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Property Management Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Supersedes GAO-01-554G) (open access)

Property Management Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Supersedes GAO-01-554G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-01-554G, Property Management Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Exposure Draft), June 2001. The Joint Financial Management Improvement Program's Property Management Systems Requirements assist (1) agencies implement and monitor their property management systems and (2) managers and auditors review agency property management systems to determine if they substantially comply with the Federal Financial Management Improvement Act. This checklist is provided as a tool for use by experienced staff and is one in a series of documents issued by GAO to help agencies improve or maintain effective operations."
Date: December 1, 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 Aviation Hall of Fame for 1999 and 1998 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Aviation Hall of Fame for 1999 and 1998

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Aviation Hall of Fame for 1999 and 1998. GAO found no reportable instances of noncompliance with applicable law, and the audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: June 26, 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 American War Mothers for Fiscal Year 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American War Mothers 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 American War Mothers, for fiscal year 2000, to determine whether the report complied with the financial reporting requirements of the law. GAO found no reportable instances of noncompliance with applicable law, and the audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: June 25, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Military Order of the Purple Heart of the United States of America, Inc., for Fiscal Years 1997-2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Military Order of the Purple Heart of the United States of America, Inc., for Fiscal Years 1997-2000

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Military Order of the Purple Heart of the United States of America, Inc., for fiscal years ended 2000, 1999, 1998, and 1997. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit reports included the auditors' opinions that the corporation's financial statements were presented fairly in accordance with generally accepted accounting principles."
Date: February 20, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Combating Terrorism: Comments on Counterterrorism Leadership and National Strategy (open access)

Combating Terrorism: Comments on Counterterrorism Leadership and National Strategy

A statement of record issued by the General Accounting Office with an abstract that begins "The federal government will spend approximately $11 billion to combat terrorism In fiscal year 2001. In the event of a domestic terrorist incident, state and local governments have the primary responsibility for managing the consequences of a terrorist attack. However, the federal government can assist state and local authorities if they lack the capability to respond adequately. On the basis of past and ongoing GAO work, two key issues emerge that the new President and Congress will face concerning programs to combat terrorism. First, the overall leadership and management of such programs are fragmented within the federal government. No single entity acts as the federal government's top official accountable to both the President and Congress. Fragmentation exists in both coordination of domestic preparedness programs and in efforts to develop a national strategy. The Department of Justice worked with other agencies to develop the Attorney General's Five-Year Interagency Counterterrorism and Technology Crime Plan. Although this plan is the current document that most resembles a national strategy, GAO believes that it still lacks some critical elements including measurable desired outcomes, linkage to resources, and a discussion of …
Date: March 27, 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 Reserve Officers Association of the United States for Fiscal Year 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Reserve Officers Association of the United States 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 Reserve Officers Association of the United States 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: August 21, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Survey of NASA's Lessons Learned Process (open access)

Survey of NASA's Lessons Learned Process

Correspondence issued by the General Accounting Office with an abstract that begins "The National Aeronautics and Space Administration's (NASA) procedures and guidelines require that program and project managers review and apply lessons learned from the past throughout a program's or project's life cycle. Managers must also document and submit any significant lessons learned in a timely manner. NASA's principal mechanism for collecting and sharing lessons learned from programs, projects, and missions agency wide is the Lessons Learned Information System. The goal of the system is to prevent NASA from having to "relearn" the lessons of the past. NASA also shares lessons learned through revisions to its policies and guidance. Furthermore, lessons learned from a mishap or operational event are captured in procedure and process documents. GAO surveyed all of NASA's program and project managers to obtain their perspectives on NASA's mechanisms to ensure that past lessons learned from mission failures are being applied. GAO found fundamental weaknesses in the collection and sharing of lessons learned in NASA by program and project managers as well as in the system. Although some lessons learning does take place, lessons are not routinely identified, collected, or shared by program and project managers. In addition, …
Date: September 5, 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 American Legion for 1999 and 1998 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American Legion for 1999 and 1998

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the American Legion for fiscal years 1998 and 1999. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: October 17, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Strategies to Manage Improper Payments: Learning From Public and Private Sector Organizations (Exposure Draft) (Superseded by GAO-02-69G) (open access)

Strategies to Manage Improper Payments: Learning From Public and Private Sector Organizations (Exposure Draft) (Superseded by GAO-02-69G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-02-69G, Strategies to Manage Improper Payments: Learning From Public and Private Sector Organizations, October 2001. This executive guide is intended to identify effective practices and provide case illustrations and other information for federal agencies' consideration when developing strategies and planning and implementing actions to manage improper payments in their programs."
Date: May 1, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Executive Guide: Best Practices in Achieving Consistent, Accurate Physical Counts of Inventory and Related Property (open access)

Executive Guide: Best Practices in Achieving Consistent, Accurate Physical Counts of Inventory and Related Property

Guidance issued by the General Accounting Office with an abstract that begins "This draft Executive Guide describes fundamental practices and procedures used in the private sector to achieve consistent and accurate physical counts of inventory and related property. It summarizes the principles that have been successfully implemented by companies recognized for their outstanding record of inventory management. It also explains and describes leading practices from which the federal government may be able to draw lessons and ideas. This guide applies to most forms of federal inventory, but some of the discussed practices may not be applicable to various types of bulk, natural resource, and nonturning inventories, such as the Department of Energy's strategic petroleum reserve."
Date: July 1, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Follow-up Information on the Operations of the Department of Justice's Office of Professional Responsibility (open access)

Follow-up Information on the Operations of the Department of Justice's Office of Professional Responsibility

Correspondence issued by the General Accounting Office with an abstract that begins "In response to concerns about the professionalism and conduct of some Department of Justice attorneys, as well as the process of holding them accountable to ethical standards, this report provides information on Justice's Office of Professional Responsibility (OPR). GAO obtained information on the types of allegations OPR was able to substantiate against attorneys, the source of the allegations, the specific allegations, and OPR's recommendations for disciplinary actions. OPR generally placed its findings in the attorneys' official personnel folder, either temporarily or permanently, depending on the severity of misconduct. OPR said that although some attorneys under investigation retired or resigned from the Department, it was unable to determine whether they left because of the investigation. Those attorneys would deny that their departure was triggered by the investigation, and OPR officials said it would be difficult to establish a cause-an-effect relationship. OPR would, however, continue the investigation if other Justice employees were involved or if the allegations were serious. When OPR administratively closed a case because the issues were before the courts, it flagged these cases in its tracking system so that it could continue its investigations at a later …
Date: January 19, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
U.S. Army's Procurements of Battle Effects Simulators (open access)

U.S. Army's Procurements of Battle Effects Simulators

Correspondence issued by the General Accounting Office with an abstract that begins "The Army uses battle effects simulators on training ranges to help prepare its soldiers for realistic combat conditions. The simulators fire pyrotechnic cartridges that simulate the sound, smoke, and flash of shells being fired from or striking targets, such as armored vehicles. Concerns have been raised about the safety of the simulators now being used by the Army and the possibility that U.S. companies may be excluded from full and open competition for new simulators. The Army's existing battle effects simulators have experienced more than 120 documented malfunctions, many of which caused serious injuries, such as third-degree burns, loss of appendages, and lacerations. The Army has tried to make the devices safer and has suspended their use many times. It is also assessing the safety and the effectiveness of a new system from a foreign source. However, it does not plan to assess a U.S. system due to funding limitations. The Army could rely on the Marine Corps' planned type classification of a U.S. produced device to certify another qualified source for future competition."
Date: August 29, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
California Electricity Market Options for 2001: Military Generation and Private Backup Possibilities (open access)

California Electricity Market Options for 2001: Military Generation and Private Backup Possibilities

Correspondence issued by the General Accounting Office with an abstract that begins "Since May 2000, California's restructured electricity market has experienced rapidly rising prices and uncertain reliability. In response to disruptions in service, or blackouts, the state has taken steps to increase electricity supplies and to reduce demand through conservation. The California Independent System Operator, the agency in charge of balancing electricity supply with demand, expects high prices and disruptions to persist, and perhaps even worsen, in the summer of 2001. This report reviews (1) the condition of California's electricity market, including changes in demand, supply, and prices; (2) the extent to which the Department of Defense (DOD) can help enhance western electricity supplies during the summer of 2001; and (3) available private backup generation resources and any benefits and problems associated with their deployment. GAO found that electricity demand has risen sharply in recent years while supply has not kept up with the demand, causing higher prices. DOD could help augment western electricity supplies by generating an estimated 90 megawatts of electricity and implementing conservation initiatives. The use of private generation is limited because of business and environmental risks."
Date: June 27, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Regulatory Initiatives of the National Association of Insurance Commissioners (open access)

Regulatory Initiatives of the National Association of Insurance Commissioners

Correspondence issued by the General Accounting Office with an abstract that begins "Efforts by the National Association of Insurance Commissioners (NAIC) to promote sound and uniform regulatory processes across the states are being put to the test as pressure builds from both the 1999 Gramm-Leach-Bliley Act and competitive forces for more efficient and streamlined insurance regulatory processes. One factor affecting the ultimate success of these efforts is the level of confidence state regulators will have in their counterparts' willingness and ability to adequately obtain, assess, and validate information provided by industry applicants in making regulatory decisions. Each state will be required to rely on the actions of regulators in other states to a greater degree than ever before. Whether regulators ultimately achieve uniformity in some areas or even attain reciprocity, continuing weaknesses in some states' regulatory framework can undermine the system. NAIC and state regulators believe that the development of more uniform and streamlined methods for obtaining licensing approval on individuals, products, and insurance companies in multiple states can enhance the ability of insurers to compete with other financial service entities while at the same time maintaining or improving the quality of insurance regulation. Both the timely completion and degree …
Date: July 6, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Regulatory Issues for Medicare Providers (open access)

Regulatory Issues for Medicare Providers

Correspondence issued by the General Accounting Office with an abstract that begins "Medicare is highly vulnerable to fraud, waste, and abuse. The enforcement of program payment rules, however, has raised concerns that these safeguards may have imposed too great a burden on health care providers. The proposed Medicare Education and Regulatory Fairness Act would seek to address some of these concerns by providing expedited procedures for provider appeals, new options for providers to use in repaying Medicare overpayments, protections for providers who voluntarily return overpayments or ask for a review of their claims, and new requirements for provider education. This report reviews how this proposed legislation would affect Medicare policies and procedures in (1) provider education and participation, (2) medical reviews, audits, and appeals, (3) recovery of overpayments, and (4) related legal issues."
Date: June 11, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
NNSA Management: Progress in the Implementation of Title 32 (open access)

NNSA Management: Progress in the Implementation of Title 32

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the National Nuclear Security Administration's (NNSA) progress in implementing key components of Title 32 of the National Defense Authorization Act for Fiscal Year 2000 including NNSA's reorganization efforts; integrated planning, programming, and budgeting improvements; use of its excepted service personnel authority; and efforts to improve its procurement practices. GAO found that although NNSA announced a new headquarters organization in May 2001, the reorganization did not clearly define the roles and responsibilities of the headquarters organizational units and did not address NNSA's field organization at all. More importantly, NNSA still lacks an overall organizational structure that clearly addresses long-standing issues such as the division of roles and responsibilities among headquarters offices and between headquarters and field staff. NNSA lost some momentum during the summer of 2001 as it reevaluated its efforts to develop a new planning, programming, budgeting, and evaluation process. NNSA now has established a conceptual process and begun to develop the necessary implementation plans and procedures. However, because of the broad scope of the work needed to develop these plans and procedures, it will be difficult to fully implement NNSA's process in time for the …
Date: December 12, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Decennial Censuses: Historical Data on Enumerator Productivity Are Limited (open access)

Decennial Censuses: Historical Data on Enumerator Productivity Are Limited

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed census data to better clarify the relationship between the Census Bureau's data collection workload and the time and work force needed to complete it. These factors--used to calculate productivity--are some of the largest drivers of census costs, and the Bureau developed its budget for the 2000 Census using a model that contained key assumptions about expected workload and enumerator productivity. GAO was unable to calculate productivity levels for the 2000 census or most of the earlier censuses examined because data was largely unavailable, incomplete, or not comparable. Moreover, definitional differences in how the Bureau counted the number of enumerators who worked on the census, and variations in census-taking methodologies, limited the comparability of productivity data from one census to the next."
Date: January 5, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Contract Management: Service Contracting Trends and Challenges (open access)

Contract Management: Service Contracting Trends and Challenges

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed several issues concerning service contracting trends and challenges facing the government. The government has had long-standing difficulties in managing service contracts, and it is clear that agencies are not doing all they can to ensure that they are acquiring services that meet their needs in a timely and cost-effective manner. Agencies have begun efforts to address their strategic human capital needs; however, no agency has completed a strategic human capital management plan for their acquisition workforce. Overall, agencies' plans reflected different levels of attention to human capital, ranging from merely identifying human capital challenges to putting forward solutions to address those challenges, such as by defining actual plans, committing resources, and assigning accountability."
Date: August 22, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Criminal Justice Statistics for Washington, D.C., and Other Major Cities (open access)

Criminal Justice Statistics for Washington, D.C., and Other Major Cities

Correspondence issued by the General Accounting Office with an abstract that begins "This report presents criminal justice statistics for the District of Columbia and other major cities based on (1) Crime Index data and (2) arrestees' drug testing data. The 1999 Crime Index total rates for these large cities ranged from a high of 10,416 offenses per 100,000 inhabitants in Detroit, Michigan, to a low of 2,944 offenses per 100,000 inhabitants in San Jose, California. For Washington, D.C., the 1999 Crime Index total rate was 8,062 offenses per 100,000 inhabitants. According to a recent National Institute of Justice (NIJ) report, 69 percent of the adult males arrested in the District of Columbia in calendar year 1999 tested positive for at least one type of drug. This figure was five percentage points higher than the median rate (64 percent) of the use of any drug among the adult males arrested that year in the 34 urban sites covered by NIJ's report."
Date: August 17, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Flood Insurance: Emerging Opportunity to Better Measure Certain Results of the National Flood Insurance Program (open access)

Flood Insurance: Emerging Opportunity to Better Measure Certain Results of the National Flood Insurance Program

A statement of record issued by the General Accounting Office with an abstract that begins "This testimony discusses the preliminary results of GAO's ongoing review of the National Flood Insurance Program (NFIP), which is run by the Federal Emergency Management Administration's (FEMA) Federal Insurance Administration (FIA) and Mitigation Directorate, a major component of the federal government's efforts to provide flood assistance. This program creates standards to minimize flood losses. GAO found that FEMA has several performance goals to improve program results, including increasing the number of insurance policies in force. Although these goals provide valuable insight into the degree to which the program has reduced flood losses, they do not assess the degree to which the most vulnerable residents--those living in flood-prone areas--participate in the program. Capturing data on the number of uninsured and insured structures in flood-prone areas can provide FEMA with another indication of how well the program is penetrating those areas with the highest flood risks, whether the financial consequences of floods in these areas are increasing or decreasing, and where marketing efforts can better be targeted. However, before participation rates can be used to measure the program's success, better data are needed on the total number …
Date: May 15, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Proposed Alliance Between American Airlines and British Airways Raises Competition Concerns and Public Interest Issues (open access)

Proposed Alliance Between American Airlines and British Airways Raises Competition Concerns and Public Interest Issues

Correspondence issued by the General Accounting Office with an abstract that begins "As part of their plan to form an international alliance, American Airlines (AA) and British Airways (BA) have sought immunity from antitrust laws in the United States and Europe. The extent to which the alliance might come to dominate the routes between major U.S. cities and London will depend on whether other airlines are able to enter this market under an open skies agreement. Some passengers may benefit from the larger network created by an AA/BA alliance, but GAO believes that the overall benefits of such an alliance may be limited for several reasons. First, continuing constraints in slots, gates, and terminal facilities at London's Heathrow Airport and BA's corporate strategy for reducing its overall capacity would limit potential benefits. Second, several carriers are already serving many of the markets that the AA/BA alliance plans to serve. Third, neither AA nor BA claim that the alliance would generate substantial operational savings that could be passed on to stockholders, employees, and customers. A full review of the competitive effects of this and other alliances is needed because GAO's analysis suggests that a grant of antitrust immunity could enable the …
Date: December 21, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Inspectors General: Department of Defense IG Peer Reviews (open access)

Inspectors General: Department of Defense IG Peer Reviews

Correspondence issued by the General Accounting Office with an abstract that begins "The 1997 peer review of the Department of Defense (DOD) Inspector General (IG) done by the Environmental Protection Agency IG resulted in a qualified opinion. The peer review report questioned the quality assurance system used by the DOD IG and said that the reviewed audits did not fully comply with Government Auditing Standards. The 2000 peer review done by the Department of the Treasury IG for Tax Administration (TIGTA) also resulted in a unqualified opinion. Although TIGTA cited several problems, the peer review report concluded that the quality assurance system used by the DOD IG reasonably ensured compliance with auditing standards. However, after the peer review had been completed, a letter was sent to Congress, the press, and others questioning the integrity of the documentation that the DOD IG provided to the TIGTA peer review staff. A DOD IG internal investigation later confirmed that the work papers for one of the audits chosen for peer review had been altered and destroyed. The report concluded that these actions violated Government Auditing Standards, internal DOD IG audit policies, and the expectations of the external peer review staff. TIGTA then withdrew …
Date: December 20, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Hourly Fees Paid by Various Federal Agencies to Private Attorneys for Legal Services (open access)

Hourly Fees Paid by Various Federal Agencies to Private Attorneys for Legal Services

Correspondence issued by the General Accounting Office with an abstract that begins "This report provides information on hourly fees paid by the federal government to private attorneys for legal services in fiscal years 1999, 2000, and 2001. Relevant legal services include federal employee defense, litigative consultation, intellectual property consultation, and asset forfeiture-related services. For these types of services, GAO obtained information on hourly fees paid to private attorneys by the Department of Justice, the Administrative Office of the United States Courts, the National Aeronautics and Space Administration, and the Department of Veterans Affairs. GAO found that the hourly fees paid to private attorneys ranged from $125 to $357, depending on the agency and the type of legal service."
Date: July 3, 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 National Conference on Citizenship for Fiscal Year 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Conference on Citizenship for Fiscal Year 2000

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Conference on Citizenship 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: August 21, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library