which largely depends on voluntary contributions from the accounting industry, is plagued by fragmentation, lack of coordination, poor communication, and conflicts of interest. In GAO's view, the current self-regulatory system is broken, and oversight by the Securities and Exchange Commission (SEC) has fallen short in protecting the public interest. Because of the important role played by independent auditors, GAO believes that direct government intervention is needed to create a new body to oversee the auditing of public companies by the accounting profession. Concerns about the timeliness, relevancy, and transparency of the financial reporting model could be addressed by closer cooperation between SEC and the Financial Accounting Standards Board (FASB), adequate and independent funding for FASB operations, and periodic reporting to Congress on FASB matters."
Date:
May 3, 2002
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Organ Procurement and Transplantation Network: Legal Liability and Data Confidentiality
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Organ Procurement and Transplantation Network (OPTN), focusing on the impact of proposed Department of Health and Human Services' (HHS) modifications on the: (1) confidentiality of information about the program; and (2) possible legal liability of members of the Network arising from their peer review activities."
Date:
May 3, 1999
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Depot Maintenance: Navy Has Revised Its Estimated Workforce Cost for Basing an Aircraft Carrier at Mayport, Florida
Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to House Report 111-491 to accompany a bill for the National Defense Authorization Act for Fiscal Year 2011 (H.R. 5136). The House Report noted that according to the environmental impact statement for the proposed homeporting of additional ships at Naval Station, Mayport, Florida, homeporting of a nuclear-powered aircraft carrier would result in temporary surges of maintenance employees associated with the 3-year depot-level maintenance cycle for the aircraft carrier. The homeporting of the aircraft carrier at Mayport is projected to begin in fiscal year 2019. Also, the House report raised questions about the potential impact that the additional depot-level workload would have on the sustainability, efficiency, capabilities, and stability of the maintenance employees who would travel from Navy depots to Mayport to perform the maintenance. To examine these issues, the House report directed GAO to provide an assessment of the readiness and cost impacts of the aircraft carrier homeporting and maintenance at Mayport on the Navy's traveling workforce. In response, our objectives were to determine the extent to which (1) the Navy has identified potential workforce-related costs associated with the planned move and used cost-estimating best …
Date:
March 3, 2011
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Applying Agreed-Upon Procedures: Fiscal Year 2008 Airport and Airway Trust Fund Excise Taxes
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO has performed the agreed-upon procedures solely to assist the Department of Transportation (DOT) in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2008, is supported by the underlying records. As agreed with DOT, GAO evaluated fiscal year 2008 activity affecting distributions to the AATF."
Date:
November 3, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Hourly Fees Paid by Various Federal Agencies to Private Attorneys for Legal Services
Correspondence issued by the General Accounting Office with an abstract that begins "This report provides information on hourly fees paid by the federal government to private attorneys for legal services in fiscal years 1999, 2000, and 2001. Relevant legal services include federal employee defense, litigative consultation, intellectual property consultation, and asset forfeiture-related services. For these types of services, GAO obtained information on hourly fees paid to private attorneys by the Department of Justice, the Administrative Office of the United States Courts, the National Aeronautics and Space Administration, and the Department of Veterans Affairs. GAO found that the hourly fees paid to private attorneys ranged from $125 to $357, depending on the agency and the type of legal service."
Date:
July 3, 2001
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Emergency Communications: Establishment of the Emergency Communications Preparedness Center and Related Interagency Coordination Challenges
Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits the briefing in response to a mandate in the conference report (No. 111-298) and senate report (No. 111-31) to the Department of Homeland Security Appropriations Act, 2010. In accordance with the direction in those reports, and in consultation with congressional staff, we are reporting on (1) actions taken by the Department of Homeland Security's Office of Emergency Communications (OEC) to establish the Emergency Communications Preparedness Center (ECPC) and (2) challenges OEC and ECPC officials reported that could affect interagency coordination through ECPC. Based on the results of our review, we are not making any recommendations for congressional consideration or agency action."
Date:
March 3, 2010
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Arlington National Cemetery: Actions Needed to Ensure Lasting, Positive Changes in Contracting and Management
Testimony issued by the Government Accountability Office with an abstract that begins "GAO identified 56 contracts and task orders that were active during fiscal year 2010 and the first three quarters of fiscal year 2011 under which contracting offices obligated roughly $35.2 million on Arlingtons behalf. These contracts supported cemetery operations, construction and facility maintenance, and new efforts to enhance information-technology systems for the automation of burial operations. The Army has taken a number of steps since June 2010 at different levels to provide for more effective management and oversight of contracts, establishing new support relationships, formalizing policies and procedures, and increasing the use of dedicated contracting staff to manage and improve its acquisition processes. However, GAO found that ANCP does not maintain complete data on its contracts, responsibilities for contracting support are not yet fully defined, and dedicated contract staffing arrangements still need to be determined. The success of Arlingtons acquisition outcomes will depend on continued management focus from ANCP and its contracting partners to ensure sustained attention to contract management and institutionalize progress made to date. GAO made three recommendations to continue improvements in contract management. The Department of Defense (DOD) partially concurred and noted actions in progress …
Date:
February 3, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Internal Control: Improvements Needed in SEC's Accounting and Operational Procedures
Correspondence issued by the Government Accountability Office with an abstract that begins "On November 15, 2006, we issued our report on the U.S. Securities and Exchange Commission's (SEC) fiscal years 2006 and 2005 financial statements and on SEC's internal control as of September 30, 2006. We also reported on the results of our tests of SEC's compliance with selected provisions of laws and regulations during fiscal year 2006. The purpose of this report is to discuss issues identified during our fiscal year 2006 audit concerning internal controls and accounting/operational procedures that could be improved. This report contains six recommendations to SEC to improve these internal controls and procedures. These recommendations are in addition to those we already provided to SEC as a result of our prior audits of SEC's financial statements"
Date:
April 3, 2007
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Disaster Recovery: Past Experiences Offer Recovery Lessons for Hurricanes Ike and Gustav and Future Disasters
Testimony issued by the Government Accountability Office with an abstract that begins "Recovery from major disasters is a complex undertaking that involves the combined efforts of federal, state, and local government in order to succeed. While the federal government provides a significant amount of financial and technical assistance for recovery, state and local jurisdictions work closely with federal agencies to secure and make use of those resources. This testimony describes lessons and insights that GAO has identified from review of past disasters, which may be useful to inform recovery efforts in the wake of Hurricanes Ike and Gustav, as well as disasters yet to come. These lessons come from two reports GAO recently released last fall on disaster recovery. The first draws on the experiences of communities that have recovered from previous major disasters in order to help inform recovery efforts in the wake of Hurricanes Ike and Gustav as well as the 2008 Midwest floods. The second examines the implementation of the Federal Emergency Management Agency's (FEMA) Public Assistance grant program and identifies several actions that the Department of Homeland Security can take to improve operations of that program. These include improving information sharing and enhancing continuity and communication. …
Date:
March 3, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Anti-Money Laundering: Issues Concerning Depository Institution Regulatory Oversight
Testimony issued by the General Accounting Office with an abstract that begins "The U.S. government's framework for preventing, detecting, and prosecuting money laundering has been expanding through additional pieces of legislation since its inception in 1970 with the Bank Secrecy Act (BSA). The purpose of the BSA is to prevent financial institutions from being used as intermediaries for the transfer or deposit of money derived from criminal activity and to provide a paper trail for law enforcement agencies in their investigations of possible money laundering. The most recent changes arose in October 2001 with the passage of the USA PATRIOT Act, which, among other things, extends antimoney laundering (AML) requirements to other financial service providers previously not covered under the BSA. GAO was asked to testify on its previous work and the ongoing work it is doing for the Senate Committee on Banking, Housing, and Urban Affairs on the depository institution regulators' BSA examination and enforcement process."
Date:
June 3, 2004
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Department of Homeland Security: Additional Actions Needed to Strengthen Strategic Planning and Management Functions
Testimony issued by the Government Accountability Office with an abstract that begins ""
Date:
February 3, 2012
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Applying Agreed-Upon Procedures: Fiscal Year 2008 Highway Trust Fund Excise Taxes
Correspondence issued by the Government Accountability Office with an abstract that begins "We have performed the procedures described in the enclosure to this letter, which we agreed to perform and with which the Department of Transportation concurred, solely to assist the office in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2008, is supported by the underlying records. As agreed with the office, we evaluated fiscal year 2008 activity affecting distributions to the HTF. We conducted the engagement in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. The procedures we agreed to perform were related to (1) transactions that represent the underlying basis of amounts distributed to the HTF during fiscal year 2008, (2) the Internal Revenue Service's (IRS) quarterly HTF receipt certifications during fiscal year 2008, (3) the Department of the Treasury's Financial Management Service adjustments to the HTF during fiscal year 2008, (4) the Department of the Treasury's Office of Tax Analysis's (OTA) process for estimating excise tax amounts to be distributed to the HTF for the fourth quarter …
Date:
November 3, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
NNSA: Nuclear Weapon Reports Need to Be More Detailed and Comprehensive
Correspondence issued by the General Accounting Office with an abstract that begins "The National Nuclear Security Administration (NNSA) spends $5.5 billion a year to maintain the safety and reliability of the nation's nuclear weapons stockpile through the Stockpile Stewardship Program. Because the United States is no longer designing and building new nuclear weapons, extending the life of each of the nine weapon types in the current stockpile is a key component of this program. However, the criteria used by NNSA for determining when its reporting should begin may prevent Congress from receiving complete information on life extension costs. The current Nuclear Weapon Acquisition Reports (NWAR) are less detailed and comprehensive than the Department of Defense's Selected Acquisition Reports. Finally, the cost data in the NWARs exclude significant costs that are necessary to successfully complete the life-extension efforts."
Date:
July 3, 2002
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Individual Income Tax Policy: Streamlining, Simplification, and Additional Reforms Are Desirable
Testimony issued by the Government Accountability Office with an abstract that begins "The federal government currently relies heavily on the individual income tax and payroll taxes for about 80 percent of its total annual revenue. Long-range projections show that without some form of policy change, the gap between revenues and spending will increasingly widen. The debate about the future tax system is partly about whether the goals for the nation's tax system can be best achieved by reforming the current income tax so that it has a broader base and flatter rate schedule, or switching to some form of consumption tax. This testimony reviews the revenue contribution of the current individual income tax as well as its complexity, economic efficiency, equity, and taxpayer compliance issues; discusses some common dimensions to compare tax proposals; and draws some conclusions for tax reform. This statement is based on previously published GAO work and reviews of relevant literature."
Date:
August 3, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Transportation Safety: Information Concerning Why a 1980 Aircraft Report Was Not Provided Earlier to the National Transportation Safety Board
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the reasons why a Boeing report entitled Center Wing Fuel Tank Heating Study (also referred to as the Panama Study) dated March 14, 1980, was not provided to the National Transportation Safety Board (NTSB) to aid in its investigation of the 1996 Trans World Airlines (TWA) flight 800 crash until June 1999."
Date:
November 3, 1999
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Grants Management: EPA Needs to Strengthen Efforts to Provide the Public with Complete and Accurate Information on Grant Opportunities
Correspondence issued by the Government Accountability Office with an abstract that begins "The Environmental Protection Agency (EPA) has faced persistent challenges for many years in managing its grants, which constitute over one-half of the agency's budget, or about $4 billion annually. Among other things, EPA has been criticized for not always promoting competition in awarding grants, including not completely and accurately announcing grant opportunities to the public and potential applicants. One avenue EPA uses to inform the public about grant opportunities is the Catalog of Federal Domestic Assistance (CFDA), the federal government's listing of available grants and other federal funding opportunities. EPA's Office of Grants and Debarment (OGD), among other things, develops grants policy and guidance and compiles grant information for the CFDA. OGD has taken several steps to address criticism regarding the lack of complete and accurate information in the CFDA. In this context the Chairman, Senate Committee on Environment and Public Works, asked us to determine whether EPA is providing complete and accurate information on grant opportunities to the public in the CFDA."
Date:
February 3, 2005
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
GAO's Congressional Protocols (Superseded by GAO-04-310G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-310G, GAO's Congressional Protocols, July 2004. This report has been superseded by GAO-04-310G, GAO's Congressional Protocols July 2004. This document contains the protocols governing GAO's work for Congress. These protocols are intended to provide (1) clearly defined and transparent policies and practices relating to GAO's work and (2) a means of holding GAO accountable for commitments made to Congress and ensuring that GAO is consistent in dealing with all committees and members."
Date:
November 3, 2000
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Financial Management: Briefing on the Federal Aviation Administration's Inventory Accountability
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on: (1) whether the Federal Aviation Administration's (FAA) systems can accurately account for and control inventory quantities; and (2) how FAA identifies and manages excess inventory quantities."
Date:
March 3, 1999
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 (Supersedes GAO-01-238G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-01-238G, Grant Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, January 2001. The Federal Financial Management Improvement Act (FFMIA) of 1996 requires that agencies implement and maintain financial management systems that substantially comply with federal financial management systems requirements. The Joint Financial Management Improvement Program (JFMIP) seeks to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems to support program and financial managers, and to describe specific requirements of financial management systems. This checklist reflects JFMIP's first functional requirements document issued for grant financial systems to assist (1) agencies in implementing and monitoring agency grant financial systems and (2) managers and auditors in reviewing their grant financial systems to determine if they substantially comply with FFMIA. This checklist is not required to be used in assessing grant financial systems. Rather, it is provided as a tool for use by experienced staff and is one in a series of documents GAO has issued to help agencies improve or maintain effective operations."
Date:
September 3, 2001
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Tobacco Settlement: States' Allocations of Phase II Funds
Correspondence issued by the General Accounting Office with an abstract that begins "The Farm Security and Rural Investment Act of 2002 (the 2002 Farm Bill) required GAO to report annually on how states have used funds received under the Master Settlement Agreement and the Phase II agreement. This letter is the first in a series of reports responding to the 2002 Farm Bill requirement. Specifically, this letter provides information on (1) the amount of funds that have been distributed to each of the participating states under the Phase II agreement and (2) how the states have allocated these funds to tobacco growers, quota owners, and others."
Date:
December 3, 2002
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Federal Aviation Administration: Challenges in Modernizing the Agency
A statement of record issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the challenges the Federal Aviation Administration (FAA) faces in continuing to provide for the safe, orderly, and expeditious flow of air traffic in U.S. airspace, focusing on the: (1) key areas that have hampered FAA's ability to achieve desired outcomes; (2) various proposals for restructuring FAA; and (3) next steps for FAA and Congress to take to ensure that the agency can address its challenges effectively and efficiently."
Date:
February 3, 2000
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Minimizing Inappropriate Levies in IRS's Federal Payment Levy Program
Correspondence issued by the General Accounting Office with an abstract that begins "Each year, thousands of taxpayers who owe delinquent federal taxes receive billions of dollars in federal payments. To help the Internal Revenue Service (IRS) collect these delinquent taxes more effectively, the Congress passed the Taxpayer Relief Act of 1997, the provisions of which authorized the establishment of the Federal Payment Levy Program (FPLP), which allows IRS to continuously levy up to 15 percent of the payments made to delinquent taxpayers. The Department of the Treasury's Financial Management Service (FMS), which receives payment records from and makes payments on behalf of most federal agencies, collects the continuous levy from the federal payment after IRS has authorized the levy. Subsequent payments are continuously levied until such time that the tax debt is paid or IRS releases the levy. In a prior report, we noted that inappropriate levies--which subsequently must be refunded--could undermine support for the continuous levy authority, by generating negative public reaction to the program and frustrating taxpayers whose payments are inappropriately levied. Since October of 2001, the inclusion of Social Security recipients and others in the levy program has extended levy use substantially. This expansion heightens the importance …
Date:
January 3, 2003
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library