States

Canceled DOD Appropriations: Improvements Made but More Corrective Actions Are Needed (open access)

Canceled DOD Appropriations: Improvements Made but More Corrective Actions Are Needed

A letter report issued by the General Accounting Office with an abstract that begins "Congress changed the law governing the use of appropriation accounts in 1990 because it found that the Department of Defense (DOD) may have spent hundreds of millions of dollars for purposes that Congress had not approved. The 1990 law provided that, 5 years after the expiration of the period of availability of a fixed-term appropriation, the appropriation account be closed and all remaining balances canceled. After closing, the appropriation account could no longer be used for obligations or expenditures for any purpose. DOD has started the process of correcting the illegal or improper closed account adjustments made during fiscal year 2000. However, this will require substantial effort and, according to DOD, estimates will not be complete before the end of fiscal year 2002. DOD had upgraded its system control features by the end of fiscal year 2001 to preclude many of the wholesale adjustments that GAO had previously identified. Because its system enhancements were done in stages, including some near the end of fiscal year 2001, DOD continued to make large amounts of illegal and otherwise improper closed account adjustments during the year. However, given the …
Date: July 31, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Chemical Safety: Emergency Response Community Views on the Adequacy of Federally Required Chemical Information (open access)

Chemical Safety: Emergency Response Community Views on the Adequacy of Federally Required Chemical Information

A letter report issued by the General Accounting Office with an abstract that begins "The United States has become increasingly aware of the need to be prepared for emergencies, including those involving hazardous chemicals. The local emergency responders and representatives from national organizations that GAO contacted have varied views on the adequacy of (1) information in chemical inventory forms and risk management plans and (2) the manner in which that information is delivered. Most members of the emergency response community believe that the manner of delivery of federally required information could be improved. Environmental Protection Agency officials cited their efforts to ensure compliance with provisions of the Clean Air Act's risk management program. However, their sense of the extent of compliance varies across three specific provisions; that is, the extent to which (1) facilities have registered risk management plans, (2) the plans contain accurate information, and (3) local responders are receiving the plans."
Date: July 31, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Dietary Supplements For Weight Loss: Limited Federal Oversight Has Focused More on Marketing than on Safety (open access)

Dietary Supplements For Weight Loss: Limited Federal Oversight Has Focused More on Marketing than on Safety

Testimony issued by the General Accounting Office with an abstract that begins "Since the enactment of the Dietary Enactment Supplement Health and Education Act in 1994, U.S. sales of weight loss supplements have increased steadily. The sales of weight loss supplements--reported to be the fastest growing segment of the dietary supplement industry--increased 10 to 20 percent annually from 1997 to 2001, and industry officials expect that rate of increase to continue. Little is known about the effectiveness of weight loss supplements, but some supplements have been associated with the potential physical harm. Health consequences may result from the use of the supplement itself or from the interaction of the supplement with medications or foods. Federal and state activities related to weight loss supplements have been limited and have focused on oversight of marketing rather than on oversight of safety. In addition, several states have statutes or regulations in effect or pending to restrict the sale of some weight loss supplements. Some state attorneys general and local district attorneys have sued the manufacturers of supplements marketed with weight loss claims, and individuals have sued over injuries."
Date: July 31, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
High Performance Concrete Structures: A Work in Progress (open access)

High Performance Concrete Structures: A Work in Progress

This paper presents the experience of TxDOT specifying the use of High Performance Concrete (HPC) for bridges.
Date: July 31, 2002
Creator: Cox, William R. & Pruski, Kevin R.
Object Type: Text
System: The Portal to Texas History
Use of High Performance Steel in Texas Bridges (open access)

Use of High Performance Steel in Texas Bridges

This study examines the past and potential future use of high performance steel in bridges built by the state of Texas.
Date: July 31, 2002
Creator: Hohmann, David P. & Holt, John M.
Object Type: Text
System: The Portal to Texas History
Visa Issuances: Policy, Issues, and Legislation (open access)

Visa Issuances: Policy, Issues, and Legislation

This report addresses the current policy on immigration visa issuances and options for reassigning this function to the proposed Department of Homeland Security (DHS). It opens with an overview of visa issuances, with sections on procedures for aliens coming to live in the United States permanently and on procedures for aliens admitted for temporary stays. An analysis of the grounds for excluding aliens follows. The report summarizes the debate on transferring visaissuance policy functions to homeland security and concludes with a discussion of the legislative proposals to reassign the visa issuance activities and to revise visa issuance policies.
Date: July 31, 2002
Creator: Wasem, Ruth Ellen
Object Type: Report
System: The UNT Digital Library
Environmental Protection: The Federal Government Could Help Communities Better Plan for Transportation That Protects Air Quality (open access)

Environmental Protection: The Federal Government Could Help Communities Better Plan for Transportation That Protects Air Quality

A statement of record issued by the General Accounting Office with an abstract that begins "Despite regulations limiting emissions and improved vehicle and fuel technologies, the air in many cities and towns still does not meet air quality standards. Vehicle emissions contain substances, including carbon monoxide, nitrogen oxides, and volatile organic compounds, that degrade air quality and threaten public health and the environment. Vehicles emissions account for about one third to one-half of these pollutants. Epidemiological and other studies have consistently found that breathing emissions containing these compounds contributes to respiratory and other health problems. Vehicle emissions also harm vegetation and cause crop damage. Provisions in the clean air and surface transportation laws have encouraged transportation planners to look for ways to curb harmful emissions, but predominantly in areas that already suffer pollution problems. The Clean Air Act requires planners to demonstrate that their plans and programs will not worsen air quality, but only in areas with current or prior air quality problems. Congress and federal agencies have opportunities to provide more help to transportation planners and communities considering the environmental impacts of their transportation and land use decisions."
Date: July 30, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Internal Revenue Service: Status of Recommendations From Financial Audits and Related Financial Management Reports (open access)

Internal Revenue Service: Status of Recommendations From Financial Audits and Related Financial Management Reports

Correspondence issued by the General Accounting Office with an abstract that begins "This report provides a status of the Internal Revenue Service's (IRS) efforts to implement recommendations GAO made on its audits of IRS's financial statements. In updating the status of these recommendations, GAO included the results of its audit of IRS's financial statements for fiscal year 2001 and 2000."
Date: July 30, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Nuclear Nonproliferation: U.S. Efforts to Combat Nuclear Smuggling (open access)

Nuclear Nonproliferation: U.S. Efforts to Combat Nuclear Smuggling

Testimony issued by the General Accounting Office with an abstract that begins "According to the International Atomic Energy Agency (IAEA), there have been 181 confirmed cases of illicit trafficking of nuclear materials between 1993 and December 31, 2001. Nuclear materials can be smuggled across a country's border through a variety of means: they can be hidden in a car, train, or ship, carried in personal luggage through an airport; or walked across an unprotected border. U.S. efforts to help other countries combat nuclear smuggling are divided among six federal agencies--the Departments of Energy (DOE); State; and Defense (DOD); the U.S. Customs Service; the Federal Bureau of Investigation (FBI); and the U.S. Coast Guard. From fiscal year 1992 through fiscal year 2001, the six agencies spent about $86 million to help 30 countries, mostly in the former Soviet Union and Central and Eastern Europe, combat the threat of smuggling nuclear and other materials that could be used in weapons of mass destruction. Assistance provided by six agencies includes installing radiation detection equipment, helping countries improve their ability to control the export of goods and technologies that could be used to develop nuclear weapons, and providing other equipment and training to improve …
Date: July 30, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Acquisition Workforce: Agencies Need to Better Define and Track the Training of Their Employees (open access)

Acquisition Workforce: Agencies Need to Better Define and Track the Training of Their Employees

A letter report issued by the General Accounting Office with an abstract that begins "GAO's continuing reviews of the acquisition workforce, focusing on the Department of Defense (DOD); the Departments of the Army, Navy, and Air Force; the Departments of Veterans Affairs, Energy, and Health and Human Services; the General Services Administration; and the National Aeronautics and Space Administration, indicate that some of the government's largest procurement operations are not run efficiently. GAO found that requirements are not clearly defined, prices and alternatives are not fully considered, or contracts are not adequately overseen. The ongoing technological revolution requires a workforce with new knowledge, skills, and abilities, and the nature of acquisition is changing from routine simple buys toward more complex acquisitions and new business practices. DOD has adopted multidisciplinary and multifunctional definitions of their acquisition workforce, but the civilian agencies have not. DOD and the civilian agencies reviewed have developed specific training requirements for their acquisition workforce and mechanisms to track the training of acquisition personnel. All of the agencies reviewed said they had sufficient funding to provide current required core training for their acquisition workforce, but some expressed concerns about funding training for future requirements and career development, particularly …
Date: July 29, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Texas Disease Prevention News, Volume 62, Number 16, July 2002 (open access)

Texas Disease Prevention News, Volume 62, Number 16, July 2002

Newsletter of the Texas Department of Health discussing the news, activities, and events of the organization and other information related to health in Texas.
Date: July 29, 2002
Creator: Texas. Department of Health.
Object Type: Journal/Magazine/Newsletter
System: The Portal to Texas History
Columbia River Basin Salmon and Steelhead: Federal Agencies' Recovery Responsibilities, Expenditures and Actions (open access)

Columbia River Basin Salmon and Steelhead: Federal Agencies' Recovery Responsibilities, Expenditures and Actions

A letter report issued by the General Accounting Office with an abstract that begins "Before 1850, an estimated 16 million salmon and steelhead returned to the Columbia River Basin annually to spawn. Over the past 25 years, the number of salmon and steelhead returning to the Columbia River Basin has averaged only 660,000 per year although annual population levels have varied widely. Factors such as over-harvesting, construction and operation of dams, degradation of spawning habitat, increased human population, and unfavorable weather and ocean conditions have contributed to the long-term decline. The population decline has resulted in the listing of 12 salmon and steelhead populations in the basin as threatened or endangered under the Endangered Species Act. Once a species is listed as threatened or endangered, the act requires that efforts be taken to allow its recovery. Eleven federal agencies are involved with salmon and steelhead recovery efforts in the Columbia River Basin. The National Marine Fisheries Service (NMFS), as the lead agency, is responsible for preparing a recovery plan and consulting with the other federal agencies on their planned actions. The 11 federal agencies estimate expenditures of $1.8 billion from fiscal year 1982 through fiscal year 1996 and $1.5 billion …
Date: July 26, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Congressional Award Foundation: Management Action Needed to Establish Control Requirements and Related Procedures (open access)

Congressional Award Foundation: Management Action Needed to Establish Control Requirements and Related Procedures

Correspondence issued by the General Accounting Office with an abstract that begins "During GAO's fiscal year 2001 audit on accounting procedures and internal controls at the Congressional Award Foundation it found several internal control weaknesses related to processing transactions, maintaining supporting documents, and required reporting. Specifically, GAO found lack of approval for payments to vendors, inaccurate classification of transactions in the general ledger, lack of supporting documents for adjusting journal entries made by the foundation's accounting firm, incomplete personnel files, and lack of congressional reports for fiscal year 2000. The leadership of the Congressional Award Foundation changed near the end of the fiscal year 2001, and this transition may have contributed to the weaknesses found during GAO's audit. Since this transition, the foundation has established the executive position of the Director of Finance and Administration to oversee daily financial and administrative operations."
Date: July 26, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Agricultural Hall of Fame for 2001 and 2000 (open access)

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

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

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American War Mothers 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 American War Mothers for fiscal year 2001. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: July 26, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Aviation Hall of Fame for 2000 and 1999 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Aviation Hall of Fame 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 Aviation Hall of Fame for fiscal years 1999 and 2000. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: July 26, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Boy Scouts of America for 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Boy Scouts 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 Boy Scouts of America 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: July 26, 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 Fleet Reserve Association for Fiscal Years 2000 and 2001 and 3-Months Ended December 31, 2001 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Fleet Reserve Association for Fiscal Years 2000 and 2001 and 3-Months Ended December 31, 2001

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Fleet Reserve Association for fiscal year 2000 and 2001 and the 3-months period ending December 31, 2001. GAO found no reportable instances of noncompliance. The audit reports include the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: July 26, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Future Farmers of America for Fiscal Years 2001 and 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Future Farmers of America 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 Future Farmers of America for fiscal years 2001 and 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: July 26, 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 Marine Corps League for Fiscal Years 2001 and 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Marine Corps League 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 Marine Corps League for fiscal years 2000 and 2001. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: July 26, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Army and Navy Union of the United States of America for Fiscal Years 1998-2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Army and Navy Union of the United States of America for Fiscal Years 1998-2000

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Army and Navy Union of the United States of America for fiscal years 1998-2000. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly on a cash basis of accounting."
Date: July 26, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Civil Air Patrol for Fiscal Years 1999 and 1998 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Civil Air Patrol for Fiscal Years 1999 and 1998

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed an audit report covering the financial statements of the Civil Air Patrol for fiscal years 1999 and 1998. The audit report for 1999 included the auditors' opinion that, with one exception, the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles. The auditor disclaimed an opinion for fiscal year 1998 because the effect of a pending Air Force investigation was not determinable upon the financial statements."
Date: July 26, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Gold Star Wives of America, Incorporated, for Fiscal Years 2001 and 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Gold Star Wives of America, Incorporated, for Fiscal Years 2001 and 2000

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed an audit report covering the financial statement of the Gold Star Wives of America, Inc., 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: July 26, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Flexible Spending Accounts and Medical Savings Accounts: A Comparison (open access)

Flexible Spending Accounts and Medical Savings Accounts: A Comparison

None
Date: July 26, 2002
Creator: Lyke, Bob & Peterson, Chris L.
Object Type: Report
System: The UNT Digital Library