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Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American Society of International Law for 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 Society of International Law for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit report contains the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date:
February 28, 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 American Council of Learned Societies for Fiscal Year 2000
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the American Council of Learned Societies for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date:
February 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Defense Logistics: Opportunities to Improve the Army's and Navy's Decision-making Process for Weapons Systems Support
A letter report issued by the General Accounting Office with an abstract that begins "The armed services have significantly reduced their procurement of new weapons systems and are keeping their existing systems longer than originally anticipated. The Department of Defense (DOD) estimates that it is spending $59 billion a year on logistics support to operate and sustain weapons systems, but DOD believes that better logistics support practices could reduce these costs by as much as 20 percent. To cut costs and improve efficiency, the military services have begun implementing logistics support strategies that rely on the private sector. DOD Regulation 5000.2-R expresses a preference for using long-term contractor logistics support but requires that an analysis be done first to determine how logistics support work is to be allocated to public or private entities. It is impossible to determine whether initial cost-effectiveness estimates for proposed contractor-logistics-support approaches are being achieved because the Army and Navy lack the required data. Consequently, the services may be adopting support approaches without knowing whether expected readiness improvements and cost-reduction goals are being met, where adjustments are needed, or the conditions under which the various support approaches are likely to achieve the most cost-effective results. Comparisons …
Date:
February 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Missile Defense: Review of Allegations about an Early National Missile Defense Flight Test
A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) awarded contracts to three companies in 1990 to develop and test exoatmospheric kill vehicles. One of the contractors--Boeing North American--subcontracted with TRW to develop software for the kill vehicle. In 1998, Boeing became the Lead System Integrator for the National Missile Defense Program and chose Raytheon as the primary kill vehicle developer. Boeing and TRW reported that the June 1997 flight test achieved its primary objectives but detected some sensor abnormalities. The project office relied on Boeing to oversee the performance of TRW. Boeing and TRW reported that deployed target objects displayed distinguishable features when being observed by an infrared sensor. After considerable debate, the program manager reduced the number of decoys planned for intercept flight tests in response to a recommendation by an independent panel. The Phase One Engineering Team, which was responsible for completing an assessment of TRW's software performance within two months using available data, found that although the software had weaknesses, it was well designed and worked properly, with only some changes needed to increase the robustness of the discrimination function. On the basis of that analysis, …
Date:
February 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Farm Credit Administration: Safety and Soundness Oversight of the Farm Credit System
Correspondence issued by the General Accounting Office with an abstract that begins "This report reviews the Farm Credit Administration's (FCA) oversight of the safety and soundness of the Farm Credit System (FCS). GAO found that FCA's oversight and supervision appeared to be timely, comprehensive, and effective. FCA required FCS institutions to take appropriate and timely corrective actions to address any identified weaknesses and closely monitored the institutions' compliance. FCA had special supervisory and enforcement procedures in place and used them when it found more serious weaknesses at FCS institutions. In addition, off-site monitoring efforts included timely analyses of relevant qualitative and quantitative information that allowed FCA to identify, monitor, evaluate, and proactively address risks faced by FCS institutions. FCA follows processes designed to ensure the quality and reliability of its safety and soundness examination process through periodic quality assurance reviews and the Inspector General's audits and inspection reports."
Date:
February 28, 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 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 Agricultural Hall of Fame for fiscal years 2000, and 1999. 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:
February 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Information Concerning the Arming of Commercial Pilots
Correspondence issued by the General Accounting Office with an abstract that begins "Although pilots and other crew members are currently prohibited from carrying weapons on-board aircraft, the Aviation and Transportation Security Act raises the possibility of arming pilots in the future. In responses to a congressional request, GAO provided information on reasons for and against allowing pilots to carry firearms in the cockpit; questions to be addressed if pilots were armed; and possible alternatives to arming pilots, such as providing them with less than lethal weapons. Proponents' and opponents' views on firearms in the cockpit fall into four categories: the potential effectiveness, risk, and cost-effectiveness of pilots carrying weapons, and policy issues that would arise if pilots were allowed to carry weapons. GAO concluded that without additional research, the potential benefits, risks, and costs of using weapons on aircraft cannot be fully determined."
Date:
June 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Executive Office of the President: Analysis of Mandated Report on Key Information Technology Areas
Correspondence issued by the General Accounting Office with an abstract that begins "Congress limited the Executive Office of the President's use of systems modernization funds until the White House gave Congress a report that included an enterprise architecture, a description of information technology (IT) capital planning and investment control processes, a capital investment plan, and an IT human capital plan. The White House submitted its report to Congress in March 2002. GAO reviewed the report and found progress in the following four areas: (1) developing an officewide blueprint for modernizing its enterprise architecture; (2) defining officewide IT capital planning and investment control processes for implementing the enterprise architecture consistent with best practices; (3) correcting existing system problems and introducing infrastructure upgrades consistent with its defined technical rules and definitions; and (4) facilitating ongoing and planned efforts to complete the enterprise architecture, expand the capital planning and investment process, and manage the implementation of its fiscal year 2002 and 2003 capital investment plans. The White House has also begun using effective IT human capital management practices. Theses efforts should be considered a work in progress rather than a completed task. Therefore, the success of the White House's modernization effort depends on …
Date:
June 28, 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 Disabled American Veterans for 2000
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statement of the Disabled American Veterans 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:
February 28, 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 82nd Airborne Division Association, Incorporated, for 2000 and 1999
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the 82nd Airborne Division Association, Inc. for fiscal years 2000 and 1999. GAO found no reportable instances of noncompliance. 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:
February 28, 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 Congressional Medal of Honor Society of the United States of America for 2000
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Congressional Medal of Honor Society of the United States of America 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 on a modified cash basis of accounting."
Date:
February 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Medicare: Recent CMS Reforms Address Carrier Scrutiny of Physicians' Claims for Payment
A letter report issued by the General Accounting Office with an abstract that begins "In 1990, GAO designated the Medicare program to be at high-risk for waste, fraud, and abuse. More than a decade later, Medicare remains on GAO's high-risk list. This report examines Medicare's claims review process, which is designed to detect improper billing or payments. GAO found that most physicians who bill Medicare are largely unaffected by carriers' medical reviews, with 90 percent of physician claims going unreviewed in fiscal year 2001. At the three carriers GAO studied, implementation of the progressive corrective action initiative has reduced medical reviews of claims and has increased carrier education to individual physicians. The carriers in the study generally made appropriate payment determinations in examining physician claims selected for a medical review. By targeting claims that are more likely to have errors, carriers could improve the efficiency of their own operations and reduce administrative demands on the small proportion of physician practices with claims selected for review. The Centers for Medicare and Medicaid Services (CMS) is refocusing its oversight of carrier performance in processing and reviewing claims. The agency intends to hold carriers accountable for the overall level of payment errors in …
Date:
May 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
VA Health Care: Allocation Changes Would Better Align Resources with Workload
A letter report issued by the General Accounting Office with an abstract that begins "The Department of Veterans Affairs (VA) spent $21 billion in fiscal year 2001 to treat 3.8 million veterans--most of whom had service-connected disabilities or low incomes. Since 1997, VA has used the Veterans Equitable Resource Allocation (VERA) system to allocate most of its medical care appropriation. GAO found that VERA has had a substantial impact on network resource allocations and workloads. First, VERA shifted $921 million from networks located primarily in the northeast and midwest to networks located in the south and west in fiscal year 2001. In addition, VERA, along with other VA initiatives, has provided an incentive for networks to serve more veterans. VERA's overall design is a reasonable approach to allocate resources commensurate with workloads. It provides a predetermined dollar amount per veteran served to each of VA's 22 health care networks. This amount varies depending upon the health care needs of the veteran served and local cost differences. This approach is designed to allocate resources commensurate with each network's workload in terms of veterans served and their health care needs. GAO identified weaknesses in VERA's implementation. First, VERA excludes about one fifth …
Date:
February 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Homeland Security: New Department Could Improve Coordination but May Complicate Priority Setting
Testimony issued by the General Accounting Office with an abstract that begins "Since the terrorist attacks on September 11, 2001, and the subsequent anthrax incidents, there has been concern about the ability of the federal government to prepare for and coordinate an effective public health response given the broad distribution of responsibility for that task at the federal level. More then 20 federal departments and agencies carry some responsibility for bioterrorism preparedness and response. The President's proposed Homeland Security Act of 2002 would bring many of these federal entities with homeland security responsibilities--including public health preparedness and response--into one department to mobilize and focus assets and resources at all levels of government. The proposed reorganization has the potential to assist in the coordination of public health preparedness and response programs at the federal, state, and local levels. There are concerns, however, about the proposed transfer of control of public health assistance programs that have both basic public health and homeland security functions from Health and Human Services to the new department. Transferring control over these programs, including priority setting, to the new department has the potential to disrupt some programs critical to basic public health responsibilities. The President's proposal is …
Date:
June 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Identity Theft: Greater Awareness and Use of Existing Data Are Needed
A letter report issued by the General Accounting Office with an abstract that begins "Identity theft or identity fraud generally involves "stealing" another person's personal identifying information--such as Social Security Number (SSN), date of birth, and mother's maiden name--and then using the information to fraudulently establish credit, run up debt, or take away existing financial accounts. The Identity Theft and Assumption Deterrence Act of 1998 made identity theft a separate crime against the person whose identity was stolen, broadened the scope of the offense to include the misuse of information as well as documents and provided punishment--generally a fine or imprisonment or both. GAO found no comprehensive or centralized data on enforcement results under the federal Identity Theft Act. However, according to a Deputy Assistant Attorney General, federal prosecutors are using the 1998 federal law. As with the federal act, GAO found no centralized or comprehensive data on enforcement results under state identity theft statutes. However, officials in the 10 states selected for study provided examples of actual investigations or prosecutions under these statutes. Generally, the prevalence of identity theft and the frequently multi- or cross-jurisdictional nature of such a crime underscore the importance of promoting cooperation or coordination among …
Date:
June 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Medicaid Financial Management: Better Oversight of State Claims for Federal Reimbursement Needed
A letter report issued by the General Accounting Office with an abstract that begins "The Medicaid program spent more than $200 billion in fiscal year 2000 to meet the health care needs of nearly 34 million poor, elderly, blind, and disabled persons. States are responsible for making proper payments to Medicaid providers, recovering misspent funds, and accurately reporting costs for federal reimbursement. At the federal level, the Centers for Medicare and Medicaid Services (CMS) oversee state financial activities and ensure the propriety of expenditures reported for federal reimbursement. GAO found that weak financial oversight by CMS leaves the program vulnerable to improper payments. The Comptroller General's Standards for Internal Control in the Federal Government requires that agency managers perform risk assessment, take steps to mitigate identified risks, and monitor the effectiveness of those actions. The standards also require that authority and responsibility for internal controls be clearly defined. CMS oversight had weaknesses in each of these areas. As a result, CMS did not know if its control efforts were focused on areas of greatest risk. CMS also was not effectively implementing the controls it had in place. Furthermore, managers had not established performance standards for financial oversight activities, particularly their …
Date:
February 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
DC Courts: Disciplined Processes Critical to Successful System Acquisition
A letter report issued by the General Accounting Office with an abstract that begins "The District of Columbia Courts (DC Courts) is acquiring the Integrated Justice Information System (IJIS) to replace many nonintegrated systems. This system is expected to address current deficiencies and provide the courts with necessary information critical to its mission. DC Courts has not yet implemented the disciplined processes necessary to reduce the risks associated with acquiring and managing the IJIS acquisition effort at acceptable levels within established resources and schedule. Most of the DC Courts' requirements, developed in the draft request for proposal, lacked the specificity needed to ensure that requirements had been reduced to acceptable levels and the system would meet users' needs. DC Courts officials want to use the acquisition process to identify the cost, schedule, and performance gaps associated with their effort. DC Courts officials acknowledge that this approach increases risk; however, they believe that accelerating the implementation of a badly needed system justifies those risks. As with any effort, alternative approaches need to be analyzed."
Date:
February 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Missile Defense: Review of Results and Limitations of an Early National Missile Defense Flight Test
A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) awarded contracts to three companies in 1990 to develop and test exoatmospheric kill vehicles. One of the contractors--Boeing North American--subcontracted with TRW to develop software for the kill vehicle. In 1998, Boeing became the Lead System Integrator for the National Missile Defense Program, and chose Raytheon as the primary kill vehicle developer. Boeing and TRW reported that the June 1997 flight test achieved its primary objectives, but that some sensor abnormalities were detected. The project office relied on Boeing to oversee the performance of TRW. Boeing and TRW reported that deployed target objects displayed distinguishable features when being observed by an infrared sensor. After considerable debate, the program manager reduced the number of decoys planned for intercept flight tests in response to a recommendation by an independent panel. The Phase One Engineering Team, which was responsible for completing an assessment of TRW's software performance within two months using available data, found that although the software had weaknesses, it was well designed and worked properly, with only some changes needed to increase the robustness of the discrimination function. On the basis of …
Date:
February 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Debt Collection Improvement Act of 1996: Status of Selected Agencies' Implementation of Administrative Wage Garnishment
A letter report issued by the General Accounting Office with an abstract that begins "To improve federal debt collection, the Debt Collection Improvement Act of 1996 established a framework of debt collection tools, including administrative wage garnishment (AWG). This report discusses the extent to which nine agencies use or plan to use AWG to collect delinquent nontax federal debt and provides GAO's perspective on ways to make AWG more widespread and effective. GAO found that none of the nine agencies had yet implemented AWG. Although AWG is not mandatory, by failing to use this tool--more than five years after the act's enactment and more than three years after the Department of the Treasury issued implementing regulations--agencies have missed an opportunity to maximize collection of delinquent debt. Agencies identified various reasons for not yet implementing AWG or for deciding not to do so, including the need to focus their resources on implementing the act's mandatory provisions. Although some agencies or programs may have valid reasons for not implementing wage garnishment, all of the larger programs that deal with individuals and that have a demonstrated risk of financial loss resulting from unpaid debt should have AWG as a viable debt collection option. …
Date:
February 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Internal Revenue Service: Improving Adequacy of Information Systems Budget Justification
A letter report issued by the General Accounting Office with an abstract that begins "On April 9, 2002, GAO testified on the Internal Revenue Service's (IRS) fiscal year 2003 budget request. Although IRS had adequately justified its $450 million Business Systems Modernization request, it did not develop its $1.63 billion information systems operations and maintenance request in accordance with the best practices of leading private- and public-sector information technology organizations. See GAO-02-580T."
Date:
June 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Prescription Drugs: FDA Oversight of Direct-to-Consumer Advertising Has Limitations
A letter report issued by the General Accounting Office with an abstract that begins "Prescription drug spending increased at an annual rate of 18 percent from 1997 through 2001 and is the fastest growing component of health care spending in the United States. Among the many reasons cited for this increase are growth in the number of patients diagnosed with conditions that can be treated with pharmaceuticals and the development of innovative drugs for some conditions. Spending on direct-to-consumer (DTC) advertising of prescription drugs has tripled in recent years. The Food and Drug Administration (FDA) regulates the promotion of prescription drugs, including the content of DTC advertisements, under the authority of the Federal Food, Drug and Cosmetic Act. The act sets general standards of for FDA's regulation of prescription drug advertising directed to consumers and physicians. Regulations implementing the act require that advertisements present accurate information and fairly represent both the benefits and the risks of the advertised drug. Pharmaceutical companies spend more on research and development initiatives than on all drug promotion activities, including DTC advertising. According to industry estimates, pharmaceutical companies spent $30.3 billion on research and development and $19.1 billion on all promotional activities, which includes $2.7 …
Date:
October 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Education Financial Management: Weak Internal Controls Led to Instances of Fraud and Other Improper Payments
A letter report issued by the General Accounting Office with an abstract that begins "Because of internal control weaknesses, the Department of Education's student financial assistance programs are at high risk for fraud or erroneous payments. GAO discovered fraud in the grant and loan areas and pervasive control breakdowns and improper payments in other areas. Controls over grant and loan disbursements lacked a key edit check or follow-up process that would identify schools improperly disbursing Pell Grants. Significant internal control weaknesses over Education's third party drafts also increased the department's vulnerability. GAO found that individual Education employees could control the entire payment process for third party drafts. Education employees also circumvented a key computerized control designed to prevent duplicate payments. Education eliminated third party drafts in May 2001. Inconsistent and inadequate authorization and review processes for purchase cards, combined with a lack of monitoring, meant that improper purchases were unlikely to be detected. Inadequate control over these expenditures, combined with the inherent risk of fraud and abuse associated with purchase cards, led to fraudulent, improper, and questionable purchases totaling $686,000. Poor internal controls over computers acquired with purchase cards and third party drafts led to 241 missing personal computers and …
Date:
March 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Business Systems Modernization: IRS Needs to Better Balance Management Capacity with System Acquisition Workload
A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed the Internal Revenue Service's (IRS) fifth expenditure plan requesting $391 million from its Business Systems Modernization (BSM) fund. Although IRS's November 2001 expenditure plan satisfied the conditions specified in the appropriations act, IRS must still fully implement the controls and capabilities described in the plan. Since GAO's June 2001 report, IRS has made important progress in implementing modernization management controls and capabilities and addressing GAO's past recommendations. However, IRS's modernization management capacity is still not where it needs to be. Examples of modernization management controls and capabilities that are not yet fully implemented include software acquisition management, configuration management, quality assurance, risk management, enterprise architecture implementation, human capital management, integrated program scheduling, and cost and schedule estimating. The increased risk of IRS's proceeding without these controls and capabilities has contributed to project cost, schedule, and performance shortfalls. IRS acknowledges that it needs to strengthen its modernization management controls. IRS recognizes that these controls become more critical as the size and complexity of the BSM program continue to increase. Although IRS has actions underway to fully implement these controls, IRS plans to compensate for their …
Date:
February 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
OFHEO's Risk-Based Capital Stress Test: Incorporating New Business Is Not Advisable
A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed whether the Office of Federal Housing Enterprise Oversight (OFHEO) should incorporate new business assumptions into the stress test used to establish risk-based capital requirements. The stress test is designed to estimate, for a 10-year period, how much capital the Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation (Freddie Mac) would be required to hold to withstand potential economic shocks, such as sharp movements in interest rates or adverse credit conditions. Incorporating new business assumptions into the stress test would mean specifying details about the types and quality that would be acquired during the 10-year stress period, the types of funding that would be used to acquire such mortgages, and other operating and financial strategies that would be implemented by Fannie Mae's and Freddie Mac's managements. GAO found that data for the enterprises show that new business conducted over a 10-year period accounts for a large share of their on- and off-balance sheet holdings of assets and liabilities at the end of each 10-year period. Because new business represents such a large share of enterprise holdings over time, it would …
Date:
June 28, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library