Guidance issued by the General Accounting Office with an abstract that begins "A statement of budgetary resources (SBR) and related disclosures can provide useful information on the budgetary resources provided to a federal agency as well as the status of those resources at the end of a fiscal year. The audit of an SBR and other disclosures can help assess the reliability of a reported budget execution data and the amounts reported as "actual" in the President's budget. The audit also tests provisions of relevant laws and regulations that significantly affect the financial statements, including budget restrictions. An earlier GAO review found that the SBR was not always properly audited and that explanations of material differences between the SBR and the President's Budget were not always disclosed as required. These deficiencies break the linkage between the documents and make it difficult to assess the reliability of budget execution data."

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."

Guidance issued by the General Accounting Office with an abstract that begins "This is one in a series or reports designed to help federal agencies improve or maintain effective internal control, financial management systems, and financial reporting. GAO discusses the status of the 13 remaining standards in Title 2, "Accounting," of the GAO Policy and Procedures Manual for Guidance of Federal Agencies in light of the most recent compendium of Federal Accounting Standards Advisory Board (FASAB) standards and guidance. GAO either (1) reprinted the standards that remain in effect, along with any updated citations to relevant guidance, or (2) provided the citation of current guidance replacing that standard."

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

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

Other written product issued by the General Accounting Office with an abstract that begins "The Core Financial System Requirements document is intended to assist agencies when reviewing new core financial systems and when improving or evaluating existing core financial systems. It provides the baseline functionally in order to support agency missions and comply with laws and regulations. The final issuance of this document will augment existing federal financial management system functional requirements used in assessing compliance with the Federal Financial Management Improvement Act."

Other written product issued by the General Accounting Office with an abstract that begins "The Recreational Fee Demonstration Program authorizes four land management agencies-- the National Park Service, the Fish and Wildlife Service (FWS), the Bureau of Land Management (BLM), and the Forest Service--to establish, charge, collect, and use fees at a number of sites. The program's goals are to (1) enhance visitor services, (2) address a backlog of needs for repair and maintenance, and (3) manage and protect resources. GAO found that the agencies applied "entrance fees" for basic admission to an area and "user fees" for specific activities such as camping or launching a boat. Under the law, 80 percent of program revenue must be used at the site where it was collected, and the remaining 20 percent may be distributed to other sites that may or may not be participating in the demonstration program. Some of the sites that GAO surveyed experimented with innovative fee designs and collection methods, such as reducing fees during off-peak seasons and allowing visitors to use credit cards, but room for additional innovation exists, particularly in the areas of fee collection and coordination. Three areas of program management could be improved. First, …

Testimony issued by the General Accounting Office with an abstract that begins "In 1999, about 10 million Americans aged 55 and older relied on employer-sponsored health benefits until they became eligible for Medicare or to pay for out-of-pocket expenses not covered by Medicare. However, the number of employers offering these benefits has declined considerably during the past decade. Despite the recent strong economy and the relatively low increases in health insurance premiums during the late 1990's, the availability of employer-sponsored health benefits for retirees has declined. Two widely cited surveys found that only about one-third of large employers and less than 10 percent of small employers offer such benefits. Alternative sources of health care coverage for retirees may be costly, limited, or unavailable. Retirees not yet 65 may be eligible for coverage from a spouse's employer or from their former employer. Other retirees not yet 65 may seek coverage in the individual insurance market, but these policies can be expensive or may offer more limited coverage, especially for those with existing health problems. Nearly one-third of retirees eligible for Medicare have employer-sponsored supplemental coverage, but many others buy private supplemental coverage known as "Medigap." It can cost upwards of $1,300 …

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Federal Accounting Standards Advisory Board's statement of federal financial accounting standards (SFFAS). The statement presents amendments to SFFAS No. 7 and provides provisions that apply to entities collecting taxes on behalf on the federal government."

A letter report issued by the General Accounting Office with an abstract that begins "Effective management of the government's day-to-day operations has been hampered by a lack of necessary data. The Chief Financial Officers (CFO) Act of 1990 calls for the modernization of federal financial management systems, including the systematic measurement of performance; the development of cost information; and the integration of program, budget, and financial information. The Federal Financial Management Improvement Act of 1996 (FFMIA) encourages agencies to have systems that generate timely, accurate, and useful information with which to make informed decisions and to ensure accountability on an ongoing basis. Auditors for 19 of the 24 CFO Act agencies reported that their agencies' financial management systems did not comply substantially with FFMIA requirements, compared to 21 agencies reported as not being substantially compliant for 1999. The auditors for five CFO Act agencies reported no instances in which the agencies' systems did not substantially comply with FFMIA. These auditors, however, did not definitively state whether the agencies' financial management systems substantially complied with FFMIA. FFMIA requires agencies to prepare remediation plans to overcome financial management systems problems. These plans have improved over the fiscal year 1998 plans; however, further …

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding (1) the XI Assembly of the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) from August 20-24, 2001, in Panama City, Panama; (2) data envelopment analysis in performance evaluation; (3) an audit profile of the State Audit Office (SAO) of Finland; and (4) activities within INTOSAI."

A staff study issued by the General Accounting Office with an abstract that begins "The nation's physical infrastructure consists of a broad array of systems and facilities, including transportation networks, such as roads, airports, rail, and mass transit; housing; federal buildings including postal facilities; and telecommunications services. In the 21st century, the following trends are likely to influence the nation's need for interconnected infrastructure systems and services: (1) the total population of the United States is expected to increase by nearly 50 million people, or about 17 percent; (2) the number of Americans aged 55 and over is expected to increase by about 60 percent; and (3) the suburbanization of population and employment will continue. The steps that the nation takes to anticipate these trends in infrastructure policy and investments will have a direct effect on America's economy and quality of life. To better understand these connections, GAO sponsored a conference in June 2001 to consider infrastructure issues from a crosscutting perspective. This report discusses the findings and conclusions of that conference."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony describes the benefits to the federal government of public-private partnerships on real property. Under these partnerships, the private sector finances the renovation or redevelopment of real property contributed by the federal government. Each partner then shares in the net cash flow. Key factors typically considered in public-private partnerships are whether the properties are in areas with a strong real estate market or strong demand for office space. As a result of these partnerships, the federal government can potentially gain efficient, repaired space, and properties that were once a net cost to the government can become revenue producers. This testimony summarized a July report (GAO-01-906)."

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-01-703G, Strategies to Manage Improper Payments: Learning From Public and Private Sector Organizations (Exposure Draft), May 2001. Improper payments are a significant problem in both government and the private sector. In the private sector, improper payments are generally an internal problem that threatens profitability. In the public sector, improper payments can result in wasteful spending, a higher tax burden, and fewer people receiving services. Despite increased scrutiny, most improper payments associated with federal programs still go undetected. Improper payments are more likely in programs with complex criteria for computing payments, a high volume of transactions, or an emphasis on speedy payments. This report highlights strategic actions taken by study participants to reduce improper payments."

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Federal Accounting Standards Advisory Board's statement of federal financial accounting standards (SFFAS). The statement presents amendments to SFFAS No. 7 and provides provisions that apply to entities collecting taxes on behalf on the federal government."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the Office of National Drug Control Policy's (ONDCP) advertising contract for Phase III of the National Youth Anti-Drug Media Campaign. GAO found that the contractor, Ogilvy & Mather, improperly charged the government for some of its labor costs incurred under this contract. Ogivley & Mather submitted time sheets claiming hours that some employees said they did not work on the anti-drug media campaign. In addition, the company made little progress toward restructuring its accounting system to meet government requirements until nearly two years after the contract was awarded. The government poorly managed aspects of the award and administration of the contract. The Department of Health and Human Services (HHS) should not have awarded this cost-reimbursement contract without determining whether the contractor had an adequate cost accounting system. In addition, HHS should have reviewed the appropriateness of the large amount of money that the technical representative recommended be disallowed from the contractor's invoices, or arranged for an audit of the contract. The technical representative appropriately brought allegations of improper billing to the attention of ONDCP management, but ONDCP management did not take prompt action to investigate …

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Federal Accounting Standards Advisory Board's recent actions, meetings, and practices."

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) …

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."

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."

A letter report issued by the General Accounting Office with an abstract that begins "GAO analyzed federal government budget practices in order to produce a framework for agency budget practices that can guide an agency toward incorporating performance information into the budget process. GAO also reviewed challenges to implementing results-oriented budget practices that were identified by a panel of agency budget officials."

A letter report issued by the General Accounting Office with an abstract that begins "The Small Business Reauthorization Act of 1997 directed the President to set a goal of awarding not less than 23 percent of the federal government's prime contracting dollars to small business for each fiscal year. The Small Business Administration (SBA) is charged with working with federal agencies to ensure that agency goals, in the aggregate, meet or exceed the overall goal. To help SBA determine if agency goals are being met, the Federal Procurement Data Center (FPDC)--part of the General Services Administration--collects data on all federal contract actions and calculates the government's annual small business achievements on the basis of procurement information received from the agencies. This report reviews (1) SBA's process for establishing annual small business prime contract goals and the reasons for recent changes to the process; (2) the types of contracts that are excluded when achievements are calculated, as well as SBA's rationale for excluding them; and (3) the dollar value of the excluded contracts. GAO found that in fiscal year 2000, SBA began assigning goals directly to individual agencies because the goals that agencies proposed did not in the aggregate reach the …

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."

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) the Food and Agriculture Organization's audit, management, and governance; (2) fighting corruption and fraud; (3) INTOSAI's conference on internal controls; (4) Romania's Court of Audit; (5) reports in print on auditing; and (6) activities inside INTOSAI."