Resource Type

[Memorandum of Meeting: Naval Air Depot Cherry Point, May 24, 2005] (open access)

[Memorandum of Meeting: Naval Air Depot Cherry Point, May 24, 2005]

Memorandum of Meeting with Naval Air Depot Cherry Point staff regarding the initial introduction/orientation for the BRAC staff visit.
Date: May 24, 2005
Creator: United States. Defense Base Closure and Realignment Commission.
System: The UNT Digital Library
[Memorandum of Meeting: Naval Air Depot Cherry Point, May 27, 2005] (open access)

[Memorandum of Meeting: Naval Air Depot Cherry Point, May 27, 2005]

Memorandum of Meeting with Naval Air Depot Cherry Point staff to close out the BRAC visit to Cherry Point.
Date: May 27, 2005
Creator: United States. Defense Base Closure and Realignment Commission.
System: The UNT Digital Library
[Memorandum of Meeting: Naval Hospital Cherry Point, North Carolina, May 25, 2005] (open access)

[Memorandum of Meeting: Naval Hospital Cherry Point, North Carolina, May 25, 2005]

Memorandum of Meeting with Naval Hospital, Marine Corps Air Station Cherry Point officers regarding initial introduction/orientation of BRAC staff visit.
Date: May 25, 2005
Creator: United States. Defense Base Closure and Realignment Commission.
System: The UNT Digital Library
[Memorandum of Meeting: Naval Hospital Cherry Point, North Carolina, May 26, 2005] (open access)

[Memorandum of Meeting: Naval Hospital Cherry Point, North Carolina, May 26, 2005]

Memorandum of Meeting with Naval Hospital Cherry Point, Craven Regional Medical Center, and Carteret General Hospital staff regarding the assessment of the community hospitals' ability to handle Naval Hospital Cherry Point's in-patient care.
Date: May 26, 2005
Creator: United States. Defense Base Closure and Realignment Commission.
System: The UNT Digital Library
Accounting Profession: Oversight, Auditor Independence, and Financial Reporting Issues (open access)

Accounting Profession: Oversight, Auditor Independence, and Financial Reporting Issues

Correspondence issued by the General Accounting Office with an abstract that begins "The accounting system's self-regulatory system for auditors, which largely depends on voluntary contributions from the accounting industry, is plagued by fragmentation, lack of coordination, poor communication, and conflicts of interest. In GAO's view, the current self-regulatory system is broken, and oversight by the Securities and Exchange Commission (SEC) has fallen short in protecting the public interest. Because of the important role played by independent auditors, GAO believes that direct government intervention is needed to create a new body to oversee the auditing of public companies by the accounting profession. Concerns about the timeliness, relevancy, and transparency of the financial reporting model could be addressed by closer cooperation between SEC and the Financial Accounting Standards Board (FASB), adequate and independent funding for FASB operations, and periodic reporting to Congress on FASB matters."
Date: May 3, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Fisheries Management: Alleged Misconduct of Members and Staff of the Western Pacific Fishery Management Council (open access)

Fisheries Management: Alleged Misconduct of Members and Staff of the Western Pacific Fishery Management Council

Correspondence issued by the Government Accountability Office with an abstract that begins "In recent years, several Hawaii-based conservation advocacy organizations and others have raised a variety of concerns about the conduct of members and staff of the Western Pacific Fishery Management Council (Western Pacific Council) related to lobbying and conflicts of interest, among other things. The Western Pacific Council is one of eight regional fishery management councils established by the Magnuson-Stevens Fishery Conservation and Management Act (Magnuson-Stevens Act). The council is responsible for developing management plans for fisheries in federal waters off Hawaii, American Samoa, Guam, the Northern Mariana Islands, and other U.S. Pacific islands. The council has 13 voting members--including 5 designated state and federal fishery managers and 8 members of the public with expertise in commercial and recreational fishing and marine conservation who are appointed by the Secretary of Commerce. The council employs an executive director with a staff of 13 to assist in the performance of its functions. An attorney from the National Oceanic and Atmospheric Administration (NOAA), an agency within the Department of Commerce, advises the council on regulatory and procedural matters and attends all council meetings. The Western Pacific Council currently finances all of its …
Date: May 20, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Statutory Authorities to Prohibit Inspector General Activities (open access)

Statutory Authorities to Prohibit Inspector General Activities

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter provides information Congress requested at the March 25, 2009, hearing entitled The Roles and Responsibilities of Inspectors General within Financial Regulatory Agencies. During the hearing, the former Inspector General (IG) of the Department of Homeland Security (DHS) testified that provisions of the Inspector General Act of 1978, as amended (IG Act), allow the Secretary of the Department of the Treasury to prevent the IG from pursuing an investigation or audit, including the issuance of subpoenas, under certain conditions. Due to concerns about the possible inappropriate use of such authorities, Congress asked GAO to identify federal agencies that possess the authority under the IG Act to prohibit audits and investigations by their offices of inspectors general (IG offices) and to determine the extent to which such provisions have been used to limit the IGs' activities."
Date: May 8, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Former Members of Congress for 2000 and 1999 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Former Members of Congress for 2000 and 1999

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Former Members of Congress for fiscal years 2000 and 1999. 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 general accounting principles."
Date: May 17, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Homeland Security Assistance for Nonprofits: Department of Homeland Security Delegated Selection of Nonprofits to Selected States and States Used a Variety of Approaches to Determine Awards (open access)

Homeland Security Assistance for Nonprofits: Department of Homeland Security Delegated Selection of Nonprofits to Selected States and States Used a Variety of Approaches to Determine Awards

Correspondence issued by the Government Accountability Office with an abstract that begins "The fiscal year 2005 Department of Homeland Security (DHS) appropriation set aside $25 million, of the $885 million appropriated for the Urban Areas Security Initiative (UASI), for grants to eligible nonprofit organizations that the Secretary of Homeland Security determined to be at high risk of international terrorist attack. This letter responds to the conference report that directed GAO to review the validity of the threat and risk factors used by DHS to allocate discretionary grants to nonprofit organizations in fiscal years 2003, 2004, and 2005. Based on our review of DHS's risk methodology for fiscal year 2006, the criteria in the fiscal year 2005 grant application kit, and conversations with Congressional staff about the conference report, we addressed the following objectives: (1) DHS's methodology for determining risk for urban areas and the nonprofit grant program, and DHS implementation of the program; (2) states' efforts to implement the nonprofit grant program in fiscal year 2005, and (3) whether subgrants were made to nonprofits in fiscal years 2003 and 2004, when funds were not specifically set aside for nonprofits."
Date: May 22, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Air Force Aircraft: Preliminary Information on Air Force Tanker Leasing (open access)

Air Force Aircraft: Preliminary Information on Air Force Tanker Leasing

Correspondence issued by the General Accounting Office with an abstract that begins "GAO addressed the Air Force's plan to replace a portion of its KC-135 aerial refueling tanker fleet with leased Boeing 767 aircraft. Although the Air Force has a long term requirement to replace its aging fleet of KC-135 tankers, the urgency of the need in the short term is unclear. The Air Force stated that the leasing arrangement would allow it to acquire new tankers three years earlier than through its most recent procurement plan. This would allow the Air Force to retire old, less capable KC-135s, thus saving maintenance costs on those aircraft. Because the Air Force is still negotiating the lease details, it could not provide information on the cost effectiveness of leasing aircraft instead of purchasing them. Although GAO has not taken a position on the overall policy of leasing versus purchasing defense equipment, it found that, from a cost standpoint, leasing is more expensive in the long run. Because the 767 aircraft is larger than the KC-135, there will be some infrastructure improvement costs, such as for building or modifying hangars, taxiways, and runway aprons. Additional costs would likely include simulators and project management. …
Date: May 15, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Iraq's Transitional Law (open access)

Iraq's Transitional Law

Correspondence issued by the General Accounting Office with an abstract that begins "On June 30, 2004, the Coalition Provisional Authority (CPA) intends to transfer power in Iraq to a fully sovereign Iraqi interim government. CPA and the Iraq Governing Council took a fundamental step toward this goal in March 2004, when they signed the Law of Administration for the State of Iraq for the Transitional Period (hereafter referred to as the transitional law). The transitional law is intended to govern the affairs of Iraq until Iraqis approve a permanent constitution and a permanent Iraqi government takes office. GAO has ongoing and completed work reviewing various aspects of the U.S. effort to reconstruct Iraq. Our ongoing work includes reviewing the costs associated with reconstruction; the process used to award reconstruction contracts; efforts to develop Iraq's security forces; the rebuilding of Iraq's oil, electricity, and water infrastructure; and programs to help Iraq develop a unified, democratic government. For this report, we describe the following information as it exists at this time: (1) the time frames and Iraqi governmental structures established by the transitional law; (2) arrangements in the law for the U.S.-led multinational force, Iraqi security forces, and militias; and (3) mechanisms …
Date: May 25, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
DCPS: Attorneys' Fees for Access to Special Education Opportunities (open access)

DCPS: Attorneys' Fees for Access to Special Education Opportunities

Correspondence issued by the General Accounting Office with an abstract that begins "The District of Columbia Public Schools (DCPS) has been unable to meet the obligation to its special education students under the Individuals with Disabilities Education Act (IDEA). By 1998, DCPS was experiencing serious problems in conducting timely hearings requested by parents under IDEA and in issuing final decisions within the required timelines. This resulted in many complaints and law suits by parents. The amount of attorneys' fees awarded to parties who prevailed in the IDEA cases was costly to the District of Columbia. The District of Columbia Appropriations Acts for fiscal years 1999, 2000, and 2001 limited the amount of appropriated funds that could be paid to an attorney representing a prevailing party in an action brought against DCPS under IDEA. GAO reviewed DCPS's IDEA awards and payments for fiscal years 1999, 2000, and 2001 to determine if they exceeded the acts' limitations. GAO found that the limitations had little impact on the total amount awarded by the courts for the attorney's fees. The limitations apply only to the amount that the District of Columbia could pay to a prevailing party under IDEA and not the amount that …
Date: May 22, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Federal Reserve Banks: Areas for Improvement in Information Security Controls (open access)

Federal Reserve Banks: Areas for Improvement in Information Security 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, 2008 and 2007. As part of these audits, we performed a review of the general and application information security 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, 2008 and 2007, we concluded that BPD maintained, in all material respects, effective internal control relevant to the Schedule of Federal Debt related to financial reporting and compliance with applicable laws and regulations as of September 30, 2008, that provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the Schedule of Federal Debt would be prevented or detected on a timely basis. However, we found deficiencies involving information security controls that we do …
Date: May 29, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Strategies to Manage Improper Payments: Learning From Public and Private Sector Organizations (Exposure Draft) (Superseded by GAO-02-69G) (open access)

Strategies to Manage Improper Payments: Learning From Public and Private Sector Organizations (Exposure Draft) (Superseded by GAO-02-69G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-02-69G, Strategies to Manage Improper Payments: Learning From Public and Private Sector Organizations, October 2001. This executive guide is intended to identify effective practices and provide case illustrations and other information for federal agencies' consideration when developing strategies and planning and implementing actions to manage improper payments in their programs."
Date: May 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Lessons Learned for Protecting and Educating Children after the Gulf Coast Hurricanes (open access)

Lessons Learned for Protecting and Educating Children after the Gulf Coast Hurricanes

Correspondence issued by the Government Accountability Office with an abstract that begins "In August and September 2005, Hurricanes Katrina and Rita caused devastating damage to states along the Gulf Coast. In the aftermath of the storms, many questions were raised about the status of the thousands of children living in the affected areas. We prepared this preliminary information under the Comptroller General's authority to learn more about (1) the number of missing children and the challenges and lessons learned in locating them; (2) the number of foster and other children receiving child welfare services in Louisiana, in particular, who were affected by the storm, and the challenges and lessons learned in locating and serving them; and (3) the number of schoolchildren displaced by the storm, the damage to their schools, and the challenges and lessons learned for educating displaced school-aged children."
Date: May 11, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Visa Operations at U.S. Posts in Canada (open access)

Visa Operations at U.S. Posts in Canada

Correspondence issued by the General Accounting Office with an abstract that begins "On October 21, 2002, we reported that consular staff at posts around the world held different views on balancing national security and customer service in the process of adjudicating visas. Since then, the Department of State's Bureau of Consular Affairs has underscored the importance of visa operations in protecting our nation's security and implemented many changes in visa processing to tighten security screening for applicants worldwide. Because of Canada's proximity to the United States and the fact that many nationals from countries of concern apply for U.S. visas in Canada, Congress asked us to obtain the views of U.S. consular officers in Canada regarding the visa process. In response, we are providing information from consular staff who adjudicate U.S. visas in Canada regarding their perceptions of the importance of national security in the visa process, including impediments that could interfere with efforts to make security a top priority in visa processing."
Date: May 18, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
DOD Personnel Clearances: Funding Challenges and Other Impediments Slow Clearances for Industry Personnel (open access)

DOD Personnel Clearances: Funding Challenges and Other Impediments Slow Clearances for Industry Personnel

A statement of record issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is responsible for about 2 million active personnel security clearances. About one-third of the clearances are for industry personnel working on contracts for DOD and more than 20 other executive agencies. Delays in determining eligibility for a clearance can heighten the risk that classified information will be disclosed to unauthorized sources and increase contract costs and problems attracting and retaining qualified personnel. On April 28, 2006, DOD announced it had stopped processing security clearance applications for industry personnel because of an overwhelming volume of requests and funding constraints. GAO has reported problems with DOD's security clearance processes since 1981. In January 2005, GAO designated DOD's program a high-risk area because of longstanding delays in completing clearance requests and an inability to accurately estimate and eliminate its clearance backlog. For this statement GAO addresses: (1) key points in the billing dispute between DOD and OPM and (2) some of the major impediments affecting clearances for industry personnel."
Date: May 17, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Posthearing Questions Related to Strategic Human Capital Management (open access)

Posthearing Questions Related to Strategic Human Capital Management

Correspondence issued by the General Accounting Office with an abstract that begins "On April 8, GAO testified before the Subcommittee on Civil Service and Agency Reform, House Committee on Government Reform and the Subcommittee on Oversight of Government Management, the Federal Workforce, and the District of Columbia, Senate Committee on Governmental Affairs at a hearing on "The Human Capital Challenge: Offering Solutions and Delivering Results". This letter responds to requests from Chairman Voinovich, Chairwoman Davis, and Senator Carper that we provide answers to follow-up questions from the hearing."
Date: May 22, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Posthearing Questions Related to Strategic Human Capital Management and Endangered Species (open access)

Posthearing Questions Related to Strategic Human Capital Management and Endangered Species

Correspondence issued by the General Accounting Office with an abstract that begins "This letter contains GAO's response to questions for the record from the House Committee on Armed Services' May 1, 2003, hearing on "The Defense Transformation for the 21st Century Act." Congressmen Neil Abercrombie and Sylvestre Reyes submitted the questions."
Date: May 21, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Defense Inventory: Air Force Item Manager Views of Repair Parts Issues Consistent With Issues Reported in the Past (open access)

Defense Inventory: Air Force Item Manager Views of Repair Parts Issues Consistent With Issues Reported in the Past

Correspondence issued by the General Accounting Office with an abstract that begins "Since 1990 we have consistently identified the Department of Defense's (DOD) management of secondary inventory (spare and repair parts, medical supplies, and other items to support the operating forces) as a high-risk area because inventory levels were too high and management systems and procedures were ineffective. In addition, DOD has attributed readiness problems to parts shortages. Previously, we reported on the wide variety of reasons for inventory of spare parts being above or below the levels needed to satisfy current inventory requirements. This is one in a series of reports addressing defense inventory vulnerabilities to fraud, waste, and abuse. Congress asked that we specifically obtain the views about defense inventory imbalances from item managers, i.e., those who are responsible for maintaining the right amount of inventory."
Date: May 21, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
FTS2001: Improving the Revenue Estimation Process (open access)

FTS2001: Improving the Revenue Estimation Process

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the General Services Administration's (GSA) revenue estimation process for its Federal Technology Service (FTS) 2001 long-distance telecommunications services program."
Date: May 8, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Military Personnel: DOD Needs Data to Determine if Active Duty Service Has an Impact on the Ability of Guard and Reservists to Maintain Their Civilian Professional Licenses or Certificates (open access)

Military Personnel: DOD Needs Data to Determine if Active Duty Service Has an Impact on the Ability of Guard and Reservists to Maintain Their Civilian Professional Licenses or Certificates

Correspondence issued by the Government Accountability Office with an abstract that begins "Since 2001, the Department of Defense (DOD) has relied on more than 600,000 members of the National Guard and Reserve components to support various operations abroad and at home. In particular, from September 2001 to July 2007, the department deployed more than 434,000 reservists to support operations in DOD's Central Command area of responsibility that includes Afghanistan and Iraq. Furthermore, DOD has modified its mobilization policy, which had previously limited the cumulative amount of time that reservists could be involuntarily called to active duty for the Global War on Terrorism. Under DOD's new policy, which went into effect in January 2007, involuntary mobilizations for reserve component service members are generally limited to no more than 12 months, and there are no cumulative limits on these involuntary mobilizations. While on active duty, reservists may be unable to take the required professional development courses or periodic tests needed to retain their professional currency in fields such as accounting or software engineering. The Uniformed Services Employment and Reemployment Rights Act (USERRA) protects rights of qualifying National Guard members, reservists, and certain other members of the uniformed services returning to their civilian …
Date: May 27, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
General Services Administration Could Better Manage Unexpended Construction Balances and Make Its Budget More Transparent (open access)

General Services Administration Could Better Manage Unexpended Construction Balances and Make Its Budget More Transparent

Correspondence issued by the Government Accountability Office with an abstract that begins "The General Services Administration (GSA) is the federal government's principal real estate agent, with responsibilities including constructing, leasing, and maintaining a variety of facilities--such as office buildings, courthouses, border stations, and laboratories--that it rents to federal agencies. GSA's construction projects, which can span several years, are authorized to carry forward fund balances from year to year in its construction and facility accounts for these projects. GSA is responsible for keeping track of and managing these balances to ensure that any unexpended funds that remain after projects are completed are redirected to other construction project needs within the agency. GSA is required to identify construction projects that are estimated to cost in excess of established thresholds and obtain congressional approval for them. Funding for these projects exists in two accounts: (1) Construction and Acquisition and (2) Repairs and Alterations. For the purposes of this report, we refer to them as GSA's construction accounts. Additionally, the studies required for construction projects are among the items funded in the Building Operations account and we decided to include this account in our review. For purposes of this report, we refer to this …
Date: May 9, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Technology Transfer: NNSA Did Not Implement the Technology Infrastructure Pilot Program (open access)

Technology Transfer: NNSA Did Not Implement the Technology Infrastructure Pilot Program

Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Energy is required to establish a technology infrastructure pilot program to improve technology partnership activities. The National Nuclear Security Administration (NNSA), in April 2002, reported that it was unable to implement the technology infrastructure pilot program in fiscal year 2001, because of other programming priorities. NNSA also said that it did not have any immediate plans to implement the pilot program in fiscal year 2002. Although it has not funded the pilot program, NNSA stated that it supports technology partnerships with private entities that fulfill mission requirements and agreed that the "cluster" type of infrastructure that the pilot program would promote is important for its facilities because community and economic development are enhanced."
Date: May 10, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library