Partner
Oklahoma Historical Society
451
UNT Libraries Government Documents Department
137
UNT Libraries Special Collections
125
Texas Historical Commission
74
Sterling Municipal Library
31
UNT Libraries
20
Alvin Community College
13
Carl Albert Congressional Research and Studies Center
12
Nellie Pederson Civic Library
10
FM Buck Richards Library
9
56 More
Collection
Jim Argo Collection
323
Texas Digital Newspaper Program
285
Tocker Foundation Grant
169
Oklahoma Digital Newspaper Program
146
KXAS-NBC 5 News Collection
97
Government Accountability Office Reports
80
THC National Register Collection
58
The Baytown Sun
31
Altus Times-Democrat
27
Chickasha Newspaper Collection
27
102 More
Degree Department
Degree Discipline
Degree Level
Country
States
Year
Month
Language
1,119 Matching Results
Results open in a new window/tab.
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Ski Patrol System, Incorporated, for Fiscal Years 2000 and 1999
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Ski Patrol System, Incorporated, for fiscal years 2000 and 1999. 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:
August 21, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Internal Control Management and Evaluation Tool (Supersedes GAO-01-131G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication superseded GAO-01-131G, Internal Control Management and Evaluation Tool: Exposure Draft, February 2001. This guide is intended to assist agencies maintain or implement effective internal controls and, when needed, to help determine what, where, and how improvements can be implemented."
Date:
August 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Applying Agreed-Upon Procedures: House Interparliamentary Groups
Correspondence issued by the General Accounting Office with an abstract that begins "To assist the Committee on International Relations evaluate the extent to which five House Interparliamentary Groups' schedules of receipts, disbursements, and fund balance for 2000 and 1999 appropriately reflected the cash receipts and disbursements and fund balance for those years, GAO reviewed documentation supporting each group's recorded receipt and disbursement transactions and related fund balances for evidence that the transactions were properly authorized and recorded. The schedules, prepared by the treasurer of each group, present for 2000 and 1999 the opening fund balance, total receipts, and disbursements by category, and ending fund balance, on a cash basis, for each of the five groups. GAO also recalculated and compared the recalculated amounts to the reported amounts in each group's 2000 and 1999 schedule."
Date:
August 14, 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 United Service Organizations, Incorporated, for 1999
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the United Services Organization, Incorporated, for fiscal year 1999. 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:
August 21, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Highway Projects: Extent of Unobligated Balances for Demonstration Projects
Correspondence issued by the General Accounting Office with an abstract that begins "Congress has funded many highway demonstration projects either through legislation authorizing surface transportation programs or annual appropriations for the Department of Transportation. As of April 2001, 28 highway demonstration projects with unobligated balances were no longer needed by the states because, according to the Federal Highway Administration, the projects are completed. These projects accounted for about $14.6 million in unobligated funds."
Date:
August 31, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Summary of Reinsurance Activities and Rating Actions Tied to Selected Insurers Involved in the Failed 'Unicover' Venture
Correspondence issued by the General Accounting Office with an abstract that begins "Workers' compensation "occupational accident" policies were brought to the reinsurance market by Unicover Managers, Inc., a reinsurance pool manager and intermediary. Reinsurance is the acceptance by one insurance company of a portion of the risk or claims loss underwritten by another insurance company for a share of the premium to support that risk. In a reinsurance pool arrangement, several reinsurers combine their capital and delegate underwriting authority to a pool manager that is normally not exposed to risk from the reinsurance. Losses from the failed Unicover venture came in the wake of rapid, high-volume, multilevel reinsurance of portions of workers' compensation policies that were initially underpriced in the aggregate because of a highly competitive market. Reinsurance activities had the effect of subsidizing unprofitable workers' compensation insurance at the expense of insurance companies that reinsured the business. Five rating agencies took a series of rating downgrade actions on two of the five insurance companies GAO reviewed. The other three insurance companies experienced substantial losses but were not downgraded because either the insurer was more than adequately capitalized or the parent organization made capital contributions to cover the anticipated losses …
Date:
August 24, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Forest Service: Appeals and Litigation of Fuel Reduction Projects
Correspondence issued by the General Accounting Office with an abstract that begins "The nation's forests have undergone significant changes during the last century and a half. Human activities, especially the federal government's decades-old practice of suppressing all wildland fires, have resulted in the dangerous accumulation of hazardous fuel on federal lands. To help address this problem, Congress provided the Forest Service with more than $205 million in fiscal year 2001 to reduce these accumulated fuels. To put as much of this money on-the-ground as quickly as possible, the Forest Service identified and funded those hazardous fuel reduction projects for which it had completed the necessary environmental analysis. As of July 2001, the Forest Service had completed the necessary environmental analyses and had decided to implement 1,671 hazardous fuel reduction projects in fiscal year 2001. Of these projects, 20 had been appealed and none had been litigated. Applicants included environmental groups, recreation groups, private industry interests, and individuals."
Date:
August 31, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
NASA: International Space Station and Shuttle Support Cost Limits
Correspondence issued by the General Accounting Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) Authorization Act for Fiscal Year 2000 set cost limits on the international space station and space shuttle programs. Under the act, NASA may not obligate more than $25 billion for space station development or more than $17.7 billion for shuttle launches in connection with space station assembly. The act also stipulates that for the purpose of calculating launch costs not more than $380 million per launch shall be used. Finally, the act requires that NASA, as part of its annual budget request, update Congress on its progress by (1) accounting for and reporting amounts obligated against the limitations to date, (2) identifying the amount of budget authority requested for the future development and completion of the space station, and (3) arranging for GAO to verify the accounting submitted to Congress within 60 days after the submission of the budget request. NASA did not comply with the act's requirement to use obligations as its basis for reporting against the space station limit but instead used budget authority. In addition, NASA was unable to provide detailed transaction-based support for amounts obligated against the …
Date:
August 31, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Small Business Administration: Section 7(a) General Business Loans Credit Subsidy Estimates
Correspondence issued by the General Accounting Office with an abstract that begins "The process and types of data the Small Business Administration (SBA) uses to estimate the subsidy cost of the 7(a)General Business Loan Program are generally reasonable and comply with existing Office of Management and Budget guidance. GAO's review of actual and originally estimated defaults and recoveries showed that, on a cumulative basis since 1992, defaults were overestimated by approximately $2 billion and recoveries were overestimated by approximately $450 million. During this same period, SBA overestimated the cost of the 7(a) program by $958 million as evidenced from a trend of downward reestimates. The majority of these downward reestimates can be attributed to the overestimate of defaults. For those loan guarantees approved from fiscal years 1992 through 1997, GAO was unable to determine the specific reason for the overestimate of defaults primarily because the basis SBA used for the estimated default rate for these years was not documented. During this period reestimates account for approximately 84 percent of the total $958 million reestimate. SBA began using its current methodology in 1998. Under this method, high default rates associated with loan guarantees approved in fiscal years 1986 through 1990 contributed …
Date:
August 21, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Defense Inventory: Navy Spare Parts Quality Deficiency Reporting Program Needs Improvement
A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) budgets billions of dollars each year to purchase and repair the spare parts needed to maintain its weapons systems and support equipment. The quality of the spare parts can greatly determine if the Department's investment of funds is effective, efficient, and economical. This report examines the Navy's Product Quality Deficiency Reporting Program and the extent to which the program has gathered the data needed for the analysis, correction, and prevention of deficiencies in spare parts. GAO found that data on parts defects identified at the time of installation were underreported. Data on parts that failed after some operation but before their expected design life were not collected as part of this program. In the quality reports GAO reviewed, some key information was omitted on the cause of the parts' failures and some reports did not identify who was responsible for the defects. To a large extent, the program's ineffectiveness can be attributed to lack of management, limited training and incentives to report deficiencies, and competing priorities for the staff resources needed to carry out the program."
Date:
August 8, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
2000 Census: Review of Partnership Program Highlights Best Practices for Future Operations
A letter report issued by the General Accounting Office with an abstract that begins "To take a more complete and accurate count of the nation's population in the 2000 Census, the Bureau of the Census partnered with other federal agencies, as well as with state, local, and tribal governments; religious, community, and social service organizations; and private businesses. According to the Bureau, about 140,000 organizations participated in the partnership program by assisting in such critical activities as reviewing and updating the Bureau's address list, encouraging people--especially hard-to-count populations--to participate in the census, and recruiting temporary census employees. GAO found that the Bureau spent about $142.9 million on its partnership program, or about two percent of the estimated $6.5 billion the Bureau allocated for the census and an average of about $1.19 for each of the 120 million households that the Bureau estimates are in the nation. The Bureau staffed the partnership program with 594 full-time positions, of which 560 were allocated to the field, while the remaining slots were located in the Bureau's headquarters. Decisions on which organizations to partner with and what events to attend were governed by unwritten guidelines and criteria and were driven by the Bureau's desire …
Date:
August 20, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Farm Credit Administration: Analysis of Administrative Expenses and Funding Through Assessments
A letter report issued by the General Accounting Office with an abstract that begins "The Farm Credit Administration (FCA) regulates the farm credit system. Administrative expenses, which accounted for about 97 percent of FCA's total operating expenses of $34.5 million in fiscal year 2000, are funded primarily by assessments on the institutions that make up the system, including the Federal Agricultural Mortgage Corporation (Farmer Mac). This report (1) analyses trends in administrative expenses for fiscal years 1996 through 2000 and (2) compares ways that FCA and other federal financial regulators calculate the assessments they need to fund their operations. GAO found that although FCA's administrative expenditures varied each year between 1996 and 2000, they remained below 1996 levels and stayed within congressionally imposed annual spending limits for each year during 1997 through 2000. Between 1996 and 2000, the agency experienced a decline in administrative spending of around $2 million, or 5.8 percent. Personnel costs were the largest single expense, consistently accounting for more than 80 percent of administrative spending; thus, a 15 percent staff reduction also provided the greatest overall savings. Unlike many government agencies whose operations are funded by taxpayers' money, the federal financial regulators are self-funded agencies that …
Date:
August 2, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Foreign Assistance: Lessons Learned From Donors' Experiences in the Pacific Region
A letter report issued by the General Accounting Office with an abstract that begins "Australia, Japan, New Zealand, the United Kingdom, and the United States have been the major providers of bilateral development assistance to the Pacific Island nations since 1987. The Asian Development Bank and the European Union have been the major multilateral donors. The donors' main development objectives, according to the planning documents, have been to alleviate poverty and to set the Pacific Island nations on the path to economic self-sufficiency. To achieve these objectives, these donors focus their assistance in key areas, such as education, policy reform, and infrastructure. The United States could draw several lessons from the donors' experiences for providing assistance as well as the strategies and approaches the donors have adopted. These lessons could provide valuable insights for the United States as it negotiates additional economic assistance to the Federal States of Micronesia and the Republic of the Marshall Islands. On the basis of the donors' experiences, GAO observed that (1) assistance strategies may involve trade-offs in expectations of aid effectiveness if other objectives for providing assistance take priority over development objectives; (2) assistance strategies may involve trade-offs between effectiveness and accountability, on the …
Date:
August 17, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Welfare Reform: Challenges in Maintaining a Federal-State Fiscal Partnership
A letter report issued by the General Accounting Office with an abstract that begins "The reauthorization of the Temporary Assistance for Needy Families (TANF) block grant represents an opportunity to re-examine the fiscal balance between the federal government and the states in providing services to needy families. Since the enactment of federal welfare reform, there has been much discussion of the fiscal implications of these sweeping changes in national welfare policy. A particularly contentious issue has been the extent to which states have replaced, rather than supplemented, their own spending with federal TANF dollars, thereby freeing up state funds for other budget priorities. This report reviews (1) the degree to which states have used the flexibility afforded in the federal TANF grant to supplant, rather than supplement, state spending for low-income families; (2) the changes that have occurred in the states' use of different funding sources (including their TANF funds) on programs that help the poor; (3) the effects of state funding choices on the amounts of TANF funds the states have left unspent at the U.S. Treasury; and (4) the measures states are taking to save a portion of the TANF grant or set aside their funds for a …
Date:
August 10, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Trade Adjustment Assistance: Experiences of Six Trade-Impacted Communities
A letter report issued by the General Accounting Office with an abstract that begins "This report reviews trade adjustment assistance and other assistance programs, such as the North American Free Trade Agreement Transitional Adjustment Assistance (NAFTA-TAA) program, to determine if they have helped distressed communities deal with the adverse impacts of trade. GAO conducted case studies in six such trade-impacted communities, all of which experienced major trade-related plant closures and layoffs in the mid- to late-1990s. Two communities lost a large percentage of local jobs in sudden plant closures and experienced economic crises. The other communities experienced rolling layoffs or a series of smaller plant closures that dislocated as many or more workers but did so gradually. Experiences in the communities GAO visited indicate that Temporary Adjustment Assistance (TAA) and NAFTA-TAA assistance to dislocated workers, although substantial, could be implemented more effectively. Program administrators and training providers in each community said that the programs have structural problems that impede effective service delivery. One factor that influenced the implementation of training benefits in many communities is that a significant percentage of dislocated workers needed to earn a high school equivalency degree or take remedial courses before they could even start a …
Date:
August 24, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Mass Transit: FTA Could Relieve New Starts Program Funding Constraints
A letter report issued by the General Accounting Office with an abstract that begins "The Federal Transit Administration's (FTA) New Starts program has provided state and local agencies with more than $6 billion in the last eight years to help design and construct transit projects. Although the funding for this program is higher than it has ever been, the demand for these resources is also extremely high. FTA was directed to prioritize projects for funding by evaluating, rating, and recommending potential projects on the basis of specific financial and project justification criteria. This report discusses (1) the refinements made to FTA's evaluation and rating process since last year, (2) how New Starts projects were selected for FTA's New Starts report and budget request for fiscal year 2002, and (3) FTA's remaining New Starts commitment authority. GAO found that FTA made several refinements to its rating process. For instance, potential grantees were more strictly assessed on their ability to build and operate proposed projects than in the past. FTA also made several technical changes and established new performance measures to evaluate the program. New Starts projects were selected by evaluating 40 new projects for 2002 and developing ratings for 26 of …
Date:
August 9, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Budget Scoring: Budget Scoring Affects Some Lease Terms, but Full Extent Is Uncertain
A letter report issued by the General Accounting Office with an abstract that begins "This report responds to a concern that budget-scoring restrictions were forcing the General Services Administration (GSA) to rely on shorter term leases that increase the costs to the Federal Buildings Fund because their per-square-foot costs are greater than longer term leases. Budget-scorekeeping rules are to be used by the scorekeepers to ensure compliance with budget laws and that legislation are consistent with scorekeeping conventions and that specific legal requirements. The rules are reviewed annually and revised as necessary to achieve those purposes. The way in which budget-scoring rules were implemented affected the lease or lease project term of at least 13 of the 39 federal agency leases GAO reviewed. Since GSA officials do not generally seek comparisons of long-term versus short-term leases in the solicitation process, GAO could not determine the overall monetary impact of budget scoring in the lease term. However, GAO identified three isolated cases that had comparisons of long term versus short-term leases in the solicitation process, and, in each case, the price per net useable square foot was lower with the longer term lease. GSA officials said that while budget scoring affects …
Date:
August 31, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
JFMIP News: A Newsletter for Government Financial Managers, Summer 2001, Vol. 13, No. 2
Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Joint Financial Management Improvement Program's current financial management initiatives, activities, and practices."
Date:
August 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Health Workforce: Ensuring Adequate Supply and Distribution Remains Challenging
Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses (1) the shortage of healthcare workers and (2) the lessons learned by the National Health Service Corps (NHSC) in addressing these shortages. GAO found that problems in recruiting and retaining health care professionals could worsen as demand for these workers increases. High levels of job dissatisfaction among nurses and nurses aides may also play a crucial role in current and future nursing shortages. Efforts to improve the workplace environment may both reduce the likelihood of nurses and nurse aides leaving the field and encourage more young people to enter the nursing profession. Nonetheless, demographic forces will continue to widen the gap between the number of people needing care and the nursing staff available. As a result, the nation will face a caregiver shortage very different from shortages of the past. More detailed data are needed, however, to delineate the extent and nature of nurse and nurse aide shortages to assist in planning and targeting corrective efforts. Better coordination of NHSC placements, with waivers for foreign U.S.-educated physicians, could help more needy areas. In addition, addressing shortfalls in the Department of Health and Human Services (HHS) …
Date:
August 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Disaster Assistance: Improvement Needed in Disaster Declaration Criteria and Eligibility Assurance Procedures
A letter report issued by the General Accounting Office with an abstract that begins "Since 1990, the Federal Emergency Management Agency (FEMA) has provided more than $27 billion in disaster assistance, more than half of which was spent for public assistance projects, such as repairs of damaged roads, government buildings, utilities, and hospitals. FEMA uses established criteria to determine whether to (1) recommend that the President declare a disaster and (2) once a disaster has been declared, approve and fund Public Assistance projects. In 1999, FEMA published formal criteria for recommending the presidential approval of disaster declarations. These criteria include both minimum financial thresholds and other qualitative measures that FEMA applies in deciding whether to recommend presidential approval. These criteria do not necessarily indicate a state's ability to pay for the damage because they do not consider the substantial differences in states' financial capacities to respond when disasters occur. As a result, federal funds may be provided for some disasters when they are not needed. Problems with applying FEMA's criteria remain. In part, these problems may persist because many of the staff assigned to disaster field offices who make eligibility decisions are temporary and may not have the skills and …
Date:
August 31, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Military Housing: DOD Needs to Address Long-Standing Requirements Determination Problems
A letter report issued by the General Accounting Office with an abstract that begins "This report reviews the Department of Defense's (DOD) family housing program. GAO discusses (1) whether DOD has implemented a standard process for determining the required military housing based on housing available in the private sector and (2) how an increase in the housing allowance is likely to affect the need for housing on military installations over the long term. Despite calls from Congress, GAO, and DOD's Inspector General, DOD has not introduced a standard process for determining military housing requirements. DOD and the services have worked to develop the framework for the process, but technical concerns, such as standards for affordable housing and commuting distance, have stalled its adoption. Increasing the housing allowance underscores the urgent need for a consistent process to determine military housing requirements because it is expected to increase demand for civilian housing and lessen the demand for military housing. From a policy standpoint, increasing the allowance better positions DOD to rely on the private sector first for housing because it removes the financial disincentive to living in civilian housing. From a management standpoint, considerable evidence suggests that it is less expensive to …
Date:
August 3, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
FASAB: Amending SFFAS No. 11, Amendments to Property, Plant, and Equipment; SFFAS No. 8, Supplementary Stewardship Reporting; and SFFAS No. 6, Accounting for Property, Plant, and Equipment
Other written product issued by the General Accounting Office with an abstract that begins "This document is a conceptual statement on the objectives of financial reporting by the federal government. It focuses on the uses, user needs, and objectives of such reporting. The objectives are designed to guide the Federal Accounting Standards Advisory Board in developing accounting standards to enhance the financial information reported by the federal government to (1) demonstrate its accountability, (2) provide useful information, and (3) help internal users of financial information improve the government's management. In addition to guiding the Board, the objectives may serve as useful guidance to others involved in federal financial reporting."
Date:
August 30, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Special Minimum Wage Program: Centers Offer Employment and Support Services to Workers With Disabilities, But Labor Should Improve Oversight
A letter report issued by the General Accounting Office with an abstract that begins "To prevent the curtailment of employment opportunities for disabled persons, the Fair Labor Standards Act allows employers to pay individuals less than the minimum wage if they have a physical or mental disability that impairs their earning or productive capacity. The Department of Labor's Wage and Hour Division (WHD) administers the special minimum wage program. More than 5,600 employers nationwide pay special wages to workers with disabilities; about 84 percent are work centers established to provide employment opportunities and support services to individuals with disabilities. Businesses comprise about 9 percent of these employers; the remaining 7 percent are hospitals or other residential care facilities and schools. Seventy-four percent of the workers paid special minimum wages by work centers have mental retardation or another developmental disability as their primary impairment, and 46 percent have multiple disabilities. From the data received by employers on the productivity of their disabled workers, it is estimated that 70 percent of the workers are less than half as productive as workers without disabilities performing the same jobs. Labor has not effectively managed the special minimum wage program to ensure that disabled workers …
Date:
August 3, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
National Airspace System: Free Flight Tools Show Promise, but Implementation Challenges Remain
A letter report issued by the General Accounting Office with an abstract that begins "This report reviews the Federal Aviation Administration's (FAA) progress on implementing the Free Flight Program, which would provide more flexibility in air traffic operations. This program would increase collaboration between FAA and the aviation community. By using a set of new automated technologies (tools) and procedures, free flight is intended to increase the capacity and efficiency of the nation's airspace system while helping to minimize delays. GAO found that the scheduled March 2002 date will be too early for FAA to make an informed investment decision about moving to phase 2 of its Free Flight Program because of significant technical and operational issues. Furthermore, FAA's schedule for deploying these tools will not allow enough time to collect enough data to fully analyze their expected benefits. Currently, FAA lacks enough data to demonstrate that these tools can be relied upon to provide accurate data."
Date:
August 31, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library