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Accounting Principles, Standards, and Requirements: Title 2 Standards Not Superceded by FASAB Issuances (open access)

Accounting Principles, Standards, and Requirements: Title 2 Standards Not Superceded by FASAB Issuances

Guidance issued by the General Accounting Office with an abstract that begins "This is one in a series or reports designed to help federal agencies improve or maintain effective internal control, financial management systems, and financial reporting. GAO discusses the status of the 13 remaining standards in Title 2, "Accounting," of the GAO Policy and Procedures Manual for Guidance of Federal Agencies in light of the most recent compendium of Federal Accounting Standards Advisory Board (FASAB) standards and guidance. GAO either (1) reprinted the standards that remain in effect, along with any updated citations to relevant guidance, or (2) provided the citation of current guidance replacing that standard."
Date: November 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Alternative Fuel News: Official Publication of the Clean Cities Network and the Alternative Fuels Data Center, Vol. 5, No. 3 (open access)

Alternative Fuel News: Official Publication of the Clean Cities Network and the Alternative Fuels Data Center, Vol. 5, No. 3

A quarterly magazine with articles on alternative fuel school buses, the market growth of biodiesel fuel, National AFV Day 2002, model year 2002 alternative fuel passenger cars and light trucks, the Michelin Challenge Bibendum road rally, and advanced technology vehicles at Robins Air Force Base, the Top Ten Clean Cities coalitions for 2000, and AFVs on college campuses.
Date: November 1, 2001
Creator: unknown
System: The UNT Digital Library
Ambulance Services: Changes Needed to Improve Medicare Payment Policies and Coverage Decisions (open access)

Ambulance Services: Changes Needed to Improve Medicare Payment Policies and Coverage Decisions

Testimony issued by the General Accounting Office with an abstract that begins "The Balanced Budget Act of 1997 required Medicare to change its payment system for ambulance services. In response, the Health Care Financing Administration (HCFA), now called the Centers for Medicare and Medicaid Services (CMS), proposed a fee schedule to standardize payments across provider types on the basis of national rates for particular services. Under the act, the fee schedule was to have applied to ambulance services furnished on or after January 1, 2000. HCFA published a proposed rule in September 2000 and has received public comment, but it has not yet issued a final rule. This testimony discusses the unique concerns of rural ambulance providers and the likely effects of the proposed fee schedule on these providers. Many rural ambulance providers face a set of unique challenges in implementing an appropriate payment policy. Rural providers--particularly those serving large geographic areas with low population density--tend to have high per-trip costs compared with urban and suburban providers. The proposed Medicare fee schedule does not sufficiently distinguish the providers serving beneficiaries in the most isolated rural areas and may not appropriately account for the higher costs of low-volume providers."
Date: November 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Bioterrorism: The Centers for Disease Control and Prevention's Role in Public Health Protection (open access)

Bioterrorism: The Centers for Disease Control and Prevention's Role in Public Health Protection

A statement of record issued by the General Accounting Office with an abstract that begins "Federal research and preparedness activities related to bioterrorism center on detection; the development of vaccines, antibiotics, and antivirals; and the development of performance standards for emergency response equipment. Preparedness activities include (1) increasing federal, state, and local response capabilities; (2) developing response teams; (3) increasing the availability of medical treatments; (4) participating in and sponsoring exercises; (5) aiding victims; and (6) providing support at special events, such as presidential inaugurations and Olympic games. To coordinate their efforts to combat terrorism, federal agencies are developing interagency response plans, participating in various interagency work groups, and entering into formal agreements with other agencies to share resources and capabilities. However, coordination of federal terrorism research, preparedness, and response programs is fragmented, raising concerns about the ability of states and localities to respond to a bioterrorist attack. These concerns include insufficient state and local planning and a lack of hospital participation in training on terrorism and emergency response planning. This testimony summarizes a September 2001 report (GAO-01-915)."
Date: November 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
[The Black Tie Dinner's Las Vegas itinerary] (open access)

[The Black Tie Dinner's Las Vegas itinerary]

Document of the Black Tie Dinner's itinerary and financial information for their trip to Las Vegas. The itinerary lists the information about their flight and hotel. Deposits and budgets are listed on another page regarding the finances for the trip.
Date: November 2001
Creator: Black Tie Dinner, Inc.
System: The UNT Digital Library
Building America Partner Program: A Program of the Home Builders Association of Central New Mexico (open access)

Building America Partner Program: A Program of the Home Builders Association of Central New Mexico

This tri-fold brochure introduces the Building America Partner Program in central New Mexico and encourages home builders and home owners to participate.
Date: November 1, 2001
Creator: unknown
System: The UNT Digital Library
Chemical and Biological Defense: DOD Should Clarify Expectations for Medical Readiness (open access)

Chemical and Biological Defense: DOD Should Clarify Expectations for Medical Readiness

Testimony issued by the General Accounting Office with an abstract that begins "A 1995 Presidential Decision Directive gave the highest priority to developing the capabilities to detect, prevent, defeat, and manage the consequences of a nuclear, biological, or chemical attack. In addition, the former Secretary of Defense emphasized at his 1997 confirmation hearing the threat that U.S. forces abroad face from chemical and biological weapons. The Office of the Secretary of Defense, the joint staff, and the armed services play distinct but interrelated roles in ensuring medical readiness. Defense planning is led by the Office of the Secretary of Defense, which sets policy and develops defense planning guidance. On the basis of this guidance, the Joint Chiefs issue a biannual Joint Strategic Capabilities Plan for the nation's unified combat commands. These commands are responsible for fighting and winning wars within a particular area, usually defined by geographical boundaries. The commanders-in-chief develop war plans and requirements that specify the combat troops and support that will be needed to meet the threat and mission assigned by the Capabilities Plan. The services, in turn, train and equip the forces, including medical personnel, to meet the needs of the commanders-in-chief. So far, neither DOD …
Date: November 7, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
[The Cody Statement] (open access)

[The Cody Statement]

A statement titled "The Cody Statement" that was created by the Republican Unity Coalition. The piece outlines the commitments of the group and their ideals. It is signed by Alan K. Simpson, Michael Huffington, Charles C. Francis, and Donald Capoccia.
Date: November 20, 2001
Creator: Republican Unity Coalition
System: The UNT Digital Library
Comments on Proposed Changes to Profit Policy (DFARS Case 2000-D018) (open access)

Comments on Proposed Changes to Profit Policy (DFARS Case 2000-D018)

Correspondence issued by the General Accounting Office with an abstract that begins "In July 2000, the Department of Defense published a proposed revision of its guidelines for developing profit objectives used in contract negotiations. The existing profit policy guidelines address investment in facilities and equipment, performance risk, and contract type risk. For each profit factor, the contracting officer determines an appropriate value and applies it against a specified base to develop the profit objectives. The proposed revision would make the following changes to the profit guidelines: (1) include a fourth element--cost efficiency, that would allow the contracting officer to reward cost reduction efforts; (2) eliminate profit on investment in buildings and reduce the amount of profit derived from equipment investment; (3) increase the amount of profit based on performance risk; and (4) add general and administrative expenses to the cost base used to compute profit for performance risk, contract type risk, and cost efficiency. The decrease in profit for investment in facilities would be offset by the increased profit derived from performance risk and the inclusion of general and administrative expenses."
Date: November 20, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Computer Security: Improvements Needed to Reduce Risk to Critical Federal Operations and Assets (open access)

Computer Security: Improvements Needed to Reduce Risk to Critical Federal Operations and Assets

Testimony issued by the General Accounting Office with an abstract that begins "Federal agencies rely extensively on computer systems and electronic data to support their missions. The security of these systems is essential to avoiding disruptions in critical operations and to prevent data tampering, fraud, and inappropriate disclosure of sensitive information. GAO analyzed information security audits and evaluations at 24 major federal departments and agencies since July 2000. This testimony summarizes (1) the pervasive weaknesses that led GAO to begin reporting information security as a government-wide high-risk issue in 1997, (2) the serious risks that these weaknesses pose at selected agencies and common weaknesses that agencies need to address to improve their information security programs, and (3) the importance of establishing strong agency-wide security management programs and developing a comprehensive government-wide strategy for improvement."
Date: November 9, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Contract Management: Improving Services Acquisitions (open access)

Contract Management: Improving Services Acquisitions

Testimony issued by the General Accounting Office with an abstract that begins "Federal agencies spend billions of tax dollars each year to buy services, from clerical support to information technology expertise to facilities management. Agency service procurements are not always as efficient as they could be. Too often agencies are not clearly defining their requirements, fully considering alternative solutions, performing vigorous price analyses, or adequately overseeing contractor performance. Furthermore, agencies do not always have enough people with the right skills to manage service contracts. Congress is considering a package of proposals to improve the government's acquisition of services by (1) strengthening management oversight of services acquisitions, (2) improving the acquisition workforce, and (3) moving toward a performance-based contracting environment."
Date: November 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
DART to Bountiful Holiday Shopping (open access)

DART to Bountiful Holiday Shopping

News release about shopping locations near DART stations.
Date: November 8, 2001
Creator: Lyons, Morgan
System: The Portal to Texas History
DART to the Dallas Zoo! (open access)

DART to the Dallas Zoo!

News release about half-price admission tickets at the Dallas Zoo for visitors with rail tickets or transit passes.
Date: November 21, 2001
Creator: Lyons, Morgan
System: The Portal to Texas History
Defense Plans: Status of DOD's Efforts to Improve Its Joint Warfighting Requirements Process (open access)

Defense Plans: Status of DOD's Efforts to Improve Its Joint Warfighting Requirements Process

Correspondence issued by the General Accounting Office with an abstract that begins "Because the military's weapon systems, particularly communication systems, have not been sufficiently interoperable, the services have experienced difficulty in operations ranging from the Gulf War to Kosovo. In Joint Vision 2020, a strategic statement on the transformation efforts of U.S. military forces, the Chairman of the Joint Chief of Staff recognizes that a joint force is essential to operational success and envisions an interoperable joint force with technologically advanced warfighting capabilities able to dominate any adversary by 2020. This vision also emphasizes the importance of experimenting with new joint warfighting concepts. The Joint Requirements Oversight Council plays a key role in advancing the joint warfighting capabilities of U.S. forces in support of Joint Vision 2020. The Council oversees the joint requirements process by assessing and approving the services' joint requirements and deficiencies. The Council also reviews and approves plans for correcting those deficiencies. Finally, the Council ensures interoperability and that the services have linked their capabilities to Joint Vision 2020. The Chairman of the Joint Requirements Oversight Council and others have identified and begun to address several weaknesses. Because these efforts are in the early stages, it is …
Date: November 9, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Distributed Energy Resources Program Technology Overview (open access)

Distributed Energy Resources Program Technology Overview

New fact sheets for the DOE Office of Power Technologies (OPT) that provide technology overviews, description of DOE programs, and market potential for each OPT program area.
Date: November 1, 2001
Creator: unknown
System: The UNT Digital Library
District of Columbia Issues: D.C. Workforce Reductions and Related Funding Issues (open access)

District of Columbia Issues: D.C. Workforce Reductions and Related Funding Issues

Correspondence issued by the General Accounting Office with an abstract that begins "This report reviews whether the DC government had the authority to use $18 million from the Financial Responsibility and Management Assistance Authority for severance payments during fiscal year 2000. GAO concludes that the District lacked the authority to use the $18 million in Section 157 funding for the fiscal year 2000 workforce reduction. District officials told GAO that they believed that they had the Financial Authority's approval to use 157 funding and, consequently, spent $14.3 million during fiscal year 2000 on workforce reduction activities. However, the District could not document that the Financial Authority had certified compliance with the requirements of Section 157 to authorize the use of the funds. The Financial Authority maintains that it did not approve the use of the funds by the District and had denied in writing the District's request for reimbursement for severance payments. The District accounted for the workforce reduction costs during fiscal year 2000 as if it had access to the Section 157 funding. The District concluded that, had the Section 157 funding been unavailable, one agency would have ended fiscal year 2000 with an operating deficit and two agencies …
Date: November 5, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
District of Columbia: Status of the New Convention Center Project (open access)

District of Columbia: Status of the New Convention Center Project

Correspondence issued by the General Accounting Office with an abstract that begins "The Washington Convention Center Authority will build, maintain, and operate the new convention center as well as maintain and operate the existing convention center. This report reviews (1) the status of the new convention center project as of July 2001 and (2) the guaranteed maximum price (GMP) agreement. The revised GMP has not yet been set because WCCA and the construction manager haven't agreed on the project schedule and the estimated cost of pending charges. The GMP--which covers most of the hard costs of actual construction, such as masonry, carpentry, and metals, but excludes soft-cost items--is based on a set of agreed-upon assumptions about work quantities and unit costs of performing such work. The GMP amount of $500.6 million will be adjusted as the project progresses. As of July 2001, WCAA's monthly report estimates total construction costs at $778.2 million, including a $14.6 million contingency amount as a cushion against unforeseen future increases. This represents a nine-percent increase over the original estimate of $714 million. WCCA included a project contingency of $30.5 million in the September 1998 cost estimate. The estimated project cost of $778.2 million as of …
Date: November 30, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Environmental Protection: Improved Inspections and Enforcement Would Ensure Safer Underground Storage Tanks (open access)

Environmental Protection: Improved Inspections and Enforcement Would Ensure Safer Underground Storage Tanks

Testimony issued by the General Accounting Office with an abstract that begins "Contaminated soil or water resulting from leaks at underground storage tanks can pose serious health risks. In 1984, Congress created the Underground Storage Tank (UST) program to protect the public from potential leaks. Under the program, the Environmental Protection Agency required tank owners to install new leak detection equipment and new spill-, overfill-, and corrosion-prevention equipment. GAO found that about 1.5 million tanks have been permanently closed since the program was created, but more than half of the states do not inspect all of their tanks often enough to meet the minimum rate recommended by EPA--at least once every three years. States reported that even tanks with the required leak prevention and detection equipment continue to leak, although the full extent of the problem is unknown."
Date: November 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
EPA Nonpoint Source Pollution Focus Groups: Final Report (open access)

EPA Nonpoint Source Pollution Focus Groups: Final Report

This report consists of eight focus groups in order to assess the environmental understanding of the general public as related to nonpoint source pollution.
Date: November 21, 2001
Creator: Lisboa, Inc.
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Jewish War Veterans, U.S.A., National Memorial, Incorporated, for Fiscal Year 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Jewish War Veterans, U.S.A., National Memorial, Incorporated, 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 Jewish War Veterans, U.S.A., National Memorial, Incorporated, 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: November 30, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Military Order of the World Wars for Fiscal Year 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Military Order of the World Wars 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 Military Order or the World Wars for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly on a modified cash basis of accounting."
Date: November 30, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Federation of Music Clubs for Fiscal Year 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Federation of Music Clubs 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 Federation of Music Clubs for fiscal year 2000. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. GAO found no reportable instances of noncompliance."
Date: November 30, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Pearl Harbor Survivors Association for Fiscal Year 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Pearl Harbor Survivors Association 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 Pearl Harbor Survivors Association for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinion that, without exception, the financial statements of the corporation were presented fairly on a modified cash basis of accounting."
Date: November 30, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Polish Legion of American Veterans, U.S.A., for Fiscal Year 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Polish Legion of American Veterans, U.S.A., for Fiscal Year 2000

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed an audit report covering the financial statement of the Polish Legion of American Veterans, U.S.A., 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: November 30, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library