Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the General Federation of Women's Clubs for Fiscal Years 2000-2002 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the General Federation of Women's Clubs for Fiscal Years 2000-2002

Correspondence issued by the General Accounting Office with an abstract that begins "We reviewed the audit reports covering the financial statements of the General Federation of Women's Clubs, for fiscal years 2002, 2001 and 2000. GAO's review disclosed no reportable instances of noncompliance with the financial reporting requirements of the law. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: August 7, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Financial Management: Long-standing Financial Systems Weaknesses Present a Formidable Challenge (open access)

Financial Management: Long-standing Financial Systems Weaknesses Present a Formidable Challenge

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Financial Management Improvement Act of 1996 (FFMIA) requires the 24 Chief Financial Officers (CFO) Act agencies to implement and maintain financial management systems that comply substantially with (1) federal financial management systems requirements, (2) federal accounting standards, and (3) the U.S. Government Standard General Ledger (SGL). FFMIA also requires GAO to report annually on the implementation of the act. This report, primarily based on GAO and inspectors general reports, discusses (1) the problems that continued to affect agencies systems' FFMIA compliance in fiscal year 2006 and (2) the initiatives under way to help move federal financial management toward FFMIA compliance."
Date: August 3, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Contract Management: Service Contracting Trends and Challenges (open access)

Contract Management: Service Contracting Trends and Challenges

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed several issues concerning service contracting trends and challenges facing the government. The government has had long-standing difficulties in managing service contracts, and it is clear that agencies are not doing all they can to ensure that they are acquiring services that meet their needs in a timely and cost-effective manner. Agencies have begun efforts to address their strategic human capital needs; however, no agency has completed a strategic human capital management plan for their acquisition workforce. Overall, agencies' plans reflected different levels of attention to human capital, ranging from merely identifying human capital challenges to putting forward solutions to address those challenges, such as by defining actual plans, committing resources, and assigning accountability."
Date: August 22, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
International Marriage Broker Regulation Act of 2005: Agencies Have Implemented Some, but Not All of the Act's Requirements (open access)

International Marriage Broker Regulation Act of 2005: Agencies Have Implemented Some, but Not All of the Act's Requirements

A letter report issued by the Government Accountability Office with an abstract that begins "The International Marriage Broker Regulation Act of 2005 (IMBRA) was enacted to address issues of domestic violence and abuse against noncitizens (beneficiaries) married or engaged to U.S. citizens (petitioners) who have petitioned for them to immigrate to the U.S., including those who met through an international marriage broker (IMB). IMBRA mandated that GAO study the act's impact on the visa process for noncitizen spouses and fiance(e)s. This report addresses the extent to which the U.S. Citizenship and Immigration Services (USCIS), a component of the Department of Homeland Security (DHS); the Department of State (DOS); and the Department of Justice (DOJ) have implemented IMBRA, and the extent to which USCIS and DOS have collected and maintained data for this GAO report as required by IMBRA. To address these objectives, GAO reviewed the act and related legislation, analyzed IMBRA implementation guidance and available data on applications filed, and interviewed officials at USCIS, DOS, and DOJ."
Date: August 8, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Registered Apprenticeship Programs: Labor Can Better Use Data to Target Oversight (open access)

Registered Apprenticeship Programs: Labor Can Better Use Data to Target Oversight

A letter report issued by the Government Accountability Office with an abstract that begins "Between 2002 and 2012 nearly 850,000 jobs will open in the construction industry; experts predict that there will not be enough skilled workers to fill them. This has heightened concerns about program outcomes and program quality in the nation's apprenticeship system and the U.S. Department of Labor's oversight of it. GAO assessed (1) the extent to which Labor monitors registered apprenticeship programs in the states where it has direct oversight, (2) its oversight activities in states that do their own monitoring, and (3) the outcomes for construction apprentices in programs sponsored by employers and unions in relation to programs sponsored by employers alone."
Date: August 29, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Criminal Justice Statistics for Washington, D.C., and Other Major Cities (open access)

Criminal Justice Statistics for Washington, D.C., and Other Major Cities

Correspondence issued by the General Accounting Office with an abstract that begins "This report presents criminal justice statistics for the District of Columbia and other major cities based on (1) Crime Index data and (2) arrestees' drug testing data. The 1999 Crime Index total rates for these large cities ranged from a high of 10,416 offenses per 100,000 inhabitants in Detroit, Michigan, to a low of 2,944 offenses per 100,000 inhabitants in San Jose, California. For Washington, D.C., the 1999 Crime Index total rate was 8,062 offenses per 100,000 inhabitants. According to a recent National Institute of Justice (NIJ) report, 69 percent of the adult males arrested in the District of Columbia in calendar year 1999 tested positive for at least one type of drug. This figure was five percentage points higher than the median rate (64 percent) of the use of any drug among the adult males arrested that year in the 34 urban sites covered by NIJ's report."
Date: August 17, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Public Transportation: Requirements for Smaller Capital Projects Generally Seen as Less Burdensome (open access)

Public Transportation: Requirements for Smaller Capital Projects Generally Seen as Less Burdensome

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Transit Administration's (FTA) Capital Investment Grant program funds, among other things, projects for fixed-guideway systems--often called New Starts projects. In 2005, the Safe, Accountable, Flexible, Efficient Transportation Equity Act-A Legacy for Users (SAFETEA-LU) established a category of lower-cost projects--Small Starts--which expands project eligibility and offers streamlined requirements. FTA subsequently created the Very Small Starts category with a further streamlined process for very low-cost projects. Exempt projects, those receiving under $25 million and typically designated by Congress, also have a simplified process. As part of GAO's annual mandate to review New Starts, this report describes (1) the history of Small Starts and Very Small Starts and the type of projects FTA recommended for funding; (2) the project development requirements for Small Starts and Very Small Starts and what stakeholders identify as the advantages and disadvantages of the requirements; and (3) the project development requirements for exempt projects, the projects selected to receive funding, and what stakeholders identify as the advantages and disadvantages of this category. Among other things, GAO analyzed laws, regulations, and agency guidance, and interviewed FTA headquarters staff and stakeholders from 7 FTA …
Date: August 2, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Enterprise Architecture: Leadership Remains Key to Establishing and Leveraging Architectures for Organizational Transformation (open access)

Enterprise Architecture: Leadership Remains Key to Establishing and Leveraging Architectures for Organizational Transformation

A letter report issued by the Government Accountability Office with an abstract that begins "A well-defined enterprise architecture is an essential tool for leveraging information technology (IT) to transform business and mission operations. GAO's experience has shown that attempting to modernize and evolve IT environments without an architecture to guide and constrain investments results in operations and systems that are duplicative, not well integrated, costly to maintain, and ineffective in supporting mission goals. In light of the importance of enterprise architectures, GAO developed a five stage architecture management maturity framework that defines what needs to be done to effectively manage an architecture program. Under GAO's framework, a fully mature architecture program is one that satisfies all elements of all stages of the framework. As agreed, GAO's objective was to determine the status of major federal department and agency enterprise architecture efforts."
Date: August 14, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Electronic Records Archives: The National Archives and Records Administration's Fiscal Year 2006 Expenditure Plan (open access)

Electronic Records Archives: The National Archives and Records Administration's Fiscal Year 2006 Expenditure Plan

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2001, the National Archives and Records Administration (NARA) has been working to acquire the Electronic Records Archives (ERA) system, which is intended to address critical issues in the creation, management, and use of federal electronic records. As required by law, the agency submitted its fiscal year 2006 expenditure plan to the congressional appropriations committees, seeking the release of about $22 million for the development of the system. GAO's objectives in reviewing the expenditure plan were to (1) determine the extent to which the expenditure plan satisfied the legislative conditions specified in the appropriations act; (2) determine the extent to which NARA has implemented GAO's prior recommendations; and (3) provide any other observations about the expenditure plan and the ERA acquisition. We reviewed the expenditure plan and analyzed it against the legislative conditions and assessed NARA's progress in addressing prior recommendations."
Date: August 18, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Chemical Safety Board: Improvements in Management and Oversight Are Needed (open access)

Chemical Safety Board: Improvements in Management and Oversight Are Needed

Correspondence issued by the Government Accountability Office with an abstract that begins "The principal role of the Chemical Safety and Hazard Investigation Board (CSB) is to investigate accidental releases of regulated or extremely hazardous substances to determine the conditions and circumstances that led to the accident and to identify the cause or causes so that similar accidents might be prevented. Accidental releases of these toxic and hazardous chemicals occur frequently and often have serious consequences. CSB reported to Congress that the agency received notification of approximately 900 chemical accidents in calendar year 2007, and that 31 of these accidents were serious or even fatal events that warranted the commitment of CSB investigators. CSB began operating in 1998 as an independent agency created under the Clean Air Act Amendments of 1990. The act directs CSB to (1) investigate and report on the cause or probable cause of any accidental chemical releases from stationary sources resulting in a fatality, serious injury, or substantial property damages; (2) make recommendations to reduce the likelihood or consequences of accidental chemical releases and propose corrective measures; and (3) establish regulations for reporting accidental releases. The agency publishes investigative reports and issues safety studies and videos to …
Date: August 22, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Former Member of Congress for 2002 and 2001 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Former Member of Congress for 2002 and 2001

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviews the audit reports covering the financial statements of the Former Member of Congress for fiscal years 2001 and 2002. GAO found no reportable instances of noncompliance. The audit report included auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: August 7, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Independent Counsel: Expenditure and Other Information for the Office of Independent Counsel Kenneth W. Starr (open access)

Independent Counsel: Expenditure and Other Information for the Office of Independent Counsel Kenneth W. Starr

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the expenditures for the Office of Independent Counsel Kenneth W. Starr, focusing on the office's responses to 46 questions grouped into 11 categories."
Date: August 26, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
NASA: Constellation Program Cost and Schedule Will Remain Uncertain Until a Sound Business Case Is Established (open access)

NASA: Constellation Program Cost and Schedule Will Remain Uncertain Until a Sound Business Case Is Established

A letter report issued by the Government Accountability Office with an abstract that begins "NASA's Constellation program is developing the Ares I Crew Launch Vehicle and the Orion Crew Exploration Vehicle as the agency's first major efforts in a plan to return to the moon and eventually send humans to Mars. GAO has issued a number of reports and testimonies on various aspects of this program, and made several recommendations. GAO was asked to assess NASA's progress in implementing GAO's recommendations for the Ares I and Orion projects, and identify risks the program faces. GAO analyzed NASA plans and schedules, risk mitigation information, and contract performance data relative to knowledge-based acquisition practices identified in prior GAO reports, and interviewed government officials and contractors."
Date: August 26, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Social Security: Coverage for Medical Residents (open access)

Social Security: Coverage for Medical Residents

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed a court ruling that exempted certain medical residents from paying Federal Insurance Contributions Act taxes and Social Security coverage, focusing on: (1) how the Internal Revenue Service (IRS) and the Social Security Administration are proceeding since the court decision; and (2) what decisions IRS has made about refunding taxes for social security paid by medical residents and their employers and the effect of those decisions on the Social Security Trust Funds."
Date: August 31, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Conference on Citizenship for Fiscal Year 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Conference on Citizenship for Fiscal Year 2000

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Conference on Citizenship for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: August 21, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Commercial Activities Panel: Use of Numerical Goals (open access)

Commercial Activities Panel: Use of Numerical Goals

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed two competitive sourcing initiatives to determine whether they are consistent with the sourcing principles recommended by the Commercial Activities Panel. GAO found that, based on their current design, the administration's "performance target" and the fiscal year 2003 Treasury and General Government Appropriations bill, are not fully consistent with the sourcing principles adopted by the Panel. The most relevant recommended principle concerning these initiatives is that sourcing policy should "avoid arbitrary full-time equivalent (FTE) or other arbitrary numerical goals." The Office of Management and Budget (OMB) issued a memorandum in March 2001, setting goals for a percentage of agencies' FTE positions that are to be subjected to public-private competition or directly converted to contractor performance. This OMB initiative is not consistent with the Panel's recommended principles. There is no evidence to indicate that its numerical FTE goals were based on considered research and sound analysis. Any related goals should be based on a review of historical data on sourcing activity in the public and private sectors combined with an analysis of current and emerging market trends."
Date: August 9, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Pension Benefit Guaranty Corporation: More Strategic Approach Needed for Processing Complex Plans Prone to Delays and Overpayments (open access)

Pension Benefit Guaranty Corporation: More Strategic Approach Needed for Processing Complex Plans Prone to Delays and Overpayments

A letter report issued by the Government Accountability Office with an abstract that begins "As the insurer of over 29,000 private sector defined benefit plans, the Pension Benefit Guaranty Corporation (PBGC) may be required to assume responsibility for the plans of a growing number of companies filing bankruptcy due to the recession. Concerns about PBGC's benefit determination process, reductions in benefits due to guarantee limits, and workers' retirement security overall led the chairmen and ranking members of the Senate Health, Education, Labor, and Pensions Committee and the Senate Finance Committee, among others, to ask GAO to study: (1) how long it takes PBGC to make benefit determinations; (2) the extent of overpayments on retirees' benefits; (3) how well PBGC communicates with participants; and (4) the timeliness and accessibility of the appeals process. To conduct this study, GAO reviewed PBGC policies and procedures, analyzed automated data and case files, and interviewed PBGC officials and certain associations, participants, and their representatives from among those most affected by the process."
Date: August 17, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Internal Controls: Federal Disbursement Controls Can Be Strengthened (open access)

Internal Controls: Federal Disbursement Controls Can Be Strengthened

Correspondence issued by the General Accounting Office with an abstract that begins "GAO tested certain internal controls over federal disbursements processed by the Department of the Treasury's Financial Management Service (FMS) in fiscal year 2000. With some exceptions, FMS makes disbursements for all federal agencies through its Regional Financial Centers and Debt Management Operations Center. For fiscal year 2000, FMS reported processing approximately 890 million disbursements totaling more than $1.2 trillion. The centers disburse funds by check, electronic funds transfer (EFT), or Fedwire. FMS reported that these disbursements for fiscal year 2000 included approximately 265 million checks amounting to more than $265 billion, approximately 625 million EFTs amounting to more than $720 billion, and approximately 47,000 Fedwires amounting to more than $275 billion. The centers also process Automated Standard Application for Payments (ASAP) system enrollments. FMS reported the federal agencies authorized payments of over $254 billion in fiscal year 2000 using the ASAP system. This report reviews the results of GAO's (1) follow-up work on previously recommended improvements and corrective actions taken to address such recommendations and (2) fiscal year 2000 testing and related recommendations for improving controls over safeguarding assets and processing and documenting delegation and designation of agency …
Date: August 13, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Commercial Aviation: Legacy Airlines Must Further Reduce Costs to Restore Profitability (open access)

Commercial Aviation: Legacy Airlines Must Further Reduce Costs to Restore Profitability

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2001, the U.S. airline industry has confronted financial losses of previously unseen proportions. From 2001 to 2003, the industry lost $23 billion, and two of the nation's biggest airlines have gone into bankruptcy. To assist airlines, the Congress provided U.S. airlines with $7 billion of direct financial assistance--most recently in the form of $2.4 billion of financial assistance under the 2003 Emergency Wartime Supplemental Appropriations Act. Under the Act and its accompanying conference report, the conferees directed GAO to review measures taken by airlines to reduce costs, improve revenues and profits, and strengthen their balance sheets. The Congress also tasked airlines receiving assistance to report their cost-cutting plans to GAO. GAO was also required to report on the financial condition of the U.S. airline industry by Vision 100--Century of Aviation Reauthorization Act, which became law in January 2004. In consultation with the Congress, GAO agreed to satisfy these directives and report to the Congress on (1) the major challenges to the airline industry since 1998, (2) measures airlines report taking to remain financially viable, (3) the current financial and operating condition of the industry, and …
Date: August 11, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Electronic Warfare: Army Special Operations Acquisition Strategy for Improved Equipment Is Sound (open access)

Electronic Warfare: Army Special Operations Acquisition Strategy for Improved Equipment Is Sound

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the U.S. Special Operations Command's (USSCOM) acquisition strategy for aircraft electronic warfare systems, focusing on the soundness of USSCOM's electronic warfare acquisition strategy in terms of correcting deficiencies and maximizing commonality in its aircraft survivability equipment."
Date: August 23, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Veterans Health Care: Monitoring Is Needed to Determine the Accuracy of Veteran Copayment Charges (open access)

Veterans Health Care: Monitoring Is Needed to Determine the Accuracy of Veteran Copayment Charges

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2010, the Department of Veterans Affairs' (VA) Veterans Health Administration (VHA) billed veterans millions of medical copayment charges totaling more than $1 billon. Witnesses at a 2009 Subcommittee on Health, House Committee on Veterans' Affairs, hearing raised concerns about inappropriate copayment charges, including some associated with veterans' service-connected conditions. As a result, members of the Subcommittee asked GAO to review (1) VHA copayment charge accuracy, including error rates and related causes, and (2) VHA efforts to monitor copayment charge accuracy. To assess the accuracy of VHA's billed copayment charges, GAO evaluated samples of fiscal year 2010 billed and unbilled medical services to determine copayment error rates and related causes. GAO also reviewed VHA practices related to monitoring the accuracy of copayment charges.."
Date: August 29, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Small Business Innovation Research: Observations on Agencies' Data Collection and Eligibility Determination Efforts (open access)

Small Business Innovation Research: Observations on Agencies' Data Collection and Eligibility Determination Efforts

Testimony issued by the Government Accountability Office with an abstract that begins "The Small Business Innovation Development Act of 1982 established the Small Business Innovation Research program (SBIR) to stimulate technological innovation, use small businesses to meet federal research and development (R&D) needs, foster and encourage participation by minority and disadvantaged persons in technological innovation, and increase private sector commercialization of innovations derived from federal R&D. Since the program's inception, GAO has conducted numerous reviews of the SBIR program. This statement summarizes GAO's past findings on the SBIR program's (1) successes and challenges, (2) data collection issues that affect program monitoring and evaluation, and (3) how agencies make eligibility determinations for the program. GAO is not making any new recommendations in this statement."
Date: August 6, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
VA Health Care: Key Challenges to Aligning Capital Assets and Enhancing Veterans' Care (open access)

VA Health Care: Key Challenges to Aligning Capital Assets and Enhancing Veterans' Care

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) operates one of the nation's largest health care systems. In 1999, GAO reported on VA's aged, obsolete capital assets, noting that better management of these assets could significantly reduce VA's operating costs. GAO also noted that VA could reinvest the savings to enhance veterans' health care. In response, VA initiated its Capital Asset Realignment for Enhanced Services (CARES) process to identify what health care services it should provide in which locations through fiscal year 2022. CARES resulted in decisions to realign inpatient services at some VA facilities and to leave services as currently aligned at others. VA did not complete inpatient alignment decisions across VA for long-term care and mental health services and for inpatient services at some facilities because VA lacked sufficient information on demand for such care and other factors. GAO was asked to examine key challenges VA will face in completing and implementing CARES. This report discusses three key challenges: (1) developing information to complete inpatient alignment decisions, (2) improving management of excess property, and (3) determining priorities for purchasing care to improve access. GAO's analysis is …
Date: August 5, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Very Light Jets: Several Factors Could Influence Their Effect on the National Airspace System (open access)

Very Light Jets: Several Factors Could Influence Their Effect on the National Airspace System

A letter report issued by the Government Accountability Office with an abstract that begins "For several years, a number of aviation manufacturers have been designing and testing very light jets, a type of small jet aircraft equipped with advanced technologies and priced below other business jets. Aviation forecasters predict that thousands of very light jets will enter the National Airspace System (NAS) over the next two decades, contributing to the overall growth of the general aviation fleet. While some experts predict that very light jets will be used in ways that are similar to current general aviation aircraft, others predict that they will be used to expand the air taxi market to provide on-demand, point-to-point air transportation. In 2006, the Federal Aviation Administration (FAA) certified the first very light jets for flight. This report identifies (1) current very light jet forecasts and what factors could affect very light jet deliveries, (2) how increasing numbers of very light jets might affect the capacity and safety of the NAS, (3) how FAA is planning to accommodate the entry of very light jets into the NAS, and (4) how very light jets might affect FAA's costs and Airport and Airway Trust Fund revenues. …
Date: August 24, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library