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[Janie Bush at the Lone Star Ride Event]

Photograph of Janie Bush in a pie tossing booth at the Lone Star Ride event. Her face and shirt are smeared with the remains of a pie. This event was sponsored by Resource Center Dallas.
Date: September 30, 2001
Creator: unknown
Object Type: Photograph
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.
Object Type: Text
System: The UNT Digital Library
Computer-Based Patient Records: Better Planning and Oversight By VA, DOD, and IHS Would Enhance Health Data Sharing (open access)

Computer-Based Patient Records: Better Planning and Oversight By VA, DOD, and IHS Would Enhance Health Data Sharing

A letter report issued by the General Accounting Office with an abstract that begins "In November 1997, the President called for the Department of Veterans Affairs (VA) and the Department of Defense (DOD) to create an interface that would allow the two agencies to share patient health information. By allowing health care providers to electronically share comprehensive patient information, computer-based patient record's (GCPR) should help VA, DOD, and the Indian Health Service (IHS) to improve the quality of care for their beneficiaries. But without a lead entity, a clear mission, and detailed planning to achieve that mission, it is difficult to monitor progress, identify project risks, and develop appropriate contingency plans to keep the project moving forward and on track. Critical project decisions were not made, and the agencies were not bound by those that were made. The VA and DOD Chief Information Officers' (CIO) action to focus on short-term deliverables and to capitalize on existing technologies is warranted and a step in the right direction. However, until problems with the two agencies' existing systems and issues regarding planning, management, and accountability are resolved, project costs will likely continue to increase and implementation of the larger GCPR effort--and its expected …
Date: April 30, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Electronic Records: Clinton Administration's Management of Executive Office of the President E-Mail System (open access)

Electronic Records: Clinton Administration's Management of Executive Office of the President E-Mail System

A letter report issued by the General Accounting Office with an abstract that begins "This report discusses the facts surrounding the ability of the Clinton White House to preserve certain electronic mail (e-mail) deemed official government records. GAO found that two malfunctions occurred in the White House e-mail system that prevented official records from being properly recorded in the Automated Records Management System (ARMS). The first problem involved an anomaly with incoming Internet e-mail users of the "Mail2" e-mail server. The second problem surfaced while the contractor was trying the resolve the first problem. During its efforts to determine the cause of the Mail2 e-mail errors, the letter D was deleted from a key piece of software, causing the ARMS scanner to skip e-mail accounts of users with first names beginning with the letter D. The White House began a costly and time-consuming project to recover e-mail records that had not been effectively managed. Several factors contributed to the cost and scope of the tape restoration project, including the contractor's performance of tape management and systems maintenance and legal scrutiny of e-mail malfunctions by external authorities."
Date: April 30, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: Capitol Preservation Fund's Fiscal Years 2000 and 1999 Financial Statements (open access)

Financial Audit: Capitol Preservation Fund's Fiscal Years 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 Capitol Preservation Fund for fiscal years 2000 and 1999. GAO found that the financial statements were presented fairly in conformity with U.S. generally accepted accounting principles, contained no material weaknesses in internal control over financial reporting (including safeguarding assets) and complied with the provisions of laws and regulations tested."
Date: April 30, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Free Trade Area of the Americas: Negotiations at Key Juncture on Eve of April Meetings (open access)

Free Trade Area of the Americas: Negotiations at Key Juncture on Eve of April Meetings

A letter report issued by the General Accounting Office with an abstract that begins "The negotiations to establish a Free Trade Area of the Americas (FTAA), which would eliminate tariffs and create common trade and investment rules within the 34 democratic nations of the Western Hemisphere, are among the most significant ongoing multilateral trade negotiations for the United States. Two meetings held in April 2001 offer opportunities to inject momentum and set an ambitious pace for the next, more difficult phase of the negotiations. Because of the significance of the FTAA initiative, this report (1) discusses the progress that has been made in the free trade negotiations so far, (2) identifies the challenges that must be overcome to complete a free trade agreement, and (3) discusses the importance of the April meetings of trade ministers and national leaders of participating countries. GAO found that the FTAA negotiations have met the goals and deadlines set by trade ministers. Significant challenges remain, including market access concessions and doubts that key Western Hemisphere leaders will have the political will to embrace the agreement. The April meetings of trade ministers will serve as a transition from the initial proposal phase to the substantive negotiations …
Date: March 30, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Internal Controls: C-17 Payment Procedures Can Be Improved (open access)

Internal Controls: C-17 Payment Procedures Can Be Improved

Correspondence issued by the General Accounting Office with an abstract that begins "The Federal Acquisition Streamlining Act of 1994 allows the use of performance-based payment (PBP) as an alternative to other forms of contract financing. According to the Department of Defense (DOD), the paying office processed about one million invoices for 363,000 major contracts. In fiscal year 1999, only 195 of these contracts contained performance-based provisions. These contracts are so few in number because they are a relatively new form of contracting within DOD. In November 2000, however, DOD indicated that performance-based financing will be military's preferred contract financing method for future fixed-price contracts. This report reviews the C-17 aircraft production program as a case study of the business processes used to make investment expenditures during the production phase of a major weapons system. GAO chose this contract because it is mature, stable, and is performance-based rather than cost-based. GAO found internal control weaknesses in the C-17 program affecting compliance with regulations, policies, and procedures over (1) establishing withhold amounts by the Air Force contracting officer for conditionally accepted items, (2) processing by the Administrative Contracting Officer for performance-based payment requests, (3) processing by the Administrative Contracting Officer of invoices …
Date: May 30, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
IRS Telephone Assistance: Opportunities to Improve Human Capital Management (open access)

IRS Telephone Assistance: Opportunities to Improve Human Capital Management

A letter report issued by the General Accounting Office with an abstract that begins "Each year, the Internal Revenue Service (IRS) determines the staffing level for its toll-free telephone customer service operations. GAO found that IRS lacks a long-term telephone customer service goal that reflects the needs of taxpayers and the costs and benefits of meeting that goal. Rather, IRS annually determines the level of funding it will seek for its customer service workforce, using its judgment of how to best balance service and compliance activities. IRS then calculates the level of service that funding levels will provide. This approach is inconsistent with the Government Performance and Results Act and the practice of selected public and private call centers that field questions. IRS recognizes the shortcomings of its personnel management and will include performance measures and goals in its 2002 strategic plan. According to IRS officials, the agency also faces challenges in recruiting, training, retaining, and scheduling customer service representatives. IRS is developing a strategy to address each of these issues."
Date: January 30, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Electronic Warfare: The Army Can Reduce Its Risks in Developing New Radar Countermeasures System (open access)

Electronic Warfare: The Army Can Reduce Its Risks in Developing New Radar Countermeasures System

A letter report issued by the General Accounting Office with an abstract that begins "The Army is acquiring a new, state-of-the-art radar countermeasures system--called the Suite of Integrated Radio Frequency Countermeasures to help helicopters and other aircraft identify, track, and defeat radar-guided missiles in complex electronic environments where many radar systems could be operating simultaneously. The Army has identified software and hardware modification needed for its new radar countermeasures system. The Army expects that future tests will enable it to determine whether the modified software performs as required before the planned low-rate initial production decision in early 2002. However, the testing of the modified hardware is not scheduled for completion until September 2002. By deferring low-rate initial production decision, the Army would reduce the risk of incurring anticipated costs to retrofit articles if the system does not work as expected."
Date: April 30, 2001
Creator: United States. General Accounting Office.
Object Type: Report
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.
Object Type: Text
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.
Object Type: Text
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.
Object Type: Text
System: The UNT Digital Library
Management Letter: Improvements Needed in IRS' Accounting Procedures and Internal Controls (open access)

Management Letter: Improvements Needed in IRS' Accounting Procedures and Internal Controls

Correspondence issued by the General Accounting Office with an abstract that begins "In March 2001, GAO issued a report (GAO-01-394) on the results of its audit of the Internal Revenue Service's (IRS) financial statements and on the effectiveness of its internal controls for fiscal year 2000. This report reviews additional matters identified during GAO's fiscal year 2000 audit regarding accounting procedures and internal controls that could be improved. GAO found that IRS had immaterial internal control issues that affected reporting. IRS (1) was unable to determine if its costs for reimbursable activities were accurate and whether it was recouping the costs of the goods or services it provided, (2) lacked procedures to properly record its working capital fund prepaid expenses, (3) accepted information from its contractors for inclusion in its year-end financial reporting without sufficient oversight or review, and (4) did not always follow standard procedures with respect to the transfer of funds between appropriations."
Date: July 30, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Student Financial Aid: Use of Middleware for Systems Integration Holds Promise (open access)

Student Financial Aid: Use of Middleware for Systems Integration Holds Promise

A letter report issued by the General Accounting Office with an abstract that begins "Although the Department of Education spent millions of dollars to modernize and integrate its nonintegrated financial aid systems during the past 10 years, these efforts have met with limited success. Recently, Education's Office of Student Financial Assistance (SFA) began using a software approach known as middleware to provide users with a more complete and integrated view of information in its many databases. In selecting middleware, SFA has adopted a viable, industry-accepted means for integrating and utilizing its existing data on student loans and grants. To meet its human capital needs, SFA has solicited the help of a private sector "modernization partner" with experience in implementing and managing middleware solutions--particularly in the financial industry--and has also chosen to use a leading middleware software product."
Date: November 30, 2001
Creator: United States. General Accounting Office.
Object Type: Report
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.
Object Type: Text
System: The UNT Digital Library
Joint Warfighting: Attacking Time-Critical Targets (open access)

Joint Warfighting: Attacking Time-Critical Targets

Correspondence issued by the General Accounting Office with an abstract that begins "This report reviews the military's efforts to attack time-critical targets, such as mobile theater missiles, surface-to-air missile launchers, and cruise missile batteries. GAO found that the Defense Department (DOD) has developed guidance to help the armed services achieve system interoperability as well as develop oversight controls, directives, and policies and to achieve interoperability. DOD has also worked to develop joint capabilities through exercises and advanced concept technology demonstrations. The individual services have undertaken various efforts to improve their own capability to attack time-critical targets. Although these efforts are helping DOD to improve the sensor-to-shooter process, much more needs to be done to significantly reduce the time it takes to strike time-critical targets. First, DOD needs to overcome cultural impediments to joint warfighting. Second, some of DOD's current oversight and control mechanisms are simply not working. Third, DOD still lacks a joint service concept of operations to defeat time-critical targets. As a result, each military service plans and acquires systems to meet requirements under its own concept of operations. DOD has recently developed plans and initiatives to address these problems. It is too early to determine whether these steps …
Date: November 30, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
National Airspace System: Incomplete Transition Back to National Maintenance and Certification Standards in the Federal Aviation Administration's Alaskan Region (open access)

National Airspace System: Incomplete Transition Back to National Maintenance and Certification Standards in the Federal Aviation Administration's Alaskan Region

Correspondence issued by the General Accounting Office with an abstract that begins "In 1997, the Federal Aviation Administration (FAA) adopted a pilot program, known as the Corporate Maintenance Philosophy, that reduced the frequency of periodic maintenance and certification in FAA's Alaskan Region. In 2001, the Federal Labor Relations Authority ruled that FAA must revert back to the national maintenance and certification standards in the Alaskan Region because it had not negotiated an extension of the pilot program with its unions. GAO found that FAA's Alaskan Region has not fully returned to the national standards, but FAA officials believe that the transition will be completed by January 1, 2002. Seven of 12 locations had finished updating maintenance and certification information into FAA's computerized maintenance management system (MMS) by the October 1, 2001, deadline. In several locations where MMS had been updated, however, the standards that incorporated were not subjected to quality control checks. GAO was unable to determine whether periodic maintenance in some areas has been done with the frequency required by the national guidelines. FAA is hiring additional staff to perform maintenance and certifications and will appoint managers to check the accuracy of MMS data. The process of certifying equipment …
Date: November 30, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Purchase Cards: Control Weaknesses Leave Two Navy Units Vulnerable to Fraud and Abuse (open access)

Purchase Cards: Control Weaknesses Leave Two Navy Units Vulnerable to Fraud and Abuse

A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed purchase card activity at the Space and Naval Warfare Systems Command (SPAWAR) Systems Center and the Navy Public Works Center in San Diego and found significant breakdowns in internal controls over purchase card transactions, including fraudulent, improper, and abusive purchases and theft and misuse of government property. Neither SPAWAR nor the Navy Public Works Center had effective policies for issuing purchase cards, establishing credit limits, and minimizing the federal government's financial exposure. Any employee having supervisory approval could get a card. GAO found that the units did not do credit checks on prospective cardholders. GAO also found that nearly half of SPAWAR's fiscal year 2000 purchase card transactions and more than half of the Navy Public Works Center's transactions were made by employees who did not have documented evidence of timely training. Policies for rebate management were deficient, including a lack of procedures to maximize rebates and ensure that bank calculations of rebates were correct. Management was not effectively using internal reviews and audits to determine whether purchase card internal controls were effectively implemented. These internal control weaknesses allowed purchases that were potentially fraudulent, …
Date: November 30, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
GAO Performance and Accountability Report, 2000 (open access)

GAO Performance and Accountability Report, 2000

Other written product issued by the General Accounting Office with an abstract that begins "This report provides GAO's assessment of what it has been able to accomplish in fiscal year 2000 and presents its plans for continued progress through fiscal year 2002."
Date: March 30, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Social Security: Program's Role in Helping Ensure Income Adequacy (open access)

Social Security: Program's Role in Helping Ensure Income Adequacy

A letter report issued by the General Accounting Office with an abstract that begins "Before Social Security, being old often meant being poor. Today, dependency on public assistance has dropped to a fraction of its Depression-era levels, and poverty rates among the elderly are now lower than for the population as a whole. At the same time, Social Security has become the single largest source of retirement income for more than 90 percent of persons aged 65 and older. Automatic adjustments were introduced in 1972 to reflect increases in the cost of living. Other program changes gradually increased social security coverage to larger portions of the workforce and extended eligibility to family members and disabled workers. Other benefit programs, such as Supplemental Security Income (SSI), Medicare, and Medicaid, have also been added over the years. With regard to measuring income adequacy, various measures help examine different aspects of this concept, but no single measure can provide a complete picture. For various subgroups of beneficiaries that have lower lifetime earnings, poverty rates have also declined. Although the Social Security benefit formula favors lower lifetime earners, their lower earnings and work histories can leave them with incomes below the poverty level when …
Date: November 30, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Medicaid: HCFA Reversed Its Position and Approved Additional State Financing Schemes (open access)

Medicaid: HCFA Reversed Its Position and Approved Additional State Financing Schemes

A letter report issued by the General Accounting Office with an abstract that begins "Some states have taken advantage of the flexibility that Congress built into the Medicaid program by devising schemes that inappropriately boost the federal share of program expenditures. These schemes were adding billions of dollars a year to federal Medicaid costs without the states paying their statutorily specified share of program costs. Moreover, some of the federal funds were being spent for non-Medicaid purposes. After hearing about these financing schemes, Congress passed the Medicare, Medicaid, and SCHIP Benefits Improvement and Protection Act of 2000 (BIPA). In response, the Health Care Financing Administration (HCFA) issued regulations in January 2001 to curtail financing schemes involving excessive payments to local government providers for which a separate upper payment limit did not exist. However, less than a month after the revised upper payment limit regulation became effective, HCFA decided to amend the regulation to shorten the time some states were allowed to comply with it. This reversal resulted in the approval of new financing schemes for several states that had pending proposals mimicking the schemes identified last year. The transition periods were of varying lengths, depending on how long a state …
Date: October 30, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Information Security: Progress and Challenges to an Effective Defense-wide Information Assurance Program (open access)

Information Security: Progress and Challenges to an Effective Defense-wide Information Assurance Program

A letter report issued by the General Accounting Office with an abstract that begins "The components, military services, and agencies of the Department of Defense (DOD) share many risks in their use of globally networked computer systems to perform operational missions. Many reports of vulnerabilities, organized intrusions, and theft related to department systems and networks have underscored weaknesses in DOD systems. In January 1998, DOD responded to these risks by announcing its plans for a Defense-wide Information Assurance Program to promote integrated, comprehensive, and consistent information assurance (IA) practices across the department. Although the program has addressed issues related to DOD's departmental IA goals, established new IA policy, improved communication across the department, and introduced mechanisms for monitoring IA efforts throughout DOD, many IA issues remain unaddressed. Given the high priority that DOD puts on IA, GAO believes the the program should have made progress on more of its implementation plan objectives by this time and gone further with the ones it has begun to address. Top-level DOD management has not carried out oversight commensurate with the program's high-priority role and the program has not received the resources that were judged necessary by DOD when the program was initiated. DOD …
Date: March 30, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Food Assistance: Research Provides Limited Information on the Effectiveness of Specific WIC Nutrition Services (open access)

Food Assistance: Research Provides Limited Information on the Effectiveness of Specific WIC Nutrition Services

A letter report issued by the General Accounting Office with an abstract that begins "Despite methodological limitations, demonstration studies provide program managers and policymakers with some useful information on the types of Special Supplemental Program for Women, Infants and Children (WIC) nutrition service interventions that can have positive results for participants. However, only one recent demonstration study provides any information on the costs associated with implementing various interventions. Given the limited resources available to provide WIC nutrition services, information on the costs to provide effective services could play a critical role in managers' decisions to implement the intervention and policymakers' decisions on funding the intervention."
Date: March 30, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Water Infrastructure: Information on Federal and State Financial Assistance (open access)

Water Infrastructure: Information on Federal and State Financial Assistance

A letter report issued by the General Accounting Office with an abstract that begins "U.S. drinking water and wastewater systems encompass thousands of treatment and collection facilities and more than a million miles of pipes and conduits. The estimated cost to repair, replace, or upgrade aging facilities; accommodate the nation's growing population; and meet new water quality standards ranges from $300 billion to $1 trillion over the next 20 years. Although user rates are the major source of facilities' financing, federal and state government agencies also offer financial support. From fiscal years 1991 through 2000, nine federal agencies provided $44 billion for drinking water and wastewater capital improvements. Four agencies--the Environmental Protection Agency and the Departments of Agriculture, Housing and Urban Development, and Commerce--accounted for about 98 percent of that account. State governments made $25 billion available for water infrastructure programs during the past 10 years."
Date: November 30, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library