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Managerial Cost Accounting Practices: Departments of Education, Transportation, and the Treasury (open access)

Managerial Cost Accounting Practices: Departments of Education, Transportation, and the Treasury

Correspondence issued by the Government Accountability Office with an abstract that begins "Authoritative bodies have promulgated laws, accounting standards, information system requirements, and related guidance to emphasize the need for cost information and cost management in the federal government. For example, the Chief Financial Officers (CFO) Act of 1990, contains several provisions related to managerial cost accounting, one of which states that an agency's CFO should develop and maintain an integrated accounting and financial management system that provides for the development and reporting of cost information. Statement of Federal Accounting Standards No. 4, Managerial Cost Accounting Concepts and Standards for the Federal Government, and the Joint Financial Management Improvement Program's (JFMIP) Framework for Federal Financial Management Systems established accounting standards and system requirements for managerial cost accounting (MCA) information at federal agencies. The Federal Financial Management Improvement Act of 1996 built on this foundation and required, among other things, CFO Act agencies' systems to comply substantially with federal accounting standards and federal financial management systems requirements. MCA involves the accumulation and analysis of financial and nonfinancial data, resulting in the allocation of costs to organizational pursuits such as performance goals, programs, activities, and outputs. The data analyzed depend on the …
Date: December 19, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Texas Attorney General Opinion: GA-0383 (open access)

Texas Attorney General Opinion: GA-0383

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 commissioners court may pay a vendor who has rendered goods or services to the county for the reasonable value of a benefit the county has recieved under an implied contract when the county auditor has rejected the claim (RQ-0354-GA)
Date: December 19, 2005
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Oral History Interview with Cleon Conwell, November 19, 2005 (open access)

Oral History Interview with Cleon Conwell, November 19, 2005

The National Museum of the Pacific War presents an interview with Cleon Conwell. Conwell joined the Army Air Force in December of 1943. His unit was the 487th Bomb Group. He served as a tail gunner and flew five missions total. In September of 1944 he traveled to England in a B-17. He describes his time in England and life at the base. He shares one mission where his plane was shot down, which he received a purple heart. In October of 1944 Conwell was captured and became a prisoner of war in Germany.
Date: November 19, 2005
Creator: Conwell, Cleon
System: The Portal to Texas History
2005 Base Closure and Realignment Selection Criteria (open access)

2005 Base Closure and Realignment Selection Criteria

Final 2005 Base Closure and Realignment Selection Criteria as determined by the Department of Defense. Memo signed by Michael Wynne (Acting Under Secretary of Defense for Acquisition, Technology and Logistics) and dated January 4th, 2005.
Date: October 19, 2005
Creator: United States. Department of Defense.
System: The UNT Digital Library
Additional Procedural Rules of the 2005 Defense Base Closure and Realignment Commission (open access)

Additional Procedural Rules of the 2005 Defense Base Closure and Realignment Commission

Procedural rules adopted by the Commission to supplement those passed earlier.
Date: October 19, 2005
Creator: United States. Defense Base Closure and Realignment Commission.
System: The UNT Digital Library
BRAC Early Bird 19 October 2005 (open access)

BRAC Early Bird 19 October 2005

Collection of BRAC related news articles and clippings. Produced for Commission staff review.
Date: October 19, 2005
Creator: United States. Defense Base Closure and Realignment Commission.
System: The UNT Digital Library
Defense Health Care: Health Insurance Stipend Program Expected to Cost More Than TRICARE But Could Improve Continuity of Care for Dependents of Activated Reserve Component Members (open access)

Defense Health Care: Health Insurance Stipend Program Expected to Cost More Than TRICARE But Could Improve Continuity of Care for Dependents of Activated Reserve Component Members

Correspondence issued by the Government Accountability Office with an abstract that begins "Since the September 11, 2001, terrorist attacks, the Department of Defense (DOD) has increased its reliance on its National Guard and reserve forces to support the Global War on Terrorism, and particularly Operation Iraqi Freedom. Congress has been interested in making improvements and enhancements to compensation and benefit programs for reserve component members. When reserve component members are activated for more than 30 days under federal authorities, they are covered under TRICARE, DOD's health care system. While reserve component members are automatically covered by TRICARE when activated, their spouses and other dependents have the option of using either TRICARE or their private health insurance. However, our prior work found that dependents of reserve component members who had dropped their private health insurance reported problems accessing the TRICARE system--such as difficulty finding a health care provider, establishing eligibility, understanding TRICARE benefits, and knowing where to go when questions and problems arise. In addition, maintaining continuity of care with the same health care providers, especially for dependents with chronic medical conditions, may be problematic after switching to TRICARE. To address these concerns, some legislative proposals would give reserve component members …
Date: October 19, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
O-MM-0282-p Provision of Certified DON Data to ET JCSG (open access)

O-MM-0282-p Provision of Certified DON Data to ET JCSG

Disregard Restriction of Header and Footer: O-MM-0282-p Provision of Certified DON Data to ET JCSG. Navy memo dtd December 20, 2004. PROVISION OF CERTIFIED DEPARTMENT OF THE NAVY DATA TO THE BRAC 2005 EDUCATION AND TRAINING JOINT CROSS SERVICE GROUP - FLIGHT TRAINING SUBGROUP. Scenarios/Activities with Certified Data.
Date: October 19, 2005
Creator: United States. Department of Defense.
System: The UNT Digital Library
O-MM-0282-r Provision of Certified DON Data to ET JCSG (open access)

O-MM-0282-r Provision of Certified DON Data to ET JCSG

Disregard Restriction of Header and Footer: O-MM-0282-r Provision of Certified DON Data to ET JCSG. Navy memo dtd January 3, 2005. PROVISION OF CERTIFIED DEPARTMENT OF THE NAVY DATA TO THE BRAC 2005 EDUCATION AND TRAINING JOINT CROSS SERVICE GROUP - RANGES SUBGROUP. Scenario/Activities with Certified Data.
Date: October 19, 2005
Creator: United States. Department of Defense.
System: The UNT Digital Library
O-MM-0282-s Provision of Certified DON Data to ET JCSG (open access)

O-MM-0282-s Provision of Certified DON Data to ET JCSG

Disregard Restriction of Header and Footer: O-MM-0282-s Provision of Certified DON Data to ET JCSG. Naavy memo dtd January 4, 2005. PROVISION OF CERTIFIED DEPARTMENT OF THE NAVY DATA TO THE BRAC 2005 EDUCATION AND TRAINING JOINT CROSS SERVICE GROUP - SPECIALIZED SKILLS TRAINING SUBGROUP. Scenario/Activities with Certified Data.
Date: October 19, 2005
Creator: United States. Department of Defense.
System: The UNT Digital Library
O-MM-0282-t Provision of Certified DON Data to ET JCSG (open access)

O-MM-0282-t Provision of Certified DON Data to ET JCSG

Disregard Restriction of Header and Footer: O-MM-0282-t Provision of Certified DON Data to ET JCSG. Navy memo dtd January 10, 2005. PROVISION OF CERTIFIED DEPARTMENT OF THE NAVY DATA TO THE BRAC 2005 EDUCATION & TRAINING JOINT CROSS SERVICE GROUP. Department of Navy Base Operating Support manpower data.
Date: October 19, 2005
Creator: United States. Department of Defense.
System: The UNT Digital Library
O-MM-0282-u Provision of Certified DON Data to the ET JCSG (open access)

O-MM-0282-u Provision of Certified DON Data to the ET JCSG

Disregard Restriction of Header and Footer: O-MM-0282-u Provision of Certified DON Data to the ET JCSG. Navy memo dtd January 12, 2005. PROVISION OF CERTIFIED DEPARTMENT OF THE NAVY DATA TO THE BRAC 2005 EDUCATION AND TRAINING JOINT CROSS SERVICE GROUP - SPECIALIZED SKILLS TRAINING SUBGROUP. Scenario/Activities with Certified Data.
Date: October 19, 2005
Creator: United States. Department of Defense.
System: The UNT Digital Library
O-MM-0282-v Provision of Certified DON Data to ETJCSG (open access)

O-MM-0282-v Provision of Certified DON Data to ETJCSG

Disregard Restriction of Header and Footer: O-MM-0282-v Provision of Certified DON Data to ETJCSG. Navy memo dtd January 18, 2005. PROVISION OF CERTIFIED DEPARTMENT OF THE NAVY DATA TO THE BRAC 2005 EDUCATION AND TRAINING JOINT CROSS SERVICE GROUP - RANGES SUBGROUP. Scenario/Activities with Certified Data.
Date: October 19, 2005
Creator: United States. Department of Defense.
System: The UNT Digital Library
O-MM-0282-w Provision of Certified DON Data to ET JCSG (open access)

O-MM-0282-w Provision of Certified DON Data to ET JCSG

Disregard Restriction of Header and Footer: O-MM-0282-w Provision of Certified DON Data to ET JCSG. Navy memo dtd April 1, 2005. PROVISION OF CERTIFIED DEPARTMENT OF THE NAVY DATA TO THE BRAC 2005 EDUCATION AND TRAINING JOINT CROSS SERVICE GROUP - FLIGHT TRAINING SUBGROUP. Scenario/Activities with Certified Data.
Date: October 19, 2005
Creator: United States. Department of Defense.
System: The UNT Digital Library
O-MM-0282-x Provision of Certified DON Data to ET JCSG (open access)

O-MM-0282-x Provision of Certified DON Data to ET JCSG

Disregard Restriction of Header and Footer: O-MM-0282-x Provision of Certified DON Data to ET JCSG. Navy memo dtd April 1, 2005. PROVISION OF CERTIFIED DEPARTMENT OF THE NAVY DATA TO THE BRAC 2005 EDUCATION AND TRAINING JOINT CROSS SERVICE GROUP - RANGE SUBGROUP FOR E&T-0038A. Scenario Certified Data.
Date: October 19, 2005
Creator: United States. Department of Defense.
System: The UNT Digital Library
O-MM-0288-a Provision of Certified DON Data to Industrial JCSG (open access)

O-MM-0288-a Provision of Certified DON Data to Industrial JCSG

Disregard Restriction of Header and Footer: O-MM-0288-a Provision of Certified DON Data to Industrial JCSG. Navy memo dtd December 8, 2004. PROVISION OF CERTIFIED DEPARTMENT OF THE NAVY DATA TO THE BRAC 2005 INDUSTRIAL JOINT CROSS SERVICE GROUP - INDUSTRIAL JCSG SHIP OVERHAUL & REPAIR. Scenarios/Activities with Certified Data.
Date: October 19, 2005
Creator: United States. Department of Defense.
System: The UNT Digital Library
O-MM-0288-aa Provision of Certified DON Data to the Ind JCSG (open access)

O-MM-0288-aa Provision of Certified DON Data to the Ind JCSG

Disregard Restriction of Header and Footer: O-MM-0288-aa Provision of Certified DON Data to the Ind JCSG. Navy memo dtd January 6, 2005. PROVISION OF CERTIFIED DEPARTMENT OF THE NAVY DATA TO THE BRAC 2005 INDUSTRIAL JOINT CROSS SERVICE GROUP - INDUSTRIAL JCSG MAINTENANCE SUBGROUP. Scenarios/~ctivities with Certified Data; and Summary of Data Concerns.
Date: October 19, 2005
Creator: United States. Department of Defense.
System: The UNT Digital Library
O-MM-0288-ab Provision of Certified DON Data to Ind-JCSG (open access)

O-MM-0288-ab Provision of Certified DON Data to Ind-JCSG

Disregard Restriction of Header and Footer: O-MM-0288-ab Provision of Certified DON Data to Ind-JCSG. Navy memo dtd January 7, 2005. PROVISION OF CERTIFIED DEPARTMENT OF THE NAVY DATA TO THE BRAC 2005 INDUSTRIAL JOINT CROSS SERVICE GROUP. Department of Navy Base Operating Support manpower data.
Date: October 19, 2005
Creator: United States. Department of Defense.
System: The UNT Digital Library
O-MM-0288-ac Provision of Certified DON Data to Ind JCSG (open access)

O-MM-0288-ac Provision of Certified DON Data to Ind JCSG

Disregard Restriction of Header and Footer: O-MM-0288-ac Provision of Certified DON Data to Ind JCSG. Navy memo dtd February 7, 2005. PROVISION OF CERTIFIED DEPARTMENT OF THE NAVY DATA TO THE BRAC 2005 INDUSTRIAL JOINT CROSS SERVICE GROUP - INDUSTRIAL JCSG SHIP OVERHAUL & REPAIR. Certified Scenario Supplemental Data Call IND-0128.
Date: October 19, 2005
Creator: United States. Department of Defense.
System: The UNT Digital Library
O-MM-0288-ae Provision of Certified DON Data to Ind JCSG (open access)

O-MM-0288-ae Provision of Certified DON Data to Ind JCSG

Disregard Restriction of Header and Footer: O-MM-0288-ae Provision of Certified DON Data to Ind JCSG. Navy memo dtd April 5, 2005. PROVISION OF CERTIFIED DEPARTMENT OF THE NAVY DATA TO THE BRAC 2005 INDUSTRIAL JOINT CROSS SERVICE GROUP. MCLB Barstow Document attached to DONBITS 1 April 2005; and MCLB Albany Document attached to DONBITS 1 April 2005.
Date: October 19, 2005
Creator: United States. Department of Defense.
System: The UNT Digital Library
O-MM-0288-af Provision of Certified DON Data to the Ind JCSG (open access)

O-MM-0288-af Provision of Certified DON Data to the Ind JCSG

Disregard Restriction of Header and Footer: O-MM-0288-af Provision of Certified DON Data to the Ind JCSG. Navy memo dtd April 8, 2005. PROVISION OF CERTIFIED DEPARTMENT OF THE NAVY DATA TO THE BRAC 2005 INDUSTRIAL JOINT CROSS SERVICE GROUP - INDUSTRIAL JCSG MAINTENANCE SUBGROUP. Scenarios/Activities with Certified Data.
Date: October 19, 2005
Creator: United States. Department of Defense.
System: The UNT Digital Library
O-MM-0288-ag Provision of Certified DON Data to Ind JCSG (open access)

O-MM-0288-ag Provision of Certified DON Data to Ind JCSG

Disregard Restriction of Header and Footer: O-MM-0288-ag Provision of Certified DON Data to Ind JCSG. Navy memo dtd April 8, 2005. PROVISION OF CERTIFIED DEPARTMENT OF THE NAVY DATA TO THE BRAC 2005 INDUSTRIAL JOINT CROSS SERVICE GROUP - INDUSTRIAL JCSG MAINTENANCE SUBGROUP. Scenarios/Activities with Certified Data.
Date: October 19, 2005
Creator: United States. Department of Defense.
System: The UNT Digital Library
O-MM-0288-ah Provision of Certified DON Data to Ind JCSG (open access)

O-MM-0288-ah Provision of Certified DON Data to Ind JCSG

Disregard Restriction of Header and Footer: O-MM-0288-ah Provision of Certified DON Data to Ind JCSG. Navy memo dtd April 8, 2005. PROVISION OF CERTIFIED DEPARTMENT OF THE NAVY DATA TO THE BRAC 2005 INDUSTRIAL JOINT CROSS SERVICE GROUP - INDUSTRIAL JCSG MAINTENANCE SUBGROUP. Scenarios/Activities with Certified Data.
Date: October 19, 2005
Creator: United States. Department of Defense.
System: The UNT Digital Library
O-MM-0288-ai Provision of Certified DON Data to Ind JCSG (open access)

O-MM-0288-ai Provision of Certified DON Data to Ind JCSG

Disregard Restriction of Header and Footer: O-MM-0288-ai Provision of Certified DON Data to Ind JCSG. Navy memo dtd April 8, 2005. PROVISION OF CERTIFIED DEPARTMENT OF THE NAVY DATA TO THE BRAC 2005 INDUSTRIAL JOINT CROSS SERVICE GROUP - INDUSTRIAL JCSG MAINTENANCE SUBGROUP. Scenarios/Activities with Certified Data.
Date: October 19, 2005
Creator: United States. Department of Defense.
System: The UNT Digital Library