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Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes

Correspondence issued by the Government Accountability Office with an abstract that begins "We have performed the procedures contained in this report, which we agreed to perform and with which the Inspector General (IG) of the Department of Transportation concurred, solely to assist that office in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2004, is supported by the underlying records. We evaluated fiscal year 2004 activity affecting distributions to the AATF. The adequacy of the procedures to meet the IG's objectives is the IG's responsibility, and we make no representation in that respect. The procedures we agreed to perform were (1) detailed tests of transactions that represent the underlying basis of amounts distributed to the AATF, (2) review of the Internal Revenue Service's (IRS) quarterly AATF certifications, (3) review of the Department of the Treasury's Financial Management Service adjustments to the AATF for fiscal year 2004, (4) review of IRS's precertification1 of receipts for the second and third quarters of fiscal year 2004, (5) review of certain procedures of the Department of the Treasury's Office of Tax Analysis' (OTA) estimation procedures affecting excise tax distributions …
Date: November 5, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
SCHIP: HHS Continues to Approve Waivers That Are Inconsistent with Program Goals (open access)

SCHIP: HHS Continues to Approve Waivers That Are Inconsistent with Program Goals

Correspondence issued by the General Accounting Office with an abstract that begins "States provide health care coverage to about 60 million low-income uninsured adults and children largely through two federal-state programs--Medicaid and the State Children's Health Insurance Program (SCHIP). Medicaid, established in title XIX of the Social Security Act, generally covers low-income families and elderly and disabled individuals, and SCHIP, established in title XXI of the act, covers children in families whose incomes, although low, are above Medicaid's eligibility requirements. In 2001, the Secretary of Health and Human Services announced a new initiative--the Health Insurance Flexibility and Accountability Initiative (HIFA)--under which states could expand coverage to uninsured populations using Medicaid and SCHIP funds. HIFA encourages states to develop coordinated public and private health insurance coverage options and to target program resources to uninsured individuals with incomes below 200 percent of the federal poverty level (FPL). Authority for this initiative comes from section 1115 of the Social Security Act, which allows the Secretary to waive many of the statutory requirements of Medicaid or SCHIP in the case of experimental, pilot, or demonstration projects that promote program objectives. Within the Department of Health and Human Services (HHS), the Centers for Medicare & …
Date: January 5, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes

Correspondence issued by the Government Accountability Office with an abstract that begins "We assisted the Department of Transportation (DOT) in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2004, is supported by the underlying records. As agreed with DOT, we evaluated fiscal year 2004 activity affecting distributions to the HTF. In performing the agreed-upon procedures, we conducted our work 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. These standards also provide guidance for performing and reporting the results of agreed-upon procedures."
Date: November 5, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Lawrence Berkeley National Laboratory: Further Improvements Needed to Strengthen Controls Over the Purchase Card Program (open access)

Lawrence Berkeley National Laboratory: Further Improvements Needed to Strengthen Controls Over the Purchase Card Program

Correspondence issued by the Government Accountability Office with an abstract that begins "The Lawrence Berkeley National Laboratory (Lawrence Berkeley) located in Berkeley, California, is a government-owned, contractor-operated Department of Energy (DOE) national laboratory. The University of California manages the lab under a cost-reimbursable contract with DOE. The university is paid a management fee to operate the lab and is reimbursed for all allowable costs charged to the contract. During the fall of 2002, the Federal Bureau of Investigation began investigating two Los Alamos National Laboratory employees for alleged misuse of lab credit cards. Other allegations of theft and misuse of government funds at Los Alamos soon followed. In light of the problems identified at Los Alamos, Congress asked us to review selected procurement and property management practices at two NNSA and two DOE contractor labs, including Lawrence Berkeley. This report summarizes the information provided during our June 14, 2004 briefing to GAO's staff on these issues as they relate to Lawrence Berkeley. Specifically, we reviewed Lawrence Berkeley's purchase card program and property management practices to determine whether (1) internal controls over the lab's purchase card (Pcard) program provided reasonable assurance that improper purchases would not occur or would be detected …
Date: August 5, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Pacific Northwest National Laboratory: Enhancements Needed to Strengthen Controls Over the Purchase Card Program (open access)

Pacific Northwest National Laboratory: Enhancements Needed to Strengthen Controls Over the Purchase Card Program

Correspondence issued by the Government Accountability Office with an abstract that begins "The Pacific Northwest National Laboratory (PNNL) located in Richland, Washington, is a government-owned, contractor-operated Department of Energy (DOE) national laboratory. The Battelle Memorial Institute manages the lab under a costreimbursable contract with DOE. Battelle is paid a management fee to operate the lab and is reimbursed for all allowable costs charged to the contract. During the fall of 2002, the Federal Bureau of Investigation began investigating two Los Alamos National Laboratory employees for alleged misuse of lab credit cards. Other allegations of theft and misuse of government funds at Los Alamos soon followed. In light of the problems identified at Los Alamos, GAO was asked to review selected procurement and property management practices at two NNSA and two DOE contractor labs, including PNNL. This report summarizes the information provided during our June 14, 2004 briefing to staff of the House Committees on Science and Energy and Commerce on these issues as they relate to PNNL. Specifically, we reviewed PNNL's purchase card program and property management practices to determine whether (1) internal controls over the lab's purchase card (Pcard) program provided reasonable assurance that improper purchases would not occur …
Date: August 5, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Lawrence Livermore National Laboratory: Further Improvements Needed to Strengthen Controls Over the Purchase Card Program (open access)

Lawrence Livermore National Laboratory: Further Improvements Needed to Strengthen Controls Over the Purchase Card Program

Correspondence issued by the Government Accountability Office with an abstract that begins "The Lawrence Livermore National Laboratory (LLNL) is a government-owned, contractor-operated national laboratory of the Department of Energy's (DOE) National Nuclear Security Administration (NNSA). The University of California manages the lab under a cost-reimbursable contract with NNSA. During the fall of 2002, the Federal Bureau of Investigation began investigating two Los Alamos National Laboratory employees for alleged misuse of lab credit cards. Other allegations of theft and misuse of government funds at Los Alamos soon followed. In light of the problems identified at Los Alamos, Congress asked us to review selected procurement and property management practices at two DOE and two NNSA contractor labs, including LLNL. This report summarizes the information provided during our June 4, 2004 briefing to Congressional staff on these issues as they relate to Lawrence Livermore. Specifically, we reviewed LLNL's purchase card program and property management practices to determine whether (1) internal controls over the lab's purchase card (Pcard) program provided reasonable assurance that improper purchases would not occur or would be detected in the normal course of business, (2) purchase card expenditures made under the contract properly complied with lab policies and other applicable …
Date: August 5, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Posthearing Questions Related to the Department of Defense's Management of the Chemical Agents and Munitions Destruction Program (open access)

Posthearing Questions Related to the Department of Defense's Management of the Chemical Agents and Munitions Destruction Program

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a request by the Chairman and a Member of the Subcommittee on Terrorism, Unconventional Threats and Capabilities, House Committee on Armed Services, GAO responded to post-hearing questions concerning on DOD's Chemical Agents and Munitions Destruction Program."
Date: January 5, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Immigration Application Fees: Current Fees Are Not Sufficient to Fund U.S. Citizenship and Immigration Services' Operations (open access)

Immigration Application Fees: Current Fees Are Not Sufficient to Fund U.S. Citizenship and Immigration Services' Operations

Correspondence issued by the General Accounting Office with an abstract that begins "The Homeland Security Act of 2002 (HSA) established the Bureau of Citizenship and Immigration Services (CIS) within the Department of Homeland Security (DHS). CIS is responsible for several functions transferred from the former Immigration Services Division of the Immigration and Naturalization Service (INS) under the Department of Justice. CIS's functions include adjudicating and processing applications for U.S. citizenship and naturalization, administering work authorizations and other petitions, and providing services for new residents and citizens. CIS collects fees from applicants to process the various immigrationrelated applications and petitions. CIS also receives appropriated funds to pay for administrative and overhead costs such as records management and backlog reduction. HSA requires that we report on whether CIS is likely to derive sufficient funds from fees to carry out its functions in the absence of appropriated funds."
Date: January 5, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Federal Unemployment Taxes (open access)

Applying Agreed-Upon Procedures: Federal Unemployment Taxes

Correspondence issued by the Government Accountability Office with an abstract that begins "We assisted the Department of Labor in ascertaining whether the net federal unemployment tax (FUTA) revenue distributed to the Unemployment Trust Fund (UTF) for the fiscal year ended September 30, 2004, is supported by the underlying records. We evaluated fiscal year 2004 activity affecting distributions to the UTF. In performing the agreed-upon procedures, we conducted our work 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. These standards also provide guidance for performing and reporting the results of agreed-upon procedures. The procedures we agreed to perform include (1) detailed tests of transactions that represent the underlying basis of amounts distributed to the UTF and (2) review of key reconciliations of the Internal Revenue Service records to the Department of the Treasury records."
Date: November 5, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Aviation Security: Factors Could Limit the Effectiveness of the Transportation Security Administration's Efforts to Secure Aerial Advertising Operations (open access)

Aviation Security: Factors Could Limit the Effectiveness of the Transportation Security Administration's Efforts to Secure Aerial Advertising Operations

Correspondence issued by the General Accounting Office with an abstract that begins "After the terrorist attacks of September 11, 2001, the Federal Aviation Administration (FAA) issued flight restrictions to prevent flights over certain areas, to include stadiums, in response to increased concerns about the threat posed by terrorists using aircraft as a weapon. Beginning in December 2001, FAA's Air Traffic Division Director of Air Traffic Services, and later the Transportation Security Administration (TSA), implemented processes to allow certain pilots and aircraft to operate over these events by waiving flight restrictions. However, in February 2003, Congress passed legislation that for 1 year prevented aerial advertising pilots from flying near stadium airspace during certain sporting events by suspending the waiver process. In January 2004, Congress passed legislation continuing this restriction indefinitely. In the event that the restriction on waivers for aerial advertising near stadiums is repealed, the House Appropriations Committee, Subcommittee on Homeland Security, asked that we (1) describe the results of FAA and TSA threat assessments conducted relevant to aerial advertising operations and (2) identify FAA's and TSA's processes for mitigating the identified threat, determine whether established processes were followed, and identify factors that may limit their effectiveness."
Date: March 5, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Sandia National Laboratories: Further Improvements Needed to Strengthen Controls Over the Purchase Card Program (open access)

Sandia National Laboratories: Further Improvements Needed to Strengthen Controls Over the Purchase Card Program

Correspondence issued by the Government Accountability Office with an abstract that begins "The Sandia National Laboratories (Sandia) operate in Albuquerque, New Mexico and Livermore, California. Sandia is a government-owned, contractor-operated national laboratory of the Department of Energy's (DOE) National Nuclear Security Administration (NNSA). During the fall of 2002, the Federal Bureau of Investigation began investigating two Los Alamos National Laboratory employees for alleged misuse of lab credit cards. Other allegations of theft and misuse of government funds at Los Alamos soon followed. In light of the problems identified at Los Alamos, Congress asked us to review selected procurement and property management practices at two DOE and two NNSA contractor labs, including Sandia. This report summarizes the information provided during our June 14, 2004 briefing to Congressional staff on these issues as they relate to Sandia. Specifically, we reviewed Sandia's purchase card program and property management practices to determine whether (1) internal controls over the lab's purchase card (Pcard) program provided reasonable assurance that improper purchases would not occur or would be detected in the normal course of business, (2) purchase card expenditures made under the contract properly complied with lab policies and other applicable requirements and were reasonable in nature …
Date: August 5, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Medicare Physician Payments: Information on Spending Trends and Targets (open access)

Medicare Physician Payments: Information on Spending Trends and Targets

Testimony issued by the General Accounting Office with an abstract that begins "The Sustainable Growth Rate (SGR) system, implemented in 1998 and subsequently revised, is used to update Medicare's physician fees and moderate the growth in Medicare spending for physician services. SGR, and a predecessor system implemented in 1992, were designed to reduce physician fee updates if spending growth exceeded a specified target. Although spending growth slowed substantially under both systems, concerns about SGR arose when the system caused fees to decline by 5.4 percent in 2002. GAO was asked to discuss (1) Medicare physician spending trends both before and after the implementation of spending targets and (2) the evolution and mechanics of the SGR system. This statement is largely based on GAO's previous work on Medicare spending trends and the SGR system."
Date: May 5, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Texas Attorney General Opinion: GA-0227 (open access)

Texas Attorney General Opinion: GA-0227

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification: Effect of newly adopted article XVI, section 66 of the Texas Constitution on certain municipal employees who are required to accept medical retirement (RQ-0183-GA)
Date: August 5, 2004
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0228 (open access)

Texas Attorney General Opinion: GA-0228

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification: Whether a county clerk must accept for recording a paper copy, containing printed images of signatures or a printed image of a notary seal, of an electronic record of a real estate transaction (RQ-0186-GA)
Date: August 5, 2004
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0143 (open access)

Texas Attorney General Opinion: GA-0143

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification: Whether proceeds from the sale of an agency’s salvage or surplus personal property, originally purchased with revenues constitutionally dedicated to highway purposes, may be placed in the state’s general revenue fund (RQ-0082-GA)
Date: February 5, 2004
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0144 (open access)

Texas Attorney General Opinion: GA-0144

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification: Whether schools of acupuncture are subject to regulation by the Texas Higher Education Coordinating Board under chapter 61, subchapter G of the Education Code, or whether they are exempt from regulation under section 61.303(a) of the code (RQ-0091-GA)
Date: February 5, 2004
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0145 (open access)

Texas Attorney General Opinion: GA-0145

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification: Whether a justice of the peace may receive, in addition to a salary, fees for issuing certified copies of birth and death certificates as provided by section 154.005(a) of the Local Government Code (RQ-0092-GA)
Date: February 5, 2004
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0174 (open access)

Texas Attorney General Opinion: GA-0174

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification; Whether the City of Fort Worth must assume the full cost of continuing health insurance and other benefits for its fire fighters and police called to military police, and whether the City must allow its employees to donate to the military leave-time account account their accrued paid leave would expire if not used before the end of the year (RQ-0121-GA)
Date: April 5, 2004
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
[Email from Nancy Russell to board of Texas Stonewall Democrats] (open access)

[Email from Nancy Russell to board of Texas Stonewall Democrats]

Email from Nancy Russell to board of Texas Stonewall Democrats on April 5, 2004, discussing April 17 meeting in Austin.
Date: April 5, 2004
Creator: unknown
System: The UNT Digital Library
[Schedule for events at the convention] (open access)

[Schedule for events at the convention]

Schedule listing the dates and times of events planned for the Texas State Democratic Convention.
Date: June 5, 2004
Creator: unknown
System: The UNT Digital Library
Reconciliation Report (open access)

Reconciliation Report

Reconciliation report with an ending account balance of $2,847.57 reconciled for the period ending on March 31, 2004.
Date: April 5, 2004
Creator: unknown
System: The UNT Digital Library
Oral History Interview with Leroy Cox, February 5, 2004 (open access)

Oral History Interview with Leroy Cox, February 5, 2004

The National Museum of the Pacific War presents an interview with Leroy Cox. Cox was flying a crop duster in Colorado when he was drafted into the Army. He did not tell the Army he could fly and was trained as an armorer for B-17 bombers. Once someone found he could fly, he was sent to flight school. He eventually trained as a tow pilot for gliders, then as a glider pilot in South Carolina. He never was called to go overseas and was discharged in November 1945.
Date: February 5, 2004
Creator: Cox, Leroy
System: The Portal to Texas History
Oral History Interview with Harold Tetlie, April 5, 2004 (open access)

Oral History Interview with Harold Tetlie, April 5, 2004

The National Museum of the Pacific War presents an interview with Harold Tetlie. Tetlie joined the Army in February of 1945. He served with the 869th Ordnance Company as a radio operator aboard an M10 tank destroyer. He deployed to the Philippine Islands in August of 1945 aboard the USS President Jackson (APA-18). He worked as a typist at a base in San Fernando, La Union in the Philippines through September of 1946. Tetlie was discharged in December.
Date: April 5, 2004
Creator: Tetlie, Harold
System: The Portal to Texas History
39th Annual National Magazine Award Winners Announced (open access)

39th Annual National Magazine Award Winners Announced

Article containing a list of 39th annual National Magazine Award winners.
Date: May 5, 2004
Creator: unknown
System: The UNT Digital Library