2000 Census: Review of Partnership Program Highlights Best Practices for Future Operations (open access)

2000 Census: Review of Partnership Program Highlights Best Practices for Future Operations

A letter report issued by the General Accounting Office with an abstract that begins "To take a more complete and accurate count of the nation's population in the 2000 Census, the Bureau of the Census partnered with other federal agencies, as well as with state, local, and tribal governments; religious, community, and social service organizations; and private businesses. According to the Bureau, about 140,000 organizations participated in the partnership program by assisting in such critical activities as reviewing and updating the Bureau's address list, encouraging people--especially hard-to-count populations--to participate in the census, and recruiting temporary census employees. GAO found that the Bureau spent about $142.9 million on its partnership program, or about two percent of the estimated $6.5 billion the Bureau allocated for the census and an average of about $1.19 for each of the 120 million households that the Bureau estimates are in the nation. The Bureau staffed the partnership program with 594 full-time positions, of which 560 were allocated to the field, while the remaining slots were located in the Bureau's headquarters. Decisions on which organizations to partner with and what events to attend were governed by unwritten guidelines and criteria and were driven by the Bureau's desire …
Date: August 20, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Air Force Depot Maintenance: Management Improvements Needed for Backlog of Funded Contract Maintenance Work (open access)

Air Force Depot Maintenance: Management Improvements Needed for Backlog of Funded Contract Maintenance Work

A letter report issued by the General Accounting Office with an abstract that begins "The Floyd D. Spence National Defense Authorization Act for Fiscal Year 2001 requires GAO to review various aspects of the Department of Defense (DOD) policy that allows Defense Working Capital Fund activities to carry over a 3-month level of work from one fiscal year to the next. The DOD 3-month carryover standard applies to all DOD activity groups except for the contract portion of the Air Force depot maintenance activity group, for which DOD established a 4.5-month carryover standard because of the additional administrative functions associated with awarding contracts. Reported carryover balances for fiscal years 2000 and 2001 were inaccurate and, therefore, the balances were not reliable for decision-making or budget review purposes. The reported carryover balances were not accurate due to (1) faulty assumptions used in calculating work-in-process and (2) records not accurately reflecting work that was actually completed by year-end. As a result, the amount of carryover reported by the Air Force was understated by tens of millions of dollars and customers' funds were idle that could have been used for other purposes during the fiscal year. Even though the carryover was understated, Air …
Date: June 20, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Anthrax Vaccine: GAO's Survey of Guard and Reserve Pilots and Aircrew (open access)

Anthrax Vaccine: GAO's Survey of Guard and Reserve Pilots and Aircrew

A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed the views of pilots and aircrew members of the Air National Guard and Air Force Reserve regarding the Anthrax Vaccine Immunization Program (AVIP) of the Department of Defense (DOD). In December 1997, the Secretary of Defense announced a plan to inoculate U.S. forces against the potential battlefield use of anthrax as a biological warfare (BW) agent. In the context of the conventional battlefield, the nature and magnitude of the military BW threat has not changed materially since 1990 in terms of the number of countries suspected of developing BW capability, the types of BW agents they possess, or their ability to weaponize and deliver BW agents. In marked contrast to other mandatory DOD immunization requirements, GAO's sample survey in 2000 showed that AVIP was at that time adversely affecting the retention of trained and experienced guard and reserve pilots and aircrew members. Between September 1998 and September 2000, 16 percent of the pilots and aircrew members of the guard and reserve had (1) transferred to another unit (primarily to nonflying positions to avoid or delay receiving the anthrax shots), (2) moved to inactive status, …
Date: September 20, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Army Readiness: Readiness Improved for Selected Divisions, but Manning Imbalances Persist (open access)

Army Readiness: Readiness Improved for Selected Divisions, but Manning Imbalances Persist

A letter report issued by the General Accounting Office with an abstract that begins "In recent years, GAO has testified that personnel shortages, assignment priorities, and frequent peacekeeping deployments were undermining the combat readiness of the Army's five later-deploying divisions. In 2001, GAO reported on the Army Chief of Staff's manning initiative of October 1999, which seeks to ensure that all active Army units are assigned the numbers, grades, and skills needed to carry out wartime missions. Since then, terrorists have attacked the World Trade Center and the Pentagon, and the Bush administration has formulated a new military strategy. These developments may change how, when, and where these divisions will be used--as seen in the deployment of soldiers from the 40th Infantry Division in Operation Enduring Freedom. As of June 2001 the five divisions reported they were ready and able to perform all or most of their combat missions. Enlisted personnel levels were at or near 100 percent of their authorization compared with 93 percent in March 1998. However, staffing imbalances persist for some combat support skills. Each division met its training requirements for combat missions. The amount of equipment on hand and the serviceability of that equipment indicated that …
Date: December 20, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Aviation Security: Vulnerabilities and Potential Improvements for the Air Cargo System (open access)

Aviation Security: Vulnerabilities and Potential Improvements for the Air Cargo System

A letter report issued by the General Accounting Office with an abstract that begins "U.S. air carriers transport billions of tons of cargo each year in both passenger planes and all-cargo planes. Typically, about one-half of the hull of each passenger aircraft is filled with cargo. As a result, any vulnerabilities in the air cargo security system potentially threaten the entire air transport system. GAO agreed to determine the security vulnerabilities that have been identified in the air cargo system, the status of key recommendations that have been made since 1990 to improve air cargo security, and ways in which air cargo security can be improved in the near-and long-term."
Date: December 20, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Bureau of Reclamation: Opportunities Exist to Improve Managerial Cost Information and Cost Recovery (open access)

Bureau of Reclamation: Opportunities Exist to Improve Managerial Cost Information and Cost Recovery

A letter report issued by the General Accounting Office with an abstract that begins "In a previous report (GAO/AIMD-00-127, May 2000), GAO identified reimbursable project costs that were not being recovered by the Department of the Interior's Bureau of Reclamation. In this report, GAO reviewed the Bureau of Reclamation's managerial cost accounting and cost recovery practices. The Bureau does not currently identify and distribute all of the costs it incurs to its specific projects and activities. These costs are not distributed because the Bureau considers them nonreimbursable and because its cost accounting system is used to capture costs related to reimbursable purposes such as irrigation, municipal and industrial (M&I) water supply, and power generation. While GAO recognizes that the Bureau does not have the authority to recover certain costs, such as those funded through the Policy and Administration appropriation, all of the costs should nevertheless be distributed to the relevant activities to provide information useful in managerial decision making. Because not all costs are distributed, information on the full cost of projects and activities is not readily available to the Congress, program managers, and others to facilitate decision making and the allocation of the federal government's resources."
Date: September 20, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
The Challenge of Data Sharing: Results of a GAO-Sponsored Symposium on Benefit and Loan Programs (open access)

The Challenge of Data Sharing: Results of a GAO-Sponsored Symposium on Benefit and Loan Programs

A letter report issued by the General Accounting Office with an abstract that begins "Data sharing among federal agencies that run federal benefit and loan programs is important for determining the eligibility of applicants and beneficiaries. A GAO symposium on data sharing highlighted various issues facing federal agencies in their efforts to prevent abuse of federal programs. Symposium speakers focused on the number of program dollars saved by interagency data exchanges. Agencies using computer matching have detected undisclosed income and welfare recipients who receive benefits from more than one state. Improved technologies offer agencies the opportunity to expand their data sharing efforts. Such technologies include computer systems that can communicate directly with other systems and computer networks that can obtain information directly from financial institutions. Symposium speakers agreed that applicants' privacy should be protected when personal information is shared among agencies, but they disagreed about the extent to which data sharing threatens it. Privacy laws and security-related technology provide individuals with some protection against the possible misuse of personal information, but symposium participants differed on whether these protections are adequate."
Date: October 20, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Child and Family Services Reviews: Better Use of Data and Improved Guidance Could Enhance HHS's Oversight of State Performance (open access)

Child and Family Services Reviews: Better Use of Data and Improved Guidance Could Enhance HHS's Oversight of State Performance

A letter report issued by the General Accounting Office with an abstract that begins "In 2001, the Department of Health and Human Services' (HHS) Administration for Children and Families (ACF) implemented the Child and Family Services Reviews (CFSR) to increase states' accountability. The CFSR uses states' data profiles and statewide assessments, as well as interviews and an on-site case review, to measure state performance on 14 outcomes and systemic factors, including child well-being and the provision of caseworker training. The CFSR also requires progress on a program improvement plan (PIP); otherwise ACF may apply financial penalties. This report examines (1) ACF's and the states' experiences preparing for and conducting the statewide assessments and on-site reviews; (2) ACF's and the states' experiences developing, funding, and implementing items in PIPs; and (3) any additional efforts that ACF has taken beyond the CFSR to help ensure that all states meet federal goals related to children's safety, permanency, and well-being."
Date: April 20, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Combating Terrorism: FEMA Continues to Make Progress in Coordinating Preparedness and Response (open access)

Combating Terrorism: FEMA Continues to Make Progress in Coordinating Preparedness and Response

A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed the Federal Emergency Management Agency's (FEMA) actions to improve its capabilities to respond to terrorist incidents based on its response to lessons learned from the Oklahoma City bombing, requirements in Presidential Decision Directives 39 and 62, and its own guidance. Specifically, GAO determined the extent to which FEMA has (1) incorporated the lessons learned from the aftermath of the Oklahoma City bombing, (2) ensured the preparedness of states and federal agencies to respond to terrorist incidents, and (3) ensured that states' plans are tested through exercises. GAO found that FEMA (1) has made across the board improvements in those areas identified as needing action after the Oklahoma City bombing, (2) updated the Federal Response Plan to address how federal agencies, states, and localities would work together to respond to an act of terrorism, and (3) assessed states' capabilities for consequence management in 1995 and set up a system to continue monitoring those capabilities."
Date: March 20, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Consumer Finance: College Students and Credit Cards (open access)

Consumer Finance: College Students and Credit Cards

A letter report issued by the General Accounting Office with an abstract that begins "Credit cards offer clear advantages to college students because they provide an interest free loan until the payment is due and a convenient noncash payment option for both routine transactions and emergencies. If used responsibly, credit cards allow students to build up credit histories that will increase their access to credit in the future. However, if college students have not learned sound financial management skills in high school or from their parents, the disadvantages of credit cards can outweigh the advantages. GAO found that more than one-third of students had credit cards before they entered college, and another 46 percent acquired them during the first year. Except for charges for tuition and fees, their spending patterns resembled those of nonstudents. GAO did not find a uniform response to the controversial issue of on-campus credit card marketing among the universities GAO visited. In response to complaints about aggressive marketing techniques, a few universities have restricted credit card solicitation on campus. The credit card issuers that responded to GAO's inquiries participated actively in the student market, but they did not have a uniform set of policies or practices."
Date: June 20, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Contract Management: Benefits of Simplified Acquisition Test Procedures Not Clearly Demonstrated (open access)

Contract Management: Benefits of Simplified Acquisition Test Procedures Not Clearly Demonstrated

A letter report issued by the General Accounting Office with an abstract that begins "In 1996, Congress authorized a test program that permits government buyers to use procedural discretion and flexibility, so that commercial items may be obtained in a simplified manner. This report discusses how federal agencies demonstrated whether the test program produced the desired results and (2) assesses how the authority provided under the test program was being used on selected contracts. GAO found that (1) the Office of Federal Procurement Policy did not collect data to provide a basis for measuring whether the test program produced the desired results and (2) government buyers did not always demonstrate that prices were fair and reasonable for the contracts included in GAO's review. However, OFPP's 1999 survey of procurement executives showed that these executives believed that the program has had a positive impact on the federal procurement process. These executives believed that the authority provided under the test program should be made permanent. However, OFPP's survey did not collect empirical data that would have supported these views."
Date: April 20, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Contract Management: Few Competing Proposals for Large DOD Information Technology Orders (open access)

Contract Management: Few Competing Proposals for Large DOD Information Technology Orders

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of Defense's use of large orders under multiple-award contracts to acquire information technology products and services, focusing on: (1) whether contractors were provided a fair opportunity to be considered and the extent of competition realized; and (2) how ordering offices met requirements to clearly specify the tasks to be performed or property to be delivered under the orders."
Date: March 20, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Debt Ceiling: Analysis of Actions Taken During the 2003 Debt Issuance Suspension Period (open access)

Debt Ceiling: Analysis of Actions Taken During the 2003 Debt Issuance Suspension Period

A letter report issued by the General Accounting Office with an abstract that begins "GAO is required to review the steps taken by the Department of the Treasury (Treasury) to avoid exceeding the debt ceiling during the 2003 debt issuance suspension period. The committee also directed GAO to determine whether all major accounts that were used for debt ceiling relief have been properly credited or reimbursed. Accordingly, GAO determined whether Treasury followed its normal investment and redemption policies and procedures for the major federal government accounts with investment authority, analyzed the financial aspects of actions Treasury took during this period, and analyzed the impact of policies and procedures Treasury used to manage the debt during the period."
Date: May 20, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Defense Inventory: Management of Repair Parts Common to More Than One Military Service Can Be Improved (open access)

Defense Inventory: Management of Repair Parts Common to More Than One Military Service Can Be Improved

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) management of identical repairable parts used by more than one DOD component, focusing on: (1) DOD's progress in correcting problems in the management of identical parts; and (2) opportunities to improve management of these parts."
Date: October 20, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Defense Logistics: Air Force Report on Contractor Support Is Narrowly Focused (open access)

Defense Logistics: Air Force Report on Contractor Support Is Narrowly Focused

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Department of Defense's report to Congress on its contractor support, focusing on the extent to which the report: (1) identified programs or systems using or planning to use contractor support arrangements; (2) supported the Air Force's view that the contractor support provides equal or superior warfighting capabilities; (3) identified the impact of such support arrangements on the government's logistics depots and core government logistics management skills; and (4) identified processes and criteria followed in determining whether government employees or the private sector can perform logistics management functions more cost-effectively."
Date: April 20, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Defense Manufacturing Technology Program: More Joint Projects and Tracking of Results Could Benefit Program (open access)

Defense Manufacturing Technology Program: More Joint Projects and Tracking of Results Could Benefit Program

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) established the Defense Manufacturing Technology Program to develop and apply advanced manufacturing technologies to reduce the total cost and improve the manufacturing quality of weapon systems. By maturing and validating emerging manufacturing technology and transferring it to the factory floor, the program bridges the gap between technology invention and industrial application. The program, which has existed in various forms since the 1950's, received about $200 million in funding fiscal year 2001. DOD's Office of the Under Secretary of Defense provides guidance and oversight to the Army, Navy, Air Force, and the Defense Logistics Agency (DLA), but each establishes its own policies and procedures for running the program and determines which technologies to develop. Users told GAO that the program was responding to their needs by developing technologies, products, and processes that reduced the cost and improved the quality of weapons systems. To the extent practicable, DOD used competitive procedures to award the work done under the program. The Army, Air Force, and DLA competitively awarded most of the projects GAO reviewed for fiscal years 1999 and 2000, and the remaining non-competitive …
Date: September 20, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Defense Transportation: Process Reengineering Could Be Enhanced by Performance Measures (open access)

Defense Transportation: Process Reengineering Could Be Enhanced by Performance Measures

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on defense transportation, focusing on the: (1) progress in reengineering defense transportation financial management processes; (2) challenges associated with implementing these reengineered processes agencywide; and (3) the extent to which the Department of Defense (DOD) is assessing the infrastructure required to support the reengineered processes."
Date: December 20, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Department of Agriculture: Improvements in the Operations of the Civil Rights Program Would Benefit Hispanic and Other Minority Farmers (open access)

Department of Agriculture: Improvements in the Operations of the Civil Rights Program Would Benefit Hispanic and Other Minority Farmers

A letter report issued by the General Accounting Office with an abstract that begins "The Farm Service Agency (FSA) runs a direct loan program that provides loans to farmers who are unable to obtain private commercial credit to buy and operate farms. FSA is required to administer this program in a fair, unbiased manner. GAO found that during fiscal years 2000 and 2001, FSA averaged 4 days longer to process loan applications from Hispanic farmers than it did for non-Hispanic farmers: 20 days versus 16 days. However, the processing times in three of the four states with the highest number of Hispanic borrowers was faster that it was for non-Hispanic borrowers in those states. FSA's direct loan approval rate was somewhat lower for Hispanic farmers than for non-Hispanic farmers nationwide--83 and 90 percent, respectively. The Department of Agriculture's (USDA) policies for staying foreclosures when discrimination has been alleged depend on the method used to lodge complaints. When an individual has a discrimination complaint accepted by USDA's Office of Civil Rights (OCR), FSA's policy is to automatically issue a stay of foreclosure until the complaint has been resolved. A GAO survey revealed that during fiscal years 2000 and 2001, FSA foreclosed …
Date: September 20, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Direct Student Loan Program: Management Actions Could Enhance Customer Service (open access)

Direct Student Loan Program: Management Actions Could Enhance Customer Service

A letter report issued by the General Accounting Office with an abstract that begins "In 1993, Congress authorized the William D. Ford Federal Direct Loan Program as an alternative to the Federal Family Education Loan Program (FFELP). While the Direct Loan Program was originally mandated to replace FFELP, Congress revised the law allowing both loan programs to continue. Since that time, competition between the programs has been credited with improving borrower benefits and service for schools. The Department of Education's (Education) Office of Federal Student Aid (FSA) and its contractors administer the Direct Loan Program, and one of its goals is to improve customer service. In light of the upcoming reauthorization of the Higher Education Act (HEA), which authorizes the loan programs, this report examines the extent to which schools participate in the Direct Loan Program, factors that influenced schools' decision to begin--and for some schools end--participation, and steps that FSA has taken to increase the userfriendliness of the program."
Date: November 20, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
DOE Contractor Management: Opportunities to Promote Initiatives That Could Reduce Support-Related Costs (open access)

DOE Contractor Management: Opportunities to Promote Initiatives That Could Reduce Support-Related Costs

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Energy (DOE) has 30 major research, development, production, and environmental cleanup sites around the country that account for three-fourths of DOE's over-$20 billion annual budget. DOE manages these sites largely through contractors, which can be either industrial firms or educational institutions. Since fiscal year 1999, DOE's major contractors have spent $6 billion each year on support-related activities. This amount represents 40 percent of the contractors' total annual costs. DOE's management of support-related costs on a departmentwide basis is limited, consisting mainly of the Chief Financial Officer's (CFO) annual analysis, and departmentwide dissemination, of summary data on these costs. The CFO's analysis includes comparing the most recent data with data for previous years, highlighting trends and potential anomalies. At the DOE field and contractor level, virtually all contractors examined during GAO's review have in recent years implemented initiatives to manage certain support-related costs. Some of these initiatives have resulted in millions of dollars in savings reported by the contractor. To achieve these savings, contractors have sometimes set targets for reducing specific types of support-related costs, such as overhead costs."
Date: September 20, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Drug Control: International Counterdrug Sites Being Developed (open access)

Drug Control: International Counterdrug Sites Being Developed

A briefing report issued by the General Accounting Office with an abstract that begins "With the closing of Howard Air Force Base in Panama, the Department of Defense (DOD), the Coast Guard and the Customs Service began searching for alternate sites from which to conduct counterdrug operations close to drug producing zones. The United States has secured 10-year agreements for the use of four such sites. However, each site requires some construction to support a designated mix of aircraft. In response to concerns over the costs to develop and operate these four sites and whether these sites would meet the needs of interagency users, GAO briefed members of the Caucus on International Narcotics Control on (1) the process used to select these sites, (2) the estimated costs to develop and maintain these sites, and (3) issues that might affect operational capabilities at the sites. GAO found that the United States used a reasonable process to locate and secure four sites for its counterdrug efforts in foreign countries. DOD estimated that it would cost about $136.6 million to build airfields at these sites. Several issues might affect the capabilities of these sites, including (1) the unavailability of certain U.S. aircraft to …
Date: December 20, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Export Controls: Processes for Determining Proper Control of Defense-Related Items Needs Improvement (open access)

Export Controls: Processes for Determining Proper Control of Defense-Related Items Needs Improvement

A letter report issued by the General Accounting Office with an abstract that begins "The U.S. government controls the export of defense-related items to minimize the risk such exports may pose to its interests. The U.S. export control system is primarily divided between two regulatory regimes, one managed by the Department of State for defense items and another managed by the Department of Commerce for dual-use items that have both military and commercial applications. Companies are responsible for determining which department to use and what requirements apply when exporting their items, but can obtain government assistance through two different processes. If companies have determined that their items are Commerce-controlled but are uncertain of export licensing requirements, they may request a classification from Commerce through the commodity classification process. Commerce can refer classification requests to State and the Department of Defense to confirm that the items are Commerce-controlled. However, if companies are unsure of which department has jurisdiction over their items, they can request a determination through the commodity jurisdiction process from State, which consults with Commerce and Defense. In implementing the commodity classification process, Commerce has improperly classified some State-controlled items as Commerce-controlled and has not adhered to regulatory time …
Date: September 20, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Federal Deposit Insurance Act: FTC Best Among Candidates to Enforce Consumer Protection Provisions (open access)

Federal Deposit Insurance Act: FTC Best Among Candidates to Enforce Consumer Protection Provisions

A letter report issued by the General Accounting Office with an abstract that begins "This mandated report responds to Congressional concerns that provisions in section 43 of the Federal Deposit Insurance Act (FDI Act) are not being enforced. Since 1991, section 43 has required, among other things, depository institutions lacking federal deposit insurance to conspicuously disclose that deposits in these institutions are not federally insured. GAO's objectives were to (1) determine the current status of the enforcement of provisions in section 43; (2) determine the extent of compliance with each provision and the potential impact on consumers if the provisions were not enforced; and (3) evaluate which federal agency could most effectively enforce the provisions."
Date: August 20, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Federal Energy Regulatory Commission: Charges for Hydropower Projects' Use of Federal Lands Need to Be Reassessed (open access)

Federal Energy Regulatory Commission: Charges for Hydropower Projects' Use of Federal Lands Need to Be Reassessed

A letter report issued by the General Accounting Office with an abstract that begins "Hydropower projects generate power valued at billions of dollars. For projects located on federal lands, FERC is required to assess "reasonable annual charges" to use these lands. FERC agrees that fair market value is the most reasonable basis for assessing these charges. This report examines FERC's annual charge system and the extent to which it reflects the federal lands' contributions to hydropower. GAO described and assessed FERC's annual charge system, estimated the fair market value for the use of federal lands, and discussed the implications of higher charges on consumers and project owners."
Date: May 20, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library