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Information Resource Management Internal Control Issues
Correspondence issued by the Government Accountability Office with an abstract that begins "In a recently completed report for Congress, we evaluated how the U.S. Department of Agriculture's (USDA) Rural Housing Service (RHS) makes eligibility determinations for its rural housing programs. As part of that review, we used 2000 census data to determine the populations of the rural areas that received RHS housing program loans and grants. We obtained information on the RHS loans and grants provided to communities, from October 1998 through April 2004, from databases maintained by USDA's Information Resource Management (IRM) in St. Louis, Missouri. As with any system, the accuracy of the data and the process used for entry affects reliability and usefulness for management and reporting purposes. During our review, we identified several issues that raised concerns about the accuracy of the information in the IRM databases. For example, while we originally intended to geocode (that is, match) 5 years of the national RHS housing loan and grant portfolio to specific communities, the time needed to ensure the reliability of the data required us to limit much of our analysis to five states (Arizona, California, Maryland, Massachusetts, and Ohio). This report is a follow-up on our …
Date:
March 10, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Latin America and the Caribbean: Fact Sheet on Leaders and Elections
This fact sheet tracks the current heads of government in Central and South America, Mexico, and the Caribbean. It provides the dates of the last and next elections for the head of government and the national independence date for each country.
Date:
March 10, 2009
Creator:
Gomez-Granger, Julissa & Sullivan, Mark P.
Object Type:
Report
System:
The UNT Digital Library
Contract Management: DOD Could Benefit From the Use of Internal Recovery Auditing
Correspondence issued by the General Accounting Office with an abstract that begins "GAO provided information on the Department of Defense's (DOD) internal recovery auditing program."
Date:
March 10, 2000
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Management Report: Review of Controls over Safeguarding Taxpayer Receipts and Information at the Brookhaven Service Center Campus
Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to a Congressional request that, in conjunction with our audit of the Internal Revenue Service's (IRS) fiscal year 2004 financial statements, we review the agency's procedures for handling and processing receipts and taxpayer information at the Brookhaven service center campus. As a result of the increased percentage of taxpayers filing returns electronically, IRS designed a detailed business plan to reduce the number of service center campuses that process paper returns. In fiscal year 2004, Brookhaven became the first service center campus to downsize its submission processing function, leading to changes in its operations and a significant reduction in the volume of taxpayer receipts and information processed. Congress requested this review in light of these significant changes in operations and IRS's desire to benefit from the Brookhaven experience in planning for future submission processing rampdowns. Specifically, we were asked to (1) review the policies and procedures IRS developed to safeguard and process taxpayer receipts and information at the modified Brookhaven operation and (2) offer recommendations, if any, for improving internal controls at Brookhaven and at other submission processing centers that will undergo future rampdowns. To accommodate …
Date:
March 10, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Telecommunications: States' Collection and Use of Funds for Wireless Enhanced 911 Services
A letter report issued by the Government Accountability Office with an abstract that begins ""Enhanced 911" (E911) service refers to the capability of public safety answering points to automatically receive an emergency caller's location information. An industry association estimates that nearly 82 million 911 calls are placed each year by callers using mobile phones. Wireless E911 technology provides emergency responders with the location and callback number of a person calling 911 from a mobile phone. The ENHANCE 911 Act of 2004 called for GAO to study state and local use of funds collected for the purpose of wireless E911 implementation. We are reporting on (1) the progress made in implementing wireless E911 services throughout the country, (2) the states and localities that have established taxes, fees, or charges for wireless E911 implementation, and (3) the states or localities that have used funds collected for the purposes of wireless E911 for unrelated purposes. To address these issues, we surveyed state-level E911 contacts on the collection and use of E911 funds. Of the 51 state E911 contacts (including the District of Columbia) who were asked to participate in our survey, we received 44 responses. We provided the Federal Communications Commission (FCC) with …
Date:
March 10, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Hazardous Materials: Status of EPA's Efforts to Assess Sites That May Have Received Asbestos-Contaminated Ore from Libby, Montana
Correspondence issued by the Government Accountability Office with an abstract that begins "In October 2007, we reported on how the Environmental Protection Agency (EPA) and other federal agencies had assessed and addressed risks at sites that were thought to have received asbestos-contaminated ore from a mine located in Libby, Montana, and the overall results of these efforts. As we noted at that time, EPA has identified hundreds of sites nationwide that are thought to have received millions of tons of the contaminated ore between 1923 and the early 1990s. This report provides information that will be helpful in understanding the site descriptions in the database, which is provided in a separate report, entitled Hazardous Materials: EPA's Assessment of Sites That May Have Received Asbestos- Contaminated Ore from Libby, Montana (GAO-09-7SP)."
Date:
March 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Community Health Centers: Adapting to Changing Health Care Environment Key to Continued Success
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed federal community and migrant health centers (C/MHC), focusing on: (1) the current status of C/MHCs, the populations they serve, the types of services they provide, and their primary sources of revenue; (2) changes in Medicaid that have had an effect on C/MHCs; (3) how C/MHCs have responded to these and other changes in the health care environment; and (4) assessing the Department of Health and Human Services' actions to monitor C/MHC performance and help them improve operations."
Date:
March 10, 2000
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
State's Centrally Billed Foreign Affairs Travel: Internal Control Breakdowns and Ineffective Oversight Lost Taxpayers Tens of Millions of Dollars
A letter report issued by the Government Accountability Office with an abstract that begins "The relative size of the Department of State's (State) travel program and continuing concerns about fraud, waste, and abuse in government travel card programs led to this request to audit State's centrally billed travel accounts. GAO was asked to evaluate the effectiveness of internal controls over (1) the authorization and justification of premium-class tickets charged to the centrally billed account and (2) monitoring of unused tickets, reconciling monthly statements, and maximizing performance rebates."
Date:
March 10, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
National Cybersecurity Strategy: Key Improvements Are Needed to Strengthen the Nation's Posture
Testimony issued by the Government Accountability Office with an abstract that begins "Pervasive and sustained computerbased (cyber) attacks against federal and private-sector infrastructures pose a potentially devastating impact to systems and operations and the critical infrastructures that they support. To address these threats, President Bush issued a 2003 national strategy and related policy directives aimed at improving cybersecurity nationwide. Congress and the Executive Branch, including the new administration, have subsequently taken actions to examine the adequacy of the strategy and identify areas for improvement. Nevertheless, GAO has identified this area as high risk and has reported on needed improvements in implementing the national cybersecurity strategy. In this testimony, you asked GAO to summarize (1) key reports and recommendations on the national cybersecurity strategy and (2) the views of experts on how to strengthen the strategy. In doing so, GAO relied on its previous reports related to the strategy and conducted panel discussions with key cybersecurity experts to solicit their views on areas for improvement."
Date:
March 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Internal Revenue Service: Individual Taxpayer Indentification Numbers Can Be Improperly Obtained and Used
Testimony issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service (IRS) issues Individual Taxpayer Identification Numbers (ITINs) to those who are not eligible for a social security number (SSN) from the Social Security Administration (SSA). ITIN-related concerns include whether any weaknesses in IRS's controls would allow ITINs to be issued and used for illegal purposes and possible security breaches, whether employers are confused about their responsibilities to IRS, SSA, and the Department of Homeland Security (DHS) for identifying their employees, and how IRS, SSA, and DHS share data when illegal resident aliens receive ITINs. Because of these concerns, GAO was asked to: (1) describe why IRS created the ITIN, (2) describe IRS's processes and controls for issuing ITINs, (3) do a limited test of IRS's processes and controls, and (4) describe certain concerns and problems for employers and government agencies when ITINs are issued to illegal resident aliens."
Date:
March 10, 2004
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Budget Process: Biennial Budgeting for the Federal Government
Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the proposals to change the entire budget process from an annual to a biennial cycle."
Date:
March 10, 2000
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Nuclear Regulation: Emergency Preparedness Issues at the Indian Point 2 Nuclear Power Plant
Testimony issued by the General Accounting Office with an abstract that begins "After the September 11, 2001, terrorist attacks, emergency preparedness at nuclear power plants has become of heightened concern. Currently, 104 commercial nuclear power plants operate at 64 sites in 32 states and provide about 20 percent of the nation's electricity. In July 2001, GAO reported on emergency preparedness at the Indian Point 2 nuclear power plant in New York State. This testimony discusses GAO's findings and recommendations in that report and the progress the plant, the Nuclear Regulatory Commission (NRC), and the Federal Emergency Management Agency (FEMA) have made in addressing these problems. GAO also provides its thoughts on the findings of a soon-to-be-issued report (the Witt report) on emergency preparedness at Indian Point and the Millstone nuclear power plant in Connecticut, and the implications of that report for plants nationwide. Since 2001, the Entergy Corporation has assumed ownership of the Indian Point 2 plant from the Consolidated Edison Company of New York (ConEd)."
Date:
March 10, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
U.S. Government Accountability Office: Fiscal Year 2007 Budget Request
Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the fiscal year 2007 budget request for the U.S. Government Accountability Office (GAO). This request will help us continue our support of the Congress in meeting its constitutional responsibilities and will help improve the performance and ensure the accountability of the federal government for the benefit of the American people. Budget constraints in the federal government grew tighter in fiscal years 2005 and 2006. In developing our fiscal year 2007 budget, we considered those constraints consistent with GAO's and the Committee's desire to "lead by example." In fiscal year 2007, we are requesting budget authority of $509.4 million, a reasonable 5 percent increase over our fiscal year 2006 revised funding level. In the event Congress acts to hold federal pay increases to 2.2 percent, our requested increase will drop to below 5 percent. This request will allow us to continue making improvements in productivity, maintain our progress in technology and other transformation areas, and support a full-time equivalent (FTE) staffing level of 3,267. This represents an increase of 50 FTEs over our planned fiscal year 2006 staffing level and will allow us to rebuild our …
Date:
March 10, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Social Security Reform: Information on Using a Voluntary Approach to Individual Accounts
A letter report issued by the General Accounting Office with an abstract that begins "Many proposals have been offered to restructure the U.S. Social Security system to include individual retirement savings accounts. However, some key proposals would make participation in the accounts voluntary rather than mandatory. While any individual account plan can offer a variety of choices regarding contributions, investments, and withdrawals, the choice of whether or not to participate is fundamental to a voluntary approach. That choice could have significant effects on individual retirement incomes and on the costs to the government as well. GAO was asked to report on the implications of using a voluntary approach to individual accounts. Accordingly, GAO's reporting on (1) how voluntary plans can affect individuals, (2) how they could affect the total costs of the retirement system, and (3) the role of educational efforts relating to the participation decision. Throughout this report, GAO focuses on the issues that pertain specifically to a voluntary approach as distinct from a mandatory approach. GAO studied three countries that have enacted voluntary individual account plans--the Czech Republic, Germany, and the United Kingdom."
Date:
March 10, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Results-Oriented Government: GPRA Has Established a Solid Foundation for Achieving Greater Results
A chapter report issued by the General Accounting Office with an abstract that begins "Now that the Government Performance and Results Act (GPRA) has been in effect for 10 years, GAO was asked to address (1) the effect of GPRA in creating a governmentwide focus on results and the government's ability to deliver results to the American public, (2) the challenges agencies face in measuring performance and using performance information in management decisions, and (3) how the federal government can continue to shift toward a more results-oriented focus."
Date:
March 10, 2004
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Transportation Programs: Challenges Facing the Department of Transportation and Congress
Testimony issued by the Government Accountability Office with an abstract that begins "A safe, efficient, and convenient transportation system is integral to the health of our economy and quality of life. Our nation's vast transportation system of airways, railways, roads, transit systems, and waterways has served this need, yet is under considerable pressure due to increasing congestion and costs to maintain and improve the system. Calls for increased investment come at a time when traditional funding for transportation projects is increasingly strained. The authorizing legislation supporting transportation programs will soon expire. The Department of Transportation (DOT) implements national transportation policy and administers most federal transportation programs. DOT received funds for transportation infrastructure projects through the American Recovery and Reinvestment Act of 2009 to aid in economic recovery. DOT also requested $72.5 billion to carry out its activities for fiscal year 2010. This statement presents GAO's views on major challenges facing DOT and Congress as they work to administer recovery funds and reauthorize surface transportation and aviation programs. It is based on work GAO has completed over the last several years. GAO has made recommendations to DOT to improve transportation programs; the agency has generally agreed with these recommendations. To supplement …
Date:
March 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Rural Housing Service: Overview of Program Issues
Testimony issued by the Government Accountability Office with an abstract that begins "The rural America of 2005 is far different from the rural America of the 1930s, when the federal government first began to provide housing assistance to rural residents. Advances in transportation, computer technology, and telecommunications, along with the spread of suburbia, have linked many rural areas to urban areas. These changes, along with new fiscal and budget realities, raise questions about how Rural Housing Service (RHS) programs could most effectively and efficiently serve rural America."
Date:
March 10, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Mutual Funds: Assessment of Regulatory Reforms to Improve the Management and Sale of Mutual Funds
Testimony issued by the General Accounting Office with an abstract that begins "Since September 2003, widespread allegations of abusive practices involving mutual funds have come to light. An abuse called late trading allowed some investors, at times in collusion with pension plan intermediary, broker-dealer, or fund adviser staff, to profit at other investors' expense by submitting orders for fund shares to receive that day's price after the legal cutoff. Other investors were allowed to conduct market timing trades to take advantage of stale prices used by funds to calculate their net asset values at funds with stated policies against such trading. SEC and other regulators have responded with numerous proposals for new or revised practices. Based on a body of work that GAO has conducted involving mutual funds, GAO analyzed and provides views on proposed and final rules involving (1) fund pricing and compliance practices intended to address various mutual fund trading abuses that have come to light recently, (2) fund boards' independence and effectiveness, (3) fund adviser compensation of broker-dealers that sell fund shares, and (4) additional actions regulators could take to further improve transparency and investor understanding of the fees they pay."
Date:
March 10, 2004
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federal Land Management: Baca Ranch Appraisal Land Acquisition Issues
Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the appraisal for the Baca Ranch, focusing on the: (1) extent to which the value established by the owner's appraisal was consistent with the comparable property sales data presented in the appraisal and in the Forest Service's market study; and (2) other key factors that influenced the appraisal's final outcome."
Date:
March 10, 2000
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Responses to Questions for the Record: February 11, 2009, Hearing on the FAA Reauthorization Act of 2009
Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a Congressional request that we address questions submitted for the record related to the February 11, 2009, hearing entitled FAA Reauthorization Act of 2009. Our attached responses to these questions are based on updates to our previous work and our knowledge of the areas addressed by the questions."
Date:
March 10, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Immigration Benefits: Additional Controls and a Sanctions Strategy Could Enhance DHS's Ability to Control Benefit Fraud
A letter report issued by the Government Accountability Office with an abstract that begins "In 2002, GAO reported that immigration benefit fraud was pervasive and significant and the approach to controlling it was fragmented. Experts believe that individuals ineligible for these benefits, including terrorists and criminals, could use fraudulent means to enter or remain in the U.S. You asked that GAO evaluate U.S. Citizenship and Immigration Service's (USCIS) anti-fraud efforts. This report addresses the questions: (1) What do available data and information indicate regarding the nature and extent of fraud? (2) What actions has USCIS taken to improve its ability to detect fraud? (3) What actions does the Department of Homeland Security (DHS) take to sanction those who commit fraud?"
Date:
March 10, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Transmission Electron Microscopy Study of Nonpolar a-Plane GaNGrown by Pendeo-Epitaxy on (112_0) 4H-SiC
Pendeo-epitaxy has been applied to nonpolar a-plane GaN layers in order to observe if such process will lead to defect reduction in comparison with direct growth on this plane. Uncoalesced and coalesced a-plane GaN layers with thicknesses 2{micro}m and 12{micro}m, respectively have been studied by conventional and high resolution electron microscopy. The following structural defects have been observed in pendeo-epitaxial layers: (1) basal stacking faults, (2) threading dislocations and (3) prismatic stacking faults. Drastic decrease of threading dislocation density and stacking faults have been observed in 'wing' areas with respect to 'seed' areas. Cross-section images reveal cracks and voids at the areas where two coalesced wings meet each other. High resolution electron microscopy shows that the majority of stacking faults are low-energy planar defects of the types I{sub 1}, I{sub 2} and I{sub 3}. The I{sub 3} type basal stacking fault, predicted theoretically, has been observed experimentally for the first time.
Date:
March 10, 2005
Creator:
Zakharov, D. N.; Liliental-Weber, Z.; Wagner, B.; Reitmeier, Z. J.; Preble, E. A. & Davis, R. F.
Object Type:
Article
System:
The UNT Digital Library
InN Nanorods Grown on Different Planes of Al2O3
None
Date:
March 10, 2007
Creator:
Liliental-Weber, Z.; Park, H.J.; Mangum, J.; Anderson, T. & Kryliouk, O.
Object Type:
Article
System:
The UNT Digital Library
Models of Longitudinal Space-Charge Impedance for the Study of theMicrobunching Instability
A 1D model of space-charge impedance, assuming atransversely uniform beam with circular cross-section, has been proposedand is being extensively used in the modelling of the microbunchinginstability of relevance for the beam delivery systems of x-ray FELs. Inthis paper we investigate the limitation of the model when applied tostudying the effect of shot noise--one of the sources of themicrobunching instability. We make comparison witha fully 3D calculationand identify the upper end of the frequency spectrum for applicability ofthe 1D model. Relaxation of the assumptions regarding axis-symmetry anduniformity of the transverse density is also reviewed.
Date:
March 10, 2008
Creator:
Venturini, Marco
Object Type:
Article
System:
The UNT Digital Library