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Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Fallen Firefighters Foundation 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 National Fallen Firefighters Foundation, for fiscal years 2000 and 1999. 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:
September 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Export Controls: Processes for Determining Proper Control of Defense-Related Items Needs Improvement
A letter report issued by the General Accounting Office with an abstract that begins "The U.S. government controls the export of defense-related items to minimize the risk such exports may pose to its interests. The U.S. export control system is primarily divided between two regulatory regimes, one managed by the Department of State for defense items and another managed by the Department of Commerce for dual-use items that have both military and commercial applications. Companies are responsible for determining which department to use and what requirements apply when exporting their items, but can obtain government assistance through two different processes. If companies have determined that their items are Commerce-controlled but are uncertain of export licensing requirements, they may request a classification from Commerce through the commodity classification process. Commerce can refer classification requests to State and the Department of Defense to confirm that the items are Commerce-controlled. However, if companies are unsure of which department has jurisdiction over their items, they can request a determination through the commodity jurisdiction process from State, which consults with Commerce and Defense. In implementing the commodity classification process, Commerce has improperly classified some State-controlled items as Commerce-controlled and has not adhered to regulatory time …
Date:
September 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Retired Enlisted Association, Incorporated, for 2001, 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 Retired Enlisted Association, Incorporated, for fiscal years 2001, 2000, and 1999. GAO did not review the auditors' working papers and did not render an audit opinion. The audit reports included the auditors' opinions that the financial statements of the corporation do not present fairly, in accordance with generally accepted accounting principles, the financial position of the corporation or the changes in its net assets or cash flows for 2001, 2000, and 1999."
Date:
September 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Bureau of Prisons Contract Payments
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the Bureau of Prisons to determine whether it had made overpayments to contractors. During fiscal year 2001, the Bureau of Prisons had 24 open construction contracts that totaled about $1.9 billion. In addition to general disbursement controls, GAO found internal controls specific to construction contracts in which both the project representative and the contracting officer must approve each monthly progress payment invoice. GAO sampled 27 payments on five construction contracts to determine if construction contract payment controls were properly designed, in place, and operating to prevent or detect overpayments. GAO found that the internal controls were in place and operating and construction contract payment amounts were correct, or, if errors occurred, they were detected and corrected promptly as a normal part of the payment system. A few minor clerical errors were subsequently detected and corrected by the Bureau of Prisons through its own routine control procedures before GAO made its review. GAO concludes that the risk of undetected construction contractor overpayments at the Bureau of Prisons appears to be small."
Date:
March 20, 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 National Conference on Citizenship for Fiscal Years 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 National Conference on Citizenship, for fiscal years 2001 and 2002. 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:
September 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Purchase Cards: Control Weaknesses Leave the Air Force Vulnerable to Fraud, Waste, and Abuse
A letter report issued by the General Accounting Office with an abstract that begins "In July 2001 and March 2002, GAO testified on significant breakdowns in internal controls over purchase card transactions at two Navy sites that resulted in fraud, waste, and abuse. As a result, the Congress asked GAO to audit purchase card controls at DOD. This report focuses on Air Force purchase card controls and addresses whether the overall management control environment and key internal controls were effective in preventing potentially fraudulent, improper, and abusive purchase card transactions."
Date:
December 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Federation of Music Clubs for Fiscal Year 2001
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Federation of Music Clubs, for the fiscal year ended June 30, 2001. 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:
September 20, 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 Vietnam Veterans of America, Inc., for Fiscal Year 2001
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Vietnam Veterans of America, Inc., for fiscal year 2001. 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:
September 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Labor Market Information: Trends and Issues in Funding of State Programs
A briefing report issued by the General Accounting Office with an abstract that begins "Labor market information is used to help make and assess social and monetary policies, tax and budget projections, and private investment decisions. Produced under cooperative agreements between states and the Bureau of Labor Statistics (BLS), labor market information helps provide an up-to-date picture of the U.S. economy and generate closely watched economic indicators, such as unemployment rates and the Gross Domestic Product. In addition, decisions about the distribution of billions of federal dollars to states and local governments depends, in part, on labor market information. In summary, GAO found that (1) funding for the Covered Employment and Wages (ES-202) and Current Employment Statistics (CES) programs declined in real terms over the past 7 years; (2) BLS estimates the funding needs of states by adjusting prior year funding and uses formulas to allocate funds to states; and (3) workload and cost increases outpaced funding increases in the ES-202 program, which could result in data quality problems, according to state Labor Market Information (LMI) officials. BLS estimates LMI budget needs for states by making adjustments to the past year's funding and allocates appropriated funds to states by using …
Date:
December 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Ski Patrol System, Incorporated, for Fiscal Years 2001 and 2000
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements for the National Ski Patrol System, Incorporated, for fiscal years 2000 and 2001. 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:
September 20, 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 Military Order of the Purple Heart of the United States of America, Incorporated, for Fiscal Year 2001
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements for the Military Order of the Purple Heart of the United States of America, Incorporated, for fiscal year 2001. 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:
September 20, 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 Polish League of American Veterans, U.S.A., for Fiscal Year 2001
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Polish Legion of American Veterans, U.S.A., for fiscal year 2001. 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:
September 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Intercity Passenger Rail: Potential Financial Issues in the Event That Amtrak Undergoes Liquidation
A letter report issued by the General Accounting Office with an abstract that begins "The National Railroad Passenger Corporation (Amtrak), the nation's intercity passenger rail operator, was created by Congress in 1970 after the nation's railroads found passenger service to be unprofitable. It is a private corporation. Its financial situation has never been strong, and it has been on the edge of bankruptcy several times. Early this year, Amtrak stated that federal financial assistance would have to more than double for the corporation to survive. Given Amtrak's worsening financial condition and the potential for intercity passenger rail to play a larger role in the nation's transportation system, there is growing agreement that the mission, funding, and structure of the current approach to providing intercity passenger rail merits reexamination. If Amtrak had been liquidated on December 31, 2001, secured creditors and unsecured creditors--including the federal government and Amtrak employees--and stockholders would have had $44 billion in potential claims against and ownership interests in Amtrak's estate. It is unlikely that secured and unsecured creditors' claims would have been fully satisfied, because Amtrak's assets available to satisfy these claims and interests are old, have little value, or appear unlikely to have a value …
Date:
September 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Aviation Security: Vulnerabilities and Potential Improvements for the Air Cargo System
A letter report issued by the General Accounting Office with an abstract that begins "U.S. air carriers transport billions of tons of cargo each year in both passenger planes and all-cargo planes. Typically, about one-half of the hull of each passenger aircraft is filled with cargo. As a result, any vulnerabilities in the air cargo security system potentially threaten the entire air transport system. GAO agreed to determine the security vulnerabilities that have been identified in the air cargo system, the status of key recommendations that have been made since 1990 to improve air cargo security, and ways in which air cargo security can be improved in the near-and long-term."
Date:
December 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Regulatory Programs: Balancing Federal and State Responsibilities for Standard Setting and Implementation
A letter report issued by the General Accounting Office with an abstract that begins "Both federal and state governments exercise regulatory authority in many of the same policy areas. In enacting new legislation in these shared areas, Congress must provide federal protections, guarantees, or benefits while preserving an appropriate balance between federal and state regulatory authority and responsibility. State efforts can be directed toward federal or nationally shared regulatory objectives through various arrangements, each of which reflects a way to define and issue regulations or standards and assign responsibility for their implementation or enforcement. Regulatory and standard-setting mechanisms for achieving nationwide coverage include (1) fixed federal standards that preempt all state regulatory action, (2) minimum federal standards that preempt less stringent state laws but permit states to establish more stringent standards, (3) the inclusion of federal regulatory provisions in grants or other forms of assistance, (4) cooperative programs in which voluntary national standards are formulated by federal and state officials working together, and (5) widespread state adoption of voluntary standards formulated by quasi-official entities. The first two of these mechanisms involve preemption; the other three represent alternative approaches. Each represents a different combination of federal and state regulatory authority. The …
Date:
March 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Travel Cards: Air Force Management Focus Has Reduced Delinquencies, but Improvements in Controls Are Needed
A letter report issued by the General Accounting Office with an abstract that begins "Poor oversight and management of the Department of Defense (DOD) travel card program has led to high delinquency rates costing DOD millions in lost rebates and increased ATM fees. As a result, Congress asked GAO to report on (1) the magnitude, impact, and cause of delinquencies, (2) the types of fraudulent and abusive uses of travel cards, and (3) the effectiveness of internal controls over DOD's travel card program. GAO previously reported on travel card management at the Air Force."
Date:
December 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Results-Oriented Management: Agency Crosscutting Actions and Plans in Drug Control, Family Poverty, Financial Institution Regulation, and Public Health Systems
A letter report issued by the General Accounting Office with an abstract that begins "GAO's work has repeatedly shown that mission fragmentation and program overlap are widespread in the federal government. Implementation of federal crosscutting programs is often characterized by numerous individual agency efforts that are implemented with little apparent regard for the presence and efforts of related activities. GAO has in the past offered possible approaches for managing crosscutting programs, and has stated that the Government Performance and Results Act could provide a framework for addressing crosscutting efforts. GAO was asked to examine the actions and plans agencies reported in addressing the crosscutting issues of drug control, family poverty, financial institution regulation, and public health systems. GAO reviewed the fiscal year 2003 performance plans for the major agencies involved in these issues."
Date:
December 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
DOE Contractor Management: Opportunities to Promote Initiatives That Could Reduce Support-Related Costs
A letter report issued by the General Accounting Office with an abstract that begins "The Department of Energy (DOE) has 30 major research, development, production, and environmental cleanup sites around the country that account for three-fourths of DOE's over-$20 billion annual budget. DOE manages these sites largely through contractors, which can be either industrial firms or educational institutions. Since fiscal year 1999, DOE's major contractors have spent $6 billion each year on support-related activities. This amount represents 40 percent of the contractors' total annual costs. DOE's management of support-related costs on a departmentwide basis is limited, consisting mainly of the Chief Financial Officer's (CFO) annual analysis, and departmentwide dissemination, of summary data on these costs. The CFO's analysis includes comparing the most recent data with data for previous years, highlighting trends and potential anomalies. At the DOE field and contractor level, virtually all contractors examined during GAO's review have in recent years implemented initiatives to manage certain support-related costs. Some of these initiatives have resulted in millions of dollars in savings reported by the contractor. To achieve these savings, contractors have sometimes set targets for reducing specific types of support-related costs, such as overhead costs."
Date:
September 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
High-Skill Training: Grants from H-1B Visa Fees Meet Specific Workforce Needs, but at Varying Skill Levels
A letter report issued by the General Accounting Office with an abstract that begins "In recent years, U.S. employers have complained of shortages of workers with higher-level skills in information technology, the sciences, and other fields. To find workers with these skills, employers often turn to foreign workers who enter the United States with H-1B visas to work in specialty occupations. Despite the recent economic downturn, employers report that they continue to need higher-skilled workers. Congress passed the Workforce Investment Act of 1998 to create a system connecting employment, education, and training services to better match workers to labor market needs. In 1998, Congress passed legislation raising limits on the number of high-skilled workers entering the United States and imposing a $500 fee on employers--which was later raised to $1000--for each foreign worker for whom they applied. Most of the money collected is to be spent on training that improves the skill of U.S. workers. The National Science Foundation (NSF) receives 22 percent of the funds to distribute as scholarship grants to post-secondary schools that distribute the funds as scholarships for low-income students in computer science, engineering, and mathematics degree programs. The grantees operating skill grant programs use the flexibility …
Date:
September 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Bureau of Reclamation: Opportunities Exist to Improve Managerial Cost Information and Cost Recovery
A letter report issued by the General Accounting Office with an abstract that begins "In a previous report (GAO/AIMD-00-127, May 2000), GAO identified reimbursable project costs that were not being recovered by the Department of the Interior's Bureau of Reclamation. In this report, GAO reviewed the Bureau of Reclamation's managerial cost accounting and cost recovery practices. The Bureau does not currently identify and distribute all of the costs it incurs to its specific projects and activities. These costs are not distributed because the Bureau considers them nonreimbursable and because its cost accounting system is used to capture costs related to reimbursable purposes such as irrigation, municipal and industrial (M&I) water supply, and power generation. While GAO recognizes that the Bureau does not have the authority to recover certain costs, such as those funded through the Policy and Administration appropriation, all of the costs should nevertheless be distributed to the relevant activities to provide information useful in managerial decision making. Because not all costs are distributed, information on the full cost of projects and activities is not readily available to the Congress, program managers, and others to facilitate decision making and the allocation of the federal government's resources."
Date:
September 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Homeland Security: Effective Intergovernmental Coordination Is Key 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 clearly 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. Realistically, the challenges that the new department faces will clearly require substantial time and effort, and it will take additional resources to make it effective. Moreover, 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 levels of government and with the private sector are evolving and 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 basis without benefit of an overarching framework and criteria to guide …
Date:
August 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
DOD Financial Management: Integrated Approach, Accountability, Transparency, and Incentives Are Keys to Effective Reform
Testimony issued by the General Accounting Office with an abstract that begins "Financial management problems at the Department of Defense (DOD) are complex, long-standing, and deeply rooted throughout its business operations. DOD's financial management deficiencies represent the single largest obstacle to achieving an unqualified opinion on the U.S. government's consolidated financial statements. So far, none of the military services or major DOD components have passed the test of an independent financial audit because of pervasive weaknesses in financial management systems, operations, and controls. These problems go back decades, and earlier attempts at reform have been unsuccessful. DOD continues to rely on a far-flung, complex network of finance, logistics, personnel, acquisition, and other management information systems for financial data to support day-to-day management and decision-making. This network has evolved into an overly complex and error-prone operation with (1) little standardization across DOD components; (2) multiple systems performing the same tasks; (3) the same data stored in multiple systems; (4) manual data entry into multiple systems; and (5) a large number of data translations and interfaces, which combine to exacerbate problems with data integrity. Many of the elements that are crucial to financial management reform and business process transformation--particularly those that rely …
Date:
March 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Mass Transit: Status of New Starts Program and Potential for Bus Rapid Transit Projects
Testimony issued by the General Accounting Office with an abstract that begins "The Federal Transportation Administration's (FTA) New Starts Program helps pay for designing and constructing rail, bus, and trolley projects through full funding grant agreements. The Transportation Equity Act for the 21st Century (TEA-21), authorized $6.1 billion in "guaranteed" funding for the New Starts program through fiscal year 2003. Although the level of New Starts funding is higher than ever, the demand for these resources is also extremely high. Given this high demand for new and expanded transit facilities across the nation, communities need to examine approaches that stretch the federal and local dollar yet still provide high quality transit services. Although FTA has been faced with an impending transit budget crunch for several years, it is likely to end the TEA-21 authorization period with $310 million in unused New Starts commitment authority if its proposed fiscal year 2003 budget is enacted. Bus Rapid Transit is designed to provide major improvements in the speed and reliability of bus service through barrier-separated busways, buses on High Occupancy Vehicle Lanes, or improved service on arterial streets. GAO found that Bus Rapid Transit was a less expensive and more flexible approach than …
Date:
June 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
National Aeronautics and Space Administration: Leadership and Systems Needed to Effect Financial Management Improvements
Testimony issued by the General Accounting Office with an abstract that begins "In fiscal years 1996 to 2000, the National Aeronautics and Space Administration (NASA) was one of the few agencies that received an unqualified opinion on its financial statements and was in substantial compliance with the Federal Financial Management Improvement Act (FFMIA). This suggested that NASA could generate reliable information for annual external financial reporting and could provide accurate, reliable information for day-to-day decision-making. In contrast with the unqualified or "clean" audit opinions of its previous auditor, Arthur Andersen, NASA's new independent auditor, PricewaterhouseCoopers, disclaimed an opinion on the agency's fiscal year 2001 financial statements because of significant internal control weaknesses. PricewaterhouseCoopers also concluded that NASA's financial management systems do not substantially comply with the requirements of FFMIA. Modernizing NASA's financial management system is essential to providing accurate, useful information for external financial reporting as well as internal management decision-making. NASA is working on an integrated financial management system that it expects to have fully operational in fiscal year 2006 at an estimated cost of $475 million. This is NASA's third attempt to implement a new financial management system. The first two efforts were abandoned after 12 years and …
Date:
March 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library