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566 Matching Results
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Accounting Profession: Oversight, Auditor Independence, and Financial Reporting Issues
Correspondence issued by the General Accounting Office with an abstract that begins "The accounting system's self-regulatory system for auditors, which largely depends on voluntary contributions from the accounting industry, is plagued by fragmentation, lack of coordination, poor communication, and conflicts of interest. In GAO's view, the current self-regulatory system is broken, and oversight by the Securities and Exchange Commission (SEC) has fallen short in protecting the public interest. Because of the important role played by independent auditors, GAO believes that direct government intervention is needed to create a new body to oversee the auditing of public companies by the accounting profession. Concerns about the timeliness, relevancy, and transparency of the financial reporting model could be addressed by closer cooperation between SEC and the Financial Accounting Standards Board (FASB), adequate and independent funding for FASB operations, and periodic reporting to Congress on FASB matters."
Date:
May 3, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
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
Tobacco Settlement: States' Allocations of Phase II Funds
Correspondence issued by the General Accounting Office with an abstract that begins "The Farm Security and Rural Investment Act of 2002 (the 2002 Farm Bill) required GAO to report annually on how states have used funds received under the Master Settlement Agreement and the Phase II agreement. This letter is the first in a series of reports responding to the 2002 Farm Bill requirement. Specifically, this letter provides information on (1) the amount of funds that have been distributed to each of the participating states under the Phase II agreement and (2) how the states have allocated these funds to tobacco growers, quota owners, and others."
Date:
December 3, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Medicare: Health Care Fraud and Abuse Control Program for Fiscal Years 2000 and 2001
A letter report issued by the General Accounting Office with an abstract that begins "The Medicare program is the nation's largest health insurer with almost 40 million beneficiaries and outlays of over $219 billion annually. Because of the susceptibility of the program to fraud and abuse, Congress enacted the Health Care Fraud and Abuse Control (HCFAC) Program as part of the Health Insurance Portability and Accountability Act (HIPPAA) of 1996. HCFAC, which is administered by the Department of Health and Human Services' (HHS) Office of Inspector General (OIG) and the Department of Justice (DOJ), established a national framework to coordinate federal, state, and local law enforcement efforts to detect, prevent, and prosecute health care fraud and abuse in the public and private sectors. HIPPAA requires HHS and DOJ to issue a joint annual report no later than January 1 of each year to Congress for the proceeding fiscal year. The joint HCFAC reports included deposits of $210 million for fiscal year 2000 and $464 million for fiscal year 2001, pursuant to the act. In testing at DOJ, GAO found errors in the recording of criminal fines deposits to the Federal Hospital Insurance Trust Fund in fiscal year 2001 that resulted …
Date:
June 3, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
September 11: Interim Report on the Response of Charities
A letter report issued by the General Accounting Office with an abstract that begins "Some surveys suggest that as many as two-thirds of American households have donated money to charitable organizations in response to the terrorist attacks of September 11. Although it may be difficult to precisely tally the amount of money raised, 34 of the larger charities have reported raising an estimated $2.4 billion since September 11. Of the estimated $2.4 billion reported collected by the larger charities, about two-thirds were reported to have been distributed. Fund distribution rates vary widely among these charities, in part because of differences in their operating mission. Charities reported distributing these funds for a broad range of assistance to the families of those killed or injured, for those more indirectly affected through the loss of their jobs or homes, and for disaster relief workers. To distribute aid, charities had to make extensive efforts to identify victims and survivors as there were no uniform contact lists for families of victims; charity officials also said privacy issues affected the sharing of information among charities. Charities also faced challenges in providing aid to non-English speaking people in need of assistance; some charities have focused their efforts …
Date:
September 3, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Management: Strategies to Address Improper Payments at HUD, Education, and Other Federal Agencies
Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses (1) how internal control weaknesses make the departments of Housing and Urban Development (HUD) and Education vulnerable to, and in some cases have resulted in, improper and questionable payments and (2) strategies these and other federal agencies can use to better manage their improper payments. Despite a climate of increased scrutiny, most improper payments associated with federal programs continue to go unidentified as they drain taxpayer resources away from the missions and goals of our government. GAO found that both HUD and Education lacked fundamental internal controls over their purchase card programs that would have minimized the risk of improper purchases. Combined with a lack of monitoring, environments were created at HUD and Education where improper purchases could be made with little risk of detection. One of the most important internal controls in the purchase card process is the review of supporting documentation and approval of each purchase by the approving official. Another control that is effective in helping to prevent improper purchases is the blocking of certain merchant category codes. This control, available as part of the agencies' purchase card contracts with the card …
Date:
October 3, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Homeland Security: Intergovernmental Coordination and Partnership Will Be Critical to Success
Testimony issued by the General Accounting Office with an abstract that begins "The challenges posed by homeland security exceed the capacity and authority of any one level of government. Protecting the nation against these threats calls for a truly integrated approach, bringing together the resources of all levels of government. The proposed Department of Homeland Security will have a central role in efforts to enhance homeland security. The proposed consolidation of homeland security programs has the potential to reduce fragmentation, improve coordination, and clarify roles and responsibilities. However, formation of a department should not be considered a replacement for the timely issuance of a national homeland security strategy to guide implementation of the complex mission of the department. Appropriate roles and responsibilities within and between the government and private sector need to be clarified. New threats are prompting a reassessment and shifting of long-standing roles and responsibilities, but these shifts are being considered on a piecemeal and ad hoc basis without benefit of an overarching framework and criteria. A national strategy could provide guidance by more systematically identifying the unique capacities and resources at each level of government to enhance homeland security and by providing increased accountability within the intergovernmental …
Date:
July 3, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Workforce Investment Act: States and Localities Increasingly Coordinate Services for TANF Clients, but Better Information Needed on Effective Approaches
A letter report issued by the General Accounting Office with an abstract that begins "The 1998 Workforce Investment Act (WIA) required states to provide most federally funded employment-related services through one-stop centers. Two years earlier, welfare reform legislation created the Temporary Assistance for Needy Families (TANF) block grant which provided flexibility to states to focus on helping needy adults with children find and maintain employment. Nearly all states reported some coordination of their TANF and WIA services at the state or local level, and the use of some of these coordination methods increased between 2000 and 2001. Historical relationships, geographic considerations, adequacy of facilities, and different perspectives on how best to serve TANF clients influenced how states and localities choose to coordinate services with one-stop centers. Several challenges, including program differences between TANF and WIA and different information systems used by welfare and workforce agencies, inhibit state and local coordination efforts. Though some states and localities have found creative ways to work around these issues, the differences remain barriers to coordination for many others."
Date:
July 3, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Non-Income Tax Revenue Systems Requirements (Exposure Draft)
Other written product issued by the General Accounting Office with an abstract that begins "The Joint Financial Management Improvement Program Non-Income Tax Revenue System Requirements documents is intended to provide a common set of non-income tax revenue financial information requirements with which each agency's integrated financial management system must be consistent. This document delineates those interface requirements between non-income tax revenue and other systems that are critical to the performance of both functions. These requirements are intended to be available to all users who rely on the information to carry out their responsibilities. This document does not address system requirements associated solely with the non-income tax revenue process."
Date:
July 3, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
2000 Census: Refinements to Full Count Review Program Could Improve Future Data Quality
A letter report issued by the General Accounting Office with an abstract that begins "To ensure the completeness and accuracy of the 2000 census data, Bureau of the Census analysts were to identify, investigate, and document suspected data discrepancies or issues to clear census data files and products for subsequent processing or public release. They were to determine whether and how to correct the data by weighing quality improvements against time and budget constraints. Because the bureau lacked sufficient staff to conduct a full count review on its own, it contracted out some of the work to members of the Federal-State Cooperative Program for Population Estimates (FSCPE). FSCPE documented 1,402 data issues, 29 percent of the 4,809 issues identified by both FSCPE and bureau analysts during the full count review. Of the 4,809 issues, 1,599 dealt with "group quarters," where counts for prisons, nursing homes, dormitories, and other group living facilities differed from what analysts expected. Of the 1,599 group quarters issues, FSCPE identified 567. Discrepancies relating to housing unit counts, population data, and demographic characteristics accounted for 1,150 issues, 375 of which were identified by FSCPE. Overall, of the 4,809 issues identified during review, 4,267 were not subjected to …
Date:
July 3, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Bogata News (Bogata, Tex.), Vol. 91, No. 32, Ed. 1 Thursday, January 3, 2002
Weekly newspaper from Bogata, Texas that includes local, state, and national news along with advertising.
Date:
January 3, 2002
Creator:
Nichols, Nanalee & Nichols, Thomas
Object Type:
Newspaper
System:
The Portal to Texas History
Cherokeean/Herald (Rusk, Tex.), Vol. 153, No. 6, Ed. 1 Wednesday, April 3, 2002
Weekly newspaper from Rusk, Texas that includes local, state and national news along with extensive advertising.
Date:
April 3, 2002
Creator:
Whitehead, Marie
Object Type:
Newspaper
System:
The Portal to Texas History
Cherokeean/Herald (Rusk, Tex.), Vol. 153, No. 19, Ed. 1 Wednesday, July 3, 2002
Weekly newspaper from Rusk, Texas that includes local, state and national news along with extensive advertising.
Date:
July 3, 2002
Creator:
Whitehead, Marie
Object Type:
Newspaper
System:
The Portal to Texas History
Texas Attorney General Opinion: JC-498
Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, John Cornyn, regarding a legal question submitted for clarification: Interpretation of Texas Government Code section 441.201 concerning the officials records of a former governor (RQ-0468-JC)
Date:
May 3, 2002
Creator:
Texas. Attorney-General's Office.
Object Type:
Text
System:
The Portal to Texas History
Texas Attorney General Opinion: JC-510
Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, John Cornyn, regarding a legal question submitted for clarification: Whether the Texas Department of Licensing and Regulation's executive director may adopt, as standards for installing, altering, operating, and inspecting elevators, escalators, and related equipment, the current version of safety codes A17.1 and A17.3, adopted by the American Society of Mechanical Engineers, and related questions (RQ-0479-JC)
Date:
June 3, 2002
Creator:
Texas. Attorney-General's Office.
Object Type:
Text
System:
The Portal to Texas History
Texas Attorney General Opinion: JC-511
Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, John Cornyn, regarding a legal question submitted for clarification: Whether the Texas Health Care Information Council may use certain data to prepare reports (R-0480-JC)
Date:
June 3, 2002
Creator:
Texas. Attorney-General's Office.
Object Type:
Text
System:
The Portal to Texas History
Social Services Block Grant (Title XX of the Social Security Act)
The Social Services Block Grant (SSBG) is a flexible source of funds that states may use to support a wide variety of social services activities. States have broad discretion over the use of these funds. This short report provides background information on the SSBG and tracks relevant legislation and appropriations measures.
Date:
July 3, 2002
Creator:
Gish, Melinda
Object Type:
Report
System:
The UNT Digital Library
The 2002 Farm Bill: Overview and Status
The Federal Agriculture Improvement and Reform, or FAIR, Act of 1996 (commonly known as the "farm bill"), which was due to expire in 2002, is expected to be extended for another six years when President Bush signs the bill into law. This report discusses the provisions of the new "farm bill," including the federal spending involved.
Date:
July 3, 2002
Creator:
Becker, Geoffrey S. & Womach, Jasper
Object Type:
Report
System:
The UNT Digital Library
[Deposit Summary and Texas Stonewall Democratic Caucus Membership Application]
Deposit summary of $155.00 made on December 2, 2002, and a Texas Stonewall Democratic Caucus Membership Application for Joseph (David) Hardt.
Date:
December 3, 2002
Creator:
unknown
Object Type:
Report
System:
The UNT Digital Library
The Albany News (Albany, Tex.), Vol. 127, No. 18, Ed. 1 Thursday, October 3, 2002
Weekly newspaper from Albany, Texas that includes local, county, and state news along with extensive advertising.
Date:
October 3, 2002
Creator:
Lucas, Melinda L.
Object Type:
Newspaper
System:
The Portal to Texas History
The Albany News (Albany, Tex.), Vol. 126, No. 31, Ed. 1 Thursday, January 3, 2002
Weekly newspaper from Albany, Texas that includes local, county, and state news along with extensive advertising.
Date:
January 3, 2002
Creator:
Lucas, Melinda L.
Object Type:
Newspaper
System:
The Portal to Texas History
[Dragonfly pageant contestant on stage]
Photograph of a contestant on stage during the Miss Dragonfly Pageant put on by the group 'Dragonflies of Dallas'. They are wearing a long red cheongsam dress and long white gloves. The host is wearing a blue and black outfit and is holding a paper umbrella.
Date:
February 3, 2002
Creator:
unknown
Object Type:
Photograph
System:
The UNT Digital Library
[Dragonfly pageant contestant on stage 2]
Photograph of a contestant on stage during the Miss Dragonfly Pageant put on by the group 'Dragonflies of Dallas'. They are wearing a long red cheongsam dress and long white gloves. The host is wearing a blue and black outfit and is holding a paper umbrella.
Date:
February 3, 2002
Creator:
unknown
Object Type:
Photograph
System:
The UNT Digital Library
[New Spillway at Canyon Lake 2]
Photograph of a new Guadalupe River channel created after a flood at Canyon Lake Dam and Canyon Lake. The spillway stretches across the center of the photo and there are foliage covered landmasses in the horizon.
Date:
July 3, 2002
Creator:
Streng, Evelyn Fiedler
Object Type:
Photograph
System:
The Portal to Texas History