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Homeland Security: Department of Justice's Response to Its Congressional Mandate to Assess and Report on Chemical Industry Vulnerabilities (open access)

Homeland Security: Department of Justice's Response to Its Congressional Mandate to Assess and Report on Chemical Industry Vulnerabilities

Correspondence issued by the General Accounting Office with an abstract that begins "Congress passed the Chemical Safety Information, Site Security and Fuels Regulatory Relief Act after a number of testimonies expressing concerns about the vulnerability of chemical facilities to criminal and terrorist attacks. According to the Attorney General's interim report, chemical facilities visited generally had safety and emergency response measures that could mitigate the consequences of a terrorist attack. The report further stated that the level of security at chemical facilities is roughly equivalent to standard security practices found in most industries. The interim report also contains nine preliminary findings that cumulatively address the other required reporting elements--the vulnerability of facilities to criminal and terrorist activity, current industry site security practices, and the security of chemicals being transported. These findings address the extent to which 11 facilities conducted facility security assessments, had the capability to respond to armed attacks, conducted emergency response exercises, conducted routine pre-employment background investigations, had secure process control systems, had secure chemical transportation containers, had adequate security measures over transportation of hazardous chemicals, received meaningful threat information, and had effective facility security systems."
Date: October 10, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Accounting Profession: Oversight, Auditor Independence, and Financial Reporting Issues (open access)

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
Medicare Home Health: Clarifying the Homebound Definition Is Likely to Have Little Effect on Costs and Access (open access)

Medicare Home Health: Clarifying the Homebound Definition Is Likely to Have Little Effect on Costs and Access

Correspondence issued by the General Accounting Office with an abstract that begins "Medicare's home health benefit provides skilled nursing and other services to beneficiaries who are homebound. The Department of Health and Human Services (HHS) had a long-standing policy that beneficiaries who regularly attend adult day care were not considered homebound, particularly if the purpose of attending was to receive nonmedical or custodial care. In 2000, Congress indicated that Medicare beneficiaries who attended adult day care could still be considered homebound if they still met the other homebound requirements. GAO found that this clarification will have little effect on program costs or access to services because the number of affected individuals is small. On the basis of National Long Term Care Survey data, GAO estimates that 0.2 percent of elderly Medicare beneficiaries who attended adult day care had mobility or cognitive impairments that might make some eligible for Medicare home health services."
Date: April 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 Society of International Law for 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American Society of International Law for 2000

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of The American Society of International Law for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit report contains the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: February 28, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes

Correspondence issued by the General Accounting Office with an abstract that begins "GAO examined the underlying records for the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for fiscal year 2001. GAO (1) did a detailed test of transactions that represent the underlying basis of amounts distributed to AATF, (2) reviewed the Internal Revenue Service's (IRS) quarterly AATF certifications, (3) reviewed the Department of the Treasury Financial Management Service adjustments to AATF for fiscal year 2001, (4) reviewed procedures in the Office of Tax Analysis' process for estimating amounts to be distributed to AATF for the fourth quarter of fiscal year 2001, (5) compared net excise tax distributions to AATF during fiscal year 2001 and amounts reported in the financial statements prepared by the Bureau of the Public Debt for AATF and the Federal Aviation Administration's consolidated financial statements, and (6) reviewed key reconciliations of IRS records to Treasury records."
Date: February 15, 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 Former Members of Congress for 2000 and 1999 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Former Members of Congress 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 Former Members of Congress for fiscal years 2000 and 1999. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with general accounting principles."
Date: May 17, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Air Force Aircraft: Preliminary Information on Air Force Tanker Leasing (open access)

Air Force Aircraft: Preliminary Information on Air Force Tanker Leasing

Correspondence issued by the General Accounting Office with an abstract that begins "GAO addressed the Air Force's plan to replace a portion of its KC-135 aerial refueling tanker fleet with leased Boeing 767 aircraft. Although the Air Force has a long term requirement to replace its aging fleet of KC-135 tankers, the urgency of the need in the short term is unclear. The Air Force stated that the leasing arrangement would allow it to acquire new tankers three years earlier than through its most recent procurement plan. This would allow the Air Force to retire old, less capable KC-135s, thus saving maintenance costs on those aircraft. Because the Air Force is still negotiating the lease details, it could not provide information on the cost effectiveness of leasing aircraft instead of purchasing them. Although GAO has not taken a position on the overall policy of leasing versus purchasing defense equipment, it found that, from a cost standpoint, leasing is more expensive in the long run. Because the 767 aircraft is larger than the KC-135, there will be some infrastructure improvement costs, such as for building or modifying hangars, taxiways, and runway aprons. Additional costs would likely include simulators and project management. …
Date: May 15, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federal Reserve Banks: Areas for Improvement in Computer Controls (open access)

Federal Reserve Banks: Areas for Improvement in Computer Controls

Correspondence issued by the General Accounting Office with an abstract that begins "As part of its requirement to audit the U.S. government's fiscal year 2001 financial statements, GAO reviewed the general and application computer controls over key financial systems maintained and operated by the Federal Reserve Banks (FRB) on behalf of the Department of the Treasury's Bureau of the Public Debt (BPD). GAO found that the 12 FRBs perform fiscal agent services on behalf of the U.S. government, including BPD. Five FRB data centers maintain and operate key BPD financial applications relevant to the Schedule of Federal Debt. BPD maintained, in all material respects, effective internal control relevant to the Schedule of Federal Debt related to financial reporting and compliance with applicable laws and regulations as of September 30, 2001. BPD's internal control, which includes the general and application controls implemented by the FRBs over key BPD systems relevant to the Schedule of Federal Debt, provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the Schedule of Federal Debt for fiscal year 2001 would be prevented or detected on a timely basis. A follow-up on the status of the FRB's corrective actions to address vulnerabilities identified in …
Date: August 29, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
DCPS: Attorneys' Fees for Access to Special Education Opportunities (open access)

DCPS: Attorneys' Fees for Access to Special Education Opportunities

Correspondence issued by the General Accounting Office with an abstract that begins "The District of Columbia Public Schools (DCPS) has been unable to meet the obligation to its special education students under the Individuals with Disabilities Education Act (IDEA). By 1998, DCPS was experiencing serious problems in conducting timely hearings requested by parents under IDEA and in issuing final decisions within the required timelines. This resulted in many complaints and law suits by parents. The amount of attorneys' fees awarded to parties who prevailed in the IDEA cases was costly to the District of Columbia. The District of Columbia Appropriations Acts for fiscal years 1999, 2000, and 2001 limited the amount of appropriated funds that could be paid to an attorney representing a prevailing party in an action brought against DCPS under IDEA. GAO reviewed DCPS's IDEA awards and payments for fiscal years 1999, 2000, and 2001 to determine if they exceeded the acts' limitations. GAO found that the limitations had little impact on the total amount awarded by the courts for the attorney's fees. The limitations apply only to the amount that the District of Columbia could pay to a prevailing party under IDEA and not the amount that …
Date: May 22, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Farm Credit Administration: Compliance with the Inflation Adjustment Act (open access)

Farm Credit Administration: Compliance with the Inflation Adjustment Act

Correspondence issued by the General Accounting Office with an abstract that begins "GAO initiated a governmentwide review of the implementation of the Federal Civil Penalties Inflation Adjustment Act of 1990. The act requires each federal agency to issue a regulation adjusting its covered maximum civil monetary penalties for inflation by October 23, 1996, and requires each agency to make necessary adjustments at least once every 4 years thereafter. During the review, GAO determined that the Farm Credit Administration had adjusted its civil penalties in a manner inconsistent with the requirements of the statute."
Date: September 24, 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 Fallen Firefighters Foundation for 2000 and 1999 (open access)

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
Regulatory Review: Delay of Effective Dates of Final Rules Subject to Administration's January 20, 2001, Memorandum (open access)

Regulatory Review: Delay of Effective Dates of Final Rules Subject to Administration's January 20, 2001, Memorandum

Correspondence issued by the General Accounting Office with an abstract that begins "Citing the desire to "ensure that the President's appointees have the opportunity to review any new or pending regulations," the White House Chief of Staff Andrew H. Card, Jr. sent a memorandum to the heads of all executive agencies on January 20, 2001, directing them to (1) not send proposed or final regulations to the Office of the Federal Register, (2) withdraw regulations that had been sent to the Office but not yet published in the Federal Register, and (3) postpone for 60 days the effective date of regulations that had been published in the Federal Register but had not yet taken effect. GAO found that federal agencies delayed the effective dates for 90 of the 371 final rules that were subject to the memorandum. The effective dates for the remaining 281 rules were either not delayed or GAO could find no indication in the Federal Register of a delay."
Date: February 15, 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
Retiree Health Benefits: Examples of Employer-Reported Obligations in Selected Industries (open access)

Retiree Health Benefits: Examples of Employer-Reported Obligations in Selected Industries

Correspondence issued by the General Accounting Office with an abstract that begins "In addition to providing an overview of a company's business operations, the annual reports submitted to the Securities and Exchange Commission present important information on an employer's estimated obligations for postemployment benefits, including retiree health benefits. However, the assumption used to estimate obligations for postemployment benefits vary across companies and are not comparable. Financial Accounting Standards Board guidelines give employers latitude in calculating these obligations. Moreover, changes in companies' benefit offerings or financial stability would likely alter companies' obligations for retiree health benefits. Most employers also reserve the right to change or terminate retiree health benefits."
Date: April 29, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Immigration Benefits: Eighth Report Required by the Haitian Refugee Immigration Fairness Act of 1998 (open access)

Immigration Benefits: Eighth Report Required by the Haitian Refugee Immigration Fairness Act of 1998

Correspondence issued by the General Accounting Office with an abstract that begins "The Haitian Refugee Immigration Fairness Act (HRIFA) of 1998 authorized certain Haitian nationals and their dependents to apply to adjust their status to legal permanent residence. Section 902(k) of the act requires the Comptroller General to report every six months on the number of Haitian nationals who have applied and been approved to adjust their status to legal permanent residence. The reports are to contain a breakdown of the numbers who applied and the number who were approved as asylum applicants, parolees, children without parents, orphaned children, or abandoned children; or as the eligible dependents of these applicants, including spouses, children, and unmarried sons or daughters. As of September 30, 2002, the Immigration and Naturalization Service had received a total of 36,774 HRIFA applications and had approved 8,410 of these applications. The Executive Office for Immigration Review had 339 applications filed and had approved 117 of them."
Date: October 22, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Defense Management: Need to Fully Recognize Ammunition Demilitarization Liability (open access)

Defense Management: Need to Fully Recognize Ammunition Demilitarization Liability

Correspondence issued by the General Accounting Office with an abstract that begins "Last year, GAO reported that the demilitarization liability for excess ammunition was not reflected in the Department of Defense's (DOD) financial statements although required by federal financial accounting standards. The Army, as the single manager for conventional ammunition, calculated a liability of $1.2 billion and prepared a voucher recognizing this amount. Although consistent with GAO's recommendation that DOD include the total liability for demilitarizing excess ammunition in its annual financial statements, this amount does not reflect the full extent of future costs. Specifically, the Army does not recognize a liability for costs associated with the demilitarization of (1) excess ammunition overseas or (2) excess Army-owned war reserve ammunition, excess retail ammunition, and excess ammunition not stored at an Army installation. GAO found that the total liability that should be reflected in fiscal year 2002 financial statements could amount to $3 billion, or $1.8 billion more than the Army's calculation. The Army needs to submit an additional voucher and include in its and DOD's fiscal year 2002 consolidated balance sheets the future liability associated with the demilitarization of excess Army ammunition at overseas and military storage locations."
Date: April 5, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Technology Transfer: NNSA Did Not Implement the Technology Infrastructure Pilot Program (open access)

Technology Transfer: NNSA Did Not Implement the Technology Infrastructure Pilot Program

Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Energy is required to establish a technology infrastructure pilot program to improve technology partnership activities. The National Nuclear Security Administration (NNSA), in April 2002, reported that it was unable to implement the technology infrastructure pilot program in fiscal year 2001, because of other programming priorities. NNSA also said that it did not have any immediate plans to implement the pilot program in fiscal year 2002. Although it has not funded the pilot program, NNSA stated that it supports technology partnerships with private entities that fulfill mission requirements and agreed that the "cluster" type of infrastructure that the pilot program would promote is important for its facilities because community and economic development are enhanced."
Date: May 10, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
The Department of Education's Compliance with the Inflation Adjustment Act (open access)

The Department of Education's Compliance with the Inflation Adjustment Act

Correspondence issued by the General Accounting Office with an abstract that begins "Earlier this year, GAO initiated a governmentwide review of the implementation of the Federal Civil Penalties Inflation Adjustment Act of 1990. The Inflation Adjustment Act requires each federal agency to issue a regulation adjusting its covered maximum and minimum civil monetary penalties for inflation by October 23, 1996, and requires them to make necessary adjustments at least once every 4 years thereafter. During the review, the Department of Education's Office of the General Counsel indicated that at least eight of the agency's civil penalties are covered by that act, but the agency had not yet adjusted any of them for inflation."
Date: August 26, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Internet Cigarette Sales: Giving ATF Investigative Authority May Improve Reporting and Enforcement (open access)

Internet Cigarette Sales: Giving ATF Investigative Authority May Improve Reporting and Enforcement

Correspondence issued by the General Accounting Office with an abstract that begins "State and federal officials are concerned that as Internet cigarette sales continue to grow and as states' cigarette taxes increase, so will the amount of lost state tax revenue due to noncompliance with the Jenkins Act. The act requires any person who sells and ships cigarettes across a state line to a buyer, other than a licensed distributor, to report the sale to the buyer's state tobacco tax administrator. The Department of Justice (DOJ) is responsible for enforcing the Jenkins Act, and the Federal Bureau of Investigation (FBI) is the primary investigative authority. However, GAO found that DOJ and FBI headquarters officials did not identify any actions taken to enforce the Jenkins Act with respect to Internet cigarette sales. Since 1997, the Bureau of Alcohol, Tobacco, and Firearms (ATF) has begun three investigations of Internet cigarette vendors for cigarette smuggling that included the investigation of potential Jenkins Act violations. Overall, seven of nine selected states have made some effort to promote Jenkins Act compliance by Internet cigarette vendors by contacting Internet vendors and U.S. Attorneys' Offices, but they produced few results. GAO's Internet search efforts identified 147 website …
Date: August 9, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Department of Commerce: Compliance with the Inflation Adjustment Act (open access)

Department of Commerce: Compliance with the Inflation Adjustment Act

Correspondence issued by the General Accounting Office with an abstract that begins "GAO initiated a governmentwide review of the implementation of the Federal Civil Penalties Inflation Adjustment Act of 1990. The act requires each federal agency to issue a regulation adjusting its covered maximum civil monetary penalties for inflation by October 23, 1996, and requires each agency to make necessary adjustments at least once every 4 years thereafter. During the review, GAO determined that the Department of Commerce had adjusted its civil penalties in a manner inconsistent with eh requirements of the statute."
Date: September 30, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Contract Management: Answers to Hearing Questions Regarding the Service Acquisition Reform Act (open access)

Contract Management: Answers to Hearing Questions Regarding the Service Acquisition Reform Act

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the proposed Service Acquisition Reform Act and found that additional training for the acquisition workforce is needed governmentwide. Agencies could improve the capacity of the acquisition workforce by focusing on such key areas as requirements, inventory, workforce strategies and plans, and progress evaluations. GAO did not examine how pay-for-performance and pay banding would apply to acquisition personnel. However, these practices are consistent with suggestions made in earlier GAO testimony."
Date: March 1, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Commercial Activities Panel: Use of Numerical Goals (open access)

Commercial Activities Panel: Use of Numerical Goals

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed two competitive sourcing initiatives to determine whether they are consistent with the sourcing principles recommended by the Commercial Activities Panel. GAO found that, based on their current design, the administration's "performance target" and the fiscal year 2003 Treasury and General Government Appropriations bill, are not fully consistent with the sourcing principles adopted by the Panel. The most relevant recommended principle concerning these initiatives is that sourcing policy should "avoid arbitrary full-time equivalent (FTE) or other arbitrary numerical goals." The Office of Management and Budget (OMB) issued a memorandum in March 2001, setting goals for a percentage of agencies' FTE positions that are to be subjected to public-private competition or directly converted to contractor performance. This OMB initiative is not consistent with the Panel's recommended principles. There is no evidence to indicate that its numerical FTE goals were based on considered research and sound analysis. Any related goals should be based on a review of historical data on sourcing activity in the public and private sectors combined with an analysis of current and emerging market trends."
Date: August 9, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Medicare Home Health Care: Payments to Home Health Agencies Are Considerably Higher than Costs (open access)

Medicare Home Health Care: Payments to Home Health Agencies Are Considerably Higher than Costs

A letter report issued by the General Accounting Office with an abstract that begins "The Balanced Budget Act of 1997 significantly changed Medicare's home health care payments to home health agencies (HHAs). Under a prospective payment system (PPS), HHAs are paid a fixed amount, adjusted for beneficiary care needs, for providing up to 60 days of care---termed a "home health episode." The act also imposed new interim payment limits to moderate spending until the PPS could be implemented. Although PPS was designed to lower Medicare spending below what it was under the interim system, GAO found that Medicare's payments for full home health care episodes were 35 percent higher than estimated in the first six months of 2001. These disparities indicate that Medicare's PPS overpays for services actually provided, although some HHAs facing extraordinary costs not accounted for by the payment system may be financially disadvantaged."
Date: May 6, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: Capitol Preservation Fund's Fiscal Years 2001 and 2000 Financial Statements (open access)

Financial Audit: Capitol Preservation Fund's Fiscal Years 2001 and 2000 Financial Statements

A letter report issued by the General Accounting Office with an abstract that begins "GAO audited the financial statements of the Capitol Preservation Fund for fiscal years 2001 and 2000. GAO found that the financial statements (1) were presented fairly in conformity with U.S. generally accepted accounting principles, (2) contained no material weaknesses in internal control over financial reporting and compliance with laws and regulations, and (3) complied with the provisions of laws and regulations tested."
Date: May 17, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library