846 Matching Results

Results open in a new window/tab.

Military Training: DOD's Report on the Sustainability of Training Ranges Addresses Most of the Congressional Reporting Requirements and Continues to Improve with Each Annual Update (open access)

Military Training: DOD's Report on the Sustainability of Training Ranges Addresses Most of the Congressional Reporting Requirements and Continues to Improve with Each Annual Update

Correspondence issued by the Government Accountability Office with an abstract that begins "A fundamental principle of military readiness is that the military must train as it intends to fight. Military training ranges provide the primary means to accomplish this goal. The Department of Defense's (DOD) training ranges vary in size from a few acres, for small arms training, to over a million acres for large maneuver exercises and weapons testing, and include broad open ocean areas for offshore training and testing. New advances in military technology, coupled with the complexity of recent military operations in Iraq, Afghanistan, and other locations around the world, generate the need to continually update and maintain DOD's training ranges. Senior DOD and military service officials have reported for some time that they face increasing difficulties in carrying out realistic training at military installations due to outside influences. DOD has defined a number of factors--including competition for broadcast frequencies or airspace, air pollution, noise pollution, endangered species, critical habitats and other protected resources, unexploded ordinance and munitions, urban growth around installations, and civilian access--that it says encroach upon its training ranges and capabilities. Because the military faces obstacles in acquiring new training lands, the preservation and …
Date: October 27, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Financial Management: Improvements Needed in the Navy's Reporting of General Fund Inventory (open access)

Financial Management: Improvements Needed in the Navy's Reporting of General Fund Inventory

Correspondence issued by the General Accounting Office with an abstract that begins "The Navy improved the reporting of its general fund inventory on its fiscal year 1999 financial statement. The Navy properly accounted for equipment and supplies that were not reported in the prior year's statement, which included inventories held by contractors and the Coast Guard. Improvements in the Navy's financial reporting, however, are still needed. GAO found many errors and omissions that continue to affect the accuracy of the Navy's financial reporting. This report summarizes the issues that the Navy needs to address as it compiles its fiscal year 2000 financial information."
Date: October 27, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Credit Unions: Financial Condition Has Improved, but Opportunities Exist to Enhance Oversight and Share Insurance Management (open access)

Credit Unions: Financial Condition Has Improved, but Opportunities Exist to Enhance Oversight and Share Insurance Management

A letter report issued by the General Accounting Office with an abstract that begins "Recent legislative and regulatory changes have blurred some distinctions between credit unions and other depository institutions such as banks. The 1998 Credit Union Membership Access Act (CUMAA) allowed for an expansion of membership and mandated safety and soundness controls similar to those of other depository institutions. In light of these changes and the evolution of the credit union industry, GAO evaluated (1) the financial condition of the industry and the deposit (share) insurance fund, (2) the impact of CUMAA on the industry, and (3) how the National Credit Union Administration (NCUA) had changed its safety and soundness processes."
Date: October 27, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Economic Development Administration: Remediation Activities Account for a Small Percentage of Total Brownfield Grant Funding (open access)

Economic Development Administration: Remediation Activities Account for a Small Percentage of Total Brownfield Grant Funding

A letter report issued by the Government Accountability Office with an abstract that begins "The Economic Development Administration (EDA) Reauthorization Act of 2004 (P. L. 108-373) included a requirement that GAO evaluate grants made by EDA for the economic development of brownfield sites. More than 450,000 brownfield sites--properties where redevelopment or reuse may be complicated by real or perceived environmental contamination--are scattered across the United States. This report discusses specifics of grants made by EDA at brownfields sites, including (1) the types, extent, and amount of EDA funds used for remediation activities; (2) the environmental standards and agencies involved; and (3) the economic development activities, standards, and impact."
Date: October 27, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Jewish War Veterans of the United States of America, Incorporated for Fiscal Years 1999 and 1998 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Jewish War Veterans of the United States of America, Incorporated for Fiscal Years 1999 and 1998

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Jewish War Veterans of the United States of America, Incorporated, for fiscal years 1999 and 1998. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: October 27, 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 Navy Club of the United States of America for Fiscal Year 1998 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Navy Club of the United States of America for Fiscal Year 1998

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Navy Club of the United States of America for fiscal year 1998. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: October 27, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Military Personnel: Top Management Attention Is Needed to Address Long-standing Problems with Determining Medical and Physical Fitness of the Reserve Force (open access)

Military Personnel: Top Management Attention Is Needed to Address Long-standing Problems with Determining Medical and Physical Fitness of the Reserve Force

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) operations in time of war or national emergency depend on sizeable reserve force involvement and DOD expects future use of the reserve force to remain high. Operational readiness depends on healthy and fit personnel. Long-standing problems have been identified with reserve members not being in proper medical or physical condition. Drilling members in the reserve force by law are required to have a medical exam every 5 years and an annual certificate of their medical status. Also, DOD policies require an annual dental exam and an annual evaluation of physical fitness. Compliance with these routine requirements is the first step in determining who is fit for duty. Public Law 108-375 required GAO to study DOD's management of the health status of reserve members activated for Operations Enduring Freedom and Iraqi Freedom. GAO assessed DOD's (1) ability to determine reserve force compliance with routine exams, and (2) visibility over reserve members' health status after they are called to duty and the care, if any, provided to those deployed with preexisting conditions."
Date: October 27, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: Restatements to the Nuclear Regulatory Commission's Fiscal Year 2003 Financial Statements (open access)

Financial Audit: Restatements to the Nuclear Regulatory Commission's Fiscal Year 2003 Financial Statements

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. An issue meriting concern and close scrutiny that emerged during our fiscal year 2004 CFS audit was the growing number of Chief Financial Officers (CFO) Act agencies that restated certain of their financial statements for fiscal year 2003 to correct errors. Errors in financial statements can result from mathematical mistakes, mistakes in the application of accounting principles, or oversight or misuse of facts that existed at the time the financial statements were prepared. Frequent restatements to correct errors can undermine public trust and confidence in both the entity and all responsible parties. Further, when restatements do occur, it is important that financial statements clearly communicate, and readers of the restated financial statements understand, that the financial statements originally issued by management in the previous year and the opinion thereon should not be used. Because …
Date: October 27, 2005
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 National Society of the Daughters of the American Revolution for Fiscal Years 1999 and 1998 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the National Society of the Daughters of the American Revolution for Fiscal Years 1999 and 1998

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Daughters of the American Revolution for fiscal years 1999 and 1998. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: October 27, 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 Ski Patrol System, Incorporated, for Fiscal Years 1999 and 1998 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Ski Patrol System, Incorporated, for Fiscal Years 1999 and 1998

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the National Ski Patrol System for fiscal years 1999 and 1998. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: October 27, 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 Tropical Botanical Garden for 1998 and 1997 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Tropical Botanical Garden for 1998 and 1997

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the National Tropical Botanical Garden's for 1998 and 1997. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: October 27, 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 Disabled American Veterans for 1999 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Disabled American Veterans for 1999

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Disabled American Veterans' for 1999. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: October 27, 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 Reserve Officers Association of the United States for Fiscal Year 1999 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Reserve Officers Association of the United States for Fiscal Year 1999

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Reserve Officers Association's for fiscal year 1999. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: October 27, 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 Safety Council for Fiscal Years 1999 and 1998 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Safety Council for Fiscal Years 1999 and 1998

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the National Safety Council for fiscal years 1999 and 1998. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: October 27, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the National Federation of Music Clubs for Fiscal Years 1999 and 1998 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the National Federation of Music Clubs for Fiscal Years 1999 and 1998

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the National Federation of Music Clubs for fiscal years 1999 and 1998. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: October 27, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
International Trade: U.S. and India Data on Offshoring Show Significant Differences (open access)

International Trade: U.S. and India Data on Offshoring Show Significant Differences

A letter report issued by the Government Accountability Office with an abstract that begins "Trade in business, professional, and technical (BPT) services associated with offshoring needs to be accurately tracked, but a gap exists between U.S. and Indian data. The extent of and reasons for this gap are important to understand in order to address questions about the magnitude of offshoring and to analyze its future development. Under the authority of the Comptroller General of the United States, and as part of a body of GAO work on the issue of offshoring of services, this report (1) describes the extent of the gap between U.S. and Indian data, (2) identifies factors that contribute to the difference between the two countries' data, and (3) examines the challenges the United States has faced in collecting services trade data. GAO has addressed this report to the congressional committees of jurisdiction."
Date: October 27, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Paralyzed Veterans of America for Fiscal Years 1999 and 1998 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Paralyzed Veterans of America for Fiscal Years 1999 and 1998

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Paralyzed Veterans of America's for fiscal years 1999 and 1998. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: October 27, 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 Naval Sea Cadet Corps for 1998 and 1997 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Naval Sea Cadet Corps for 1998 and 1997

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Naval Sea Cadet Corps for 1998 and 1997. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: October 27, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Biennial Budgeting: Three States' Experiences (open access)

Biennial Budgeting: Three States' Experiences

A letter report issued by the General Accounting Office with an abstract that begins "Members of Congress periodically have expressed interest in converting the federal budget process from an annual to a biennial cycle. Congress believes that the time spent on these activities has come at the expense of congressional oversight and authorization responsibilities. To better understand states' experiences with the biennial budget cycle, GAO studied three states: Arizona, Ohio, and Connecticut. GAO found that the states' reasons for changing their budget cycles varied. For example, Arizona adopted a biennial cycle to increase legislative oversight and reduce time spent on the budget. Connecticut adopted it as part of a fiscal reform effort. To execute a biennial budget successfully, the states' experiences suggest that the legislative and executive branches must agree on how the off-year budget process will work. Different approaches to managing the off-year budget have been developed by states, including establishing formal guidelines for off-year budget changes and relying on leadership control. Efforts to increase legislative oversight in the off-year by converting to a biennial budget process may be difficult. Ohio and Connecticut officials said they that have not increased legislative oversight in the off-year, and Arizona officials said …
Date: October 27, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Financial Management: Billions in Improper Payments Continue to Require Attention (open access)

Financial Management: Billions in Improper Payments Continue to Require Attention

A letter report issued by the General Accounting Office with an abstract that begins "As the steward of taxpayer dollars, the federal government is accountable for how its agencies and grantees spend funds. It is also responsible for safeguardingagainst improper payments, which include payments that should not have been madeor were made for incorrect amounts irrespective of whether the agency had effective controls in place. Reported estimates of improper payments total billions ofdollars annually. With billions of dollars at risk, agencies need to vigilantly safeguard those resources entrusted to them and assign a high priority to reducing fraud, waste, and abuse. In their fiscal year 1999 financial statement, 12federal agencies reported improper payments totalling $20.7 billion. A first step for some agencies will be to assess programs at risk and develope ways to identify, estimate, and report the nature and extent of improper payments annually. Without this fundamental knowledge, agencies will not be fully informed about the magnitude, trends, and types of payment errors occurring within their programs. Furthermore, most agencies will not be able to make informed cost-benefit decisions about strengthening their internal controls to minimize future improper payments or effectively develop goals and strategies to reduce them. In …
Date: October 27, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Influenza Pandemic: Plan Needed for Federal and State Response (open access)

Influenza Pandemic: Plan Needed for Federal and State Response

A letter report issued by the General Accounting Office with an abstract that begins "Public health experts have raised concerns about the ability of the nation's public health system to detect and respond to emerging infectious disease threats, such as pandemic influenza. Although vaccines are considered the first line of defense to prevent or reduce influenza-related illness and death, GAO found that they may be unavailable, in short supply, or ineffective for some portions of the population during the first wave of a pandemic. Federal and state influenza pandemic plans are in various stages of completion and do not completely or consistently address key issues surrounding the purchase, distribution, and administration of vaccines and antiviral drugs. Inconsistencies in state and federal policies could contribute to public confusion and weaken the effectiveness of the public health response."
Date: October 27, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Recovery Act: Preliminary Observations on the Implementation of Broadband Programs (open access)

Recovery Act: Preliminary Observations on the Implementation of Broadband Programs

Testimony issued by the Government Accountability Office with an abstract that begins "Access to broadband service is seen as vital to economic, social, and educational development, yet many areas of the country lack access to, or their residents do not use, broadband. To expand broadband deployment and adoption, the American Recovery and Reinvestment Act (the Recovery Act) provided $7.2 billion to the Department of Commerce's National Telecommunications and Information Administration (NTIA) and the Department of Agriculture's Rural Utilities Service (RUS) for grants or loans to a variety of program applicants. The agencies must award all funds by September 30, 2010. This testimony provides preliminary information on the challenges NTIA and RUS face; the steps taken to address challenges; and the remaining risks in (1) evaluating applications and awarding funds and (2) overseeing funded projects. This statement is based on related ongoing work that GAO expects to complete in November. To conduct this work, GAO is reviewing relevant laws and program documents and interviewing agency officials and industry stakeholders. While this testimony does not include recommendations, GAO expects to make recommendations in its November report."
Date: October 27, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Corps Of Engineers: Improved Analysis of Costs and Benefits Needed for Sacramento Flood Protection Project (open access)

Corps Of Engineers: Improved Analysis of Costs and Benefits Needed for Sacramento Flood Protection Project

A letter report issued by the General Accounting Office with an abstract that begins "In 1996 and 1999, Congress authorized the U.S. Army Corps of Engineers (the Corps) to strengthen sections of the American River and Natomas Basin levees that provide flood protection for Sacramento, California. In 2002, the Corps reported that the cost of this work, known as the Common Features Project, had increased significantly. GAO was asked to determine why costs increased, the extent to which the Corps analyzed and reported the potential cost increases to Congress in a timely manner, and whether the Corps correctly estimated economic benefits."
Date: October 27, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
VA Benefits: Other Programs May Provide Lessons for Improving Individual Unemployability Assessments (open access)

VA Benefits: Other Programs May Provide Lessons for Improving Individual Unemployability Assessments

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) provides disability compensation to veterans disabled by injuries or diseases that were incurred or aggravated while on active military duty. Under Individual Unemployability (IU) benefit regulations, a veteran can receive increased compensation at the total disability compensation rate if VA determines that the veteran is unemployable because of service-connected disabilities. GAO has reported that numerous technological and medical advances, combined with changes in society and the nature of work, have increased the potential for people with disabilities to work. Yet VA has seen substantial growth of IU benefit awards to veterans over the last five years. In 2001 GAO reported that a growing number of private insurance companies in the United States have focused their programs on developing and implementing strategies to enable people with disabilities to return to work. Our testimony will describe how U.S. private insurers facilitate return to work in three key areas: (1) the eligibility assessment process, (2) work incentives, and (3) staffing practices. It will also compare these practices with those of VA's IU eligibility assessment process."
Date: October 27, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library