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Federally Chartered Corporation: Financial Statement Audit Report for the American National Theatre and Academy for Fiscal Years 2004 and 2003
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the American National Theatre and Academy for fiscal years 2004 and 2003. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."
Date:
April 5, 2007
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Federal Courthouses: Most Recommended New Construction Projects Do Not Qualify Under Improved Capital-Planning Process
Testimony issued by the Government Accountability Office with an abstract that begins "The AMP process, which the judiciary has applied to about 67 percent of its courthouses, represents progress by the judiciary in aligning its capital-planning process with leading capital-planning practices, but the document the judiciary uses to request courthouse construction projects from Congress lacks transparency and key information. For example, the AMP process better aligns with leading practices for identifying real property needs by establishing a comprehensive, nationwide 328-factor analysis of every courthouse, whereas the previous process only assessed courthouses when requested by a local judicial district. However, the AMP process does not fully align with several leading practices due to, for example, its lack of linkage to the judiciary's strategic plan. Two courthouse projects illustrate how the AMP process has changed the way the judiciary evaluates its need for new courthouses. Specifically, two projects listed on a previous 5-year plan (covering fiscal years 2012 through 2016) were re-evaluated under AMP--San Jose, California, and Greenbelt, Maryland. Both had ranked among the top 15 most urgent projects nationwide under the previous capital-planning process, and as such, the judiciary prioritized them for new construction in 2010. However, after the judiciary evaluated …
Date:
April 17, 2013
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Defense Transportation: Progress of MTMC Pilot
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Military Traffic Management Command's (MTMC) first interim progress report on the Department of Defense's demonstration program (MTMC pilot) to improve personal property shipments of the armed forces, focusing on MTMC's plan for evaluating the: (1) pilot results; and (2) proposed industry alternative called the Commercial-Like Activities for Superior Quality (CLASS) proposal."
Date:
April 15, 1999
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Federally Chartered Corporation: Financial Statement Audit Report for the National Fund for Medical Education for Fiscal Year 2004
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Fund for Medical Education for fiscal year 2004. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."
Date:
April 5, 2007
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Spectrum Management: Preliminary Findings on Federal Relocation Costs and Auction Revenues
Testimony issued by the Government Accountability Office with an abstract that begins "Actual costs to relocate federal users from the 1710-1755 megahertz (MHz) band have exceeded the original $1 billion estimate by about $474 million as of March 2013, although auction revenues appear to exceed relocation costs by over $5 billion. Actual relocation costs exceed estimated costs for various reasons, including unforeseen challenges and some agencies not following the National Telecommunications and Information Administration's (NTIA) guidance for preparing the cost estimate. In contrast, the Department of Defense (DOD) expects to complete relocation for about $275 million or approximately $80 million less than its $355 million estimate. According to DOD officials, the relocation of systems from this band has been less expensive than originally estimated because many systems were simply re-tuned to operate in the adjacent 1755-1850 MHz band. The auction of the 1710-1755 MHz band raised almost $6.9 billion in gross winning bids. NTIA expects agencies to complete the relocation effort between 2013 and 2017; therefore, final net auction revenue (auction revenue less relocation costs) may change."
Date:
April 24, 2013
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Terrorist Financing: Agencies Can Improve Efforts to Deliver Counter-Terrorism-Financing Training and Technical Assistance Abroad
Testimony issued by the Government Accountability Office with an abstract that begins "Disrupting terrorists' financing is necessary to impede their ability to organize, recruit, train, and equip adherents. U.S. efforts to strengthen domestic and global security include, among others, the provision of training and technical assistance in countering terrorist financing abroad. An interagency Terrorist Financing Working Group (TFWG), chaired by the U.S. Department of State (State), coordinates the delivery of this training and technical assistance to "priority" countries--those considered most vulnerable to terrorist financing schemes--as well as to other vulnerable countries. In addition, the Department of the Treasury (Treasury) Office of Foreign Assets Control (OFAC) leads U.S. efforts to block access to designated terrorists' assets that are subject to U.S. jurisdiction. In response to multiple congressional requesters, GAO examined U.S. efforts to combat terrorist financing abroad, publishing the report in October 2005. In this testimony, GAO discusses the report's findings about challenges related to (1) TFWG's coordination of the counter-terrorism-financing training and technical assistance abroad and (2) Treasury's measurement of results and provision of information needed to assess OFAC's efforts to block terrorist assets."
Date:
April 6, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Rebuilding Iraq: Governance, Security, Reconstruction, and Financing Challenges
Testimony issued by the Government Accountability Office with an abstract that begins "The United States, along with coalition partners and various international organizations, has undertaken a challenging and costly effort to stabilize and rebuild Iraq following multiple wars and decades of neglect by the former regime. This enormous effort is taking place in an unstable security environment, concurrent with Iraqi efforts to transition to its first permanent government. In November 2005, the President issued the National Strategy for Victory in Iraq. According to the strategy, victory will be achieved when Iraq is peaceful, united, stable, secure, well integrated into the international community, and a full partner in the global war on terror. In this testimony, GAO discusses the key challenges that the United States, international community, and Iraq face in rebuilding and stabilizing Iraq. This statement is based on four reports GAO has issued to the Congress since July 2005 and recent trips to Iraq. Since July 2005, GAO issued reports on (1) the status of funding and reconstruction efforts in Iraq, the progress achieved, and challenges faced in rebuilding Iraq's infrastructure; (2) U.S. efforts in the water and sanitation sector; and (3) U.S. assistance for the January 2005 Iraqi …
Date:
April 25, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
National Airspace System: Progress and Ongoing Challenges for the Air Traffic Organization
Testimony issued by the Government Accountability Office with an abstract that begins "Congress's formation of the Air Traffic Organization (ATO) and the Joint Planning and Development Office (JPDO), both within the Federal Aviation Administration (FAA), represent the latest efforts to address the monumental challenges of modernizing the national airspace system (NAS) during the first quarter of the twenty-first century. For more than two decades, FAA has been working to modernize the air traffic control (ATC) system, but projects have repeatedly missed cost, schedule, and performance targets. Consequently, ATC modernization has been on GAO's list of high-risk federal programs since 1995. The ATO's focus is on a rolling 10- year outlook to operate and modernize the NAS. By contrast, the JPDO's vision is longer term, focused on coordinating the research efforts of diverse federal agencies to achieve a common goal of meeting potential air traffic demands in 2025. This statement discusses (1) GAO's assessment of the ATO's efforts to date in addressing some of the key challenges for the ATC modernization program and (2) challenges that lie ahead for the ATO and options that it could consider in addressing the needs of the NAS over the next decade, as well as …
Date:
April 14, 2005
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
International Journal of Government Auditing, April 2000, Vol. 27, No. 2 (German Version)
Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institution (INTOSAI) includes articles concerning: (1) auditing in the South Pacific; (2) new training infrastructure in the Asian Organization of Supreme Audit Institutions; (3) national responsibilities and international activities of selected Supreme Audit Institutions; (4) the office of the Auditor General of Mexico; (5) reports in print; and (6) activities within INTOSAI."
Date:
April 1, 2000
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library
Housing Government-Sponsored Enterprises: A New Oversight Structure Is Needed
Testimony issued by the Government Accountability Office with an abstract that begins "Serious concerns exist regarding the risk management practices and the federal oversight of the housing government-sponsored enterprises (GSE)--Fannie Mae, Freddie Mac, and the Federal Home Loan Bank System (FHLBank System), which had combined obligations of $4.6 trillion as of year-end 2003. In 2003, Freddie Mac disclosed significant accounting irregularities. In 2004, the Office of Federal Housing Enterprise Oversight (OFHEO) cited Fannie Mae for accounting irregularities and earnings manipulation. Fannie Mae has to restate its financial statements for 2001-2004 and OFHEO has required the GSE to develop a capital restoration plan. Also in 2004, the FHLBanks of Chicago and Seattle entered into written agreements with their regulator, the Federal Housing Finance Board (FHFB), to implement changes to enhance their risk management. To assist Congress in its housing GSE oversight, this testimony provides information on GSEs' missions and risks, the current regulatory structure, and proposed regulatory reforms."
Date:
April 21, 2005
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Coast Guard: Observations on Acquisition Management and Efforts to Reassess the Deepwater Program
Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. Coast Guard manages a broad major acquisition portfolio. GAO has reported extensively on the Coast Guard's significant challenges with its major acquisition programs, including its Deepwater Program. GAO has also recognized steps the Coast Guard has taken to improve acquisition management. Additionally, GAO has recommended that the Coast Guard complete a review of the Deepwater Program to clarify the mix of assets that are needed to meet mission needs and trade-offs while considering fiscal constraints, because the program had exceeded its $24.2 billion baseline. This testimony updates (1) Coast Guard efforts to manage major acquisitions, (2) challenges programs are facing in the areas of cost and schedule, and (3) the status of the Deepwater fleet mix analysis. This statement is largely based on GAO-11-480, which is being issued today. In that report, GAO recommended that the Coast Guard formalize its database of agreements with the Department of Defense (DOD). The Department of Homeland Security agreed with the recommendation. This statement also draws from prior GAO reports and ongoing work related to Deepwater. GAO reviewed the first phase of the Coast Guard's fleet mix analysis, contract documents, …
Date:
April 13, 2011
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Fiscal Year 2010 Performance Plan
Other written product issued by the Government Accountability Office with an abstract that begins "This report presents the Government Accountability Office's (GAO) Performance Plan for Fiscal Year 2010. In the spirit of the Government Performance and Results Act, this annual plan informs the Congress and the American people about what we expect to accomplish on their behalf in the coming fiscal year. It sets forth our plan to make progress toward achieving our strategic goals for serving the Congress and the American people. This framework not only shows the relationship between our strategic goals and strategic objectives, but also show major themes that could potentially affect our work."
Date:
April 13, 2009
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Wildland Fire Management: Progress and Future Challenges, Protecting Structures, and Improving Communications
Testimony issued by the Government Accountability Office with an abstract that begins "Wildland fires are increasingly threatening communities and ecosystems. In recent years, they have become more intense due to excess vegetation that has accumulated, partly as a result of past suppression efforts. The cost to suppress these fires is increasing and, as more people move into fire-prone areas near wildlands, the number of homes at risk is growing. During these wildland fires, effective communications among the public safety agencies responding from various areas is critical, but can be hampered by incompatible radio equipment. This testimony discusses (1) progress made and future challenges to managing wildland fire, (2) measures to help protect structures, and (3) the role of technology in improving responder communications during fires. It is based on two GAO reports: Wildland Fire Management: Important Progress Has Been Made, but Challenges Remain to Completing a Cohesive Strategy (GAO-05-147, Jan. 14, 2005) and Technology Assessment: Protecting Structures and Improving Communications during Wildland Fires (GAO-05-380, Apr. 26, 2005)."
Date:
April 26, 2005
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Fiscal Year 2007 Budget Request: U.S. Government Accountability Office
Testimony issued by the Government Accountability Office with an abstract that begins "We are pleased to appear before the Congress today in support of 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 Congress'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 …
Date:
April 26, 2006
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Aviation Security: TSA Is Taking Steps to Validate the Science Underlying Its Passenger Behavior Detection Program, but Efforts May Not Be Comprehensive
Testimony issued by the Government Accountability Office with an abstract that begins "The attempted passenger aircraft bombing of Northwest flight 253 on December 25, 2009, provided a vivid reminder that the civil aviation system remains an attractive terrorist target. To enhance aviation security, in October 2003 the Department of Homeland Security's (DHS) Transportation Security Administration (TSA) began testing of its Screening of Passengers by Observation Techniques (SPOT) program to identify persons who may pose a risk to aviation security. The SPOT program utilizes behavior observation and analysis techniques to identify potentially high-risk passengers. This testimony provides information on (1) the extent to which TSA has validated the scientific basis for SPOT and (2) other operational challenges. This statement is based on a prior report GAO issued in May 2010 on SPOT, including selected updates made in March 2011. For the updates, GAO reviewed documentation on TSA's progress in implementing the report's recommendations."
Date:
April 6, 2011
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Fiscal Year 2011 Budget Request: U.S. Government Accountability Office
Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the U.S. Government Accountability Office's (GAO) budget request for fiscal year 2011. In fiscal year 2009, GAO supported congressional decision making and oversight on a range of critical issues, including the government's efforts to help stabilize financial markets and address the most severe recession since World War II. In addition to providing oversight for the 2008 Economic Stabilization Act and the American Recovery and Reinvestment Act of 2009 (Recovery Act), we continued to provide the Congress updates on programs that are at high risk for waste, fraud, abuse, and mismanagement or are in need of broad reform, and delivered advice and analyses on a broad array of pressing domestic and international issues that demand urgent attention and continuing oversight. These include modernizing the regulatory structure for financial institutions and markets to meet 21st century demands; controlling escalating health care costs and providing more effective oversight of medical products; restructuring the U.S. Postal Service to ensure its financial stability; and improving the Department of Defense's management approaches to issues ranging from weapons system acquisitions to accounting for weapons provided to Afghan security forces. Overall, we responded …
Date:
April 15, 2010
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Health-Care-Associated Infections in Hospitals: Leadership Needed from HHS to Prioritize Prevention Practices and Improve Data on These Infections
Testimony issued by the Government Accountability Office with an abstract that begins "According to the Centers for Disease Control and Prevention (CDC), health-care-associated infections (HAI)--infections that patients acquire while receiving treatment for other conditions--are estimated to be 1 of the top 10 causes of death in the nation. This statement summarizes a report issued in March and released today, Health-Care-Associated Infections in Hospitals: Leadership Needed from HHS to Prioritize Prevention Practices and Improve Data on These Infections (GAO-08-283). In this report, GAO examined (1) CDC's guidelines for hospitals to reduce or prevent HAIs and what HHS does to promote their implementation, (2) Centers for Medicare & Medicaid Services' (CMS) and hospital accrediting organizations' required standards for hospitals to reduce or prevent HAIs, and (3) HHS programs that collect data related to HAIs and integration of the data across HHS. To conduct the work, GAO reviewed documents and interviewed HHS agency and accrediting organization officials."
Date:
April 16, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
NASA: Challenges in Completing and Sustaining the International Space Station
Testimony issued by the Government Accountability Office with an abstract that begins "The International Space Station (ISS), the most complex scientific space project ever attempted, remains incomplete. NASA expects the station's final construction cost will be $31 billion and expects sustainment costs through the station's planned retirement in fiscal year 2016 to total $11 billion. The space shuttle, the only vehicle capable of transporting large segments of the station into orbit, is critical to its completion. NASA plans to complete ISS assembly and retire the shuttle in 2010 in order to pursue a new generation of space flight vehicles, which will not begin to be available until 2015. To provide crew rotation and logistical support during this 5-year gap, NASA plans to rely on spacecraft developed by the commercial sector and other countries. In light of these circumstances, GAO examined the risks and challenges NASA faces in (1) completing assembly of the ISS by 2010 and (2) providing logistics and maintenance to the ISS after 2010. GAO's work to accomplish this included reviewing budget, planning, and other documents from NASA; reviewing NASA officials' testimonies; and interviewing NASA and foreign space program officials."
Date:
April 24, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Elections: All Levels of Government Are Needed to Address Electronic Voting System Challenges
Testimony issued by the Government Accountability Office with an abstract that begins "Since the 2000 national elections, concerns have been raised by various groups regarding the election process, including voting technologies. Beginning in 2001, GAO published a series of reports examining virtually every aspect of the elections process. GAO's complement of reports was used by Congress in framing the Help America Vote Act of 2002, which, among other things, provided for replacement of older voting equipment with more modern electronic voting systems and established the Election Assistance Commission (EAC) to lead the nation's election reform efforts. GAO's later reports have raised concerns about the security and reliability of these electronic voting systems, examined the EAC's efforts to address these concerns, and surveyed state and local officials about practices used during the 2004 election, as well as plans for their systems for the 2006 election. Using its published work on electronic voting systems, GAO was asked to testify on (1) the contextual role and characteristics of electronic voting systems, (2) the range of security and reliability concerns that have been reported about these systems, (3) the experiences and management practices of states and local jurisdictions regarding these systems, and (4) the …
Date:
April 18, 2007
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
VA Health Care: Recruitment and Retention Challenges and Efforts to Make Salaries Competitive for Nurse Anesthetists
Testimony issued by the Government Accountability Office with an abstract that begins "Certified registered nurse anesthetists (CRNA), registered nurses who have completed a master's degree program in nurse anesthesia, provide the majority of anesthesia care in the Department of Veterans Affairs (VA) medical facilities. There are approximately 500 VA-employed CRNAs (VA CRNA) who provide care to veterans in VA medical facilities. While the demand for CRNAs has increased, many employed by VA are nearing retirement eligibility age. Concerns have been raised about the challenges VA may face in making VA CRNA salaries competitive in order to maintain its VA CRNA workforce, particularly in local markets that can be highly competitive. This testimony is based on GAO work reported in VA Health Care: Many Medical Facilities Have Challenges in Recruiting and Retaining Nurse Anesthetists, (GAO-08-56, Dec. 13, 2007). This testimony (1) identifies workforce challenges that VA medical facilities experience related to VA CRNAs, and (2) identifies a key mechanism that VA medical facilities have to help make VA CRNA salaries competitive and the extent to which VA facilities use this mechanism. For the December 2007 report, GAO analyzed surveys sent to VA chief anesthesiologists, VA human resources officers, and VA CRNAs. …
Date:
April 9, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
VA and DOD Health Care: Progress Made on Implementation of 2003 President's Task Force Recommendations on Collaboration and Coordination, but More Remains to Be Done
Correspondence issued by the Government Accountability Office with an abstract that begins "Improving collaboration and health resource sharing between the Department of Veterans Affairs (VA) and the Department of Defense (DOD) has been the focus of numerous efforts by Congress and the executive branch for more than two decades. In 1982, Congress passed the Veterans' Administration and Department of Defense Health Resources Sharing and Emergency Operations Act (Sharing Act), which authorized VA and DOD health care facilities to partner and enter into sharing agreements to buy, sell, and barter medical and support services. Since then, Congress has passed additional legislation to continue to promote VA and DOD health resource sharing. However, in previous work we have pointed out continuing barriers to such efforts, including incompatible computer systems that affect the exchange of patient health information, inconsistent reimbursement and budgeting policies, and burdensome processes for approving agreements between the departments. On May 28, 2001, the President established the 15-member President's Task Force to Improve Health Care Delivery for Our Nation's Veterans. The task force's mission was to identify ways to improve coordination and sharing between VA and DOD in order to improve health care for servicemembers and veterans. The task force …
Date:
April 30, 2008
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Medicaid and CHIP: Reports for Monitoring Children's Health Care Services Need Improvement
Correspondence issued by the Government Accountability Office with an abstract that begins "Medicaid and the Children's Health Insurance Program (CHIP)--two joint federal-state health care programs for low-income families and children--play a critical role in addressing the health care needs of children. In 2008, more than 36 million children in the United States received health care coverage through Medicaid or CHIP. Like all children, children covered by Medicaid and CHIP may have health care conditions that could warrant care from primary care or specialist providers. At the same time, a significant number of children in Medicaid and CHIP may not be receiving basic preventive care, which these programs generally cover. For example, we reported in 2009 that, on the basis of parents' reports in national surveys, about 40 percent of children in Medicaid and CHIP had not had a well-child checkup over a 2-year period. Many state Medicaid and CHIP programs and other health care purchasers have started initiatives to improve care coordination for children and provide children with access to networks of care. For the purposes of this report, care coordination is broadly defined as a process in which an individual or group helps to arrange a patient's primary and …
Date:
April 5, 2011
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Post-Hearing Questions Related to the Department of Defense's National Security Personnel System
Correspondence issued by the Government Accountability Office with an abstract that begins "GAO was asked to respond to congressional requests regarding questions about a previous testimony entitled, "Critical Mission: Ensuring the Success of the National Security Personnel System.""
Date:
April 29, 2005
Creator:
United States. Government Accountability Office.
System:
The UNT Digital Library
Status of FEMA's FY03 Pre-Disaster Mitigation Program
Correspondence issued by the General Accounting Office with an abstract that begins "The Federal Emergency Management Agency (FEMA) provides federal disaster assistance to help those in need respond to, prepare for, and recover from disasters. As the costs for disaster assistance have risen, FEMA has made disaster mitigation a primary goal in its efforts to reduce the long-term cost of disasters and minimize risk to property and individuals from natural or man-made hazards. Previous FEMA mitigation grant programs were formula-based and provided funds both prior to and after a disaster occurred. Fiscal Year 2003, marks the first-time FEMA has implemented a grant program that awards funds for mitigation activities on a competitive basis. This report presents information on (1) FEMA's processes and criteria for awarding planning and competitive pre-disaster mitigation grants to states and localities, and (2) the status of FEMA's efforts to implement the Fiscal Year 2003 Pre-Disaster Mitigation Program."
Date:
April 28, 2004
Creator:
United States. General Accounting Office.
System:
The UNT Digital Library