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[Summary of the Advisory Board Meeting, December 7, 1987] (open access)

[Summary of the Advisory Board Meeting, December 7, 1987]

Summary of the Texas Academy of Mathematics and Science Advisory Board meeting of December 7, 1987. The salient points of the general discussion are summarized.
Date: December 7, 1987
Creator: unknown
System: The UNT Digital Library
[Meeting of the Advisory Board] (open access)

[Meeting of the Advisory Board]

Papers regarding TAMS, including an agenda for the meeting of the Advisory Board of the Texas Academy of Mathematics and Science on December 7, 1987; a list of the board members; and an executive summary regarding admission, curriculum, and student life.
Date: December 7, 1987
Creator: unknown
System: The UNT Digital Library
Supplemental Material: Enthalpy of Solvation Correlations for Gaseous Solutes Dissolved in Alcohol Solvents Based on the Abraham Model (open access)

Supplemental Material: Enthalpy of Solvation Correlations for Gaseous Solutes Dissolved in Alcohol Solvents Based on the Abraham Model

This document includes supplemental material to an article titled "Enthalpy of solvation correlations for gaseous solutes dissolved in alcohol solvents based on the Abraham model," published in QSAR & Combinatorial Science.
Date: December 7, 2007
Creator: Mintz, Christina; Ladlie, Tara; Burton, Katherine; Clark, Michael; Acree, William E. (William Eugene) & Abraham, M. H. (Michael H.)
System: The UNT Digital Library
Property Management Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Supersedes GAO-01-554G) (open access)

Property Management Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Supersedes GAO-01-554G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-01-554G, Property Management Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Exposure Draft), June 2001. The Joint Financial Management Improvement Program's Property Management Systems Requirements assist (1) agencies implement and monitor their property management systems and (2) managers and auditors review agency property management systems to determine if they substantially comply with the Federal Financial Management Improvement Act. This checklist is provided as a tool for use by experienced staff and is one in a series of documents issued by GAO to help agencies improve or maintain effective operations."
Date: December 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Information on Former High-Ranking Coast Guard Officials' Employment with Major Contractors (open access)

Information on Former High-Ranking Coast Guard Officials' Employment with Major Contractors

Correspondence issued by the Government Accountability Office with an abstract that begins "A total of 22 of the 39 former high-ranking officials (admiral-level and SES officials) who separated from the Coast Guard from 2006 through 2010 were compensated at some point from 2006 through 2011 by contractors that received obligations from the Coast Guard in calendar year 2011. We found that 12 of these former officials were compensated in calendar year 2011 by major Coast Guard contractors--those contractors receiving more than $10 million in obligations during that calendar year. The responsibilities of these officials vary, but 9 of these 12 officials were assigned by major contractors to positions involving the development of new business."
Date: December 20, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Firms Reported to Have Sold Iran Refined Petroleum Products or Engaged in Commercial Activities in Iran's Energy Sector (open access)

Firms Reported to Have Sold Iran Refined Petroleum Products or Engaged in Commercial Activities in Iran's Energy Sector

Correspondence issued by the Government Accountability Office with an abstract that begins "Our reviews of open sources published between January 1, 2009 and September 30, 2012 identified a total of 17 foreign firms that were reported to have sold refined petroleum products to Iran during that same time period. Our review of open sources published from January 2012 through September 2012 indicated that only 1 of these 17 firms--Sytrol--was reported to have sold refined petroleum products to Iran during that same time period. In addition, our open source review and communication with firms indicated that 12 of the 17 firms were reported to have stopped selling these products to Iran before September 30, 2012; however, our review did not identify sufficient information to indicate either that the remaining 4 firms had continued to sell or ceased selling refined petroleum products to Iran at some point between January 1, 2012 and September 30, 2012."
Date: December 7, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Audit Manual (Exposure Draft) (open access)

Financial Audit Manual (Exposure Draft)

Guidance issued by the General Accounting Office with an abstract that begins "This financial audit manual describes the methodology used by GAO and the President's Council on Integrity and Efficiency to perform financial statement audits of federal entities."
Date: December 1, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Motor Carrier Safety: The Federal Motor Carrier Safety Administration Has Developed a Reasonable Framework for Managing and Testing Its Comprehensive Safety Analysis 2010 Initiative (open access)

Motor Carrier Safety: The Federal Motor Carrier Safety Administration Has Developed a Reasonable Framework for Managing and Testing Its Comprehensive Safety Analysis 2010 Initiative

Correspondence issued by the Government Accountability Office with an abstract that begins "About 5,500 people die each year as a result of crashes involving large commercial trucks or buses, and about 160,000 more are injured. While the fatality rate for these crashes has generally decreased over the last 20 years, the decline has leveled off in the most recent years. The Federal Motor Carrier Safety Administration (FMCSA) within the U.S. Department of Transportation shoulders the primary federal responsibility for reducing these crashes, fatalities, and injuries and recognizes the need to make improvements if it is to achieve further substantial safety advancements. A key FMCSA effort to improve motor carrier safety is implementing the agency's Comprehensive Safety Analysis 2010 (CSA 2010) initiative. Through CSA 2010, FMCSA expects to reduce motor carrier crashes, fatalities, and injuries by using better ways to identify unsafe carriers and drivers; assessing a larger portion of the motor carrier industry and holding carriers and drivers accountable for sustained performance by regularly determining their safety fitness; and expanding the range of interventions to be used with carriers and drivers that fail to comply with safety requirements. Congress asked us to conduct a broad assessment of FMCSA's progress in …
Date: December 20, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Afghanistan Drawdown Preparations: DOD Decision Makers Need Additional Analyses to Determine Costs and Benefits of Returning Excess Equipment (open access)

Afghanistan Drawdown Preparations: DOD Decision Makers Need Additional Analyses to Determine Costs and Benefits of Returning Excess Equipment

Correspondence issued by the Government Accountability Office with an abstract that begins ""
Date: December 19, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Medicare: Post-Hearing Questions Related to Financial and Information Technology Management (open access)

Medicare: Post-Hearing Questions Related to Financial and Information Technology Management

Correspondence issued by the General Accounting Office with an abstract that begins "This correspondence answers congressional questions about financial and information technology management of the Medicare Program. Among the topics discussed are claims processing, management of statistical data, and computer viruses. For example, in reference to claims processing, GAO found that, as of December 2000, Medicare carriers and fiscal intermediaries use six standard claims processing systems to process Medicare part A and B claims. Each contractor relies on one of these standard systems to process its claims, and adds its own front-end and back-end processing systems. These claims processing systems date back as far as 1982. In reference to the management of statistical data, GAO found that the Health Care Financing Administration's (HCFA) common working file provides individual beneficiary claims data to HCFA's National Claims History File, which is used as the source of statistical information on Medicare and medical data. HCFA officials were unaware of any system outside HCFA from which this type of data could be obtained. Finally, regarding computer viruses, a HCFA information technology security official told GAO that the "I LOVE YOU" virus did not contaminate its systems. The official said the virus did not harm …
Date: December 21, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Financial Audit: Restatement to the General Services Administration's Fiscal Year 2003 Financial Statements (open access)

Financial Audit: Restatement to the General Services Administration's Fiscal Year 2003 Financial Statements

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the 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 no longer be …
Date: December 6, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Potential Spectrum Interference Associated with Military Land Mobile Radios (open access)

Potential Spectrum Interference Associated with Military Land Mobile Radios

Correspondence issued by the Government Accountability Office with an abstract that begins "To address homeland defense needs and comply with government direction that agencies use the electromagnetic spectrum more efficiently, the Department of Defense (DOD) is deploying new Land Mobile Radios to military installations across the country. The new Land Mobile Radios operate in the same frequency range--380 Megahertz (MHz) to 399.9 MHz--as many unlicensed low-powered garage door openers, which have operated in this range for years. While DOD has been the authorized user of this spectrum range for several decades, their use of Land Mobile Radios between 380 MHz and 399.9 MHz is relatively new. With DOD's deployment of the new radios and increased use of the 380 MHz-399.9 MHz range of spectrum, some users of garage door openers have experienced varying levels of inoperability that has been attributed to interference caused by the new radios. Nevertheless, because garage door openers operate as unlicensed devices, they must accept any interference from authorized spectrum users. This requirement stems from Part 15 of the Federal Communications Commission (FCC) regulations. Garage door openers and other unlicensed devices are often referred to as "Part 15 devices." Congress requested that GAO review the potential …
Date: December 1, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Coast Guard: Observations on Arctic Requirements, Icebreakers, and Coordination with Stakeholders (open access)

Coast Guard: Observations on Arctic Requirements, Icebreakers, and Coordination with Stakeholders

Testimony issued by the Government Accountability Office with an abstract that begins "The gradual retreat of polar sea ice, combined with an expected increase in human activity--shipping traffic, oil and gas exploration, and tourism in the Arctic region--has increased the strategic interest that the United States and other nations have in the Arctic. As a result, the U.S. Coast Guard, within the Department of Homeland Security (DHS), has responsibilities in the Arctic, which are expected to increase. This testimony provides an update of: (1) the extent to which the Coast Guard has taken actions to identify requirements for future Arctic operations; (2) issues related to the U.S. icebreaking fleet; and (3) the extent to which the Coast Guard is coordinating with stakeholders on Arctic issues. This statement is based on GAO-10-870, issued in September 2010, and includes selected updates. For the selected updates, GAO analyzed Coast Guard, Department of Defense (DOD,) and other related documents on Arctic operations and capabilities. GAO also interviewed Coast Guard and DOD officials about efforts to identify Arctic requirements and coordinate with stakeholders."
Date: December 1, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Medicaid: Health Opportunity Accounts Demonstration Program (open access)

Medicaid: Health Opportunity Accounts Demonstration Program

Correspondence issued by the Government Accountability Office with an abstract that begins "What GAO Found"
Date: December 16, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Quality of Life for U.S. Soldiers Deployed in the Balkans (open access)

Quality of Life for U.S. Soldiers Deployed in the Balkans

Correspondence issued by the General Accounting Office with an abstract that begins "U.S. Army ground forces have been deployed to the Balkans since December 1995. For these personnel, such a tour of duty involves a significant change in living conditions and separation from family and friends. The Army has spent more than $2 billion to build camps and implement services to sustain deployed personnel. Much of what has been spent contributes to enhancing soldiers' quality of life. GAO examined (1) how the Army defines and views the quality of life of deployed soldiers in the Balkans and (2) the quality of life at three base camps in Bosnia, Kosovo, and Macedonia. GAO found that the Army (1) defines quality of life as the provision of equitable, adequate, and appropriate living, working, and leisure conditions consistent with available resources and political and military considerations and (2) is providing facilities in keeping with its established quality of life standards. GAO also found that most soldiers were satisfied with the living conditions and recreational facilities."
Date: December 14, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Homeownership: Cancellation and Termination Provisions of the Homeowners Protection Act of 1998 (open access)

Homeownership: Cancellation and Termination Provisions of the Homeowners Protection Act of 1998

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Homeowners Protection Act of 1998, focusing on the: (1) act's cancellation and termination provisions for private mortgage insurance; (2) act's high-risk provisions; (3) effect high-risk provisions would have on mortgage lenders; and (4) number and characteristics of residential mortgage loans that are considered high risk and are therefore excluded from the routine cancellation and termination provisions."
Date: December 10, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Small Business Administration: A Review of SBA's Estimate of Impact of Legislative Proposals for the 7(a) Loan Guarantee Program (open access)

Small Business Administration: A Review of SBA's Estimate of Impact of Legislative Proposals for the 7(a) Loan Guarantee Program

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Small Business Administration's (SBA) estimate of the impact of legislative proposals on the 7(a) Loan Guarantee Program, focusing on: (1) how SBA prepared estimates of H.R. 2615's impact on the average size and number of loans SBA makes; (2) ways that SBA could have improved its estimates; (3) how SBA analyzed the impact of the legislative proposals on the credit subsidy rate for the 7(a) loan program; and (4) ways to improve this analysis."
Date: December 15, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Agreed-Upon Procedures: Senate Office of Public Records Revolving Fund, Fiscal Years 2006 and 2007 (open access)

Agreed-Upon Procedures: Senate Office of Public Records Revolving Fund, Fiscal Years 2006 and 2007

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO performed the agreed-upon procedures Congress requested related to receipt and disbursement processing and related procedures applicable to the Office of Public Records Revolving Fund (the Fund) for fiscal years 2006 and 2007. In summary, the procedures we agreed with Congress to perform related to supporting documentation for Fund-related receipt and disbursement activities processed through the Office of Public Records (OPR) and Senate Disbursing Office (SDO) and reconciliation procedures performed by OPR. We conducted our work in accordance with U.S. generally accepted government auditing standards, which incorporate the attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance on performing and reporting on the results of agreed-upon procedures. By specifying the procedures we agreed to perform, OPR, SDO, and the Office of the Secretary of the Senate were responsible for ensuring that the procedures were sufficient to meet Congressional purposes, and we make no representation in that respect. The enclosure contains the agreed-upon procedures we performed and the results we obtained."
Date: December 7, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Electronic Health Records: Number and Characteristics of Providers Awarded Medicaid Incentive Payments for 2011 (open access)

Electronic Health Records: Number and Characteristics of Providers Awarded Medicaid Incentive Payments for 2011

Correspondence issued by the Government Accountability Office with an abstract that begins "In summary, 1,964 hospitals and 45,962 professionals were awarded a total of approximately $2.7 billion in Medicaid EHR incentive payments for 2011. These 1,964 hospitals, which represented 39 percent of the 5,013 eligible hospitals, were awarded a total of $1.7 billion in Medicaid EHR incentive payments for 2011. While the amount of Medicaid EHR incentive payments awarded to each hospital ranged from $7,528 to $7.2 million, the median payment amount was $613,512. Participation rates, as well as total payments, were higher for hospitals in the Medicaid EHR program when compared to the Medicare EHR program, though the median payment amount in the Medicaid EHR program was less than half as large. About 50 percent of hospitals accounted for about 80 percent of the total amount of Medicaid incentive payments awarded to hospitals. Among hospitals awarded a Medicaid EHR incentive payment for 2011, we found that"
Date: December 13, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
NNSA Management: Progress in the Implementation of Title 32 (open access)

NNSA Management: Progress in the Implementation of Title 32

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the National Nuclear Security Administration's (NNSA) progress in implementing key components of Title 32 of the National Defense Authorization Act for Fiscal Year 2000 including NNSA's reorganization efforts; integrated planning, programming, and budgeting improvements; use of its excepted service personnel authority; and efforts to improve its procurement practices. GAO found that although NNSA announced a new headquarters organization in May 2001, the reorganization did not clearly define the roles and responsibilities of the headquarters organizational units and did not address NNSA's field organization at all. More importantly, NNSA still lacks an overall organizational structure that clearly addresses long-standing issues such as the division of roles and responsibilities among headquarters offices and between headquarters and field staff. NNSA lost some momentum during the summer of 2001 as it reevaluated its efforts to develop a new planning, programming, budgeting, and evaluation process. NNSA now has established a conceptual process and begun to develop the necessary implementation plans and procedures. However, because of the broad scope of the work needed to develop these plans and procedures, it will be difficult to fully implement NNSA's process in time for the …
Date: December 12, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Financial Audit: Restatements to the National Science Foundation's Fiscal Year 2003 Financial Statements (open access)

Financial Audit: Restatements to the National Science Foundation'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 no longer be relied …
Date: December 22, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Proposed Alliance Between American Airlines and British Airways Raises Competition Concerns and Public Interest Issues (open access)

Proposed Alliance Between American Airlines and British Airways Raises Competition Concerns and Public Interest Issues

Correspondence issued by the General Accounting Office with an abstract that begins "As part of their plan to form an international alliance, American Airlines (AA) and British Airways (BA) have sought immunity from antitrust laws in the United States and Europe. The extent to which the alliance might come to dominate the routes between major U.S. cities and London will depend on whether other airlines are able to enter this market under an open skies agreement. Some passengers may benefit from the larger network created by an AA/BA alliance, but GAO believes that the overall benefits of such an alliance may be limited for several reasons. First, continuing constraints in slots, gates, and terminal facilities at London's Heathrow Airport and BA's corporate strategy for reducing its overall capacity would limit potential benefits. Second, several carriers are already serving many of the markets that the AA/BA alliance plans to serve. Third, neither AA nor BA claim that the alliance would generate substantial operational savings that could be passed on to stockholders, employees, and customers. A full review of the competitive effects of this and other alliances is needed because GAO's analysis suggests that a grant of antitrust immunity could enable the …
Date: December 21, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Inspectors General: Department of Defense IG Peer Reviews (open access)

Inspectors General: Department of Defense IG Peer Reviews

Correspondence issued by the General Accounting Office with an abstract that begins "The 1997 peer review of the Department of Defense (DOD) Inspector General (IG) done by the Environmental Protection Agency IG resulted in a qualified opinion. The peer review report questioned the quality assurance system used by the DOD IG and said that the reviewed audits did not fully comply with Government Auditing Standards. The 2000 peer review done by the Department of the Treasury IG for Tax Administration (TIGTA) also resulted in a unqualified opinion. Although TIGTA cited several problems, the peer review report concluded that the quality assurance system used by the DOD IG reasonably ensured compliance with auditing standards. However, after the peer review had been completed, a letter was sent to Congress, the press, and others questioning the integrity of the documentation that the DOD IG provided to the TIGTA peer review staff. A DOD IG internal investigation later confirmed that the work papers for one of the audits chosen for peer review had been altered and destroyed. The report concluded that these actions violated Government Auditing Standards, internal DOD IG audit policies, and the expectations of the external peer review staff. TIGTA then withdrew …
Date: December 20, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Improvement Continues in DOD's Reporting on Sustainable Ranges, but Opportunities Exist to Improve Its Range Assessments and Comprehensive Plan (open access)

Improvement Continues in DOD's Reporting on Sustainable Ranges, but Opportunities Exist to Improve Its Range Assessments and Comprehensive Plan

Correspondence issued by the Government Accountability Office with an abstract that begins "Recent operations in Iraq, Afghanistan, and other locations around the world have highlighted the need for U.S. forces to train as they intend to fight. Department of Defense (DOD) training ranges and operating areas are required to be managed and operated to support their long-term viability and utility to meet the national defense mission. The use of military training ranges enhances training by providing realistic, hands-on experience. Sustainable training range management focuses on the practices that allow the military to manage its ranges in a way that ensures their usefulness well into the future. Because the military faces obstacles in acquiring new training lands, the preservation and sustainable management of its current lands must be priorities. New advances in technology, coupled with a shift in force posture, mean that DOD needs to continually update and maintain its training ranges. Military 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. These ranges face ever increasing limitations and restrictions on land, water, and airspace as …
Date: December 15, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library