Resource Type

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
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
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
Concerns Raised About Use of Unreconciled Activity Codes to Requisition New and Excess Government Property (open access)

Concerns Raised About Use of Unreconciled Activity Codes to Requisition New and Excess Government Property

Correspondence issued by the General Accounting Office with an abstract that begins "Concerns have been raised about the use of unreconciled activity address codes to requisition new and excess government property. The Department of Defense's (DOD) regulation 4000.25-6-M requires that all military services and DOD activities reconcile the activity codes to the Defense Automatic Addressing System Center's master file. Such reconciliations could prevent unauthorized personnel from requesting and receiving government property. GAO found, however, that many military service points failed to comply with DOD's regulation. Most indicated that they were unaware of the requirement. As a result of this, 27,879 activity codes appeared either in the agency record but not the Addressing System Center's master file or in the Center's file but not the agency record. In addition, agencies that have their own internal activity code files do not routinely reconcile to the master file. This failure resulted in 97,450 activity codes being identified as questionable. In both situations, inventory management is vulnerable to waste, fraud, and abuse. In fact, preliminary indications are that such questionable activity codes were used to requisition millions of dollars worth of excess and new property."
Date: December 6, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
JFMIP: Project Managers Implementing Financial Systems in the Federal Government (Exposure Draft) (open access)

JFMIP: Project Managers Implementing Financial Systems in the Federal Government (Exposure Draft)

Other written product issued by the General Accounting Office with an abstract that begins "GAO published a document on establishing core competencies for project managers. This document identifies competencies in three areas (1) financial management, (2) human resources, and (3) technical."
Date: December 6, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Investigation of Alleged Improper Relocation Allowance at the Department of Labor, Office of Inspector General (open access)

Investigation of Alleged Improper Relocation Allowance at the Department of Labor, Office of Inspector General

Correspondence issued by the General Accounting Office with an abstract that begins "Allegations of favoritism were raised about the Department of Labor's Office of Inspector General's (OIG) payment of relocation allowances to certain employees. GAO investigated the transfers of six OIG employees between or within its New York and New Jersey district offices from 1995 to November 2000. GAO found that decisions to grant or deny permanent change of station (PCS) and related relocation allowances were based on the needs of OIG and the availability of funds and do not appear to result from favoritism. Furthermore, the reimbursement associated with the PCS was in accordance with the Federal Travel Regulations."
Date: December 8, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Job Corps Training Centers: Concerns About Admission Procedures and Agreements With State and Local Prison Authorities to Enroll Prisoners (open access)

Job Corps Training Centers: Concerns About Admission Procedures and Agreements With State and Local Prison Authorities to Enroll Prisoners

Correspondence issued by the General Accounting Office with an abstract that begins "GAO investigated a complaint about improper activities at the Keystone Job Corps Training Center in Drums, Pennsylvania. The complaint alleged the center was enrolling individuals who were at a state prison facility, the Youth Services Agency. The complaint alleged that these individuals posed a threat to the safety and well being of the regular student population at the Keystone Job Corps Training Center. GAO found that, contrary to the allegations, the Youth Services Agency is not a state prison. It is a facility for youths convicted of delinquency-related offenses. GAO also found that enrollees were screened to determine whether they were disruptive or dangerous."
Date: December 12, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Maintaining Effective Control Over Employee Time and Attendance Reporting (open access)

Maintaining Effective Control Over Employee Time and Attendance Reporting

Guidance issued by the General Accounting Office with an abstract that begins "GAO has updated its guidance on controls over employee time and attendance activities to (1) provide agencies with the flexibility needed to streamline time and attendance reporting systems, (2) allow agencies to reduce their costs while maintaining adequate internal control, and (3) update the requirements on electronic signature control."
Date: December 1, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
SBA: Investigation of an SBA Employee's Travel (open access)

SBA: Investigation of an SBA Employee's Travel

Correspondence issued by the General Accounting Office with an abstract that begins "From October 1998 through August 2000, the Small Business Administration's (SBA) Deputy Associate Administrator for Communications made 50 trips at a total cost to the government of $58,840. At least 39 of these trips were made in conjunction with trips by the SBA Administrator. Of the remaining 11 trips, the travel vouchers and authorizations for eight contained no reference to the Administrator and the other three were to attend training sessions."
Date: December 21, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Third Party Payments: Survey on Use and Related Internal Controls by Government Entities (open access)

Third Party Payments: Survey on Use and Related Internal Controls by Government Entities

Correspondence issued by the General Accounting Office with an abstract that begins "Third party payments represent blank-form financial instruments that government employees use to pay for expenses when traditional payments are not feasible or possible. GAO surveyed government entities on their use of third party payments. Forty of the 86 entities that responded to GAO's survey reported that they had used third party payment instruments at some time during fiscal years 1997 through 1999. Although the number of reported payment transactions declined 3.7 percent for these 40 entities during this period, the reported total dollar amount associated with these transactions rose 13.4 percent. On the basis of the transaction data reported, the average dollar value of each payment rose 17.6 percent. Among the 40 entities, the most common reasons cited for using third party payment instruments were (1) to pay for small purchases of supplies and services; (2) to pay contractors that either could not or would not accept government checks, electronic funds transfers, or credit card payments; (3) to make emergency payments; (4) to provide immediate reimbursement for out-of-pocket expenses; or (5) as an alternative to disbursing a cash advance. In response to questions about whether entities used internal …
Date: December 22, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Department of the Army: Unauthorized Activity Codes Used to Requisition New DOD Property (open access)

Department of the Army: Unauthorized Activity Codes Used to Requisition New DOD Property

Correspondence issued by the General Accounting Office with an abstract that begins "This report focuses on the military's inventory management activities. Army activities and contractors are assigned activity codes to requisition property in the military supply system. Some of these codes are identified as "unauthorized" to requisition and are primarily used as a ship-to address. GAO found that 15 percent of Army activity codes identified as unauthorized to requisition were inappropriately used to requisition more than $2.6 billion in new government property during the past five years. These problems exist because activity coordinators are poorly trained or inexperienced. The Army also lacks internal controls to prevent such unauthorized requisitions."
Date: December 6, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Financial Management: Navy's Implementation of the Defense Property Accountability System (open access)

Financial Management: Navy's Implementation of the Defense Property Accountability System

Correspondence issued by the General Accounting Office with an abstract that begins "As part of its involvement with the Navy Personal Property Working Group, GAO reviewed the Department of the Navy's implementation of the Defense Property Accountability System (DPAS). As requested by the working group, GAO visited six Navy activities to evaluate DPAS implementation at those selected locations. GAO found that (1) physical wall-to-wall inventories of personal property were not being done properly; (2) personal property items were not being included in DPAS at a component level to ensure accountability; and (3) policies, procedures, and training were not in place to ensure the sustainability of the property database."
Date: December 13, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Defense Acquisitions: Status of the KE-ASAT Program (open access)

Defense Acquisitions: Status of the KE-ASAT Program

Correspondence issued by the General Accounting Office with an abstract that begins "This document focuses on the Department of Defense's (DOD) kinetic energy anti-satellite (KE-ASAT) program. GAO found the program is in a state of disarray. Problem areas include funding, limited management, and poor record keeping. The Assistant Secretary of Defense for Command, Control, Communications and Intelligence had recommended that DOD complete the existing contracts, place the weapon system in storage, and pursue no further development of the program. If DOD decides to continue the program, however, considerable work will be needed to make the system ready for operational testing. Furthermore, DOD will need to strengthen its internal and financial controls to ensure that government resources are used in compliance with government regulations."
Date: December 5, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Presidential Transition: Opportunities and Challenges (open access)

Presidential Transition: Opportunities and Challenges

A statement of record issued by the General Accounting Office with an abstract that begins "The Presidential Transition Act was intended to simplify the transfer of executive power during presidential transitions. The events that have transpired since this year's Presidential election, however, will severely shorten the time available for the transition. This report focuses on five themes that will help the new administration implement its agenda and address management challenges in the federal government. These five themes include (1) focusing on management issues early, (2) building on progress already made in implementing a management framework, (3) constructing organizational approaches that recognize the reality of changing global and technological dynamics, (4) seizing the opportunity to reassess what government does and how it does it, and (5) making decisions with an eye toward long-term fiscal and policy challenges."
Date: December 4, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Defense Trade: Observations on Issues Concerning Offsets (open access)

Defense Trade: Observations on Issues Concerning Offsets

Testimony issued by the General Accounting Office with an abstract that begins "Defense offsets are the full range of industrial and commercial benefits that firms provide to foreign governments as inducements or conditions for the purchase of military goods and services. The U.S. government has maintained a "hands off" policy toward defense offsets, viewing them as part of the transaction between the contracting parties. However, offsets are one of the many factors contributing to the globalization of the U.S. industrial base. This testimony presents GAO's observations on (1) the impact of offsets, (2) trends in defense offsets, and (3) the quality and extent of information currently available concerning offsets. Views on the effects of offsets are divided between those who believe that they are both positive and an unavoidable part of doing business overseas and those who believe that they harm the U.S. industrial base. Recently, countries buying U.S. defense items have become increasingly sophisticated in their offset demands. Finally, identifying the effect of offsets on industrial sectors or the U.S. economy as a whole is difficult."
Date: December 15, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Texas Attorney General Opinion: JC-314 (open access)

Texas Attorney General Opinion: JC-314

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, John Cornyn, regarding a legal question submitted for clarification: Whether and the extent to which a board of district judges may be involved in the hiring of employees of a community supervision and corrections department.
Date: December 15, 2000
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: JC-315 (open access)

Texas Attorney General Opinion: JC-315

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, John Cornyn, regarding a legal question submitted for clarification: Whether the Texas Lottery Commission may count a lottery vendor's contracts with a broker or "pass-through" entity toward the vendor's good faith historically underutilized business participation goal.
Date: December 15, 2000
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: JC-316 (open access)

Texas Attorney General Opinion: JC-316

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, John Cornyn, regarding a legal question submitted for clarification: Whether "reverse auctions" constitute a permissible method of competitive bidding by state agencies.
Date: December 15, 2000
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: JC-317 (open access)

Texas Attorney General Opinion: JC-317

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, John Cornyn, regarding a legal question submitted for clarification: Whether the addition of certain protest words to a traffic citation constitutes a valid promise to appear in court.
Date: December 15, 2000
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: JC-318 (open access)

Texas Attorney General Opinion: JC-318

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, John Cornyn, regarding a legal question submitted for clarification: Whether article XI, section 11 of the Texas Constitution requires municipality to fill by special election a vacancy in its governing body arising from an automatic resignation (RQ-0286-JC)
Date: December 22, 2000
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: JC-319 (open access)

Texas Attorney General Opinion: JC-319

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, John Cornyn, regarding a legal question submitted for clarification: Whether a county commissioners court may condition acceptance of bids for country public works project on attendance at a mandatory prebid conference (RQ-266)
Date: December 22, 2000
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: JC-320 (open access)

Texas Attorney General Opinion: JC-320

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, John Cornyn, regarding a legal question submitted for clarification: Whether a person who is sentenced to pay a fine and to deferred adjudication probation after pleading guilty to a class C misdemeanor in county court is entitled to an expunction of his arrest record (RQ-0258-JC)
Date: December 22, 2000
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Regional Oil Spill Response Plan (open access)

Regional Oil Spill Response Plan

This is a report done on British Petroleum's response to oil spills.
Date: December 1, 2000
Creator: The Response Group
System: The UNT Digital Library
[LGRL meeting agenda, December 2, 2000] (open access)

[LGRL meeting agenda, December 2, 2000]

A meeting agenda for a Lesbian/Gay Rights Lobby of Texas strategy meeting dated December 2, 2000.
Date: December 2, 2000
Creator: The Lesbian/Gay Rights Lobby of Texas
System: The UNT Digital Library