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Payment Processing: Documentation Procedures For Electronic Billing and Payment Under the Families First Personal Property Program
Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a Department of the Army request for our views on whether certain payment procedures included in the Defense Department's (DOD) proposed Families First Personal Property Program conform with relevant criteria in GAO's Policy and Procedures Manual for Guidance of Federal Agencies. Families First is a DOD initiative to reengineer its processes for transporting household goods and personal property for its service members and civilians. Army's request is in response to a Defense Finance and Accounting Service (DFAS) recommendation that DOD seek our views specifically on whether the proposed procedures for electronic billing and payment meet the supporting documentation requirements in Title VII of GAO's Policy and Procedures Manual for Guidance of Federal Agencies. While the General Services Administration (GSA) is responsible for issuing federal regulations for transportation, including moves of household goods and personal property as well as agency prepayment and postpayment audit requirements for transportation payments, we are responsible for issuing fiscal guidance based on authorities in the U.S. Code. We considered DOD's proposed process of electronic billing and payment in light of our requirements established in Title VII for disbursements and related …
Date:
March 31, 2005
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Managing for Results: Answers to Hearing Questions on Program Data Quality
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the quality of the 24 Chief Financial Officers (CFO) Act agencies' fiscal year (FY) 2000 performance plans and financial data."
Date:
March 31, 2000
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Final Review of Expenses from the Department of Justice Permanent Indefinite Appropriation Covering the 7-Month Period Ending September 30, 2009
Correspondence issued by the Government Accountability Office with an abstract that begins "This report presents the results of our review of the expenses paid from the Department of Justice (DOJ) permanent, indefinite appropriation covering the 7- month period ending September 30, 2009. The expenses we reviewed were those paid out of the permanent, indefinite appropriation by DOJ between March 1, 2009, and September 30, 2009, to cover Independent and Special Counsel administrative activities. With the October 2009 repeal of the requirement for a GAO review and report on such expenses, this represents our final report."
Date:
March 31, 2010
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Management Report: Improvements Needed in SEC's Internal Controls and Accounting Procedures
Correspondence issued by the Government Accountability Office with an abstract that begins "On November 16, 2009, we issued our opinion on the U.S. Securities and Exchange Commission's (SEC) fiscal years 2009 and 2008 financial statements. We also issued our opinion on the effectiveness of SEC's internal controls over financial reporting as of September 30, 2009, and our evaluation of SEC's compliance with selected provisions of laws and regulations during fiscal year 2009. The purpose of this report is to present (1) our recommendations related to the significant deficiencies we reported and discussed in our opinion report; (2) less significant internal control issues we identified during our fiscal year 2009 audit of SEC's internal controls and accounting procedures, along with our related recommended corrective actions; (3) the status of the recommendations reported as open in our April 2, 2009, management report (see enclosure I), and (4) the status of the security weaknesses in information systems controls at SEC that we identified in public and "Limited Official Use Only" reports issued in 2005, 2007, 2008, and 2009, that were unresolved at the time of our March 16, 2009, information security reports."
Date:
March 31, 2010
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
H-1B Visa Program: Multifaceted Challenges Warrant Re-examination of Key Provisions
A statement of record issued by the Government Accountability Office with an abstract that begins "This testimony comments on the H-1B program. Congress created the current H-1B program in 1990 to enable U.S. employers to hire temporary, foreign workers in specialty occupations. The law capped the number of H-1B visas issued per fiscal year at 65,000, although the cap has fluctuated over time with legislative changes. The H-1B cap and the program itself have been a subject of continued controversy. Proponents of the program argue that it allows companies to fill important and growing gaps in the supply of U.S. workers, especially in the science and technology fields. Opponents of the program argue that there is no skill shortage and that the H-1B program displaces U.S. workers and undercuts their pay. Others argue that the eligibility criteria for the H-1B visa should be revised to better target foreign nationals whose skills are undersupplied in the domestic workforce. Our comments in this statement for the record are based on the results of our recent examination of the H-1B program, highlighting the key challenges it presents for H-1B employers, H-1B and U.S. workers, and federal agencies. Specifically, this statement presents information on …
Date:
March 31, 2011
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Mass Transit: Review of the Bay Area Rapid Transit District's Airport Extension Finance Plan
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on the Bay Area Rapid Transit District's (BART) finance plan for an airport extension, focusing on: (1) BART's proposed grant amendment and revised project completion schedule; and (2) the reasonableness of the assumptions contained in the finance plan."
Date:
March 31, 2000
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Nuclear Material: DOE Has Several Potential Options for Dealing with Depleted Uranium Tails, Each of Which Could Benefit the Government
Correspondence issued by the Government Accountability Office with an abstract that begins "Since the 1940s, one mission of the Department of Energy (DOE) and its predecessor agencies has been processing uranium as a source of nuclear material for defense and commercial purposes. A key step in this process is the enrichment of natural uranium, which increases its concentration of uranium-235, the isotope of uranium that undergoes fission to release enormous amounts of energy. Before it can be enriched, natural uranium must be chemically converted into uranium hexafluoride. The enrichment process results in two principal products: (1) enriched uranium hexafluoride, which can be further processed for specific uses, such as nuclear weapons or fuel for nuclear power plants; and (2) leftover "tails" of uranium hexafluoride. These tails are also known as depleted uranium because the material is depleted in uranium-235 compared with natural uranium. Since 1993, uranium enrichment activities at DOE-owned uranium enrichment plants have been performed by the U.S. Enrichment Corporation (USEC), formerly a wholly owned government corporation that was privatized in 1998. However, DOE still maintains approximately 700,000 metric tons of depleted uranium tails in about 63,000 metal cylinders in storage yards at its Paducah, Kentucky, and Portsmouth, Ohio, …
Date:
March 31, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
International Trade: Small- and Medium-sized U.S. Business Export Statistics
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on U.S. business export statistics, focusing on the: (1) number of small- and medium-sized companies that export goods; (2) value of these companies' exports; (3) types of firms that export; and (4) types of products they export."
Date:
March 31, 2000
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Federal Reserve Banks: Areas for Improvement in Information Systems Controls
Correspondence issued by the Government Accountability Office with an abstract that begins "In connection with fulfilling our requirement to audit the financial statements of the U.S. government, we audited and reported on the Schedules of Federal Debt Managed by the Bureau of the Public Debt (BPD) for the fiscal years ended September 30, 2010 and 2009. As part of these audits, we performed a review of information systems controls over key financial systems maintained and operated by the Federal Reserve Banks (FRB) on behalf of the Department of the Treasury's (Treasury) BPD relevant to the Schedule of Federal Debt. As we reported in connection with our audit of the Schedules of Federal Debt for the fiscal years ended September 30, 2010 and 2009, we concluded that BPD maintained, in all material respects, effective internal control over financial reporting relevant to the Schedule of Federal Debt as of September 30, 2010, that provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the Schedule of Federal Debt would be prevented, or detected and corrected on a timely basis. However, we identified information systems deficiencies affecting internal control over financial reporting, which, while we do not consider them to be …
Date:
March 31, 2011
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
District of Columbia Public Schools: Audit Confirms Reasonableness of Enrollment Count, but Report's Presentation Is Unclear
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed an independent audit of the District of Columbia Public Schools' (DCPS) enrollment counts, which is required by the District of Columbia School Reform Act of 1995, focusing on whether the: (1) audit methodology was reasonable; and (2) audit report's presentation was clear and complete."
Date:
March 31, 1999
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Budget Issues: Reprogramming of Federal Air Marshal Service Funds in Fiscal Year 2003
Correspondence issued by the General Accounting Office with an abstract that begins "On May 15, 2003, and again on July 25, 2003, the Department of Homeland Security (DHS) notified the House and Senate Committees on Appropriations, Subcommittees on Homeland Security, of its intention to reprogram a large amount of funds appropriated to the Transportation Security Administration (TSA) for fiscal year 2003. In an August 2003 letter, Congress requested that we review the key events leading up to the reprogramming and subsequent revisions as they related to the Federal Air Marshal Service (FAMS). In particular, we were asked to determine (1) whether senior TSA, DHS, and Office of Management and Budget (OMB) officials were informed of the implications of the FAMS funding reductions prior to submission of the reprogramming notices; (2) the programmatic implications of the funding reductions on the FAMS program; (3) whether it was legally necessary to send an impoundment message to the Congress; and whether the Secretary of Homeland Security had delegated to the Under Secretary for Management the authority to transmit reprogramming notifications to the cognizant Appropriations Subcommittees. Finally, Congress asked us to identify, as appropriate, improvements in budget execution for future consideration. As agreed, we briefed …
Date:
March 31, 2004
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Defense Budget: Fourth Quarter Obligation Rates and Contract Obligations for Fiscal Years 2006-09
Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits the briefing in response to the National Defense Authorization Act for Fiscal Year 2010 (Pub. L. No. 111-84), which requires GAO to review Department of Defense (DOD) policies related to year-end spending and the rate of obligations incurred by DOD in the fourth quarter of fiscal years 2006 through 2009, as compared with the obligations incurred in the first three quarters of those fiscal years for both 1-year and multi-year appropriations. GAO is required to report to the Committees on Armed Services of the Senate and House of Representatives by March 31, 2010."
Date:
March 31, 2010
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Federal Programs: Ethnographic Studies Can Inform Agencies' Actions
A staff study issued by the General Accounting Office with an abstract that begins "In this time of emphasis on performance and results, federal agencies and congressional committees can benefit from knowing the full range of social science methods that can help them improve the programs they oversee. Among the methods they might consider are those of ethnography, derived from anthropology. However, information about the past and present uses of ethnography to improve federal programs has not been systematically gathered or analyzed. Therefore, the potential for program improvement may be overlooked. Ethnography can fill gaps in what we know about the community whose beliefs and behavior affect how federal programs operate. This can be especially useful when such beliefs or behavior present barriers to a program's objectives. Ethnography helps build knowledge of a community by observing its members and by interviewing them in their natural setting. Although many people associate ethnography with lengthy anthropological research aimed at cultures remote from our own, it can be used to inform public programs and has a long history of application in the federal government."
Date:
March 31, 2003
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Agencies' Use of Procurement Flexibilities Provided in the Homeland Security Act of 2002 (P.L. 107-296)
Correspondence issued by the General Accounting Office with an abstract that begins "In the wake of September 11, 2001, Congress enacted the Homeland Security Act of 2002. Title VIII, subtitle F, section 852 of the act provided for a temporary set of emergency procurement flexibilities intended to address the immediate needs for procurement of property (other than real property) or services to be used to defend against or recover from terrorist threats, including nuclear, biological, chemical, or radiological attacks. These flexibilities, which expired on November 24, 2003, included (1) increasing the threshold for simplified acquisition procedures in support of humanitarian, peacekeeping, or contingency operations from $100,000 to $200,000 for contracts awarded and performed within the United States and, for contracts awarded and performed, or purchases to be made outside the United States, to $300,000; (2) increasing the micro-purchase threshold from $2,500 to $7,500 to allow agencies the use of purchase cards above the current limit; (3) waiving certain provisions of law and the dollar threshold related to commercial item procurements; and (4) requiring the head of an agency, when appropriate, to use streamlined acquisition authorities and procedures authorized by law for a procurement referred to in section 852. Section 852 …
Date:
March 31, 2004
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Results-Oriented Government: GPRA Has Established a Solid Foundation for Achieving Greater Results
Testimony issued by the General Accounting Office with an abstract that begins "The Government Performance and Results Act (GPRA) has been in effect for 10 years. In that context, the subcommittee asked GAO to discuss our recent report, Results- Oriented Government: GPRA Has Established a Solid Foundation for Achieving Greater Results. Our testimony addresses the effectiveness of GPRA in creating a focus on results in the federal government."
Date:
March 31, 2004
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Troubled Asset Relief Program: Status of Efforts to Address Transparency and Accountability Issues
Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses our work on the Troubled Asset Relief Program (TARP), under which the Department of the Treasury (Treasury) has the authority to purchase and insure up to $700 billion in troubled assets held by financial institutions through its Office of Financial Stability (OFS). As Congress may know, Treasury was granted this authority in response to the financial crisis that has threatened the stability of the U.S. banking system and the solvency of numerous financial institutions. The Emergency Economic Stabilization Act (the act) that authorized TARP on October 3, 2008, requires GAO to report at least every 60 days on the findings resulting from our oversight of the actions taken under the program. We are also responsible for auditing TARP's annual financial statements and for producing special reports on any issues that emerge from our oversight. To carry out these oversight responsibilities, we have assembled interdisciplinary teams with a wide range of technical skills, including financial market and public policy analysts, accountants, lawyers, and economists who represent combined resources from across GAO. This testimon is based primarily on our March 31, 2009 report that we are issuing …
Date:
March 31, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Unfunded Mandates: Views Vary About Reform Act's Strengths, Weaknesses, and Options for Improvement
Other written product issued by the Government Accountability Office with an abstract that begins "This is Appendix IV for GAO-05-454, entitled "Unfunded Mandates: Views Vary About Reform Act's Strengths, Weaknesses, and Options for Improvement.""
Date:
March 31, 2005
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
DOD Business Systems Modernization: Longstanding Management and Oversight Weaknesses Continue to Put Investments at Risk
Testimony issued by the General Accounting Office with an abstract that begins "The Department of Defense's (DOD) management of its business systems modernization program has been an area of longstanding concern to Congress and one that GAO has designated as high risk since 1995. Because of this concern, GAO was requested to testify on (1) DOD's current inventory of existing and new business systems and the amount of funding devoted to this inventory; (2) DOD's modernization management capabilities, including weaknesses and DOD's efforts to address them; and (3) GAO's collective recommendations for correcting these weaknesses and minimizing DOD's exposure to risk until they are corrected. In developing this testimony, GAO drew from its previously issued reports on DOD's business systems modernization efforts, including one released today on four key Defense Finance and Accounting Service (DFAS) projects."
Date:
March 31, 2003
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Department of Defense: Further Actions Needed to Establish and Implement a Framework for Successful Business Transformation
Testimony issued by the General Accounting Office with an abstract that begins "GAO has issued several reports pertaining to the Department of Defense's (DOD) architecture and systems modernization efforts which revealed that many of the underlying conditions that contributed to the failure of prior DOD efforts to improve its business systems remain fundamentally unchanged. The Subcommittee on Terrorism, Unconventional Threats and Capabilities, House Committee on Armed Services, asked GAO to provide its perspectives on (1) the impact long-standing financial and related business weaknesses continue to have on DOD, (2) the underlying causes of DOD business transformation challenges, and (3) DOD business transformation efforts. In addition, GAO reiterates the key elements to successful reform: (1) an integrated business transformation strategy, (2) sustained leadership and resource control, (3) clear lines of responsibility and accountability, (4) results-oriented performance, (5) appropriate incentives and consequences, (6) an enterprise architecture to guide reform efforts, and (7) effective monitoring and oversight. GAO also offers two suggestions for legislative consideration that are intended to improve the likelihood of meaningful, broad-based financial management and related business reform at DOD."
Date:
March 31, 2004
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Homeland Security: Summary of Challenges Faced in Targeting Oceangoing Cargo Containers for Inspection
Testimony issued by the General Accounting Office with an abstract that begins "After the attacks of September 11, 2001, concerns intensified that terrorists would attempt to smuggle a weapon of mass destruction into the United States. One possible method is to use one of the 7 million cargo containers that arrive at our seaports each year. Addressing the potential threat posed by the movement of oceangoing cargo containers falls to the Department of Homeland Security's U.S. Customs and Border Protection (CBP). Since CBP cannot inspect all arriving cargo containers, it uses a targeting strategy, including an Automated Targeting System. This system targets containers for inspection based on perceived level of risk. In this testimony, GAO summarizes its work on (1) whether the development of CBP's targeting strategy is consistent with recognized key risk management and modeling practices and (2) how well the strategy has been implemented at selected seaports."
Date:
March 31, 2004
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Catalogue of GAO and Inspectors General Reports on Contracting Issues for Fiscal Years 1997 through 2002
Other written product issued by the General Accounting Office with an abstract that begins "The federal government spent more than $230 billion through contracts with private industry in fiscal year 2001. Ten Executive Branch agencies account for almost 95 percent of this spending. Past reviews by Executive Branch agency inspectors general, military-department audit agencies, and the General Accounting Office (GAO) have created an extensive body of reports on the procedures and practices that federal agencies use to plan, award, and administer contracts. These reviews identified weaknesses in the contracting processes of individual agencies and contracting challenges these agencies have in common. Consequently, to facilitate literate searches of the reports concerning federal contracting matters, we compiled a catalogue of information from reports and testimonies by the 10 agencies' inspectors general, military department audit agencies, and GAO. Such a catalogue could be useful to the oversight community and others in determing (1) common contracting issues identified across multiple agencies and (2) the potential contracting-risk areas and gaps in contracting oversight across these agencies."
Date:
March 31, 2003
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Auditing the Nation's Finances: Fiscal Year 1998 Results Highlight Major Issues Needing Resolution
Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO discussed its report on the U.S. government's financial statements for fiscal year 1998, focusing on the importance of improving how federal departments and agencies manage the finances of the national government."
Date:
March 31, 1999
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Auditing the Nation's Finances: Fiscal Year 1999 Results Continue to Highlight Major Issues Needing Resolution
Testimony issued by the General Accounting Office with an abstract that begins "GAO discussed the results of its report on the U.S. government's financial statements for fiscal year (FY) 1999."
Date:
March 31, 2000
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
[Cover Sheet for the 8:25 A.M. News, March 31, 1969]
Cover sheet for WBAP-TV/NBC station news with text: "Today in Texas--Frank Mills, #__ 8:25 am 3-31-69. Pre-empted by Eisenhower Funeral."
Date:
March 31, 1969, 8:25 a.m.
Creator:
WBAP-TV (Television station : Fort Worth, Tex.)
System:
The UNT Digital Library