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The Black Academy of Arts and Letters 30th Anniversary Gala
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International Trade: U.S. Customs and Border Protection Faces Challenges in Addressing Illegal Textile Transshipment
A letter report issued by the General Accounting Office with an abstract that begins "U.S. policymakers and industry groups are concerned that some foreign textile and apparel imports are entering the United States fraudulently and displacing U.S. textile and apparel industry workers. Congress mandated GAO to assess U.S. Customs and Border Protection's (CBP) system for monitoring and enforcing textile transshipment and make recommendations for improvements, as needed. Therefore, GAO reviewed (1) how CBP identifies potential illegal textile transshipment, (2) how well CBP's textile review process works to prevent illegal textile transshipment, and (3) how effectively CBP uses its in-bond system to monitor foreign textiles transiting the United States."
Date:
January 23, 2004
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Audit: The Farm Credit System Insurance Corporation's Fiscal Year 2003 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 Farm Credit System Insurance Corporation's (FCSIC) 2003 management representation letter. Our objective is to help ensure that future management representation letters submitted by FCSIC 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
DOD Business Systems Modernization: Important Progress Made in Establishing Foundational Architecture Products and Investment Management Practices, but Much Work Remains
A letter report issued by the Government Accountability Office with an abstract that begins "For many years, the Department of Defense (DOD) has been attempting to modernize its business systems, and GAO has made numerous recommendations to help it do so. To further assist DOD, Congress included provisions in the Ronald W. Reagan National Defense Authorization Act for Fiscal Year 2005 aimed at ensuring that DOD develop a well-defined business enterprise architecture and transition plan by September 30, 2005, as well as establish and implement effective structures and processes for managing information technology (IT) business system investments. In response to the act's mandate, GAO is reporting on DOD's compliance with requirements relating to DOD's architecture, transition plan, budgetary disclosure, and business system review and approval structures and processes. Given GAO's existing recommendations, it is not making additional recommendations at this time. In comments on a draft of this report, DOD recognized that GAO has been a constructive player in its business transformation efforts. While not specifically commenting on most of the report's findings and its conclusions, DOD also said that it disagreed with two points: the level of development for its "As Is" architecture and instances of nonintegration within the …
Date:
November 23, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Information Quality Act: Expanded Oversight and Clearer Guidance by the Office of Management and Budget Could Improve Agencies' Implementation of the Act
A letter report issued by the Government Accountability Office with an abstract that begins "The importance and widespread use of federal information makes its accuracy imperative. The Information Quality Act (IQA) required that the Office of Management and Budget (OMB) issue guidelines to ensure the quality of information disseminated by federal agencies by fiscal year 2003. GAO was asked to (1) assess OMB's role in helping agencies implement IQA; (2) identify the number, type, and source of IQA correction requests agencies received; and (3) examine if IQA has adversely affected agencies' overall operations and, in particular, rulemaking processes. In response, GAO interviewed OMB and agency officials and reviewed agency IQA guidelines, related documents, and Web sites."
Date:
August 23, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Centers for Medicare and Medicaid Services: Deficiencies in Contract Management Internal Control Are Pervasive
A letter report issued by the Government Accountability Office with an abstract that begins "As a result of internal control deficiencies discussed in GAO's 2007 report on certain contracts at the Centers for Medicare and Medicaid Services (CMS), GAO was asked to identify the extent to which CMS (1) implemented effective control procedures over contract actions, and (2) established a strong control environment for contract management. GAO used a statistical random sample of 2008 CMS contract actions (including contract awards and modifications) to assess CMS internal control procedures. The results were projected to the population of 2008 CMS contract actions. GAO also determined the extent to which CMS implemented recommendations GAO made in 2007 to improve internal control over contracting and payments to contractors. GAO reviewed contract file documentation and interviewed senior acquisition management officials."
Date:
October 23, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Clean Air Act: EPA Should Improve the Management of Its Air Toxics Program
A letter report issued by the Government Accountability Office with an abstract that begins "The Environmental Protection Agency's (EPA) most recent data indicate that 95 percent of all Americans face an increased likelihood of developing cancer as a result of breathing air toxics--pollutants such as benzene and asbestos that may cause cancer or other serious health problems. Sources of air toxics include large industrial facilities, smaller facilities such as dry cleaners, and cars and trucks. The 1990 Clean Air Act Amendments required EPA to regulate 190 pollutants from these sources through a multifaceted regulatory program. While EPA issues federal standards, state and local agencies generally administer these standards, and some develop their own rules to complement the federal standards. In this context, GAO was asked to assess (1) EPA's progress and challenges in implementing the air toxics program, (2) available information on the program's costs and benefits, and (3) practices of state and local air toxics programs."
Date:
June 23, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Immigration and Naturalization Service: Information on the Disposition of Naturalization Cases and on Courtesy as a Factor in Employee Performance Appraisals
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Immigration and Naturalization Service's (INS) naturalization application processing, focusing on: (1) the disposition of naturalization cases from the Chicago District Office that were lost at the Nebraska Service Center in 1997 or 1998; and (2) determining if INS employee performance appraisals included a dimension pertaining to the courteousness with which staff provide service to customers."
Date:
May 23, 2000
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Defense Critical Infrastructure: Actions Needed to Improve the Identification and Management of Electrical Power Risks and Vulnerabilities to DOD Critical Assets
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) relies on a global network of defense critical infrastructure so essential that the incapacitation, exploitation, or destruction of an asset within this network could severely affect DOD's ability to deploy, support, and sustain its forces and operations worldwide and to implement its core missions, including those in Iraq and Afghanistan as well as its homeland defense and strategic missions. In October 2008, DOD identified its 34 most critical assets in this network--assets of such extraordinary importance to DOD operations that according to DOD, their incapacitation or destruction would have a very serious, debilitating effect on the ability of the department to fulfill its missions. Located both within the United States and abroad, DOD's most critical assets include both DOD- and non-DOD-owned assets. DOD relies overwhelmingly on commercial electrical power grids for secure, uninterrupted electrical power supplies to support its critical assets. DOD is the single largest consumer of energy in the United States, as we have noted in previous work. According to a 2008 report by the Defense Science Board Task Force on DOD's Energy Strategy, DOD has traditionally assumed that …
Date:
October 23, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Assistance: Illustrative Simulations of Using Statistical Population Estimates for Reallocating Certain Federal Funding
A letter report issued by the Government Accountability Office with an abstract that begins "Decennial census data need to be as accurate as possible because the population counts are used for, among other purposes, allocating federal grants to states and local governments. The U.S. Census Bureau (Bureau) used statistical methods to estimate the accuracy of 1990 and 2000 Census data. Because the Bureau considered the estimates unreliable due to methodological uncertainties, they were not used to adjust the census results. Still, a key question is how sensitive are federal formula grants to alternative population estimates, such as those derived from statistical methods? GAO was asked to identify (1) the top 20 formula grant programs based on the amount of funds targeted by any means, and (2) the amount of money allocated for Medicaid and Social Services Block Grant (SSBG), and the prospective impact of estimated population counts from the 1990 and 2000 Censuses on state allocations for these two programs. Importantly, as agreed, GAO's analysis only simulates the formula grant reallocations. We used fiscal year 2004 Medicaid state expenditure and 2005 SSBG state allocation data, the most recent data available."
Date:
June 23, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Procurement: Air Force Did Not Fully Evaluate Options in Waiving Berry Amendment for Selected Aircraft
A letter report issued by the Government Accountability Office with an abstract that begins "In April 2004, the Secretary of the Air Force approved a permanent waiver of the requirements of the Berry Amendment for 23 commercial derivative aircraft systems, representing more than 1,200 aircraft in the Air Force's inventory. The Berry Amendment generally requires the Department of Defense (DOD) to purchase certain domestically grown or produced items, including specialty metals used in defense systems such as aircraft. Waivers to the Berry Amendment can be granted under certain circumstances. GAO was asked to evaluate the supporting evidence and analysis that the Air Force relied on to waive the Berry Amendment. GAO did not conduct a legal analysis of the waiver."
Date:
September 23, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Homeland Security: Greater Attention to Key Practices Would Improve the Federal Protective Service's Approach to Facility Protection
A letter report issued by the Government Accountability Office with an abstract that begins "There is ongoing concern about the security of federal buildings and their occupants. The Federal Protective Service (FPS) within the Department of Homeland Security (DHS) is responsible for providing law enforcement and related security services for nearly 9,000 federal buildings under the control and custody of the General Services Administration (GSA). In 2004, GAO identified a set of key protection practices from the collective practices of federal agencies and the private sector that included: allocating resources using risk management, leveraging technology, and information sharing and coordination. As requested, GAO determined whether FPS's security efforts for GSA buildings reflected key practices. To meet this objective, GAO used its key practices as criteria, visited five sites to gain firsthand knowledge, analyzed pertinent DHS and GSA documents, and interviewed DHS, GSA, and tenant agency officials."
Date:
October 23, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Inventory: Navy Needs to Improve the Management Over Government-Furnished Material Shipped to Its Repair Contractors
A letter report issued by the Government Accountability Office with an abstract that begins "GAO has reported in a number of products that the lack of control over inventory shipments increases vulnerability to undetected loss or theft and substantially increases the risk that million of dollars can be spent unnecessarily. This report evaluates the Navy's and its repair contractors' adherence to Department of Defense (DOD) and Navy inventory management control procedures for government-furnished material shipped to Navy repair contractors. Government-furnished material includes assemblies, parts, and other items that are provided to contractors to support repairs, alterations, and modifications. Generally, this material is incorporated into or attached onto deliverable end items, such as aircraft, or consumed or expended in performing a contract."
Date:
July 23, 2004
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Fisheries Management: Core Principles and a Strategic Approach Would Enhance Stakeholder Participation in Developing Quota-Based Programs
A letter report issued by the Government Accountability Office with an abstract that begins "Dedicated access privilege (DAP) programs are one tool the National Marine Fisheries Service (NMFS) uses to help end overfishing and promote conservation. Under a DAP program, NMFS sets an allowable catch in a fishery and allocates the privilege to harvest a portion of the total to eligible entities, such as fishermen. Because DAP programs can have significant impacts on fishermen and their communities, many believe that effective participation by fishermen and other stakeholders in the development of these programs is critical. GAO was asked to determine (1) the extent to which the regional fishery management councils are using a framework for effective participation and (2) the methods stakeholders and participation experts suggest for enhancing stakeholder participation in developing DAP programs."
Date:
February 23, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Tax Compliance: Inflation Has Significantly Decreased the Real Value of Some Penalties
A letter report issued by the Government Accountability Office with an abstract that begins "Civil tax penalties are an important tool to encourage taxpayer compliance with the tax laws. A number of civil tax penalties have fixed dollar amounts--a specific dollar amount, a minimum or maximum amount--that are not indexed for inflation. Because of Congress's concerns that civil penalties are not effectively achieving their purposes, we agreed to (1) determine the potential effect of adjusting civil tax penalties for inflation on the Internal Revenue Service's (IRS) assessment and collection amounts and (2) describe the likely administrative impact of regularly adjusting civil tax penalties on IRS and tax practitioners. GAO examined IRS data on civil tax penalties and conducted interviews with IRS employees and tax practitioners."
Date:
August 23, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Social Security Numbers: Stronger Protections Needed When Contractors Have Access to SSNs
A letter report issued by the Government Accountability Office with an abstract that begins "Recent data breaches highlight how identity theft may occur when businesses share individuals' personal information, including Social Security Numbers (SSNs), with contractors. Because private sector entities are more likely to share consumers' personal information via contractors, members of Congress raised concerns about the protection of this information in contractual relationships. In response, GAO examined (1) how entities within certain industries share SSNs with contractors; (2) the safeguards and notable industry standards in place to ensure the protection of SSNs when shared with contractors; and (3) how federal agencies regulate and monitor the sharing and safeguarding of SSNs between private entities and their contractors."
Date:
January 23, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
DCAA Audits: Widespread Problems with Audit Quality Require Significant Reform
A letter report issued by the Government Accountability Office with an abstract that begins "The Defense Contract Audit Agency (DCAA) under the Department of Defense (DOD) Comptroller plays a critical role in contractor oversight by providing auditing, accounting, and financial advisory services in connection with DOD and other federal agency contracts and subcontracts. Last year, GAO found numerous problems with DCAA audit quality at three locations in California, including the failure to meet professional auditing standards. This report addresses audit quality issues at DCAA offices nationwide. GAO was asked to (1) conduct a broad assessment of DCAA's management environment and audit quality assurance structure, (2) evaluate DCAA actions to date to correct previously identified problems, and (3) identify potential legislative and other actions for improving DCAA effectiveness and independence. To achieve these objectives, GAO analyzed DCAA's mission, strategic plan, audit policies, and quality assurance program; conducted interviews; reviewed selected audits at DCAA offices; and analyzed legislative and other actions."
Date:
September 23, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Veterans Health Care: VA's Medical Support Role in Emergency Preparedness
Correspondence issued by the Government Accountability Office with an abstract that begins "Since the terrorist attacks on September 11, 2001, the Department of Veterans Affairs (VA) has increased its efforts to plan for and respond to national emergencies, including acts of terrorism and natural disasters. Additionally, in August 2004, the Federal Bureau of Investigation and the Department of Homeland Security announced that military and VA medical facilities were potential terrorist targets. In light of military casualties from conflicts in Afghanistan and Iraq and continued threats of terrorist incidents, Congress asked us to review VA's medical support role in emergency preparedness. Specifically, we agreed to provide information on the following questions: (1) What is VA's role in providing medical support within the U.S. to military personnel in wartime and during national emergencies? (2) What actions has VA taken to improve its internal emergency preparedness to ensure that it is ready to maintain continuity of operations and provision of medical services to veterans? (3) What is VA's role in participating in emergency medical response measures with other federal, state, and local agencies?"
Date:
March 23, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Workforce Investment Act: Labor Actions Can Help States Improve Quality of Performance Outcome Data and Delivery of Youth Services
A letter report issued by the General Accounting Office with an abstract that begins "The Workforce Investment Act (WIA) has been in effect for several years and is currently undergoing reauthorization. In order to provide the Congress with information on the implementation and effectiveness of the WIA youth program, GAO was asked to explore how services have been delivered at the local level, whether the Department of Labor's guidance has addressed challenges faced by local areas, and how effective the program has been."
Date:
February 23, 2004
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Department of Housing and Urban Development: Lack of Accountability for Computer Equipment Leaves These Assets Vulnerable to Loss or Misappropriation
Correspondence issued by the General Accounting Office with an abstract that begins "In testimony in October 2002 and in a report issued in April 2003 we raised concerns about the Department of Housing and Urban Development's (HUD) accountability for computers and computer-related equipment bought with government purchase cards. Our review identified a large volume of computers and computer-related purchases for which HUD did not have adequate supporting documentation. In addition, HUD acknowledged that items bought with purchase cards were not being consistently entered in its asset management system thereby increasing its vulnerability to loss or theft. Given these findings, and the approximately $59 million HUD reported it has spent on computers and computer-related equipment and services over the last 3 fiscal years, Congress asked of us to further assess HUD's accountability for these vulnerable assets. Specifically, it was requested that we determine whether HUD had established an effective system of internal control for maintaining accountability over its computer equipment. Our review covered HUD's systems and controls in place during fiscal years 2001, 2002, and 2003."
Date:
April 23, 2004
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federal Capital: Three Entities' Implementation of Capital Planning Principles Is Mixed
A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2005, the federal government spent nearly $117 billion on capital investments intended to yield long-term benefits for its operations. Effective capital planning ensures that the sizable investments made by federal agencies result in the most efficient return to taxpayers. Accordingly, GAO evaluated (1) how well selected entities followed the planning phase principles of GAO's Executive Guide and the Office of Management and Budget's (OMB) Capital Programming Guide, (2) OMB's actions to encourage all agencies to conform with capital planning principles, and (3) what capital planning information is received by or would be useful to congressional decision makers. Based on missions, asset types, and capital spending, we selected three entities to review within the Departments of Energy (DOE) and Homeland Security (DHS)."
Date:
February 23, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
District of Columbia: National Museum of American Music
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the non-profit and non-partisan Federal City Council's (FCC) proposal to use the current site of the Washington Convention Center for the National Museum of American Music (NMAM). The FCC proposal which is now in the conceptual stage anticipates that NMAM will be located at the existing Convention Center site and that it will be part of a major mixed-use complex that includes retail, entertainment, and performance venues. The total estimated cost for FCC's mixed-use proposal is $1.1 billion, with $172.5 million attributed to the music museum. The proposal estimates that the District would receive annual land rent of $13 million, equivalent to a seven-percent return on the estimated land value of $183 million. FCC spent $300,000 in federal appropriations on the project management services provided by the Smithsonian Institution. The District of Columbia has not yet considered any proposals for the use of the Convention Center site. The Mayor has established a task force to study the possible uses for the site, and it is developing a process to both solicit and evaluate independently generated proposals for the site."
Date:
March 23, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Use of Value Engineering in Defense Acquisitions
Correspondence issued by the General Accounting Office with an abstract that begins "Value engineering (VE) is a recognized technique for reducing costs while maintaining or improving productivity and quality. The Department of Defense's (DOD) VE program consists of both government- and contractor-developed cost-reduction projects designed to reduce a system's life-cycle costs. In response to Congress' request, we agreed to provide information on (1) the role the VE program has played in supporting cost reduction in DOD weapons system programs and (2) the alternative measures program managers take to reduce costs and/or incentivize contractors."
Date:
May 23, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Veterans' Benefits: Quality Assurance for Disability Claims Processing
Correspondence issued by the General Accounting Office with an abstract that begins "Congress, the Department of Veterans Affairs, and veterans service organizations have all raised concerns about the accuracy of claims processing in the Veterans Benefits Administration (VBA). In 1998, VBA launched its systematic technical accuracy review (STAR) system to better measure the accuracy of claims processing. The system determines accuracy rates for (1) the nation as a whole, (2) each VBA service delivery network, and (3) each VBA regional office. GAO reported in 1999 that the accuracy rates for claims processing at regional offices was being determined by regional staff who themselves were involved in processing claims and who reported to managers responsible for claims processing. This arrangement did not meet either the government's internal control standard calling for the segregation of key duties or the performance audit standard calling for organizational independence for those who review and evaluate program performance. Congress subsequently required VBA to institute a quality assurance program that met government standards. VBA plans to modify the STAR system by October 1, 2001, to bring it into compliance with the standards on the segregation of duties and organizational independence. All STAR reviews will be done by …
Date:
August 23, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Highway Emergency Relief: Reexamination Needed to Address Fiscal Imbalance and Long-term Sustainability
A letter report issued by the Government Accountability Office with an abstract that begins "Since 1972, Congress has authorized $100 million a year for highway disaster recovery needs through the Federal Highway Administration's (FHWA) Emergency Relief (ER) program. Increasingly, the program's actual costs have exceeded this amount, and Congress has provided additional funding. Because of this fiscal imbalance between program funding and program needs, we reviewed ER under the Comptroller General's authority to determine the (1) total funding, distribution of funds among the states, and disaster events funded; (2) sources of funding provided and financial challenges facing the program; and (3) scope of activities eligible for funding and how the scope of eligible activities has changed in recent years. GAO's study is based on financial data, document analysis, stakeholder interviews, and site visits, among other methods."
Date:
February 23, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library