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Managing for Results: Agency Progress in Linking Performance Plans With Budgets and Financial Statements (open access)

Managing for Results: Agency Progress in Linking Performance Plans With Budgets and Financial Statements

A letter report issued by the General Accounting Office with an abstract that begins "This report updates GAO's previous assessments of agencies' experiences in linking performance plans and budgets under the Government Performance and Results Act of 1993 (GPRA). GAO has also included in this report an initial assessment of the approaches used by agencies to link performance plans with their audited annual financial statements. Over the first four years of agency efforts to implement GPRA, GAO observed that agencies continue to tighten the required linkage between their performance plans and budget requests. Of the agencies GAO reviewed over this period, all but three met the basic requirement of the act to define a linkage between their performance plans and the program activities in their budget requests, and most of the agencies in GAO's review had moved beyond this basic requirement to indicate some level of funding associated with expected performance described in the plan. More importantly, more agencies each year--almost 75 percent in fiscal year 2002 compared to 40 percent in fiscal year 1999--were able to show a direct link between expected performance and requested program activity funding levels--the first step in defining the performance consequences of budgetary decisions. …
Date: January 4, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Telecommunications: GSA Action Needs to Realize Benefits of Metropolitan Area Acquisition Program (open access)

Telecommunications: GSA Action Needs to Realize Benefits of Metropolitan Area Acquisition Program

A letter report issued by the General Accounting Office with an abstract that begins "The Metropolitan Area Acquisition (MAA) program provides local telecommunications services to federal agencies in certain U.S. cities. The General Services Administration (GSA) began the program in 1997 to achieve immediate, substantial, and sustained price reductions for local telecommunications for agencies; to expand their choices of high-quality services; and to encourage cross-agency sharing of resources. Service providers that are awarded contracts under the program are allowed to compete for GSA's FTS2001 long distance service contracts, so that federal agencies may potentially acquire end-to-end local and long distance telecommunications services from one source. Only five of the 19 metropolitan areas that were scheduled to switch from existing services to MAA services by or before March 2002 have done so. Although the program was intended to take advantage of emerging competition in the local telecommunications market, it has been beset by implementation challenges, including access and use of building riser cabling, the transfer of local numbers between service providers, and a contractor's financial problems. On top of the cost of the contract services, GSA charges customer agencies fees that range from about nine to 97 percent or from $1.20 …
Date: April 4, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges (open access)

Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges

A letter report issued by the General Accounting Office with an abstract that begins "A number of well-publicized announcements about financial statement restatements by large, well-known public companies have erased billions of dollars of previously reported earnings and raised questions about the credibility of accounting practices and the quality of corporate financial disclosure and oversight in the United States. Industry officials and academics have speculated that several factors may have caused U.S. companies to use questionable accounting practices. Some officials have stated that increased focus and guidance by the Securities and Exchange Commission (SEC) on accounting issues in the late 1990s may have prompted more companies to restate previously reported financial statements. Although the number of restating companies continues to make up a small percentage of all publicly listed companies annually, the number of restatements due to accounting irregularities grew significantly--145 percent--from January 1997 through June 2002. The 845 restating companies GAO identified had restated their financial statements for many reasons--for example, to adjust revenue, costs or expenses, or to address securities-related issues. From January 1997 to June 2002, issues involving revenue recognition accounted for almost 38 percent of the 919 announced restatements. Finally, different parties can prompt a restatement, …
Date: October 4, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
District of Columbia: Fiscal Structural Balance Issues (open access)

District of Columbia: Fiscal Structural Balance Issues

A letter report issued by the General Accounting Office with an abstract that begins "The District of Columbia has historically faced many challenges due to its unique circumstances and role as the nation's capital. After several years of struggling with financial crises and insolvency in the early 1990s, the District has significantly improved its financial condition by achieving five consecutive balanced budgets, an upgraded bond rating, and unqualified or "clean" opinions on its financial statements. More recently, however, District officials have asserted that the District faces a fiscal structural imbalance as a result of several factors, some stemming from the federal government's presence in the city, the absence of a state to provide funding for the state-like services provided by the District, and restrictions on the District's tax base. The District argues that it faces a fiscal structural imbalance between revenues and its expenditures that undermines its capacity to meet its current responsibilities. In contrast with a cyclical fiscal imbalance caused by temporary economic downturns, the District suggests that its imbalance is longer term and more fundamental and, therefore, structural in nature. The District's estimated measures of fiscal structural imbalance are based on the continuation of current budget policy over …
Date: September 4, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Quadrennial Defense Review: Future Reviews Can Benefit from Better Analysis and Changes in Timing and Scope (open access)

Quadrennial Defense Review: Future Reviews Can Benefit from Better Analysis and Changes in Timing and Scope

A letter report issued by the General Accounting Office with an abstract that begins "Congress mandated that every 4 years the Department of Defense (DOD) conduct a review to examine the national defense strategy and its implications for force structure, modernization, infrastructure and the budget. Because the 2001 review, which was issued on September 30, 2001, will have a significant impact on the department's planning and budget, GAO was asked to assess (1) the strengths and weaknesses of DOD's conduct and reporting of the review, and (2) whether changes in the QDR legislation could improve the usefulness of future reviews."
Date: November 4, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Social Security Disability: Disappointing Results from SSA's Efforts to Improve the Disability Claims Process Warrant Immediate Attention (open access)

Social Security Disability: Disappointing Results from SSA's Efforts to Improve the Disability Claims Process Warrant Immediate Attention

A letter report issued by the General Accounting Office with an abstract that begins "The number of people applying for benefits from the Social Security Administration's (SSA) two disability programs grew dramatically during the 1990s. As a result, the Disability Insurance and Supplemental Security Programs began to experience huge backlogs of undecided claims. SSA has spent $39 million during the past seven years on various initiatives to help it better manage its caseloads and ensure high-quality service. SSA spent another $71 million to develop an automated disability claims process. This report reviews the status and outcomes of five initiatives intended to improve SSA's disability claims process. GAO found that the results of the initiatives have been disappointing."
Date: February 4, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Telecommunications: Federal and State Universal Service Programs and Challenges to Funding (open access)

Telecommunications: Federal and State Universal Service Programs and Challenges to Funding

A letter report issued by the General Accounting Office with an abstract that begins ""Universal service" means providing residential customers with affordable, nationwide access to basic phone service. The Telecommunications Act of 1996 extended support for universal service to eligible schools, libraries, and rural health care providers. Universal service programs are generally funded by mandatory contributions from telecommunications companies. New technologies, however, are putting this funding source in jeopardy. The Federal Communications Commission (FCC) has issued many orders designed to implement the act's universal service reforms. The Universal Service Administration Company runs the day-to-day operations of federal universal service programs on FCC's behalf, although FCC retains responsibility for oversight and ensuring compliance with its rules. At the state level, public utility commissions generally regulate rates for local and long-distance phone service and implement universal service programs. Public utility commissions subsidize local phone service from the rates set for urban and business phone service and for "vertical" services, such as caller ID and call waiting. Although the use of digital technologies and internet protocol networks for communications has risen rapidly during the past decade, the providers of these services are not required to contribute to the universal service fund. As these …
Date: February 4, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Nursing Homes: Many Shortcomings Exist in Efforts to Protect Residents from Abuse (open access)

Nursing Homes: Many Shortcomings Exist in Efforts to Protect Residents from Abuse

Testimony issued by the General Accounting Office with an abstract that begins "Often suffering from multiple physical and mental impairments, the 1.5 million elderly and disabled Americans living in nursing homes are a highly vulnerable population. These individuals typically require extensive help with daily living, such as such as dressing, feeding, and bathing. Many require skilled nursing or rehabilitative care. In recent years, reports of inadequate care, including malnutrition, dehydration, and other forms of neglect, have led to mounting scrutiny from state and federal authorities. Concerns have also been growing that some residents are abused--pushed, slapped, or beaten--by the very individuals to whom their care has been entrusted. GAO found that allegations of physical and sexual abuse of nursing home residents are not reported promptly. Local law enforcement officials said that they are seldom summoned to nursing homes to immediately investigate allegations of abuse and that few allegations are ever prosecuted. Some agencies use different policies when deciding whether to refer allegations of abuse to law enforcement. As a result, law enforcement agencies were never told of some incidents or were notified only after lengthy delays. GAO found that federal and state safeguards intended to protect nursing home residents from …
Date: March 4, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
DOD Financial Management: Important Steps Underway But Reform Will Require a Long-term Commitment (open access)

DOD Financial Management: Important Steps Underway But Reform Will Require a Long-term Commitment

Testimony issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) faces complex financial and management problems that are deeply rooted in DOD's business operations and management culture. During the past 12 years, DOD has begun several broad-based departmentwide reform efforts to overhaul its financial operations and other key business areas. These efforts have been unsuccessful. GAO identified several key elements that are essential to the success of any DOD financial management reform effort. These include (1) addressing the department's financial management challenges as part of a comprehensive, integrated, DOD-wide business reform; (2) providing for sustained leadership and resource control to implement needed reforms; (3) establishing clear lines of responsibility, authority, and accountability for such reform; (4) incorporating results-oriented performance measures and monitoring tied to the reforms; (5) providing appropriate incentives or consequences for action or inaction; (6) establishing and implementing an enterprise architecture to guide and direct financial management and modernization investments, and (7) ensuring effective oversight and monitoring."
Date: June 4, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Food Aid: Experience of U.S. Programs Suggests Opportunities for Improvement (open access)

Food Aid: Experience of U.S. Programs Suggests Opportunities for Improvement

Testimony issued by the General Accounting Office with an abstract that begins "The United States spent $50 billion (2002 dollars) on food aid between 1979 and 2003. Notwithstanding these sizable donations and donations by other countries, the need for food aid in the developing world far exceeds available supply. U.S. food aid is provided through six programs administered by the Department of Agriculture and the U.S. Agency for International Development (USAID). These programs use various methods for providing resources and have different ways of delivering aid to the recipient nations. USAID manages the largest program--P.L. 480, Title II--using annual appropriations to purchase commodities that are then donated to recipient nations principally through private voluntary organizations and the World Food Program. The large fluctuations in U.S. food aid since 1990 are the result of three key factors: U.S. food aid policies, agricultural surpluses, and international events. The success of food aid programs in meeting their objectives is hampered by the competing objectives of the programs and by management weaknesses such as a lack of management attention to monitoring and accountability in food aid programs."
Date: June 4, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
World Trade Organization: Early Decisions Are Vital to Progress in Ongoing Negotiations (open access)

World Trade Organization: Early Decisions Are Vital to Progress in Ongoing Negotiations

A letter report issued by the General Accounting Office with an abstract that begins "In November 2001, the World Trade Organization launched a new set of multilateral negotiations at its ministerial conference in Doha, Qatar. The ministerial conference was important because it laid out an ambitious agenda for a broad set of new multilateral trade negotiations, set forth in the Doha Ministerial Declaration. The declaration calls for a continuation of discussions on liberalizing trade in agriculture and services which began in 2000. In addition, it provides for new talks on market access for nonagricultural products, trade and the environment, trade-related aspects of intellectual property rights, and other issues. Four main factors led to the World Trade Organization's successful launch of new multilateral trade negotiations in Doha. First, the United States' and the European Union's clear support of the launch, bolstered by the strong personal relationship between the U.S. Trade Representative and the European Union Commissioner for Trade, facilitated agreement on the agenda for new negotiations. Second, World Trade Organization members applied an effective preparation strategy before the Doha ministerial conference. Third, some key developments at the Doha conference helped gain support from the developing countries for launching negotiations. Last, World …
Date: September 4, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Highlights of a GAO Roundtable: The Chief Operating Officer Concept: A Potential Strategy To Address Federal Governance Challenges (open access)

Highlights of a GAO Roundtable: The Chief Operating Officer Concept: A Potential Strategy To Address Federal Governance Challenges

A letter report issued by the General Accounting Office with an abstract that begins "The federal government is in period of profound transition requires a comprehensive review, reassessment, reprioritization, and reengineering of what the government does, how it does business, and, in some cases, who does the government's business. Agencies will need to transform their cultures so that they are more results oriented, customer focused, and collaborative in nature. At the same time, GAO's work over years has amply documented that agencies are suffering from a range of long-standing management problems that are undermining their abilities to efficiently, economically, and effectively accomplish their missions and achieve results. On September 9, 2002, GAO convened a roundtable to discuss the application and the related advantages and disadvantages of the Chief Operating Officer (COO) concept and how it might apply within selected federal departments and agencies as one strategy to address certain systemic federal governance and management challenges. The invited participants have current or recent executive branch leadership responsibilities, significant executive management experience, or both."
Date: October 4, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Bogata News (Bogata, Tex.), Vol. 91, No. 45, Ed. 1 Thursday, April 4, 2002 (open access)

Bogata News (Bogata, Tex.), Vol. 91, No. 45, Ed. 1 Thursday, April 4, 2002

Weekly newspaper from Bogata, Texas that includes local, state, and national news along with advertising.
Date: April 4, 2002
Creator: Nichols, Nanalee & Nichols, Thomas
Object Type: Newspaper
System: The Portal to Texas History
Cherokeean/Herald (Rusk, Tex.), Vol. 153, No. 28, Ed. 1 Wednesday, September 4, 2002 (open access)

Cherokeean/Herald (Rusk, Tex.), Vol. 153, No. 28, Ed. 1 Wednesday, September 4, 2002

Weekly newspaper from Rusk, Texas that includes local, state and national news along with extensive advertising.
Date: September 4, 2002
Creator: Whitehead, Marie
Object Type: Newspaper
System: The Portal to Texas History
Cherokeean/Herald (Rusk, Tex.), Vol. 153, No. 41, Ed. 1 Wednesday, December 4, 2002 (open access)

Cherokeean/Herald (Rusk, Tex.), Vol. 153, No. 41, Ed. 1 Wednesday, December 4, 2002

Weekly newspaper from Rusk, Texas that includes local, state and national news along with extensive advertising.
Date: December 4, 2002
Creator: Whitehead, Marie
Object Type: Newspaper
System: The Portal to Texas History
The University News (Irving, Tex.), Vol. 32, No. 2, Ed. 1 Wednesday, September 4, 2002 (open access)

The University News (Irving, Tex.), Vol. 32, No. 2, Ed. 1 Wednesday, September 4, 2002

Weekly student newspaper from the University of Dallas in Irving, Texas that includes campus news and commentaries along with advertising.
Date: September 4, 2002
Creator: Hendrickson, Janet
Object Type: Newspaper
System: The Portal to Texas History
The Rambler (Fort Worth, Tex.), Vol. 87, No. 9, Ed. 1 Thursday, April 4, 2002 (open access)

The Rambler (Fort Worth, Tex.), Vol. 87, No. 9, Ed. 1 Thursday, April 4, 2002

Weekly student newspaper from Texas Wesleyan University in Fort Worth, Texas that includes campus and local news along with advertising.
Date: April 4, 2002
Creator: Manning, Melanie
Object Type: Newspaper
System: The Portal to Texas History
Texas Attorney General Opinion: JC-549 (open access)

Texas Attorney General Opinion: JC-549

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 article 1.051 of the Texas Code of Criminal Procedure requiring that counsel for indigent criminal defendants be appointed within one day of the defendant's request in populous counties and within three days of the request in less populous counties violates state and federal equal protection guarantees, related question (RQ-0519-JC)
Date: September 4, 2002
Creator: Texas. Attorney-General's Office.
Object Type: Text
System: The Portal to Texas History
Texas Attorney General Opinion: JC-550 (open access)

Texas Attorney General Opinion: JC-550

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 Funeral Service Commission is authorized to register non-profit cemeteries ,and related questions(RQ-0523-JC).
Date: September 4, 2002
Creator: Texas. Attorney-General's Office.
Object Type: Text
System: The Portal to Texas History
Texas Attorney General Opinion: JC-551 (open access)

Texas Attorney General Opinion: JC-551

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 term "two designated lanes of a highway," as used in section 545.0651(b) of the Texas Transporation Code, may be constructed to mean "two or more lanes" (RQ-0524-JC)
Date: September 4, 2002
Creator: Texas. Attorney-General's Office.
Object Type: Text
System: The Portal to Texas History
Texas Attorney General Opinion: JC-552 (open access)

Texas Attorney General Opinion: JC-552

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 a county is required to establish a certificate of registration program for dangerous wild animals, and related questions (RQ-0525-JC)
Date: September 4, 2002
Creator: Texas. Attorney-General's Office.
Object Type: Text
System: The Portal to Texas History
Texas Attorney General Opinion: JC-559 (open access)

Texas Attorney General Opinion: JC-559

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 Insurance is authorized to examine certain nonprofit health corporations under Insurance Code articles 20A.17 and 20A.18C (RQ-0534-JC)
Date: October 4, 2002
Creator: Texas. Attorney-General's Office.
Object Type: Text
System: The Portal to Texas History
Texas Attorney General Opinion: JC-560 (open access)

Texas Attorney General Opinion: JC-560

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 Public Information Act provides for sanctions against an electricity market participant for filing with the Office of the Attorney General groundless claims of confidentiality as to its records held by the Public Utility Commission that are requested under the Act (RQ-0536-JC)
Date: October 4, 2002
Creator: Texas. Attorney-General's Office.
Object Type: Text
System: The Portal to Texas History
Texas Attorney General Opinion: JC-571 (open access)

Texas Attorney General Opinion: JC-571

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 a building owned and operated by a municipal hospital authority, but leased in part to a private business, is subject to the exclusive public use requirement of article XI, section 9 of the Texas Constitution, and related questions.
Date: November 4, 2002
Creator: Texas. Attorney-General's Office.
Object Type: Text
System: The Portal to Texas History