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Climate Change: Expert Opinion on the Economics of Policy Options to Address Climate Change (open access)

Climate Change: Expert Opinion on the Economics of Policy Options to Address Climate Change

A letter report issued by the Government Accountability Office with an abstract that begins "Elevated levels of greenhouse gases in the atmosphere and the resulting effects on the earth's climate could have significant environmental and economic impacts in the United States and internationally. Potential impacts include rising sea levels and a shift in the intensity and frequency of floods and storms. Proposed responses to climate change include adapting to the possible impacts by planning and improving protective infrastructure, and reducing greenhouse gas emissions directly through regulation or the promotion of low-emissions technologies. Because most U.S. emissions stem from the combustion of fossil fuels such as coal, oil, and natural gas, much of this report centers on the effect emissions regulation could have on the economy. In this context, GAO was asked to elicit the opinions of experts on (1) actions the Congress might consider to address climate change and what is known about the potential benefits, costs, and uncertainties of these actions and (2) the key strengths and limitations of policies or actions to address climate change. GAO worked with the National Academy of Sciences to identify a panel of noted economists with expertise in analyzing the economic impacts of …
Date: May 9, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Passenger Rail Security: Enhanced Federal Leadership Needed to Prioritize and Guide Security Efforts (open access)

Passenger Rail Security: Enhanced Federal Leadership Needed to Prioritize and Guide Security Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. passenger rail system is a vital component of the nation's transportation infrastructure, carrying more than 11 million passengers each weekday. The Department of Homeland Security (DHS) and the Department of Transportation (DOT) share responsibility for ensuring the safety and security of rail systems. In this report, GAO addressed (1) DHS actions to assess the risks to the U.S. passenger rail system in the context of prevailing risk management principles, (2) federal actions taken to enhance the security of the U.S. passenger rail system, and (3) security practices that domestic and selected foreign passenger rail operators have implemented."
Date: September 9, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Bonneville Power Administration: Better Management of BPA's Obligation to Provide Power Is Needed to Control Future Costs (open access)

Bonneville Power Administration: Better Management of BPA's Obligation to Provide Power Is Needed to Control Future Costs

A letter report issued by the Government Accountability Office with an abstract that begins "The Bonneville Power Administration (BPA) has experienced significant financial problems in recent years. BPA's cash reserves at the end of fiscal year 2002 had fallen to $188 million, and BPA estimated in February 2003 that it had a 74 percent chance of missing its Treasury debt payment that year. While BPA's finances have recently improved, and the agency made its Treasury payment in 2003, BPA's financial condition is still far from robust. In this context, GAO was asked to report on (1) the advantages and disadvantages BPA faces in marketing electric power in a more competitive environment, (2) the major causes of BPA's recent cost increases, and (3) the extent to which BPA is taking actions to control its costs."
Date: July 9, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Procedures for Updating Arbitrator Disclosure Information (open access)

Procedures for Updating Arbitrator Disclosure Information

Correspondence issued by the General Accounting Office with an abstract that begins "The National Association of Securities Dealers (NASD) subsidiary, NASD Dispute Resolution (DR), failed to update its arbitrator disclosure system in a timely manner. As a result, several parties in an arbitration did not receive timely information on their arbitrator. To reduce the potential for further errors, NASD-DRplans to: (1) introduce a form that will allow arbitrators to submit updated information electronically, and (2) centralize processing of the information in itsDepartment of Neutral Management. In 1992 and 1998, NASD-DR also used other measures to ensure that arbitrator background information was current. Because NASD-DR has made these changes and plans to make additional improvements to its procedures for updating arbitrator disclosure information, GAO is not making any further recommendations at this time."
Date: November 9, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Competitive Sourcing: Health Benefits Cost Comparison Had Minimal Impact, but DOD Needs Uniform Implementation Process (open access)

Competitive Sourcing: Health Benefits Cost Comparison Had Minimal Impact, but DOD Needs Uniform Implementation Process

A letter report issued by the Government Accountability Office with an abstract that begins "Competitive sourcing is a management tool where federal agencies conduct competitions between federal employees and private companies to determine the best source to provide commercially available services. Concerns have been raised in the Congress that differences in the costs of federal and private health insurance benefits could disadvantage the federal workforce in public-private competitions. A health benefit cost comparability provision in the 2005 Defense Appropriations Act prohibited any advantage for private offerors that provide no health benefits or contribute less for them than the Department of Defense (DOD) contributes for its civilian employees. Legislation is pending to extend the provision for another year. GAO, in response to a mandate, determined (1) how DOD implemented the provision, and (2) what impact the provision had on DOD's fiscal year 2005 competitive sourcing program."
Date: December 9, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information Security: Actions Needed to Better Protect Los Alamos National Laboratory's Unclassified Computer Network (open access)

Information Security: Actions Needed to Better Protect Los Alamos National Laboratory's Unclassified Computer Network

A letter report issued by the Government Accountability Office with an abstract that begins "The Los Alamos National Laboratory (LANL), which is operated by the National Nuclear Security Administration (NNSA), has experienced security lapses protecting information on its unclassified computer network. The unclassified network contains sensitive information. GAO (1) assessed the effectiveness of the security controls LANL has in place to protect information transmitted over its unclassified computer network, (2) assessed whether LANL had implemented an information security program for its unclassified network, and (3) examined expenditures to protect LANL's unclassified network from fiscal years 2001 through 2007. To carry out its work, GAO examined security policies and procedures and reviewed the laboratory's access controls for protecting information on the unclassified network."
Date: September 9, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Transportation Security Administration: TSA Executive Attrition Has Declined, but Better Information Is Needed on Reasons for Leaving and Executive Hiring Process (open access)

Transportation Security Administration: TSA Executive Attrition Has Declined, but Better Information Is Needed on Reasons for Leaving and Executive Hiring Process

A letter report issued by the Government Accountability Office with an abstract that begins "The Transportation Security Administration's (TSA) Transportation Security Executive Service (TSES) consists of executive-level staff serving in key agency positions just below political appointees. Committees of Congress have raise questions about the frequency of turnover within the TSES and have directed GAO to examine turnover among TSES staff. Accordingly, this report examines: (1) TSES attrition and how it compares with that of Senior Executive Service (SES) staff in other DHS components and cabinet-level departments, (2) the reasons TSES staff separated from TSA, and (3) TSA efforts to mange TSES attrition consistent with effective management practices. To answer these objectives, GAO analyzed data within the Office of Personnel Management's Central Personnel Data File, reviewed TSA human capital policies and procedures, and interviewed former TSES staff. The results of these interviews are not generalizable, but represent the views of about half the TSES staff who separated from fiscal years 2005 through 2008."
Date: October 9, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information Security: Continued Efforts Needed to Address Significant Weaknesses at IRS (open access)

Information Security: Continued Efforts Needed to Address Significant Weaknesses at IRS

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) relies extensively on computerized systems to carry out its demanding responsibilities to collect taxes (about $2.7 trillion in fiscal years 2008 and 2007), process tax returns, and enforce the nation's tax laws. Effective information security controls are essential to protect financial and taxpayer information from inadvertent or deliberate misuse, improper disclosure, or destruction. As part of its audits of IRS's fiscal years 2008 and 2007 financial statements, GAO assessed (1) the status of IRS's actions to correct previously reported weaknesses and (2) whether controls were effective in ensuring the confidentiality, integrity, and availability of financial and sensitive taxpayer information. To do this, GAO examined IRS information security policies and procedures and other documents; tested controls over key financial applications; and interviewed key agency officials."
Date: January 9, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: Tailored Approach Needed to Improve Service Acquisition Outcomes (open access)

Defense Acquisitions: Tailored Approach Needed to Improve Service Acquisition Outcomes

A letter report issued by the Government Accountability Office with an abstract that begins "Department of Defense (DOD) obligations for service contracts rose from $82.3 billion in fiscal year 1996 to $141.2 billion in fiscal year 2005. DOD is becoming increasingly more reliant on the private sector to provide a wide range of services, including those for critical information technology and mission support. DOD must maximize its return on investment and provide the warfighter with needed capabilities and support at the best value for the taxpayer. GAO examined DOD's approach to managing services in order to (1) identify the key factors DOD should emphasize to improve its management of services and (2) assess the extent to which DOD's current approach exhibited these factors."
Date: November 9, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Military Base Realignments and Closures: DOD Needs to Update Savings Estimates and Continue to Address Challenges in Consolidating Supply-Related Functions at Depot Maintenance Locations (open access)

Military Base Realignments and Closures: DOD Needs to Update Savings Estimates and Continue to Address Challenges in Consolidating Supply-Related Functions at Depot Maintenance Locations

A letter report issued by the Government Accountability Office with an abstract that begins "As a result of a 2005 Defense Base Realignment and Closure (BRAC) recommendation, the Defense Logistics Agency (DLA) is charged with consolidating supply, storage, and distribution functions at 13 military service depot maintenance locations to streamline operations and save money. The BRAC Commission data indicate that these consolidations would generate net savings of nearly $1 billion through 2011 and about $137 million annually thereafter. Because these actions could affect depot maintenance operations, the conference report accompanying the National Defense Authorization Act for Fiscal Year 2008 directed GAO to assess implementation issues associated with the consolidations. GAO's objectives were to assess (1) DLA's progress and challenges to implement these consolidation actions and (2) the extent to which DLA's most recent cost and savings estimates related to these consolidations differ from those of the BRAC Commission. To meet these objectives, GAO visited three depot locations where consolidation actions had begun, interviewed service and DLA officials, and analyzed estimated cost and savings data."
Date: July 9, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Overview of the Long-Term Care Partnership Program (open access)

Overview of the Long-Term Care Partnership Program

Correspondence issued by the Government Accountability Office with an abstract that begins "In 2003, the most recent year for which data are available, national spending on long-term care totaled $183 billion, and nearly half of that was paid for by the Medicaid program, the joint federal-state health care financing program that covers basic health and long-term care services for certain low-income individuals. Private insurance paid a small portion of long-term care expenditures--about $16 billion or 9 percent in 2003. With the aging of the baby boom generation, long-term care expenditures are anticipated to increase sharply in coming decades. The projected spending on long-term care presents a looming fiscal challenge for federal and state governments. As a result, some policymakers are looking for ways to reduce the proportion of long-term care spending financed by Medicaid and promote private insurance as a larger funding source. The Long-Term Care Partnership Program is a public-private partnership between states and private insurance companies, designed to reduce Medicaid expenditures by delaying or eliminating the need for some people to rely on Medicaid to pay for long-term care services. Individuals, who buy select private long-term care insurance policies that are designated by a state as partnership policies …
Date: September 9, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Managing For Results: Enhancing Agency Use of Performance Information for Management Decision Making (open access)

Managing For Results: Enhancing Agency Use of Performance Information for Management Decision Making

A letter report issued by the Government Accountability Office with an abstract that begins "The Government Performance and Results Act (GPRA) of 1993 has laid a foundation of results-oriented agency planning, measurement, and reporting in the federal government. Performance planning and measurement have slowly, yet increasingly, become a part of agencies' cultures. For planning and performance measurement to be effective, federal managers need to use performance information to identify performance problems and look for solutions, develop approaches that improve results, and make other important management decisions. According to GAO's periodic surveys, federal managers reported having more performance measures in 2003 than in 1997. However, the data also showed that managers' reported use of performance information for program management activities has remained essentially unchanged from 1997 levels. GAO was asked to identify (1) how federal agencies can use performance information to make management decisions and (2) practices that can enhance or facilitate the use of performance information to make management decisions."
Date: September 9, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Consumer-Directed Health Plans: Early Enrollee Experiences with Health Savings Accounts and Eligible Health Plans (open access)

Consumer-Directed Health Plans: Early Enrollee Experiences with Health Savings Accounts and Eligible Health Plans

A letter report issued by the Government Accountability Office with an abstract that begins "Health savings accounts (HSA) and the high-deductible health insurance plans that are eligible to be coupled with them are a new type of consumer-directed health plan attracting interest among employers and consumers. Employers and plan enrollees may contribute to tax-advantaged HSAs, and enrollees can use the accounts to pay for health care expenses. Because HSAs and HSA-eligible plans are new, there is interest in the experiences of plan enrollees, as well as in comparing the plan features and enrollee characteristics with those of traditional plans, such as preferred provider organization (PPO) plans. GAO reviewed (1) the financial features of HSA-eligible plans in comparison with those of traditional plans, (2) the characteristics of HSA-eligible plan enrollees in comparison with those of traditional plan enrollees, (3) HSA funding and use, and (4) enrollees' experiences with HSA-eligible plans. GAO analyzed data regarding HSA-eligible and traditional plans and enrollees from national employer health benefits surveys, three selected employers, and a national broker of health insurance. GAO compared Internal Revenue Service (IRS) data for tax filers reporting HSA contributions with corresponding data for all tax filers under 65 years old. GAO …
Date: August 9, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Report for the National Society, Daughters of the American Colonists for Fiscal Years 2005 and 2004 (open access)

Federally Chartered Corporation: Financial Statement Audit Report for the National Society, Daughters of the American Colonists for Fiscal Years 2005 and 2004

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Society, Daughters of the American Colonists, a federally chartered corporation, for the fiscal years 2005 and 2004. GAO found no reportable instances of noncompliance. The audit reports included the auditor's opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: March 9, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Food Labeling: FDA Needs to Better Leverage Resources, Improve Oversight, and Effectively Use Available Data to Help Consumers Select Healthy Foods (open access)

Food Labeling: FDA Needs to Better Leverage Resources, Improve Oversight, and Effectively Use Available Data to Help Consumers Select Healthy Foods

A letter report issued by the Government Accountability Office with an abstract that begins "Two thirds of U.S. adults are overweight, and childhood obesity and diabetes are on the rise. To reverse these health problems, experts are urging Americans to eat healthier. Food labels contain information to help consumers who want to make healthy food choices. The Food and Drug Administration (FDA) oversees federal labeling rules for 80 percent of foods. GAO was asked to examine (1) FDA's efforts to ensure that domestic and imported foods comply with labeling rules, (2) the challenges FDA faces in these efforts, and (3) the views of key stakeholders on FDA actions needed to mitigate misleading labeling. GAO analyzed FDA data, reports, and requirements on food labeling oversight and compliance and interviewed agency and key stakeholder group officials."
Date: September 9, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
High-Level Leadership Needed to Help Guam Address Challenges Caused by DOD-Related Growth (open access)

High-Level Leadership Needed to Help Guam Address Challenges Caused by DOD-Related Growth

Correspondence issued by the Government Accountability Office with an abstract that begins "In an effort to improve the U.S. military's flexibility to address conventional and terrorist threats worldwide, the Department of Defense (DOD) plans to relocate more than 8,000 Marines and an estimated 9,000 dependents from Okinawa, Japan, to Guam as well as expand other U.S. force capabilities on the island at an estimated cost of more than $13 billion. Guam is an integral part of DOD's logistical support system and serves as an important forward operational hub for a mix of military mission requirements. According to DOD, Guam provides strategic flexibility, freedom of action, and prompt global action for the Global War on Terrorism, peace and wartime engagement, and crisis response. DOD plans to begin construction on Guam during fiscal year 2010 in order to meet the desired buildup deadline of fiscal year 2014 indicated in the agreement reached by the U.S.-Japan Security Consultative Committee on October 29, 2005. As a result of the military buildup, Guam's current population of 171,000 will increase by an estimated 25,000 active duty military personnel and dependents (or 14.6 percent), to 196,000. In addition, the realignment will require additional workers to move to …
Date: April 9, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Prekindergarten: Four Selected States Expanded Access by Relying on Schools and Existing Providers of Early Education and Care to Provide Services (open access)

Prekindergarten: Four Selected States Expanded Access by Relying on Schools and Existing Providers of Early Education and Care to Provide Services

A letter report issued by the Government Accountability Office with an abstract that begins "For nearly 40 years, the federal government has played a role in providing early childhood development programs for children of low-income families through Head Start and other programs. Since 1980, the number of states with preschool programs has also significantly increased. While most of these programs have targeted children at risk of school failure, more recently, interest has grown in expanding these limited programs because of the growing concern about children's readiness for school and subsequent achievement. It has also been fueled by new research on early brain development that suggests the importance of early education and by the high rate of mothers in the workforce and their need for early childhood services. In this context, questions have arisen about how the various programs are coordinated and what lessons have been learned from broad-based state preschool efforts. This work focused on four states that have expanded their preschool programs to serve more children. In these states, GAO addressed (1) how prekindergarten programs were designed and funded, (2) the potential implications of these program features for children's participation and other programs that serve four year-olds, and (3) …
Date: September 9, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: Department of Defense Actions on Program Manager Empowerment and Accountability (open access)

Defense Acquisitions: Department of Defense Actions on Program Manager Empowerment and Accountability

Correspondence issued by the Government Accountability Office with an abstract that begins "In November 2005, we issued a report on the environment within which the Department of Defense (DOD) program managers perform their work. We identified areas where program managers believe they are insufficiently empowered to execute programs, and therefore, because much is beyond their control, accountability is difficult. We also compared department policies and practices to those of leading commercial companies we visited and discussed actions DOD could take to improve program manager accountability, while also providing them with timely support as they manage the development of weapon systems. We recommended that DOD take a number of actions to ensure program managers are well positioned to successfully execute acquisitions and be held accountable. The John Warner National Defense Authorization Act for Fiscal Year 2007 directed the Secretary of Defense to develop a comprehensive strategy for enhancing the role of DOD program managers in developing and carrying out defense acquisition programs and to revise guidance for major defense acquisition programs to address the qualifications, resources, responsibilities, tenure, and accountability of program managers for the program development and execution periods. In addition, GAO was directed to report on the actions taken …
Date: November 9, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Railroad Retirement Board: Review of Commuter Railroad Occupational Disability Claims Reveals Potential Program Vulnerabilities (open access)

Railroad Retirement Board: Review of Commuter Railroad Occupational Disability Claims Reveals Potential Program Vulnerabilities

Correspondence issued by the Government Accountability Office with an abstract that begins "In fall 2008, a series of news reports revealed the relatively high number of workers at one commuter railroad--the Long Island Rail Road (LIRR)-- who have applied for and been approved for occupational disability benefits by the U.S. Railroad Retirement Board (RRB). According to RRB officials, a number of federal agencies, including the Federal Bureau of Investigation, Social Security Administration, and the Department of Health and Human Services, have launched investigations in response to issues raised. In addition, the New York Attorney General's office is conducting a criminal investigation."
Date: September 9, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Storm Water Pollution: Information Needed on the Implications of Permitting Oil and Gas Construction Activities (open access)

Storm Water Pollution: Information Needed on the Implications of Permitting Oil and Gas Construction Activities

A letter report issued by the Government Accountability Office with an abstract that begins "To prevent pollutants from entering storm water runoff, the Clean Water Act's National Pollutant Discharge Elimination System Storm Water Program requires controls for construction activities that disturb land. Phase I of this program requires permitting for construction activities that disturb 5 acres or more, while Phase II requires permitting for activities disturbing between 1 and 5 acres. The Environmental Protection Agency (EPA) extended the Phase II compliance date for discharges associated with oil and gas construction activities until March 2005 to analyze the impact of Phase II on the oil and gas industry. GAO was asked to provide information about oil and gas construction activities--such as well drilling and pipeline construction--affected by Phase I and likely to be affected by Phase II, as well as Phase II's financial and environmental implications."
Date: February 9, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Darfur Crisis: Progress in Aid and Peace Monitoring Threatened by Ongoing Violence and Operational Challenges (open access)

Darfur Crisis: Progress in Aid and Peace Monitoring Threatened by Ongoing Violence and Operational Challenges

A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, violent conflict in Darfur, Sudan broke out between rebel groups, government troops, and government-supported Arab militias, known as the Janjaweed. The conflict has displaced about 2 million Darfurians and has so affected over 1.9 million others that they require assistance. Since October 2003, the U.S. government has provided humanitarian assistance in Darfur and supported African Union Mission in Sudan's (AMIS) efforts to fulfill a peace support mandate. This report reviews (1) U.S. humanitarian assistance provided to Darfur and the challenges that have been encountered and (2) African Union efforts to fulfill its mandate and challenges that have affected these efforts."
Date: November 9, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Airline Deregulation: Reregulating the Airline Industry Would Likely Reverse Consumer Benefits and Not Save Airline Pensions (open access)

Airline Deregulation: Reregulating the Airline Industry Would Likely Reverse Consumer Benefits and Not Save Airline Pensions

A letter report issued by the Government Accountability Office with an abstract that begins "The Airline Deregulation Act of 1978 phased out the government's control over fares and service and allowed market forces to determine the price and level of domestic airline service in the United States. The intent was to increase competition and thereby lead to lower fares and improved service. In 2005, GAO reported on the tenuous finances of some airlines that have led to bankruptcy and pension terminations, in particular among those airlines that predated deregulation (referred to as legacy airlines). The House Report accompanying the 2006 Department of Transportation (DOT) Appropriation Act expressed concern about airline pension defaults and charged GAO with analyzing the impact of reregulating the airline industry on reducing potential pension defaults by airlines. GAO subsequently agreed to address the pension issue within a broad assessment of the airline industry since deregulation. Specifically, GAO is reporting on, among other things, (1) broad airline industry changes since deregulation, (2) fare and service changes since deregulation, and (3) whether there is evidence that reregulation of entry and fares would benefit consumers or the airline industry, or save airline pensions. DOT agreed with the conclusions in …
Date: June 9, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Nursing Homes: Federal Monitoring Surveys Demonstrate Continued Understatement of Serious Care Problems and CMS Oversight Weaknesses (open access)

Nursing Homes: Federal Monitoring Surveys Demonstrate Continued Understatement of Serious Care Problems and CMS Oversight Weaknesses

A letter report issued by the Government Accountability Office with an abstract that begins "GAO reports since 1998 have demonstrated that state surveyors, who evaluate the quality of nursing home care on behalf of CMS, sometimes understate the extent of serious care problems in homes because they miss deficiencies. CMS oversees the effectiveness of state surveys through the federal monitoring survey program. In this program, federal surveyors in CMS's regional offices either independently evaluate state surveys by resurveying a home (comparative surveys) or directly observe state surveyors during a routine nursing home survey (observational surveys). GAO was asked to evaluate the information federal monitoring surveys provide on understatement and the effectiveness of CMS management and oversight of the survey program. To do this, GAO analyzed the results of federal monitoring surveys for fiscal years 2002 through 2007, reviewed CMS guidance for the survey program, and interviewed headquarters and regional office officials."
Date: May 9, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: Senate Restaurants Revolving Fund for Fiscal Years 2003 and 2002 (open access)

Financial Audit: Senate Restaurants Revolving Fund for Fiscal Years 2003 and 2002

A letter report issued by the General Accounting Office with an abstract that begins "GAO contracted with Clifton Gunderson LLP to audit the financial statements of the Senate Restaurants Revolving Fund for fiscal years 2003 and 2002. Clifton Gunderson LLP found that (1) the financial statements were presented fairly, in all material respects, in conformity with U.S. generally accepted accounting principles; (2) the Fund maintained effective internal control over financial reporting (including safeguarding assets) and compliance with laws and regulations; and (3) there was no reportable noncompliance with selected provisions of laws and regulations it tested."
Date: March 9, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library