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Financial Audit: IRS's Fiscal Years 2001 and 2000 Financial Statements (open access)

Financial Audit: IRS's Fiscal Years 2001 and 2000 Financial Statements

A letter report issued by the General Accounting Office with an abstract that begins "This report presents the results of GAO's audits of the financial statements of the Internal Revenue Service (IRS) for fiscal years 2001 and 2000. GAO was able to provide unqualified opinions on IRS's fiscal years 2001 and 2000 financial statements because IRS senior management and staff made extraordinary efforts to compensate for serious internal control and systems deficiencies. Despite these efforts, IRS found it extremely difficult to meet the February 27 reporting deadline set by the Office of Management and Budget (OMB). OMB intends to significantly accelerate this deadline in the future. Beginning with fiscal year 2004, IRS will be required to issue its financial statements by November 15--only 6 weeks after the end of the fiscal year. Moreover, the Department of Treasury has established a goal of completing its fiscal year 2002 audit, including those of its component entities, and issuing its department wide accountability report by November 15, 2002. To meet this goal and sustain an unqualified opinion on its financial statements, IRS will need to make systemic changes in how it processes transactions, maintains its financial records, and reports its financial results. At …
Date: February 27, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Federal Acquisition: Oversight Plan Needed to Help Implement Acquisition Advisory Panel's Recommendations (open access)

Federal Acquisition: Oversight Plan Needed to Help Implement Acquisition Advisory Panel's Recommendations

Testimony issued by the Government Accountability Office with an abstract that begins "A growing portion of federal spending is related to buying services such as administrative, management, and information technology support. Services accounted for about 60 percent of total fiscal year 2006 procurement dollars. The Services Acquisition Reform Act (SARA) of 2003 established an Acquisition Advisory Panel to make recommendations for improving acquisition practices. In January 2007, the panel proposed 89 recommendations to improve federal acquisition practices. GAO was asked to testify on how the panel recommendations compare to GAO's past work and identify how the Office of Federal Procurement Policy (OFPP) expects the recommendations to be addressed. This statement is based on GAO's analysis of the advisory panel's report. GAO's analysis is included in its December 2007 report titled, Federal Acquisition: Oversight Plan Needed to Help Implement Acquisition Advisory Panel Recommendation, (GAO-08-160)."
Date: February 27, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Tobacco Settlement: States' Allocations of Payments from Tobacco Companies for Fiscal Years 2000 through 2005 (open access)

Tobacco Settlement: States' Allocations of Payments from Tobacco Companies for Fiscal Years 2000 through 2005

Testimony issued by the Government Accountability Office with an abstract that begins "In the 1990s, states sued major tobacco companies to obtain reimbursement for health impairments caused by the public's use of tobacco. In 1998, four of the nation's largest tobacco companies signed a Master Settlement Agreement, agreeing to make annual payments to 46 states in perpetuity as reimbursement for past tobacco-related health care costs. Some states have arranged to receive advance proceeds based on the amounts that tobacco companies owe by issuing bonds backed by future payments. This testimony discusses (1) the amounts of tobacco settlement payments that the states received from fiscal years 2000 through 2005, the most recent year for which GAO has actual data, and (2) the states' allocations of these payments. We also include states' projected fiscal year 2006 allocations. The Farm Security and Rural Investment Act of 2002 required GAO to report annually, through fiscal year 2006, on how states used the payments made by tobacco companies. GAO based this testimony on five annual surveys of these 46 states' Master Settlement Agreement payments and how they allocated these payments."
Date: February 27, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Social Security: Congress Should Consider Revising the Government Pension Offset 'Loophole' (open access)

Social Security: Congress Should Consider Revising the Government Pension Offset 'Loophole'

Testimony issued by the General Accounting Office with an abstract that begins "The Government Pension Offset (GPO) exemption was enacted in 1977 to equalize the treatment of workers covered by Social Security and those with government pensions not covered by Social Security. Congress asked GAO to (1) assess the extent to which individuals retiring from jobs not covered by Social Security may be transferring briefly to covered jobs in order to avoid the GPO, and (2) estimate the impact of such transfers on the Social Security Trust Fund."
Date: February 27, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
VA and Defense Health Care: Military Medical Surveillance Policies in Place, but Implementation Challenges Remain (open access)

VA and Defense Health Care: Military Medical Surveillance Policies in Place, but Implementation Challenges Remain

Testimony issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) and the Department of Veterans Affairs (VA) recently established a medical surveillance system to respond to the health care needs of both military personnel and veterans. A medical surveillance system involves the ongoing collection and analysis of uniform information on deployments, environmental health threats, disease monitoring, medical assessments, and medical encounters and its timely dissemination to military commanders, medical personnel, and others. GAO and others have reported extensively on weaknesses in DOD's medical surveillance capability and performance during the Gulf War and Operation Joint Endeavor. Investigations into the unexplained illnesses of Gulf War veterans revealed DOD's inability to collect, maintain, and transfer accurate data on the movement of troops, potential exposures to health risks, and medical incidents during deployment. DOD improved its medical surveillance system under Operation Joint Endeavor, which provided useful information to military commanders and medical personnel. However, several problems persist. DOD has several efforts under way to improve the reliability of deployment information and enhance its information technology capabilities. Although its recent policies and reorganization reflect a commitment to establish a comprehensive medical surveillance system, much needs to be done …
Date: February 27, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
U.S. Patent and Trademark Office: Hiring Efforts Are Not Sufficient to Reduce the Patent Application Backlog (open access)

U.S. Patent and Trademark Office: Hiring Efforts Are Not Sufficient to Reduce the Patent Application Backlog

Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. Patent and Trademark Office (USPTO) helps protect U.S. competitiveness by granting patents for new ideas and innovations. Increases in the volume and complexity of patent applications have extended the time for processing them. Concerns continue about the agency's efforts to attract and retain qualified patent examiners who can meet the demand for patents and help reduce the growing backlog of unexamined patent applications. In 2007, GAO reported on (1) USPTO's process for making its annual hiring estimates and the relationship of these estimates to the patent application backlog; (2) the extent to which patent examiner hiring has been offset by attrition, and the factors that may contribute to this attrition; and (3) the extent to which USPTO's retention efforts align with examiners' reasons for staying with the agency. GAO recommended that USPTO comprehensively evaluate the assumptions it uses to establish its production goals. USPTO agreed to implement this recommendation once it determines the effect of recent initiatives designed to increase the productivity of the agency through a more efficient and focused patent examination process. This testimony is based on GAO's 2007 report, which was based in …
Date: February 27, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
DOD and VA: Preliminary Observations on Efforts to Improve Care Management and Disability Evaluations for Servicemembers (open access)

DOD and VA: Preliminary Observations on Efforts to Improve Care Management and Disability Evaluations for Servicemembers

Testimony issued by the Government Accountability Office with an abstract that begins "In February 2007, a series of Washington Post articles about conditions at Walter Reed Army Medical Center highlighted problems in the Army's case management of injured servicemembers and in the military's disability evaluation system. These deficiencies included a confusing disability evaluation process and servicemembers in outpatient status for months and sometimes years without a clear understanding about their plan of care. These reported problems prompted various reviews and commissions to examine the care and services to servicemembers. In response to problems at Walter Reed and subsequent recommendations, the Army took a number of actions and DOD formed a joint DOD-VA Senior Oversight Committee. This statement updates GAO's September 2007 testimony and is based on ongoing work to (1) assess actions taken by the Army to help ill and injured soldiers obtain health care and navigate its disability evaluation process; and to (2) describe the status, plans, and challenges of DOD and VA efforts to implement a joint disability evaluation system. GAO's observations are based largely on documents obtained from and interviews with Army, DOD, and VA officials. The facts contained in this statement were discussed with representatives from …
Date: February 27, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
GAO Performance and Accountability Report, 2001 (open access)

GAO Performance and Accountability Report, 2001

Other written product issued by the General Accounting Office with an abstract that begins "GAO published its 2001 Performance and Accountability Report, which combines an assessment of its accomplishments in fiscal year 2001 with its plans for continued progress through fiscal year 2003. GAO noted that (1) its financial reporting is reliable, (2) GAO is in compliance with all applicable laws and regulations, and (3) its performance reporting is reliable."
Date: February 27, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Secure Border Initiative: Observations on the Importance of Applying Lessons Learned to Future Projects (open access)

Secure Border Initiative: Observations on the Importance of Applying Lessons Learned to Future Projects

Testimony issued by the Government Accountability Office with an abstract that begins "In November 2005, the Department of Homeland Security (DHS) established the Secure Border Initiative (SBI), a multiyear, multibillion-dollar program to secure U.S. borders. One element of SBI is the U.S. Customs and Border Protection's (CBP) SBI program, which is responsible for developing a comprehensive border protection system through a mix of security infrastructure (e.g., fencing) and surveillance and communication technologies (e.g., radars, sensors, cameras, and satellite phones). GAO was asked to monitor DHS progress in implementing CBP's SBI program. This testimony provides GAO's observations on (1) technology implementation; (2) the extent to which Border Patrol agents have been trained and are using SBI technology; (3) infrastructure implementation; and (4) how the CBP SBI program office has defined its human capital goals and the progress it has made to achieve these goals. GAO's observations are based on analysis of DHS documentation, such as program schedules, contracts, status, and reports. GAO also conducted interviews with DHS officials and contractors, and visits to sites in the southwest border where SBI deployment is under way. GAO performed the work from November 2007 through February 2008. DHS generally agreed with GAO's findings."
Date: February 27, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Land Management Systems: BLM's Actions to Improve Information Technology Management (open access)

Land Management Systems: BLM's Actions to Improve Information Technology Management

A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed steps taken by the Bureau of Land Management (BLM) to strengthen its information technology (IT) investment management and acquisition capabilities. The Bureau took these actions to address recommendations made in an earlier report on the failure of the Automated Land and Mineral Record System (ALMRS) to meet BLM's business needs. GAO found that since 1999, BLM has been working to implement GAO recommendations to determine the usefulness of ALMRS and to assess and strengthen its IT investment management and acquisition capabilities. Although the bureau has not yet finished these efforts, it has begun to apply improved management strategies for selecting IT investments, develop processes and practices for controlling and evaluating investments, and build a more mature systems acquisition capability. However, before completing and institutionalizing new investment control processes, the Bureau has begun moving forward with an IT acquisition. As a result, BLM's efforts may be subject to the same project management and management oversight risks that adversely affected the ALMRS/Modernization."
Date: February 27, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Private Pensions: Key Issues to Consider Following the Enron Collapse (open access)

Private Pensions: Key Issues to Consider Following the Enron Collapse

Testimony issued by the General Accounting Office with an abstract that begins "The collapse of the Enron Corporation and the resulting loss of employee retirement savings highlighted several key vulnerabilities in the nation's private pension system. Asset diversification was a crucial lesson, especially for defined contribution plans, in which employees bear the investment risk. The Enron case underscores the importance of encouraging employees to diversify. Workers need clear and understandable information about their pension plans to make sound decisions on retirement savings. Although disclosure rules require plan sponsors to provide participants with a summary of their plan benefits and rights and to notify them when benefits are changed, this information is not always clear, particularly in the case of complex plans like floor-offset arrangements. Employees, like other investors, also need reliable and understandable information on a company's financial condition and prospects. Fiduciary standards form the cornerstone of private pension protections. These standards require plan sponsors to act solely in the interest of plan participants and beneficiaries. The Enron investigations should determine whether plan fiduciaries acted in accordance with their responsibilities."
Date: February 27, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Budget Issues: Long-Term Fiscal Challenges (open access)

Budget Issues: Long-Term Fiscal Challenges

Testimony issued by the General Accounting Office with an abstract that begins "Combating terrorism and ensuring homeland security have created urgent claims on the nation's attention and on the federal budget. Although an economic recovery seems to be underway, the recession that began last spring has had real consequences for the budget. At the same time, the fiscal pressures created by the retirement of the baby boomers and rising health care costs continue unchanged. However, the surpluses also put the nation in a stronger position to respond to the events of September 11 and to the economic slowdown. The nation's commitment to surpluses will be tested. A return to surplus will require sustained discipline and difficult choices. Because the longer-term outlook is driven in large part by known demographic trends, the outlook 20 years from now is surer than the forecast for the next few years. The message of GAO's updated simulations remains the same as last year: absent structural changes in entitlement programs for the elderly, persistent deficits and escalating debt will overwhelm the budget in the long term. Both longer-term and new commitments undertaken after September 11 sharpen the need for competing claims and new priorities. A fundamental …
Date: February 27, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Terrorism Insurance: Rising Uninsured Exposure to Attacks Heightens Potential Economic Vulnerabilities (open access)

Terrorism Insurance: Rising Uninsured Exposure to Attacks Heightens Potential Economic Vulnerabilities

Testimony issued by the General Accounting Office with an abstract that begins "In the closing months of last year, insurers claimed that they could not afford to continue providing coverage for potential terrorism losses. Considerable debate has taken place on what the federal government can do to keep commercial insurance companies involved in providing terrorism insurance, even without the protection that they normally receive from reinsurance. Insurance companies are withdrawing from the market because they believe that neither the frequency nor the magnitude of future terrorist losses can be estimated. Insurance coverage for terroris is disappearing, particularly for large businesses and those perceived to be at some risk. This withdrawal is happening fastest among reinsurers. Because the insurers' withdrawal has been gradual, the extent of the potential economic consequences is still unclear. What is clear is that without terrorism insurance, terrorist attacks would dramatically increase direct losses to businesses, employees, and lenders. Furthermore, the government's ability to intervene after a future terrorist attack may be hampered by its lack of claims-processing and payments systems. Even without actual terrorist attacks, some properties and businesses have been unable to find terrorism coverage at any price. These problems are likely to increase as …
Date: February 27, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library

Faculty Recital: 2007-02-27 - William Scharnberg, horn and Bret Serrin, piano and James Gillespie, clarinet

Access: Use of this item is restricted to the UNT Community
A faculty recital performed at the UNT College of Music Recital Hall.
Date: February 27, 2007
Creator: Scharnberg, William; Serrin, Bret & Gillespie, James
Object Type: Sound
System: The UNT Digital Library
Waters and Wetlands: Corps of Engineers Needs to Evaluate Its District Office Practices in Determining Jurisdiction (open access)

Waters and Wetlands: Corps of Engineers Needs to Evaluate Its District Office Practices in Determining Jurisdiction

A letter report issued by the General Accounting Office with an abstract that begins "Each year the U.S. Army Corps of Engineers (Corps) receives thousands of Clean Water Act permit applications from project proponents wishing to fill waters and wetlands. The first step in the permitting process is to determine if the waters and wetlands are jurisdictional. Prior to 2001, if migratory birds used the waters or wetlands as habitat, they were usually jurisdictional. In 2001, the Supreme Court--in Solid Waste Agency of Northern Cook County v. U.S. Army Corps of Engineers (SWANCC)--struck down the migratory bird rule, leaving the Corps to rely on other jurisdictional criteria. GAO was asked to describe the (1) regulations and guidance used to determine jurisdictional waters and wetlands and related developments since SWANCC, (2) extent to which Corps district offices vary in their interpretation of these regulations and guidance, and (3) extent to which Corps district offices document their practices and make this information publicly available."
Date: February 27, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Foreign Assistance: U.S. Funding for Democracy-Related Programs (China) (open access)

Foreign Assistance: U.S. Funding for Democracy-Related Programs (China)

Correspondence issued by the General Accounting Office with an abstract that begins "In fiscal year 1999, Congress began authorizing the provision of U.S. foreign assistance funds to support programs aimed at strengthening democracy in China, and, in fiscal year 2002, it began appropriating specific amounts for such programs. However, the provision of foreign assistance funds to programs focusing on China continues to be controversial due to concern about some of the Chinese government's human rights practices and certain of its economic, political, and security policies. The House Committee on International Relations expressed concern about the lack of a complete picture of U.S. funding for democracy-related programs focused on China. In response to this concern, we determined how much funding the U.S. government has provided for programs intended to strengthen democracy in China for fiscal years 1999 to 2003, in total and by year, and identified the agencies responsible for administering the funds, as well as the intended purposes of the programs they support. While we focused primarily on bilateral programs, we also briefly describe democracy-related efforts of multilateral institutions that the United States helps support."
Date: February 27, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Medicare: Improvements Needed to Address Improper Payments in Home Health (open access)

Medicare: Improvements Needed to Address Improper Payments in Home Health

A letter report issued by the Government Accountability Office with an abstract that begins "Medicare spending on home health totaled $12.9 billion in 2006, up 44 percent from 2002. Concerns have been raised that improper payments from practices indicating fraud and abuse may have contributed to Medicare home health spending and utilization. The Centers for Medicare & Medicaid Services (CMS), the agency that administers Medicare, is responsible for minimizing improper payments made on behalf of Medicare beneficiaries. GAO was asked to examine the growth in Medicare home health spending and utilization and the benefit's vulnerability to improper payments. GAO focused on states with the highest growth in Medicare home health spending or utilization; fraudulent and abusive practices contributing to recent spending and utilization; and administrative issues that make it vulnerable to improper payments. GAO analyzed Medicare claims data; reviewed Medicare laws and regulations and CMS documents; and interviewed stakeholders and contractors that administer and protect the home health benefit."
Date: February 27, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Continuity of Operations: Improved Planning Needed to Ensure Delivery of Essential Government Services (open access)

Continuity of Operations: Improved Planning Needed to Ensure Delivery of Essential Government Services

A letter report issued by the General Accounting Office with an abstract that begins "To ensure that essential government services are available in emergencies--such as terrorist attacks, severe weather, or building-level emergencies-- federal agencies are required to develop continuity of operations (COOP) plans. Responsibility for formulating guidance on these plans and for assessing executive branch COOP capabilities lies with the Federal Emergency Management Agency (FEMA), under the Department of Homeland Security. FEMA guidance, Federal Preparedness Circular (FPC) 65 (July 1999), provides elements of a viable COOP capability, including the requirement that agencies identify their essential functions. GAO was asked to determine the extent to which (1) major civilian executive branch agencies have identified their essential functions and (2) these agencies' COOP plans follow FEMA guidance."
Date: February 27, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
U.S. Ethanol Market: MTBE Ban in California (open access)

U.S. Ethanol Market: MTBE Ban in California

Correspondence issued by the General Accounting Office with an abstract that begins "The 1990 amendments to the Clean Air Act require that an additive be added to gasoline in areas with excessive carbon monoxide or ozone pollution. Specifically, those areas with "severe" ozone pollution are required to use reformulated gasoline, which contains at least two percent oxygen by weight. In California, as in other areas of the country, oil refining companies primarily use the oxygenate methyl tertiary butyl ether (MTBE) to meet that requirement. Because MTBE has been detected in ground water, the governor of California has banned MTBE in the state's gasoline by the end of 2002. If California decides to use ethanol to replace MTBE, ethanol production capacity from 2003 through 2005 could likely satisfy U.S. consumption. However, if other states also banned MRBE and moved to ethanol, consumption could increase and affect the industry's ability to meet demand. Moreover, production capacity projections may be overstated because they include not only existing plants and plants under construction, but also new plants being planned, which may not materialize. Although prices have been relatively stable so far, ethanol price spikes could occur in California if supplies were disrupted by either …
Date: February 27, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Private Health Insurance: 2008 Survey Results on Number and Market Share of Carriers in the Small Group Health Insurance Market (open access)

Private Health Insurance: 2008 Survey Results on Number and Market Share of Carriers in the Small Group Health Insurance Market

Correspondence issued by the Government Accountability Office with an abstract that begins "As a follow-up to our 2005 and 2002 reports on the competitiveness of the small group health insurance market, Congress requested updated information on each state and the District of Columbia. Specifically, this report provides information from states and the District of Columbia (hereafter referred to as a state) on the number of carriers licensed in the small group market, the largest carriers, and their market share."
Date: February 27, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library

Faculty Recital: 2006-02-27 - Brass Ensemble

Access: Use of this item is restricted to the UNT Community
Faculty brass ensemble recital performed at the UNT College of Music Recital Hall
Date: February 27, 2006
Creator: Holt, John, 1959-; Johnson, Keith M., 1941-; Sharnberg, William; Baker, Tony (Trombonist); Bowman, Brian, 1946- & Little, Donald C.
Object Type: Sound
System: The UNT Digital Library
FINAL REPORT DOE Grant: DE-FG02-89ER45391 (open access)

FINAL REPORT DOE Grant: DE-FG02-89ER45391

The work reported here took place at the University of Minnesota from 07/01/1989 to 06/30/2006. Most of this work focused on computational materials applied to oxides during the first part of this funding period and to nanoscale materials toward the end of the funding period. This funding resulted in three monographs, 36 invited articles or book chapters, 160 articles in refereed journals and 89 invited talks. The funding helped train 13 PhD students and one masters student. The PI received two national research awards for this work. A list of these contributions are presented.
Date: February 27, 2009
Creator: Chelikowsky, James R.
Object Type: Report
System: The UNT Digital Library
Research and Development of an Integral Separator for a Centrifugal Gas Processing Facility (open access)

Research and Development of an Integral Separator for a Centrifugal Gas Processing Facility

A COMPACT GAS PROCESSING DEVICE WAS INVESTIGATED TO INCREASE GAS PRODUCTION FROM REMOTE, PREVIOUSLY UN-ECONOMIC RESOURCES. THE UNIT WAS TESTED ON AIR AND WATER AND WITH NATURAL GAS AND LIQUID. RESULTS ARE REPORTED WITH RECOMMENDATIONS FOR FUTURE WORK.
Date: February 27, 2007
Creator: Hays, Lance
Object Type: Report
System: The UNT Digital Library
HYDRAULIC CONDUCTIVITY OF ESSENTIALLY SATURATED PEAT (open access)

HYDRAULIC CONDUCTIVITY OF ESSENTIALLY SATURATED PEAT

The Savannah River National Laboratory measured the hydraulic conductivity of peat samples using method ASTM D4511-00. Four samples of peat were packed into 73mm diameter plastic tubes and saturated from the bottom up with water. The columns were packed with Premier ProMoss III TBK peat to a dry density of approximately 0.16 gm/cc (10 lb/ft3). One column was packed using oven dried peat and the other 3 were packed using as delivered peat. The oven dried sample was the most difficult to saturate. All of the peat samples expanded during saturation resulting in a sample length (L) that was longer than when the sample was initially packed. Table 1 contains information related to the column packing. After saturation the hydraulic conductivity test was conducted using the apparatus shown in Figure 1. Three of the samples were tested at 2 different flow conductions, 1 high and 1 low. Table 2 and Figure 2 contain the results of the hydraulic conductivity testing. Each test was run for a minimum of 40 minutes to allow the test conditions to stabilize. The hydraulic conductivity at the end of each test is reported as the hydraulic conductivity for that test. The hydraulic conductivity of the …
Date: February 27, 2008
Creator: Nichols, R
Object Type: Report
System: The UNT Digital Library