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Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Society, Daughters of the American Colonists for Fiscal Years 2001-2003
Correspondence issued by the General Accounting Office with an abstract that begins "We reviewed the audit reports covering the financial statements of the National Society, Daughters of the American Colonists, for fiscal years 2001 through 2003. GAO's review disclosed no reportable instances of noncompliance with the financial reporting requirements of the law. 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:
September 18, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Appointment and Qualifications of U.S. Marshals
Correspondence issued by the General Accounting Office with an abstract that begins "The U.S. Marshal Service was created by the first Congress in the Judiciary Act of 1789. U.S. Marshals were placed in each federal judicial district and were given broad authority to support the federal courts and to carry out all lawful orders issued by judges, Congress, and the President. Early duties of U.S. Marshals included taking the census, distributing presidential proclamations, protecting the borders, and making arrests. Beginning in the late nineteenth century, some responsibilities of U.S. Marshals were transferred to newly created federal agencies, including the U.S. Census Bureau, Immigration and Naturalization Service, and Federal Bureau of Investigation. Today, the primary responsibilities of U.S. Marshals include protecting federal judges and witnesses, transporting federal prisoners, apprehending federal fugitives, and managing assets seized from criminal enterprises. We obtained information on the (1) U.S. Marshals' appointment process and, for comparison, the processes used by the Bureau of Alcohol, Tobacco, and Firearms (ATF); Drug Enforcement Administration (DEA); and Internal Revenue Service-Criminal Investigation (IRS-CI) to select senior field supervisors; (2) experience, education and diversity of U.S. Marshalls and senior field supervisors at the ATF, DEA, and IRS-CI; (3) authority of the Director …
Date:
April 2, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
VA Health Care: Contract Labor Cost Analysis in RAND Study
Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Veterans Affairs (VA) spent about $23 billion to provide health care to over 4 million veterans in fiscal year 2002. To provide this care, VA relied primarily on its own employees, totaling about 190,000. VA also used contract employees, sometimes referred to as contract labor, to provide these services. In response to the requirements of the Federal Activities Inventory Reform Act of 1998 (the FAIR Act), VA compiled an inventory of more than 180,000 full-time equivalent (FTE) positions that it determined to be "health care commercial" in nature. This means that the work carried out in these positions is also done in the private sector and could potentially be done by contract labor. As part of its management initiatives, the Office of Management and Budget (OMB) has emphasized that competition should be used to determine the most effective and efficient way to provide commercial services. The process used to make this determination--referred to as competitive sourcing--is established in OMB Circular A-76. This process generally provides for competition between the government and the private sector on the basis of costs or costs and other factors. OMB …
Date:
June 30, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Applying Agreed-Upon Procedures: Federal Unemployment Taxes
Correspondence issued by the General Accounting Office with an abstract that begins "We have performed the procedures contained in the enclosure to this report, which we agreed to perform, solely to assist the Department of Labor in ascertaining whether the net federal unemployment tax (FUTA) revenue distributed to the Unemployment Trust Fund (UTF) for the fiscal year ended September 30, 2003, is supported by the underlying records. As agreed with the Inspector General, we evaluated fiscal year 2003 activity affecting distributions to the UTF."
Date:
November 14, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Mutual Funds: Information on Trends in Fees and Their Related Disclosure
A statement of record issued by the General Accounting Office with an abstract that begins "Millions of U.S. households have invested in mutual funds whose value exceeds $6 trillion. The fees and other costs that these investors pay as part of owning mutual funds can significantly affect their investment returns. Recent press reports suggest that mutual fund fees have increased during the market downturn in the last few years. In addition, questions have been raised as to whether the disclosures of these fees and other costs, such as brokerage commissions, are sufficiently transparent. GAO updated its analysis from its June 2000 report, which showed the trends in mutual fund fees from 1990 and 1998 for large funds by collecting data on how these 76 funds' fees changed between 1998 to 2001. GAO also reviewed the Securities and Exchange Commission's recent rule proposal on fee disclosure as well as studies by industry."
Date:
March 12, 2003
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 American Historical Association for Fiscal Years 1998-2002
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the American Historical Association for fiscal years 2002, 2001, 2000, 1999 and 1998. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinion that, except for Fiscal Year 1999, the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date:
November 21, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Military Aircraft: Observations on DOD's Aerial Refueling Aircraft Acquisition Options
Correspondence issued by the General Accounting Office with an abstract that begins "During the Senate Armed Services Committee's September 4, 2003 hearing on the Department of Defense's (DOD) proposed lease of 100 Boeing KC-767A aerial refueling aircraft, Congress expressed concern about a significant "bow-wave" funding requirement in future years to pay for leasing and then buying these 100 aircraft at the end of their leases, while continuing efforts to modernize the remainder of the tanker fleet. Subsequently, Congress requested that DOD analyze the option of leasing 25 aircraft, followed by a procurement of the remaining 75 aircraft. The Deputy Secretary of Defense responded to the request on September 22, 2003, identifying several alternative acquisition strategies, with associated cost and savings estimates. On September 25, 2003, Congress asked that GAO review the DOD response and assess the validity of the department's assumptions and the accuracy of the cost and savings estimates, and identify any other alternative acquisition strategies that the Committee should consider. This letter responds to that request."
Date:
October 14, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Ocean and Coastal Activities: Information on Federal Funding
Correspondence issued by the General Accounting Office with an abstract that begins "The Oceans Act of 2000 established the Commission on Ocean Policy (Commission) to make recommendations for a coordinated and comprehensive national ocean policy. The Commission is required to prepare and submit to the Congress and the President a final report of its findings and recommendations, which is scheduled for September 2003. The Oceans Act also requires the President to biennially submit a report to the Congress listing all federal programs related to ocean and coastal activities, including current and future funding levels for each program identified, which the Commission can use in its work."
Date:
August 11, 2003
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 National Ski Patrol System, Incorporated, for Fiscal Years 2002 and 2001
Correspondence issued by the General Accounting Office with an abstract that begins "We reviewed the audit reports covering the financial statements of the National Ski Patrol System, Incorporated, for fiscal years 2002 and 2001. GAO's review disclosed no reportable instances of noncompliance with the financial reporting requirements of the law. 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:
October 10, 2003
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 Gold Star Mothers, Incorporated, for Fiscal Years 2002 and 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 Gold Star Mothers, Incorporated, for the fiscal years 2002 and 2001. GAO found no reportable instances of noncompliance, and the audit report included the auditors' opinions that the financial statements were presented fairly in accordance with generally accepted accounting principles."
Date:
June 5, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Homeland Security: EPA's Management of Clean Air Act Chemical Facility Data
Correspondence issued by the General Accounting Office with an abstract that begins "The events of September 11, 2001, triggered a national re-examination of the security of many of the nation's critical infrastructures. Following these events, government agencies have struggled to find the right balance between the public's "right to know" and the dangers of inappropriate public disclosure of sensitive information. Professional and trade groups representing critical infrastructure sectors including the chemical industry generally oppose the release of information regarding the vulnerability of such facilities. These groups argue that terrorists could use this information to target the chemical facilities that are most vulnerable or located near population centers. Other groups support communities' right to information about hazards to which they might be exposed. Federal, state, and local governments have weighed these factors in reassessing the information publicly available in their publications and on their Web sites. For this reason, the Environmental Protection Agency (EPA) is currently reviewing its management of the chemical facility information it has obtained under Clean Air Act provisions. Regulations promulgated under Section 112(r) of the Clean Air Act as amended in 1990 require chemical facilities that produce, use, or store certain hazardous chemicals beyond threshold amounts to …
Date:
March 14, 2003
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 Navy Club of the United States of America for Fiscal Years 2002 and 2001
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Navy Club of the United States of America for fiscal years 2002 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:
October 10, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Military Housing: Opportunity for Reducing Planned Military Construction Costs for Barracks
Correspondence issued by the General Accounting Office with an abstract that begins "We are reviewing the Department of Defense's (DOD) management of its unaccompanied enlisted permanent party housing, commonly referred to as barracks for unmarried servicemembers. We understand that over the next few years the services plan to eliminate barracks with gang latrines and provide private sleeping rooms (meet DOD's 1+1 barracks design standard) for all permanent party servicemembers. The Navy has an additional goal to provide barracks for sailors who currently live aboard ships when in homeport. To implement these goals, the services plan to spend about $6 billion over the next 7 years to construct new barracks. In addition to reviewing the services' plans and exploring opportunities for reducing costs, one of our objectives is to assess the consistency of and the rationale behind the services' barracks occupancy requirements. While we expect to complete our review of DOD's management of military barracks early in 2003, the purpose of this interim report is to bring to the attention Secretary of Defense the widely varying standards among the services regarding who should live in barracks, the effect this can have on program costs and quality of life, and the apparently …
Date:
January 7, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Invasive Species: State and Other Nonfederal Perspectives on Challenges to Managing the Problem
Correspondence issued by the General Accounting Office with an abstract that begins "Invasive species--harmful, nonnative plants, animals, and microorganisms--are found throughout the United States and cause damage to crops, rangelands, waterways, and other ecosystems that is estimated to cost in the billions of dollars annually. In addition to their economic costs, invasive species can have a devastating effect on natural areas, where they have strangled native plants, taken over wetland habitats, crowded out native species, and deprived waterfowl and other species of food sources. Scientists, academicians, and industry leaders have all recognized invasive species as one of the most serious environmental threats of the twenty-first century. More specifically, conservation biologists ranked invasive species as the second most serious threat to endangered species after habitat destruction. In June 2003, GAO testified before the Senate Subcommittee on Fisheries, Wildlife, and Water concerning invasive species issues reported in our October 2002 report. We also provided testimony on the partial results of our spring 2003 survey of state agencies involved in efforts to address invasive species and members of the Invasive Species Advisory Committee (ISAC). This report provides the final results of our survey and focuses on state perspectives on (1) gaps in, or …
Date:
September 5, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
March 19 Hearing on Sourcing and Acquisition--Questions for the Record
Correspondence issued by the General Accounting Office with an abstract that begins "GAO appeared before the Subcommittee on Readiness and Management Support, House Committee on Armed Services on March 19, 2003, to discuss various sourcing and acquisition issues. This letter responds to a request for our views on the following questions for the record."
Date:
May 23, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Financial Audit Manual: Checklist for Reports Prepared Under the CFO Act--Revised 2003 Exposure Draft
Guidance issued by the General Accounting Office with an abstract that begins "In July 2001, the U.S. General Accounting Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) issued the GAO/PCIE Financial Audit Manual (FAM). In April 2003, we issued an update to the FAM. The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources. GAO and the PCIE are committed to keeping the FAM current. With this goal in mind,we are now requesting comments on an exposure draft that will revise the Checklist for Reports Prepared Under the CFO Act (CFO Checklist). This update will replace the current CFO Checklist in the FAM Volume II, Section 1004. Once finalized,the updated CFO Checklist will be designated in the FAM Volume II at section 1050."
Date:
October 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Management Report: Improvements Needed in Controls over IRS's Excise Tax Certification Process
Correspondence issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service (IRS), along with other components of the Department of the Treasury, collects and distributes excise tax receipts to government trust funds. As the nation's tax collector, IRS plays a critical role in this process. Consequently, trust funds and their administrators depend on IRS to have sound procedures and controls over this process to ensure that excise taxes are appropriately distributed. This report is a follow-up to two reports we recently issued discussing procedures we performed to assist the Department of Transportation's Office of Inspector General (Transportation IG) in ascertaining whether the net excise tax collections and excise tax certifications reported by IRS for the fiscal year ended September 30, 2002, were supported by underlying records. The agreed-upon procedures, along with our audit of IRS's fiscal year 2002 financial statements, provided a sufficient basis to assist the Transportation IG in forming an opinion on the departmentwide financial statements and the financial statements of the trust funds administered by the department, including the Highway Trust Fund and the Airport and Airway Trust Fund."
Date:
July 23, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Defense Logistics: Preliminary Observations on the Effectiveness of Logistics Activities During Operation Iraqi Freedom
Correspondence issued by the General Accounting Office with an abstract that begins "Operation Iraqi Freedom (OIF) is one of the largest logistics supply and support efforts that the U.S. military has ever undertaken. For example, of the $28.1 billion that the Department of Defense (DOD) has obligated for OIF, the services and the Defense Logistics Agency have reported that $14.2 billion is for operating support costs and $4.9 billion is for transportation costs. This operation required the movement of large numbers of personnel and equipment over long distances into a hostile environment involving harsh desert conditions. Congress asked us to study a number of issues related to logistics support to deployed forces. In April 2003, shortly after the onset of OIF, we began work that focused on DOD's accountability and control over supplies and equipment shipped to that theater of operation. Based on the early results of this work, we subsequently broadened our scope to include other logistical issues, such as the deployment of support units and the transportation of supplies and equipment."
Date:
December 18, 2003
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 Jewish War Veterans, U.S.A., National Memorial, Incorporated, for Fiscal Year 2001
Correspondence issued by the General Accounting Office with an abstract that begins "We reviewed the audit reports covering the financial statements of the Jewish War Veterans of the United States of America, National Memorial Inc., for fiscal year 2001. GAO's review disclosed no reportable instances of noncompliance with the financial reporting requirements of the law. 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:
August 7, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Department of State (State) and United Nations relief and Works Agency (UNRWA) Actions to Implement Section 301(c) of the Foreign Assistance Act of 1961
Correspondence issued by the General Accounting Office with an abstract that begins "Established in 1949 by the United Nations, UNRWA provides assistance to Palestinian refugees in the Middle East. UNRWA assistance is primarily education, health, and relief and social services. More than 4 million Palestinian refugees are eligible to receive these services in UNRWA's five areas of operation--Jordan, Lebanon, Syria, the West Bank, and Gaza. In section 301(c) of the 1961 Foreign Assistance Act (PL 87-195) as amended, Congress has directed that "No contributions by the United States shall be made to (UNRWA) except on the condition that (UNRWA) take all possible measures to assure that no part of the United States contribution shall be used to furnish assistance to any refugee who is receiving military training as a member of the so-called Palestine Liberation Army or any other guerrilla type organization or who has engaged in any act of terrorism." To fulfill a legislative mandate, we are reporting on State Department actions and UNRWA's implementation of procedures to address section 301(c)."
Date:
November 17, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Results-Oriented Cultures: Implementation Steps to Assist Mergers and Organizational Transformations
A letter report issued by the General Accounting Office with an abstract that begins "The Comptroller General convened a forum in September 2002 to identify useful practices and lessons learned from major private and public sector mergers, acquisitions, and organizational transformations. This was done to help federal agencies implement successful transformations of their cultures, as well as the new Department of Homeland Security merge its various originating components into a unified department. There was general agreement on a number of key practices found at the center of successful mergers, acquisitions, and transformations. In this report, we identify the specific implementation steps for the key practices raised at the forum with illustrative private and public sector examples. To identify these implementation steps and examples, we relied primarily on interviews with selected forum participants and other experts about their experiences implementing mergers, acquisitions, and transformations and also conducted a literature review."
Date:
July 2, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Department of Labor
A letter report issued by the General Accounting Office with an abstract that begins "In its 2001 performance and accountability report on the Department of Labor, GAO identified major management challenges in increasing the employment and earnings of America's workforce, protecting the benefits of workers, and fostering safe and healthy workplaces. The information GAO presents in this report is intended to help sustain congressional attention and a departmental focus on continuing to make progress in addressing these challenges and ultimately overcoming them. This report is part of a special series of reports on governmentwide and agency-specific issues."
Date:
January 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Tax Administration: Federal Payment Levy Program Measures, Performance, and Equity Can Be Improved
A letter report issued by the General Accounting Office with an abstract that begins "According to the Internal Revenue Service (IRS), taxpayers currently owe about $249 billion in delinquent taxes. At the same time, the government pays billions of dollars in Social Security, retirement, and other federal payments to thousands of these individuals. To help IRS administer tax laws fairly and collect delinquent taxes effectively, Congress included a provision authorizing the Federal Payment Levy Program, which allows IRS to continuously levy up to 15 percent of certain federal payments made to delinquent taxpayers. Because of congressional interest about whether the Federal Payment Levy Program is being implemented as intended, GAO was asked to assess how well the program is operating."
Date:
March 6, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Regulatory Takings: Implementation of Executive Order on Government Actions Affecting Private Property Use
A letter report issued by the General Accounting Office with an abstract that begins "Each year federal agencies issue numerous proposed or final rules or take other regulatory actions that may potentially affect the use of private property. Some of these actions may result in the property owner being owed just compensation under the Fifth Amendment. In 1988 the President issued Executive Order 12630 on property rights to ensure that government actions affecting the use of private property are undertaken on a well-reasoned basis with due regard for the potential financial impacts imposed on the government. GAO was asked to provide information on the compliance of the Department of Justice and four agencies--the Department of Agriculture, the Army Corps of Engineers, the Environmental Protection Agency, and the Department of the Interior--with the executive order. Specifically, GAO examined the extent to which (1) Justice has updated its guidelines for the order to reflect changes in case law and issued supplemental guidelines for the four agencies, (2) the four agencies have complied with the specific provisions of the executive order, and (3) just compensation awards have been assessed against the four agencies in recent years. We provided the agencies with a draft …
Date:
September 19, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library