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Financial Audit: The Small Business Administration's Fiscal Year 2004 Management Representation Letter on Its Financial Statements (open access)

Financial Audit: The Small Business Administration's Fiscal Year 2004 Management Representation Letter on Its Financial Statements

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit the fiscal year 2004 CFS, we evaluated the Department of the Treasury's (Treasury) financial reporting procedures and related internal control over the process for compiling the CFS, including the management representation letter provided us by Treasury and OMB. Written representation letters from management, required by U.S. generally accepted government auditing standards, ordinarily confirm oral representations given to the auditor, indicate and document the continuing appropriateness of those representations, and reduce the possibility of a misunderstanding between management and the auditor. The purpose of this report is to communicate our observations on the Small Business Administration's (SBA) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by SBA are sufficient to help support Treasury and OMB's …
Date: June 23, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
International Finance: Treasury Has Reduced the Number of Attaches Overseas (open access)

International Finance: Treasury Has Reduced the Number of Attaches Overseas

A letter report issued by the Government Accountability Office with an abstract that begins "The number of financial attaches that the Department of the Treasury (Treasury) deploys overseas dropped from approximately 30 in 1981 to 7 at the beginning of fiscal year 2005. Treasury has traditionally used financial attaches to monitor and gather information on international economic and financial developments to help shape U.S. international economic policy and to promote U.S. national interests. These attaches are part of the U.S. mission overseas and are typically stationed in U.S. embassies in key countries. Since at least 1981, however, the number of financial attaches placed overseas has been declining in response to changing conditions. Due to congressional interest in these financial attaches, this report describes (1) the role of financial attaches and (2) the process Treasury uses to determine attache placement. In commenting on this report, Treasury considered our report to be fair and accurate. Both Treasury and the Department of State provided technical comments, which we incorporated where appropriate."
Date: September 23, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Social Security Reform: Considerations for Individual Account Design (open access)

Social Security Reform: Considerations for Individual Account Design

Testimony issued by the Government Accountability Office with an abstract that begins "Social Security forms the foundation for our retirement income system, providing critical benefits to millions of Americans. However, the Social Security program is facing significant future financial challenges as a result of profound demographic changes. A wide variety of proposals to reform the program are currently being discussed, including restructuring the program to incorporate individual accounts. When designing a system with individual accounts, there are many options and issues to consider. The choices that have to be made will affect not only participation in the accounts, but also the amount of savings accumulated in the accounts, and the benefit received from the individual accounts. Congress asked GAO to discuss options for the administration of individual accounts, including the major design issues that are raised within the contribution, accumulation, and distribution phases of a retirement savings vehicle."
Date: June 23, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Fiscal Year 2006 Budget Request: U.S. Government Accountability Office (open access)

Fiscal Year 2006 Budget Request: U.S. Government Accountability Office

Testimony issued by the Government Accountability Office with an abstract that begins "We are grateful to the Congress for providing us with the support and resources that have helped us in our quest to be a world-class professional services organization. We are proud of the work we accomplish as we continue to provide our congressional clients with professional, objective, fact-based, non-partisan, non-ideological, fair, balanced, and reliable information in a timely manner regarding how well government programs and policies are working and, when needed, recommendations to make government work better. We believe that investing in GAO produces a sound return and results in substantial benefits to the Congress and the American people. In the years ahead, our support to the Congress will likely prove even more critical because of the pressures created by our nation's current and projected budget deficit and long-term fiscal imbalance. These fiscal pressures will require the Congress to make tough choices regarding what the government should do, how it will do its work, who will help carry out its work in the future, and how government will be financed in the future. We summarized the larger challenges facing the federal government in our recently issued 21st Century …
Date: May 23, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - USAR Command and Control – Northeast - Impacted Sites: NAVAIRENGSTA_LAKEHURST_NJ; Willow Grove ARS, NAS Willow Grove Joint Reserve, PA; WEST POINT MIL RESERVATION, NY; FORT DIX, NJ; DCAA, Central Region, Chicago Branch, Oakbrook Terrace IL; FORT HAMILTON, NY; NAVMARCORESCEN_PITTSBURGH_PA
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - USAR Command and Control – Northwest - Impacted Sites: NAVRESCEN_WICHITA_KS; NAVMARCORESCEN_MINNEAPOLIS_MN, MN; NAVMARCORESCEN_SALT_LAKE_CITY_UT, UT; FORT MCCOY, WI; FORT LEWIS, WA
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - USAR Command and Control – Southeast - Impacted Sites: Louisville IAP AGS, KY; FORT KNOX, KY; FORT JACKSON, SC; Birmingham IAP AGS, AL
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - USAR Command and Control – Southwest - Impacted Sites: AFRC Ft. Sill; AFRC Camp Pike; JTB Los Alamitos; AFRC Hunter Leggett; AFRC Camp Parks; AFRC Moffett Field; AFRC OKC
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - USAR Command and Control New England - Impacted Sites: AFRC Worchester; AFRC Winsor Lock; AFRC MaCarthur
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - RC Transformation in Texas (AFRC Tyler, TX)
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - RC Transformation in Texas (AFRC Seagoville, TX)
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - RC Transformation in Texas (AFRC San Marcos, TX)
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - RC Transformation in Texas (AFRC Round Rock, TX)
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - RC Transformation in Texas (AFRC Red River, TX)
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - RC Transformation in Texas (AFRC Northwest Houston, TX)
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - RC Transformation in Texas (AFRC NAS Kingsville, TX)
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - RC Transformation in Texas (AFRC Lufkin, TX)
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - RC Transformation in Texas (AFRC Lewisville TX)
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - RC Transformation in Texas (AFRC Huntsville, TX)
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - RC Transformation in Texas (AFRC Grand Prairie, TX)
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - RC Transformation in Texas (AFRC East Houston, TX)
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - RC Transformation in Texas (AFRC Dyess AFB, TX)
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - RC Transformation in Texas (AFRC Camp Bullis, TX)
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

BRAC 2005 Report to the Base Closure and Realignment Commission: Army Justification Book

COBRA Program - RC Transformation in Texas (AFRC Brownsville, TX)
Date: June 23, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library