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NNSA: Nuclear Weapon Reports Need to Be More Detailed and Comprehensive (open access)

NNSA: Nuclear Weapon Reports Need to Be More Detailed and Comprehensive

Correspondence issued by the General Accounting Office with an abstract that begins "The National Nuclear Security Administration (NNSA) spends $5.5 billion a year to maintain the safety and reliability of the nation's nuclear weapons stockpile through the Stockpile Stewardship Program. Because the United States is no longer designing and building new nuclear weapons, extending the life of each of the nine weapon types in the current stockpile is a key component of this program. However, the criteria used by NNSA for determining when its reporting should begin may prevent Congress from receiving complete information on life extension costs. The current Nuclear Weapon Acquisition Reports (NWAR) are less detailed and comprehensive than the Department of Defense's Selected Acquisition Reports. Finally, the cost data in the NWARs exclude significant costs that are necessary to successfully complete the life-extension efforts."
Date: July 3, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Defense Inventory: Control Weaknesses Leave Restricted and Hazardous Excess Property Vulnerable to Improper Use, Loss, and Theft (open access)

Defense Inventory: Control Weaknesses Leave Restricted and Hazardous Excess Property Vulnerable to Improper Use, Loss, and Theft

A letter report issued by the General Accounting Office with an abstract that begins "The Defense Department (DOD) encourages the reuse of excess property, including vehicles, weapons, hand tools, lumber, medical equipment, and furniture. DOD components, civilian federal agencies, and "special programs" have equal priority and first rights to excess property. This report discusses excess property issued to three of 12 special programs--the Military Affiliate Radio System, the Civil Air Patrol, and the 12th Congressional Regional Equipment Center. Between 1995 and 2000, these programs obtained $34 million worth of items that they were not eligible to receive. The three programs were able to obtain the items because the DOD facilities that store the property are not required to verify which items the programs are eligible to receive, and because program officials do not consistently follow applicable guidelines. GAO also noted that the programs' lists of property they are allowed to obtain are not comprehensive because the lists exclude mission-related items similar to those already permitted. Furthermore, these programs did not have reliable records for more than three-quarters of their excess property. Together, the three special programs obtained more than 80,000 hazardous supplies. In many cases, program officials were unaware that …
Date: January 25, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
GAO's Agency Protocols (open access)

GAO's Agency Protocols

Other written product issued by the General Accounting Office with an abstract that begins "This report has been superseded by GAO-05-35G, GAO's Agency Protocols. This document contains GAO's Agency Protocols that GAO is launching in a pilot phase starting in December 2002. These protocols are intended to govern GAO's work with executive branch agencies and to provide clearly defined and transparent policies and practices on how GAO will interact with agencies in the performance of its work."
Date: December 2, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Electronic Warfare: Comprehensive Strategy Still Needed for Suppressing Enemy Air Defenses (open access)

Electronic Warfare: Comprehensive Strategy Still Needed for Suppressing Enemy Air Defenses

A letter report issued by the General Accounting Office with an abstract that begins "U.S. military aircraft are often at great risk from enemy air defenses, and the services use specialized aircraft to neutralize or destroy them. In January 2001, GAO reported that a gap existed between the services' suppression capabilities and their needs and recommended that a comprehensive strategy was needed to fix the situation. In response to GAO's report, DOD emphasized that a major study underway at the time would provide the basis for a Department-wide strategy and lead to a balanced set of acquisition programs between the services. This report updates our previous work and assesses actions that DOD has taken to improve its suppression capabilities."
Date: November 25, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Peace Corps: Initiatives for Addressing Safety and Security Challenges Hold Promise, but Progress Should Be Assessed (open access)

Peace Corps: Initiatives for Addressing Safety and Security Challenges Hold Promise, but Progress Should Be Assessed

A letter report issued by the General Accounting Office with an abstract that begins "About 7,000 Peace Corps volunteers now serve in 70 countries, often living in areas with limited access to reliable communications, police, or medical services. Moreover, as Americans, they may be viewed as relatively wealthy and hence good targets for criminal activity. The Peace Corps has reported rising numbers of assaults against its volunteers since it began collecting data in 1990. However, the Peace Corps' record is mixed when it comes to developing safe and secure housing and worksites for volunteers, monitoring volunteers and responding to security concerns or criminal incidents, and preparing for emergencies. To reduce risks to its volunteers, the Peace Corps has adopted policies that address monitoring and disseminating information on the security environment; volunteer training; development of safe and secure housing and work sites for volunteers; monitoring volunteers and responding to incidents and concerns; and planning for emergencies, such as evacuations. Volunteer surveys and GAO visits to five overseas ports indicate that volunteers are generally satisfied with agency training programs and other efforts designed to emphasize safety and security awareness. The agency is not certain, but officials have stated that efforts to improve …
Date: July 25, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Military Transformation: Army Actions Needed to Enhance Formation of Future Interim Brigade Combat Teams (open access)

Military Transformation: Army Actions Needed to Enhance Formation of Future Interim Brigade Combat Teams

A letter report issued by the General Accounting Office with an abstract that begins "In 1999, the Army announced its plans to transform its forces during the next 30 years to enable them to deploy more rapidly and operate more effectively during all types of military conflicts, from small-scale contingencies to major wars. The Army's goal is to be able to deploy a brigade anywhere in the world within 96 hours, a division within 120 hours, and five divisions within 30 days. The first step is to form and equip six interim brigade combat teams by 2008. Created to fill a gap in military capability, the teams are intended to be a lethal and survivable deterrent force that can be rapidly deployed around the world. The commanders in chief envision different uses for the teams according to the unique requirements of their respective regions. However, they generally agree that the teams should provide them with a broader choice of capabilities to meet their operational needs. The Army faces many challenges in assembling its first team. For example, some planned combat capabilities will not be present when the team is certified for deployment next year. In addition, the interim armored vehicle …
Date: May 17, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Water Infrastructure: Information on Financing, Capital Planning, and Privatization (open access)

Water Infrastructure: Information on Financing, Capital Planning, and Privatization

A chapter report issued by the General Accounting Office with an abstract that begins "According to the Environmental Protection Agency (EPA) and water utility industry groups, communities will need as much as $1 trillion during the next 20 years to repair, replace, or upgrade aging drinking water and wastewater facilities; accommodate a growing population; and meet new water quality standards. GAO found that the amount of funds obtained from user charges and other local sources of revenue was less than the full cost of providing service--including operation and maintenance, debt service, depreciation, and taxes--for more than a quarter of drinking water utilities and more than 4 out of 10 wastewater utilities in their most recent fiscal year. GAO also found that more than a quarter of utilities lacked plans recommended by utility associations for managing their existing capital assets, but nearly all had plans that identify future capital improvement needs. A privatization agreement's potential to generate profits is the key factor influencing decisions by private companies that enter into such agreements with publicly owned utilities or the governmental entities they serve, according to the companies GAO contacted."
Date: August 16, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Justice Impact Evaluations: One Byrne Evaluation Was Rigorous; All Reviewed Violence Against Women Office Evaluations Were Problematic (open access)

Justice Impact Evaluations: One Byrne Evaluation Was Rigorous; All Reviewed Violence Against Women Office Evaluations Were Problematic

A letter report issued by the General Accounting Office with an abstract that begins "Discretionary grants awarded under the Bureau of Justice Assistance's (BJA) Byrne Program help state and local governments make communities safe and improve criminal justice. Discretionary grants awarded under BJA's Violence Against Women Office (VAWO) programs are aimed at improving criminal justice system responses to domestic violence, sexual assault, and stalking. The National Institute of Justice (NIJ) awarded $6 million for five Byrne Program and five VAWO discretionary grant program evaluations between 1995 and 2001. Of the 10 programs evaluated, all five VAWO evaluations were designed to be both process and impact evaluations of the VAWO programs. Only one of the five Byrne evaluations was designed as an impact evaluation and the other four evaluations were process evaluations. GAO's in-depth review of the four impact evaluations since fiscal year 1995 showed that only one of these--the evaluation of the Byrne Children at Risk Program--was methodologically sound. The other three evaluations, all of which examined VAWO programs, had methodological problems."
Date: March 5, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Head Start and Even Start: Greater Collaboration Needed on Measures of Adult Education and Literacy (open access)

Head Start and Even Start: Greater Collaboration Needed on Measures of Adult Education and Literacy

A letter report issued by the General Accounting Office with an abstract that begins "The Head Start and Even Start Family Literacy programs have sought to improve the educational and economic outcomes for millions of disadvantaged children and their families. Because the two programs seek similar outcomes for similar populations, GAO has pointed out that they need to work together to avoid inefficiencies in program administrative and service delivery. Questions have also arisen about the wisdom of having similar early childhood programs administered by different departments. Head Start's goal is to ensure that young children are ready for school, and program eligibility is tied to specific income guidelines. In contrast, Even Start's goal is to improve family literacy and the educational opportunities of both the parents and their young children. Even Start eligibility is tied to parents' educational attainment. Despite these differences, both programs are required to provide similar services. Both programs have some similar and some identical performance measures and outcome expectations for children, but not for parents. Head Start and Even Start grantees provided some similar services to young children and families, but how these programs served adults reflect the variations in the need of the parents. No …
Date: March 29, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Tax Deductions: Further Estimates of Taxpayers Who May Have Overpaid Federal Taxes by Not Itemizing (open access)

Tax Deductions: Further Estimates of Taxpayers Who May Have Overpaid Federal Taxes by Not Itemizing

A letter report issued by the General Accounting Office with an abstract that begins "When computing their federal taxes, taxpayers either claim a standard or itemized deduction. In recent years, about 70 percent of taxpayers have claimed the standard deduction. GAO found that on 948,000 tax returns for tax year 1998, taxpayers did not itemize their deductions yet had payments for mortgage interest and points and for state and local income tax that exceeded the standard deductions for their filing status. GAO estimated that these taxpayers are likely to have overpaid their taxes by about $473 million. When charitable contributions, real estate and personal property tax payments are included, the total overpayment could reach $945 million."
Date: March 29, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Foreign Assistance: USAID Relies Heavily on Nongovernmental Organizations, but Better Data Needed to Evaluate Approaches (open access)

Foreign Assistance: USAID Relies Heavily on Nongovernmental Organizations, but Better Data Needed to Evaluate Approaches

A letter report issued by the General Accounting Office with an abstract that begins "U.S. officials are interested in transferring some government social welfare functions to nongovernmental organizations (NGOs). One area is in the delivery of foreign assistance to developing countries and countries transitioning from communism to market-oriented democracy. Many NGOs active in international development have years of experience working overseas and have received millions of dollars in funds from private sources as well as the U.S. government. USAID directed $4 billion of its $7.2 billion assistance funding to NGOs in fiscal year 2000. However, the amount of funding provided by specific types of assistance is unknown, because USAID lacks comprehensive and reliable data. USAID uses various types of contracts, grants, and cooperative agreements to provide assistance through NGOs. This range of funding mechanisms allows USAID flexibility to draw on the strengths and expertise of a large community of experienced NGOs. The different mechanisms have advantages and disadvantages in terms of cost, time, selection of potential implementers, and USAID's authority to oversee assistance activities. Compared with USAID, official donors provide more of their funding to foreign governments and private donors and spend more of their funding on unsolicited proposals. USAID …
Date: April 25, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Child Care: States Have Undertaken A Variety of Quality Improvement Initiatives, but More Evaluations of Effectiveness Are Needed (open access)

Child Care: States Have Undertaken A Variety of Quality Improvement Initiatives, but More Evaluations of Effectiveness Are Needed

A letter report issued by the General Accounting Office with an abstract that begins "The demand for child care has increased dramatically in the past several decades as the number of mothers who work outside the home has grown. Welfare reform has further increased this demand. To support low-income parents moving into the workforce, welfare reform established the Child Care and Development Fund (CCDF). In fiscal year 2000, states spent $5.3 billion in CCDF funds to subsidize child care for low-income families. Out of concern for the quality of care that the CCDF funds, welfare reform legislation also required states to set aside at least 4 percent of the total grant to improve the quality and availability of child care. Department of Health and Human Services (HHS) regulations provide examples of allowable activities, such as providing child care providers with financial incentives for meeting state and local standards, improving the compensation of child care staff, and offering resource and referral services. However, the regulations do not limit states' use of funds to these activities; rather, the fund's block grant structure allows states considerable flexibility in choosing appropriate quality and availability improvements to pursue. Using primarily the four percent quality set-aside, …
Date: September 6, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Nursing Homes: Public Reporting of Quality Indicators Has Merit, but National Implementation Is Premature (open access)

Nursing Homes: Public Reporting of Quality Indicators Has Merit, but National Implementation Is Premature

A letter report issued by the General Accounting Office with an abstract that begins "GAO was asked to review the Centers for Medicare & Medicaid Services (CMS) initiative to publicly report additional information on its "Nursing Home Compare" Web site intended to help consumers choose a nursing home. GAO examined CMS's development of the new nursing home quality indicators and efforts to verify the underlying data used to calculate them. GAO also reviewed the assistance CMS offered the public in interpreting and comparing indicators available in its six-state pilot program, launched in April 2002, and its own evaluation of the pilot. The new indicators are scheduled to be used nationally beginning in November 2002."
Date: October 31, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Community Investment: Information on Selected Facilities That Received Environmental Permits (open access)

Community Investment: Information on Selected Facilities That Received Environmental Permits

A letter report issued by the General Accounting Office with an abstract that begins "Industrial facilities that operate under permits regulating some emissions and discharges have been the subject of complaints from community groups and environmental activists who charge that the facilities expose the surrounding communities to greater environmental risk than the general population. In response, the facilities point out that they contribute to the economic growth of the surrounding communities by employing residents and supporting other community needs, such as schools and infrastructure. In a survey of selected facilities, GAO found that the number of jobs in some decreased over time. According to facility officials, these jobs included unskilled, trade, technical, administrative, and professional positions with salaries ranging from $15,000 to $80,000 per year. Most of the facilities identified other contributions that they had made or planned to make in the local communities. These included volunteer work such as organizing cleanups; infrastructure improvements such as installing a new water drainage system; and financial assistance to schools, universities, community groups, and other organizations. Property values in a community are affected by many factors, including the condition of the land and houses, the proximity of the property to natural or man-made …
Date: May 31, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Weapons of Mass Destruction: U.N. Confronts Significant Challenges in Implementing Sanctions against Iraq (open access)

Weapons of Mass Destruction: U.N. Confronts Significant Challenges in Implementing Sanctions against Iraq

A letter report issued by the General Accounting Office with an abstract that begins "United Nations sanctions were first imposed in August 1990 following Iraq's invasion of Kuwait. In 1991, the Security Council established sanctions to stop Iraq from acquiring or developing biological, chemical, and nuclear weapons. To achieve this, the Security Council prohibited all nations from buying Iraqi oil or selling the country any commodities except for food and medicine. It further established a weapons inspection regime to ensure that Iraq destroyed its weapons of mass destruction and stopped its weapons programs. Concerned about the humanitarian need of the Iraqi people, in 1995 the Security Council established a controls program for Iraq's oil sales that allows for the purchase of food, medicine, and essential civilian goods (the oil for food program). With international support for the sanctions eroding, in 2001 the Security Council passed a new sanctions resolution to address humanitarian concerns while keeping Iraq from rebuilding its weapons systems. Although the U.N. controlled $51 billion of Iraq's oil revenues from 1997 to 2001, Iraq earned an additional $6.6 billion in illegal revenue from oil smuggling and surcharges during the same time. Further, although the sanctions prohibit Iraq from …
Date: May 23, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
September 11: More Effective Collaboration Could Enhance Charitable Organizations' Contributions in Disasters (open access)

September 11: More Effective Collaboration Could Enhance Charitable Organizations' Contributions in Disasters

A letter report issued by the General Accounting Office with an abstract that begins "Surveys suggest that as many as two-thirds of American households have donated money to charitable organizations to aid in the response to the September 11 disasters. To provide the public with information on the role of charitable aid in assisting those affected by the attacks, GAO was asked to report on the amount of donations charities raised and distributed, the accountability measures in place to prevent fraud by organizations and individuals, and lessons learned about how to best distribute charitable aid in similar situations."
Date: December 19, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Highlights of GAO's Corporate Governance, Transparency and Accountability Forum (open access)

Highlights of GAO's Corporate Governance, Transparency and Accountability Forum

Other written product issued by the General Accounting Office with an abstract that begins "The recent sudden and largely unexpected bankruptcy of the Enron Corporation, and financial difficulties experienced by several other large corporations have resulted in substantial losses to employees and shareholders. Many believe that the decline of Enron and other instances of financial statement earnings restatements and bankruptcies have seriously undermined investor confidence in the nation's financial markets and external auditors. The findings from GAO's forum on corporate governance, transparency, and accountability."
Date: March 5, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federal Employees' Health Plans: Premium Growth and OPM's Role in Negotiating Benefits (open access)

Federal Employees' Health Plans: Premium Growth and OPM's Role in Negotiating Benefits

A letter report issued by the General Accounting Office with an abstract that begins "Federal employees' health insurance premiums have increased at double-digit rates for 3 consecutive years. GAO was asked to examine how the Federal Employees Health Benefits Program's (FEHBP) premium trends compared to those of other large purchasers of employer-sponsored health insurance, factors contributing to FEHBP's premium growth, and steps the Office of Personnel Management (OPM) takes to help contain premium increases compared to those of other large purchasers. GAO compared FEHBP to the California Public Employees' Retirement System (CalPERS), General Motors, and a large private-employer purchasing coalition in California as well as data from employee benefit surveys."
Date: December 31, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Veterans' Benefits: Quality Assurance for Disability Claims and Appeals Processing Can Be Further Improved (open access)

Veterans' Benefits: Quality Assurance for Disability Claims and Appeals Processing Can Be Further Improved

A letter report issued by the General Accounting Office with an abstract that begins "For fiscal year 2002, the Department of Veterans Affairs (VA) will pay $25 billion in cash disability benefits to 3.3 million disabled veterans and their families. Veterans who are dissatisfied with VA's 57 regional offices' decisions may file appeals with VA's Board of Veteran's Appeals. In about half of such appeals, the Board has either granted the benefits denied or returned the cases to regional offices for rework. Additionally, VA reported an accuracy rate of less than 70 percent for regional office disability decisions when it tested a new quality assurance program in fiscal year 1998. When the Board itself denies benefits, veterans may appeal to the U.S. Court of Appeals for Veterans Claims. In over half of these appeals, the Court has either granted the benefits denied by the Board or returned the decisions to the Board for rework. In fiscal year 1998, the Board of Veteran's Appeals established a quantitative evaluation program to score its decisionmaking accuracy and collect data to improve decisionmaking. The accuracy measure used by the Board understates its true accuracy rate because the calculations include certain deficiencies, such as errors …
Date: August 16, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Budget Issues: Budget Enforcement Compliance Report (open access)

Budget Issues: Budget Enforcement Compliance Report

A letter report issued by the General Accounting Office with an abstract that begins "The Balanced Budget and Emergency Deficit Control Act of 1985 requires that the Office of Management and Budget (OMB) and the Congressional Budget Office (CBO) issue sequestration reports annually to Congress. Overall, GAO found that OMB and CBO substantially complied with the act in fiscal year 2002. However, as in previous years, some of the required OMB and CBO reports were issued late. Further, GAO identified a total of 19 items where differences of over $500 million existed between CBO's and OMB's scoring of discretionary budget authority and/or outlays for enacted laws."
Date: June 14, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
VA Health Care: Implementation of Prescribing Guideline for Atypical Antipsychotic Drugs Generally Sound (open access)

VA Health Care: Implementation of Prescribing Guideline for Atypical Antipsychotic Drugs Generally Sound

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Veterans Affairs (VA) provides health care services to veterans who have been diagnosed with psychosis--primarily schizophrenia, a disorder that can substantially limit their ability to care for themselves, secure employment, and maintain relationships. These veterans also have a high risk of premature death, including suicide. Effective treatment, especially antipsychotic drug therapy, has reduced the severity of their illnesses and increased their ability to function in society. VA's guideline for prescribing atypical antipsychotic drugs is sound and consistent with published clinical practice guidelines used by public and private health care systems. VA's prescribing guideline, recommends that physicians use their best clinical judgment, based on clinical circumstances and patients' needs, when choosing among the atypical drugs. Most Veterans Integrated Service Networks and facilities use VA's prescribing guideline; however, five VISNs have additional policies and procedures for prescribing atypical antipsychotic drugs. Although these procedures help manage pharmaceutical cost, they also have the potential to result in more weight given to cost than clinical judgment which is not consistent with the prescribing guideline."
Date: April 29, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Skilled Nursing Facilities: Medicare Payments Exceed Costs for Most but Not All Facilities (open access)

Skilled Nursing Facilities: Medicare Payments Exceed Costs for Most but Not All Facilities

A letter report issued by the General Accounting Office with an abstract that begins "This report addresses (1) the relationship between Medicare skilled nursing facility (SNF) payments and the costs of treating Medicare patients in freestanding SNFs, as well as the effect of Medicare SNF payments on the financial condition of these facilities, and (2) the relationship between Medicare SNF payments and the costs of treating patients in hospital-based SNFs, as well as the factors that may account for cost differences between hospital-based and freestanding SNFs."
Date: December 31, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Highway Trust Fund: Overview of Highway Trust Fund Financing (open access)

Highway Trust Fund: Overview of Highway Trust Fund Financing

A statement of record issued by the General Accounting Office with an abstract that begins "The Transportation Equity Act for the 21st Century changes the budgetary treatment of programs financed by the Highway Trust Fund. In particular, the act guaranteed annual funding levels for most highway and transit programs and linked highway user tax receipts, such as those from motor fuel and truck tire taxes, to the annual funding levels for highway programs. Revenue aligned budget authority adjustments are made to the annual guaranteed funding level provided in the act as highway account receipt levels change. For the first time, the adjustment for fiscal year 2003 is negative--decreasing the guaranteed level of highway funding by $4.369 billion. GAO found that the amounts distributed to the Highway Trust Fund for the first nine months of fiscal year 2001, as adjusted based on the Internal Revenue Service's certifications, were reasonable and adequately supported based on available information."
Date: February 11, 2002
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 Agricultural Hall of Fame for 2001 and 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Agricultural Hall of Fame for 2001 and 2000

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Agricultural Hall of Fame for fiscal years 2000 and 2001. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: July 26, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library