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USDA Graduate School: Revenue Reporting Needs to Be Improved (open access)

USDA Graduate School: Revenue Reporting Needs to Be Improved

A letter report issued by the General Accounting Office with an abstract that begins "The U.S. Department of Agriculture's Graduate School provides extensive training opportunities to government employees and others. As a nonappropriated fund instrumentality, the Graduate School relies solely on income from the training it offers. During fiscal year 1999, the federal agencies GAO reviewed had 20 interagency agreements with the Graduate School totaling about $5.7 million. The agencies also had 531 contracts, totaling $29 million, with private companies for training and related services. The Graduate School's financial statements for fiscal year 1999 incorrectly identified the portion of revenue that was earned through interagency agreements. This misclassification occurred primarily because of the Graduate School's reporting policies."
Date: October 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Elections: Statistical Analysis of Factors That Affected Uncounted Votes in the 2000 Presidential Election (open access)

Elections: Statistical Analysis of Factors That Affected Uncounted Votes in the 2000 Presidential Election

A letter report issued by the General Accounting Office with an abstract that begins "Following the 2000 presidential election, concerns were raised about the election process, including the ability of some voting equipment to render a complete and accurate vote count. Furthermore, minorities and disadvantaged voters were seen as more likely to have their votes not counted because they may have used less reliable voting equipment than affluent white voters. GAO found that although the state in which counties are located had more of an effect on the number of uncounted presidential votes than did counties' demographic characteristics or voting equipment, there were statistically significant effects on uncounted presidential votes. State differences accounted for 26 percent of the total variation in uncounted presidential votes across counties. State differences may have included such factors as statewide voter education efforts, state standards for determining what is a valid vote, the use of straight party ballots, the number of candidates on the ballot, the use of provisional ballots, and the extent to which absentee or early voting occurred."
Date: October 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
International Trade: Concerns Over Biotechnology Challenge U.S. Agricultural Exports (open access)

International Trade: Concerns Over Biotechnology Challenge U.S. Agricultural Exports

A letter report issued by the General Accounting Office with an abstract that begins "This report reviews the challenges facing U.S. agricultural biotechnology products in international trade. GAO found that new regulations and guidelines that may restrict U.S. exports of crops with a large biotech component are being enacted or considered by some U.S. trading partners and are also under discussion in various international organizations. These actions address approval, labeling, and traceability of agricultural biotech products. U.S. corn and soybean exports are most threatened by new foreign regulatory measures because of their biotech content. Although U.S. soybean exports have not yet experienced disruptions, U.S. corn exports have been largely shut out of the European Union (EU) market because U.S. farmers are producing some biotech varieties that have not been approved for marketing in the EU. U.S. agricultural biotech exports face several significant challenges in international markets. First, as the single major producer of biotech products, the United States has been relatively isolated in its efforts to maintain access to markets for these products. Second, in many parts of the world, consumer concerns are growing about the safety of biotech foods, which have led key market countries to implement or consider …
Date: June 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Agricultural Trade: Impacts of the Andean Trade Preference Act on Asparagus Producers and Consumers (open access)

Agricultural Trade: Impacts of the Andean Trade Preference Act on Asparagus Producers and Consumers

A letter report issued by the General Accounting Office with an abstract that begins "U.S. asparagus imports increased in the 1990s and now comprise nearly one-half of the asparagus consumed in the United States. Peru is the second largest source of imported asparagus and benefits from duty-free treatment under the Andean Trade Preference Act (ATPA). ATPA is estimated to have displaced between two and eight percent of the value of domestic production from what it would have been without the act. Although the supply of fresh asparagus from imports has increased since ATPA's enactment, consumer demand has been strong, and prices have risen. In addition, an apparent increase in consumer preference for fresh asparagus has contributed to a downward shift in the domestic demand for processed asparagus. Most of the decline in the domestic production of processed asparagus occurred in Michigan and Washington, the two states that produce most canned and frozen asparagus. If ATPA is reauthorized, domestic producers of asparagus and, in particular, asparagus for processing, will likely face continued displacement, but consumers can expect continued benefits from the year-round availability of fresh asparagus. However, some of this displacement will likely occur even if ATPA is not reauthorized and …
Date: March 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Welfare Reform: Moving Hard-to-Employ Recipients Into the Workforce (open access)

Welfare Reform: Moving Hard-to-Employ Recipients Into the Workforce

A letter report issued by the General Accounting Office with an abstract that begins "Although some welfare recipients who might seem hard to employ are able to successfully enter the workforce, others have needed considerable time and support to become work-ready. As a result, some states have begun to implement or are considering strategies to help hard-to-employ recipients join the workforce. To be successful in moving hard-to-employ Temporary Assistance for Needy Families (TANF) recipients into the workforce within their 60-month time limit for federal benefits, states must develop programs and provide work and work-preparation activities tailored to the needs of their hard-to-employ recipients and they must ensure that recipients with characteristics that impede employment have access to programs and activities that meet their needs. Some states believe that they would be better able to accomplish this if they (1) had caseload data on the number and characteristics of hard-to-employ TANF recipients, particularly those who will reach their 60-month limit before they are able to work and (2) used a range of work and work-preparation activities that meet the needs of hard-to-employ recipients, including activities that extend beyond those that meet federal work participation requirements."
Date: March 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Information Sharing: Practices That Can Benefit Critical Infrastructure Protection (open access)

Information Sharing: Practices That Can Benefit Critical Infrastructure Protection

A letter report issued by the General Accounting Office with an abstract that begins "Information sharing and coordination are key elements in any defense against cyber attacks. The organizations GAO reviewed identified factors they considered critical to their success in building successful information-sharing relationships with and among their members. All of the organizations identified trust as essential to successful relationships. They said that trust could only be built over time and through personal relationships. One of the most difficult challenges identified was the initial reluctance of new members to share information. Other challenges included (1) developing agreements on the use and protection of shared information, (2) obtaining adequate funding for websites and meetings while avoiding contributions intended primarily to promote the interests of an individual organization, (3) maintaining a focus on emerging issues of interest to members, and (4) maintaining appropriately skilled professional and administrative staff."
Date: October 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Department of the Interior: Status of Achieving Key Outcomes and Addressing Major Management Challenges (open access)

Department of the Interior: Status of Achieving Key Outcomes and Addressing Major Management Challenges

A letter report issued by the General Accounting Office with an abstract that begins "This report reviews the Department of the Interior's fiscal year 2000 performance report and fiscal year 2002 performance report plan required by the Government Performance and Results Act. Specifically, GAO discusses Interior's progress in achieving the following four outcomes: (1) maintaining the health of federally managed land, water, and renewable resources; (2) ensuring visitors' satisfaction with the availability, accessibility, diversity, and quality of national parks; (3) meeting the federal government's responsibility to preserve and protect Indian trust lands and resources; and (4) ensuring the safe and environmentally sound development of mineral resources. GAO could not judge the agency's progress in promoting the health of federally managed land, water, and renewable resources because the goals Interior has reported do not foster a broad or departmentwide approach to measuring progress. Although the Park Service's strategies for continuing to meet and exceed its visitor satisfaction and visitor education goals appear clear and reasonable, the agency's fiscal year 2002 performance plan lacks information on the strategic human capital management strategies to achieve this outcome. GAO cannot judge the Bureau of Indian Affairs' progress in protecting Indian trust lands and resources …
Date: June 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Health and Human Services: Status of Achieving Key Outcomes and Addressing Major Management Challenges (open access)

Health and Human Services: Status of Achieving Key Outcomes and Addressing Major Management Challenges

A letter report issued by the General Accounting Office with an abstract that begins "This report reviews the Department of Health and Human Service's (HHS) fiscal year 2000 performance report and fiscal year 2002 performance plan required by the Government Performance and Results Act of 1993 to assess HHS' progress in achieving selected key outcomes that are important to its mission. It is difficult to fully assess the HHS' progress in fiscal year 2000 toward achieving the outcomes GAO reviewed because lags in reporting performance data are common for many of its components such as the Administration for Children and Families (ACF), Centers for Disease Control and Prevention (CDC), the Substance Abuse and Mental Health Services Administration, and the Food and Drug Administration. In some cases, the delays are associated with the need to obtain performance data from states and local organizations. Some HHS components are working to improve the timeliness of data submitted by others and, in some instances, have reported trend data to show that progress is being made. For example, both ACF and CDC supplied fiscal year 1999 performance data in their current performance reports--data that were not available until this year. It is likely that ACF's …
Date: June 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Voters With Disabilities: Access to Polling Places and Alternative Voting Methods (open access)

Voters With Disabilities: Access to Polling Places and Alternative Voting Methods

A letter report issued by the General Accounting Office with an abstract that begins "Federal law requires that disabled persons have access to polling places on election day. State political subdivisions must ensure that polling places used in federal elections are accessible. Exceptions are allowed if all potential polling places have been surveyed, no accessible place is available, and the political subdivision cannot make one temporarily accessible. In these cases, disabled voters must either be reassigned to an accessible polling place or provided another means for voting on election day. All states have provisions that address voting by people with disabilities, but these provisions vary greatly. All states provide for one or more alternative voting methods or accommodations that may facilitate voting by people with disabilities. States and localities have made several efforts to improve voting accessibility for the disabled, such as modifying poling places, acquiring new voting equipment, and expanding voting options. Nevertheless, state and county election officials GAO surveyed cited various challenges to improving access."
Date: October 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
National Park Service: Federal Taxpayers Could Have Benefited More From Potomac Yard Land Exchange (open access)

National Park Service: Federal Taxpayers Could Have Benefited More From Potomac Yard Land Exchange

A letter report issued by the General Accounting Office with an abstract that begins "Settling 30 years of sometimes acrimonious dispute, the National Park Service completed an exchange of land interests on two vacant parcels of land in Potomac Yard in March 2000. However, the Park Service could have received more than $15 million from the private developer--rather than owing the developer $14 million--if the exchanged interests had been appropriately valued. As a federal agency, the Park Service has a responsibility to protect federal taxpayers' interests when it acquires or conveys land interests. Yet, the Park Service did not do so when it instructed the appraiser to derive a value for development on the Alexandria parcel that was not shown to be reasonably probable, or when it used an appraised value on the Arlington parcel that understated the worth of the Park Service's interests. Consequently, the Park Service gave the developer credit for losses that might not have realistically occurred and did not receive enough credit for allowing the developer to develop the Arlington parcel. However, the transaction is now fully executed--as in similar situations when a government agency pays too much for an item under a contract--it is unlikely …
Date: March 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Flu Vaccine: Supply Problems Heighten Need to Ensure Access for High-Risk People (open access)

Flu Vaccine: Supply Problems Heighten Need to Ensure Access for High-Risk People

A letter report issued by the General Accounting Office with an abstract that begins "Until the 2000-2001 flu season, the production and the distribution of flu vaccine generally went smoothly. In the fall of 2000, however, stories began to circulate about delays in obtaining flu vaccines. GAO reviewed (1) the circumstances that contributed to the delay and the effects the delay had on prices paid for vaccine, (2) how effectively current distribution channels ensure that high-risk populations receive vaccine on a priority basis, and (3) what the federal government is doing to better prepare for possible disruptions of influenza vaccine supply. GAO found that manufacturing difficulties resulted in an overall delay of about 6-8 weeks in shipping vaccine to most customers and a temporary price spike. Manufacturers experienced unprecedented problems growing a new viral strain, while two of four manufacturers halted production--one permanently--to address safety and quality control concerns. There is currently no system to ensure that high-risk patients have priority when the supply of vaccine is short. Although the federal government has no direct control over how influenza vaccine is purchased and distributed by the private sector and state and local governments, the Department of Health and Human Services …
Date: May 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Veterans Affairs: Status of Achieving Key Outcomes and Addressing Major Management Challenges (open access)

Veterans Affairs: Status of Achieving Key Outcomes and Addressing Major Management Challenges

A letter report issued by the General Accounting Office with an abstract that begins "This report reviews the Department of Veterans Affairs (VA) fiscal year 2000 performance report and fiscal year 2002 performance plan required by the Government Performance and Results Act of 1993 to assess VA's process in achieving selected key outcomes that are important to its mission. VA reported making mixed progress towards achieving its key outcomes. For example, VA reported that it made good progress in providing high-quality care to patients, but it did not achieve its goal of processing veterans' benefits claims in a timely manner. GAO found out that VA made several improvements to its fiscal year 2000 performance report and 2002 performance plan. These improvements resulted in clearer discussions of VA's management challenges and additional performance measures for assessing program achievement. Furthermore, VA addressed all six of the major management challenges previously identified by GAO, and generally described goals or actions that VA is taking or plans to take in response to them. VA has established strategies for achieving strategic goals and objectives for two of these challenges: human capital management and information security. VA has established a performance goal and identified milestones for …
Date: June 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
United Nations: Planning for Headquarters Renovation Is Reasonable; United States Needs to Decide Whether to Support Work (open access)

United Nations: Planning for Headquarters Renovation Is Reasonable; United States Needs to Decide Whether to Support Work

A letter report issued by the General Accounting Office with an abstract that begins "The United Nations' (U.N.) headquarters in New York clearly needs to be renovated, and the Secretary-General will ask member states to make key decisions in 2002 about the future of the renovation. As host country to U.N. headquarters, the United States needs to play a major role in making these decisions if the renovation is to proceed. However, the administration and the Department of State have not yet developed a comprehensive U.S. position on the renovation. Assuming the United States decides to support the renovation, it needs considerable lead time to examine the issues, including what scope of renovation meets U.N. and U.S. needs in the 21st century, what share of the renovation costs would the United States be willing to provide, and what process is needed to ensure that the construction is cost-effective and timely. One option for examining these issues would be to establish a team comprised of experts on construction management and U.N. issues, using appropriate administration resources from State, the National Academy of Sciences, and the General Services Administration."
Date: June 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Tactical Aircraft: F-22 Development and Testing Delays Indicate Need for Limit on Low-Rate Production (open access)

Tactical Aircraft: F-22 Development and Testing Delays Indicate Need for Limit on Low-Rate Production

A letter report issued by the General Accounting Office with an abstract that begins "The Air Force has made progress in developing the F-22, particularly with respect to fulfilling the criteria for awarding a fully funded contract for low-rate initial production. Nevertheless, it lags significantly in flight-testing because of continuing assembly and manufacturing delays, and it is behind schedule in completing nonflying tests that assess the aircraft's structural integrity These delays increase the risk that the Air Force will likely have to extend the test program past the planned completion date or proceed to the next stages of the program without completing all flight-tests. Moreover, the scheduling delays increase the likelihood that costs will not fall within the congressional cap. The Director of Operational Test and Evaluation has indicated that, on the basis of the test program's current status, operational testing cannot be started as scheduled without clearly unacceptable risks and will probably be delayed almost a year. The Director also concluded there was no reason to authorize low-rate production in January 2001 and some justification to delay it. Cost growth in the development program because of manufacturing and design problems and underestimated amounts of labor required to complete scheduled …
Date: March 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
National Science Foundation: Status of Achieving Key Outcomes and Addressing Major Management Challenges (open access)

National Science Foundation: Status of Achieving Key Outcomes and Addressing Major Management Challenges

A letter report issued by the General Accounting Office with an abstract that begins "This report reviews the National Science Foundation's (NSF) fiscal year 2000 performance report and fiscal year 2002 performance report plan required by the Government Performance and Results Act. Specifically, GAO discusses NSF's progress in addressing several key outcomes that are important to NSF's mission. NSF reported that it made substantial progress in achieving its key outcomes. Although the planned strategies for achieving these key outcomes generally are clear and reasonable, some are vague and do not identify the specific steps for achieving the goals. NSF's fiscal year 2000 performance report and fiscal year 2002 performance plan reflect continued improvement compared with the prior year's report and plan. Although the 2002 performance plan does not substantially address NSF's human capital management, NSF is developing a five-year workforce strategic plan to address strategic human capital management issues that must be submitted to the Office of Management and Budget by July 20, 2001. NSF's performance report did not explain its progress in resolving information security challenges, but NSF indicated that it has internal management controls that continually monitor data security."
Date: June 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Elections: Perspectives on Activities and Challenges Across the Nation (open access)

Elections: Perspectives on Activities and Challenges Across the Nation

A chapter report issued by the General Accounting Office with an abstract that begins "Events surrounding the 2000 presidential election raised concerns about the reliability of various types of voting equipment, the role of election officials, the disqualification of absentee ballots, and the accuracy of vote counts and recounts. As a result, public officials and various interest groups have proposed reforms to address perceived shortcomings. This report discusses: (1) voter registration; (2) absentee and early voting; (3) election day administration; and (4) vote counts, certification, and recounts."
Date: October 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Financial Audit: Congressional Award Foundation's Fiscal Year 2000 and 1999 Financial Statements (open access)

Financial Audit: Congressional Award Foundation's Fiscal Year 2000 and 1999 Financial Statements

A letter report issued by the General Accounting Office with an abstract that begins "GAO audited the financial statements of the Congressional Award Foundation for fiscal years 2000 and 1999 and the related statements of activities and cash flows. GAO found that (1) the financial statements were presented fairly in conformity with U.S. generally accepted accounting principles, (2) the Foundation had effective internal control over financial reporting and compliance with laws and regulations, and (3) there was no reportable noncompliance with laws and regulations GAO tested."
Date: May 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Elections: Status and Use of Federal Voting Equipment Standards (open access)

Elections: Status and Use of Federal Voting Equipment Standards

A letter report issued by the General Accounting Office with an abstract that begins "Events surrounding the last presidential election raised concerns about the people, processes, and technology used to administer elections. GAO has already reported on the scope of congressional authority in election administration and voting assistance to military and overseas citizens. This report focuses on the status and use of federal voting equipment standards, which define minimum functional and performance requirements for voting equipment. The standards define minimum life-cycle management processes for voting equipment developers to follow, such as quality assurance. No federal agency has been assigned explicit statutory responsibility for developing voting equipment standards; however, the Federal Election Commission (FEC) developed voluntary standards for computer-based systems in 1990, and Congress has provided funding for this effort. No federal agency is responsible for testing voting equipment against the federal standards. Instead, the National Association of State Election Directors accredits independent test authorities who test voting equipment against the standards."
Date: October 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Social Security Administration: Status of Achieving Key Outcomes and Addressing Major Management Challenges (open access)

Social Security Administration: Status of Achieving Key Outcomes and Addressing Major Management Challenges

A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed the Social Security Administration's (SSA) fiscal year 2000 performance report and fiscal year 2002 performance plan to assess SSA's progress in achieving five key outcomes important to the agency's mission. The five key outcomes are (1) providing timely, accurate, and useful information and services to the public; (2) making disability determinations more timely and accurate; (3) reducing long-term disability benefits as people return to the workplace; (4) providing timely information to decisionmakers on program policy issues, such as long-term solvency of trust fund; and (5) reducing waste, fraud, abuse, and error in the Supplemental Security Income program. Although it lowered and met its goal for the volume of 800-number calls processed, SSA did not report on its progress toward improving the accuracy of 800-number service because data were not yet available. SSA's strategy for meeting its fiscal year 2002 goals included training customer staff to be more accurate. However, in its fiscal year 2002 plan, SSA merged two accuracy indicators without sufficient justification, which may affect SSA's ability to monitor and manage performance. Even though SSA lowered the targets for about half of its …
Date: June 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Veterans' Employment and Training Service: Proposed Performance Measurement System Improved, But Further Changes Needed (open access)

Veterans' Employment and Training Service: Proposed Performance Measurement System Improved, But Further Changes Needed

A letter report issued by the General Accounting Office with an abstract that begins "This report discusses the proposed performance measurement system at the Department of Labor's Veterans' Employment and Training Service (VETS). Specifically, GAO reviews (1) VETS' proposed performance measures, including possible concerns about the measures; (2) the proposed data source for the new system; and (3) other measurement issues that would effect the comparability of states' performance data. GAO found that VETS' proposed performance measures would improve performance accountability over the current system, but some aspects of the new measures raise concerns. VETS' strategic plan suggests that states focus their efforts on providing staff-assisted services to veterans, including case management. Yet none of the proposed measures specifically gauge the success of these services. In addition, VETS' proposal includes one measure--the number of federal contractor jobs listed with local employment offices--that is not only process-oriented but also focuses on outcomes that are beyond the control of staff serving veterans. VETS proposes that all states use a single data source--Unemployment Insurance wage records--to identify veterans who get jobs. Using these data will greatly improve the comparability and reliability of the new measures. Although using these data will improve some aspects …
Date: May 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Chemical Safety: Status of Changes to the National Fire Protection Association Code for Propane (open access)

Chemical Safety: Status of Changes to the National Fire Protection Association Code for Propane

A letter report issued by the General Accounting Office with an abstract that begins "Liquefied petroleum gas (propane) has thousands of uses in homes, farms, and workplaces and is widely available in the United States. Although propane can be stored and handled safely, serious propane-related accidents have resulted in death and the destruction of property. At times, the efforts of local emergency personnel to respond to such accidents have been impeded by lack of hazard and safety information. This report describes (1) relevant revisions to the 1998 version of the code that were published in the 2001 version, as well as the process used to revise the code, (2) the views of key stakeholders about whether the 2001 version of the code provides local emergency response personnel with enough information to prepare for and respond to emergencies involving propane, and (3) the status of state and local government adoption of the 2001 code. The 2001 version of the NFPA code strengthens provisions of previous versions regarding information on the off-site effects of accidental propane releases. According to the nine key stakeholders interviewed by GAO, the 2001 version of the code would make more information available to local emergency response personnel. …
Date: June 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Force Structure: Army Lacks Units Needed for Extended Contingency Operations (open access)

Force Structure: Army Lacks Units Needed for Extended Contingency Operations

A letter report issued by the General Accounting Office with an abstract that begins "The National Military Strategy calls for U.S. forces to fight and win two nearly simultaneous major theater wars. Accordingly, the Army calculates its force structure requirements on the basis of this scenario. The strategy also calls for the Army to support operations in a series of concurrent contingencies and assumes that forces thus engaged will be withdrawn and redeployed if war occurs. The Army's difficulty in supporting contingency operations without repeatedly calling on some types of units has raised questions about whether forces structured to meet the two-war scenario can also support multiple peacetime contingency operations. GAO reviewed the Army's force planning process, known as Total Army Analysis 2007, to determine whether the Army's planned force structure will meet its contingency requirements. GAO found that the Army's force structure generally provides the number and types of units required to simultaneously carry out seven illustrative contingency operations requiring Army participation. However, it does not contain the number and types of units needed to meet the needs of five simultaneous contingencies lasting for more than six months and requiring force rotations. If Army forces continue to be called …
Date: February 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Financial Management: DOD Improvement Plan Needs Strategic Focus (open access)

Financial Management: DOD Improvement Plan Needs Strategic Focus

A letter report issued by the General Accounting Office with an abstract that begins "Defense operations involve about $1 trillion in assets, $310 billion in annual budgetary authority, $24 billion in monthly disbursements, and three million military and civilian employees. Moreover, execution of DOD's operations spans a wide range of defense organizations, including the military services and their respective major commands and numerous defense agencies. Effectively managing DOD's finance and accounting operations across this complex array of organizations is both a formidable challenge and a prerequisite for effective and efficient departmental performance and accountability. Without reliable financial management information, DOD cannot make informed decisions among competing spending priorities and cannot effectively identify opportunities for reducing costs and reallocating resources to pressing needs. Because of congressional concern with DOD's financial management difficulties, Section 1008 of the National Defense Authorization Act for Fiscal Year 1998 directed the Secretary of Defense to submit to Congress a biennial strategic plan for the improvement of financial management. The National Defense Authorization Act for Fiscal Year 2000 established additional reporting requirements that were to be addressed in DOD's Financial Management Improvement Plan. This report reviews whether the plan (1) represents an effective tool for helping resolve …
Date: August 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Department of the Treasury: Status of Achieving Key Outcomes and Addressing Major Management Challenges (open access)

Department of the Treasury: Status of Achieving Key Outcomes and Addressing Major Management Challenges

A letter report issued by the General Accounting Office with an abstract that begins "This report reviews the Department of the Treasury's fiscal year 2000 performance report and fiscal year 2002 performance report plan required by the Government Performance and Results Act. Specifically, GAO discusses Treasury's progress in addressing several key outcomes that are important to Treasury's mission. In general, GAO could not adequately determine Treasury's progress on five key outcomes because the fiscal year 2000 performance report lacked at least some measures needed to directly assess each of the outcomes. However, other information that GAO reviewed and GAO's past work suggest that Treasury may be at risk of not achieving these outcomes. In assessing Treasury's strategies, GAO identified shortcomings in its plans for each of the outcomes it reviewed. Chief among the limitations common to both the Treasury's fiscal year 1999 and 2000 performance reports was that the performance goals and measures of Treasury's agencies were not always directly reflected in the broader departmental goals, limiting the reports' usefulness in determining whether these agencies are making progress in meeting their strategic goals in general and the outcomes GAO reviewed in particular. Treasury improved the fiscal year 2000 report by …
Date: June 15, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library