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Information Technology: Observations on Department of Defense's Draft Enterprise Architecture (open access)

Information Technology: Observations on Department of Defense's Draft Enterprise Architecture

Correspondence issued by the General Accounting Office with an abstract that begins "The fiscal year 2003 Defense Authorization Act requires the Department of Defense (DOD) to develop by May 1, 2003, a financial management enterprise architecture, including a transition plan, that meets certain requirements. The act also requires that GAO submit to congressional defense committees an assessment of the architecture and transition plan within 60 days of their approval. As part of our ongoing work to satisfy this legislative requirement and at the request of Senate Subcommittee on Readiness and Management Support, Committee on Armed Services, staff, we briefed the Subcommittee on Readiness and Management Support, Senate Committee on Armed forces on March 4, 2003, on our preliminary assessment of the DOD draft architecture products dated February 7, 2003. As further requested by the staff, this letter transmits the observations we made during the briefing."
Date: March 28, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Defense Inventory: Air Force Item Manager Views of Repair Parts Issues Consistent With Issues Reported in the Past (open access)

Defense Inventory: Air Force Item Manager Views of Repair Parts Issues Consistent With Issues Reported in the Past

Correspondence issued by the General Accounting Office with an abstract that begins "Since 1990 we have consistently identified the Department of Defense's (DOD) management of secondary inventory (spare and repair parts, medical supplies, and other items to support the operating forces) as a high-risk area because inventory levels were too high and management systems and procedures were ineffective. In addition, DOD has attributed readiness problems to parts shortages. Previously, we reported on the wide variety of reasons for inventory of spare parts being above or below the levels needed to satisfy current inventory requirements. This is one in a series of reports addressing defense inventory vulnerabilities to fraud, waste, and abuse. Congress asked that we specifically obtain the views about defense inventory imbalances from item managers, i.e., those who are responsible for maintaining the right amount of inventory."
Date: May 21, 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 Vietnam Veterans of America, Inc., for Fiscal Years 2003 and 2002 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Vietnam Veterans of America, Inc., for Fiscal Years 2003 and 2002

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Vietnam Veterans of America Inc., for fiscal years 2003 and 2002. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinion that 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
Government Auditing Standards: 2003 Revision (Superseded by GAO-07-162G) (open access)

Government Auditing Standards: 2003 Revision (Superseded by GAO-07-162G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-07-162G, Government Auditing Standards: January 2007 Revision. This is the Government Auditing Standards 2003 revision. This document outlines standards that contain requirements for auditor reporting on internal control. The revision supersedes the 1994 revision."
Date: June 1, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Human Capital: A Guide for Assessing Strategic Training and Development Efforts in the Federal Government (Exposure Draft) (Superseded by GAO-04-546G) (open access)

Human Capital: A Guide for Assessing Strategic Training and Development Efforts in the Federal Government (Exposure Draft) (Superseded by GAO-04-546G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-546G, Human Capital: A Guide for Assessing Strategic Training and Development Efforts in the Federal Government, March 2004. This guide introduces a framework, consisting of a set of principles and key questions that federal agencies can use to ensure that their training and development investments are targeted strategically and are not wasted on efforts that are irrelevant, duplicative, or ineffective. Effective training and development programs are an integral part of a learning environment that can enhance the federal government's ability to attract and retain employees with the skills and competencies needed to achieve results for the benefit of the American people. Training and developing new and current staff to fill new roles and work in different waqys will be a crucial part of a federal government's endeavors to meet its transformation challenges. Ways that employees learn and achieve results will also continue to transform how agencies do business and engage employees in further innovation and improvements."
Date: July 1, 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 General Federation of Women's Clubs for Fiscal Years 2000-2002 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the General Federation of Women's Clubs for Fiscal Years 2000-2002

Correspondence issued by the General Accounting Office with an abstract that begins "We reviewed the audit reports covering the financial statements of the General Federation of Women's Clubs, for fiscal years 2002, 2001 and 2000. 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
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Former Member of Congress for 2002 and 2001 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Former Member of Congress for 2002 and 2001

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviews the audit reports covering the financial statements of the Former Member of Congress for fiscal years 2001 and 2002. GAO found no reportable instances of noncompliance. The audit report included 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
Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs (Superseded by GAO-04-87G) (open access)

Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs (Superseded by GAO-04-87G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-87G, Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs, November 2003. The federal government of the United States--the largest and most complex organization in the world--expended approximately $15 billion through federal organizations' purchase card programs in fiscal year 2002. As the steward of taxpayer dollars, federal agencies are accountable for how purchase cards are used and how the funds are spent. To that end, federal agencies are responsible for establishing and maintaining internal control to provide reasonable assurance that (1) the goals and objectives of the purchase card program are met and (2) safeguards against fraudulent, improper, and abusive purchases are adequate. Recent congressional testimony and Inspector General and GAO reports show that some federal agencies do not have adequate internal control over their purchase card programs. Without effective internal control, management has little assurance that fraudulent, improper, and abusive purchases are being prevented or, if occurring, are being promptly detected with appropriate corrective actions taken. A key element of internal control is monitoring that assesses the quality of performance over time and ensures that the findings …
Date: May 1, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Highway Infrastructure: FHWA Has Acted to Disclose the Limitations of Its Environmental Review Analysis (open access)

Highway Infrastructure: FHWA Has Acted to Disclose the Limitations of Its Environmental Review Analysis

Correspondence issued by the General Accounting Office with an abstract that begins "Environmental reviews of complex federally funded highway construction projects may take years. The Congress has an interest in identifying and, if necessary, addressing the reasons to expedite highway projects. To better understand these reasons, the Federal Highway Administration (FHWA) surveyed its 55 division offices to determine why the environmental review of certain highway projects took more than 5 years. The Chairman of the House Committee on Transportation and Infrastructure requested that we determine (1) the reasonableness of FHWA's survey methodology and offer suggestions for improvement, if appropriate, and (2) the feasibility of resurveying the same projects to gain an additional understanding about why environmental reviews took more than 5 years. To carry out this work, we interviewed FHWA officials about how they selected projects, surveyed their division offices, and analyzed the responses they obtained. In addition, we applied the lessons learned from FHWA's original approach to assess the feasibility of resurveying the same projects."
Date: January 16, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Best Practices: Setting Requirements Differently Could Reduce Weapon Systems' Total Ownership Costs (open access)

Best Practices: Setting Requirements Differently Could Reduce Weapon Systems' Total Ownership Costs

A chapter report issued by the General Accounting Office with an abstract that begins "For fiscal year 2003, the Department of Defense (DOD) asked for about $185 billion to develop, procure, operate, and maintain its weapon systems. This request represents an increase of 18 percent since 2001 for the total ownership costs of DOD weapon systems. Often, DOD systems need expensive spare parts and support systems after they are fielded to meet required readiness levels. DOD has been increasingly concerned that the high cost of maintaining systems has limited its ability to modernize and invest in new weapons. This report examines the best practices of leading commercial firms to manage a product's total ownership costs and determines if those practices can be applied to DOD."
Date: February 11, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Forest Service: Year-end Financial Reporting Significantly Improved, but Certain Underlying Problems Remain (open access)

Forest Service: Year-end Financial Reporting Significantly Improved, but Certain Underlying Problems Remain

A letter report issued by the General Accounting Office with an abstract that begins "Since 1996, we have periodically reported on Forest Service financial management problems that we, the U.S. Department of Agriculture's (USDA) Office of the Inspector General, and other independent auditors have identified. We have designated the Forest Service financial management as a high-risk area since 1999. Because of these longstanding financial management deficiencies, the House Committee on Resource's Subcommittee on Forests and Forest Health asked GAO to report on the Forest Service's progress in correcting its financial management problems and on remaining challenges and actions underway to address those challenges."
Date: May 1, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Computer-Based Patient Records: Short-Term Progress Made, but Much Work Remains to Achieve a Two-Way Data Exchange Between VA and DOD Health Systems (open access)

Computer-Based Patient Records: Short-Term Progress Made, but Much Work Remains to Achieve a Two-Way Data Exchange Between VA and DOD Health Systems

Testimony issued by the General Accounting Office with an abstract that begins "For the past 5 years, the Departments of Veterans Affairs and Defense have been working to exchange health care data and create electronic records for veterans and active duty personnel. Such exchange is seen as a means of reducing the billions of dollars that the departments spend annually on health care services and making such data more readily accessible to those treating our country's approximately 13 million veterans, military personnel, and dependents. This is especially critical when military personnel are engaged in conflicts all over the world, and their health records can reside at multiple locations. GAO has reported on these efforts several times, most recently in September 2002. At the request of the Subcommittee, GAO is updating its observations on the departments' efforts, focusing on (1) the reported status of the ongoing, one-way exchange of data, the Federal Health Information Exchange, and (2) progress toward achieving the longer term two-way exchange under the HealthePeople (Federal) initiative."
Date: November 19, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Contract Management: High-Level Attention Needed to Transform DOD Services Acquisition (open access)

Contract Management: High-Level Attention Needed to Transform DOD Services Acquisition

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense's (DOD) spending on service contracts approaches $100 billion annually, but recent legislation directs DOD to manage its services procurement more effectively. Leading companies transformed management practices and achieved major savings after they analyzed spending patterns and coordinated procurement. This report evaluates DOD's implementation of the legislation in light of congressional interest in promoting the use of best commercial practices for acquiring services."
Date: September 10, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Corps of Engineers: Effects of Restrictions on Corps' Hopper Dredges Should Be Comprehensively Analyzed (open access)

Corps of Engineers: Effects of Restrictions on Corps' Hopper Dredges Should Be Comprehensively Analyzed

A letter report issued by the General Accounting Office with an abstract that begins "The fiscal year 2002 Conference Report for the Energy and Water Development Appropriations Act directed GAO to study the benefits and effects of the U.S. Army Corps of Engineers' (Corps) dredge fleet. GAO examined the characteristics and changing roles of the Corps and industry in hopper dredging; the effect of current restrictions on the Corps' hopper dredge fleet; and whether existing and proposed restrictions on the fleet, including the proposal to place the McFarland in ready reserve, are justified. In addition, GAO identified concerns related to the government cost estimates the Corps prepares to determine the reasonableness of industry bids."
Date: March 31, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Homeland Security: Voluntary Initiatives Are Under Way at Chemical Facilities, but the Extent of Security Preparedness Is Unknown (open access)

Homeland Security: Voluntary Initiatives Are Under Way at Chemical Facilities, but the Extent of Security Preparedness Is Unknown

A letter report 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 thousands of industrial facilities that use or store hazardous chemicals in quantities that could potentially put large numbers of Americans at risk of serious injury or death in the event of a terrorist-caused chemical release. GAO was asked to examine (1) available information on the threats and risks from terrorism faced by U.S. chemical facilities; (2) federal requirements for security preparedness and safety at facilities; (3) actions taken by federal agencies to assess the vulnerability of the industry; and (4) voluntary actions the chemical industry has taken to address security preparedness, and the challenges it faces in protecting its assets and operations."
Date: March 14, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Social Security and Minorities: Earnings, Disability Incidence, and Mortality Are Key Factors That Influence Taxes Paid and Benefits Received (open access)

Social Security and Minorities: Earnings, Disability Incidence, and Mortality Are Key Factors That Influence Taxes Paid and Benefits Received

A letter report issued by the General Accounting Office with an abstract that begins "Although Social Security's benefit and contribution provisions are neutral with respect to race, ethnicity, and gender, concerns about the experiences of minority groups under Social Security focus on whether they benefit less than whites, particularly because of the shorter life expectancy of blacks. These concerns are related to the concept of equity, or how benefits compare with taxes. To gain a thorough understanding of the experiences of minority populations under Social Security, GAO was asked to examine (1) what socioeconomic and demographic factors influence Social Security taxes paid and benefits received and (2) how different equity measures compare across racial groups. Because of the current system's projected actuarial deficit, to conduct this study, GAO made its calculations using three policy scenarios, each of which achieves 75-year solvency: a payroll tax increase and a progressive and proportional benefit cut. Further, GAO used three measures of equity: lifetime benefit-to-tax ratios, net lifetime benefits, and real internal rates of return. GAO also examined four birth cohorts: 1931-40, 1941-45, 1946-55, and 1956-64."
Date: April 23, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Defense Space Activities: Organizational Changes Initiated, but Further Management Actions Needed (open access)

Defense Space Activities: Organizational Changes Initiated, but Further Management Actions Needed

A letter report issued by the General Accounting Office with an abstract that begins "In January 2001, the congressionally chartered Commission to Assess United States National Security Space Management and Organization--known as the Space Commission--reported that the Department of Defense (DOD) lacked the senior-level focus and accountability to provide guidance and oversight for national security space operations. Congress mandated that GAO provide an assessment of DOD's actions to implement the Space Commission's recommendations. Thus, GAO (1) updated its June 2002 assessment of DOD's actions to address the Space Commission's recommendations, (2) ascertained progress in addressing other long- term management concerns, and (3) assessed the extent to which DOD has developed a results-oriented management framework for space activities."
Date: April 18, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Securities Investor Protection: Update on Matters Related to the Securities Investor Protection Corporation (open access)

Securities Investor Protection: Update on Matters Related to the Securities Investor Protection Corporation

A letter report issued by the General Accounting Office with an abstract that begins "As result of ongoing concerns about the adequacy of disclosures provided to investors about the Securities Investor Protection Corporation (SIPC) and investors' responsibilities to protect their investments, GAO issued a report in 2001 entitled Securities Investor Protection: Steps Needed to Better Disclose SIPC Policies to Investors (GAO-01-653). GAO was asked to determine the status of recommendations made to the Securities and Exchange Commission (SEC) and SIPC in that report. GAO was also asked to review a number of issues involving excess SIPC insurance, private insurance securities firms purchase to cover accounts that are in excess of SIPC's statutory limits."
Date: July 11, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Privacy: An Overview of Federal Statues Governing Wiretapping and Electronic Eavesdropping (open access)

Privacy: An Overview of Federal Statues Governing Wiretapping and Electronic Eavesdropping

This report provides an overview of federal law governing wiretapping and electronic eavesdropping. It also appends citations to state law in the area and contains a bibliography of legal commentary as well as the text of the Electronic Communications Privacy Act (ECPA) and the Foreign Intelligence Surveillance Act (FISA). This report also includes a brief summary of the recently expired Protect America Act, P.L. 110-55 and of the Foreign Intelligence Surveillance Act of 1978 Amendments Act of 2008, P.L. 110-261 (H.R. 6304).
Date: January 13, 2003
Creator: Stevens, Gina & Doyle, Charles
Object Type: Report
System: The UNT Digital Library
SEC and CFTC Fines Follow-Up: Collection Programs Are Improving, but Further Steps Are Warranted (open access)

SEC and CFTC Fines Follow-Up: Collection Programs Are Improving, but Further Steps Are Warranted

A letter report issued by the General Accounting Office with an abstract that begins "Collecting fines ordered for violations of securities and futures laws helps ensure that violators are held accountable for their offenses and may also deter future violations. The requesters asked GAO to evaluate the actions the Securities and Exchange Commission (SEC) and Commodity Futures Trading Commission (CFTC) have taken to address earlier recommendations for improving their collection programs. The committees also asked GAO to update the fines collection rates from previous reports."
Date: July 15, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Spent Nuclear Fuel: Options Exist to Further Enhance Security (open access)

Spent Nuclear Fuel: Options Exist to Further Enhance Security

A letter report issued by the General Accounting Office with an abstract that begins "Spent nuclear fuel, the used fuel periodically removed from nuclear power reactors, is one of the most hazardous materials made by man. Nuclear power companies currently store 50,000 tons of spent fuel at 72 sites in 33 states. That amount will increase through 2010, when the Department of Energy (DOE) expects to open a permanent repository for this fuel at Yucca Mountain, Nevada. Concerns have been raised since September 11, 2001, that terrorists might target spent fuel. GAO was asked to (1) review federally sponsored studies that assessed the potential health effects of a terrorist attack or a severe accident on spent fuel, either in transit or in storage, and (2) identify options for DOE to further enhance the security of spent fuel during shipping to Yucca Mountain."
Date: July 15, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Credit Unions: Financial Condition Has Improved, but Opportunities Exist to Enhance Oversight and Share Insurance Management (open access)

Credit Unions: Financial Condition Has Improved, but Opportunities Exist to Enhance Oversight and Share Insurance Management

A letter report issued by the General Accounting Office with an abstract that begins "Recent legislative and regulatory changes have blurred some distinctions between credit unions and other depository institutions such as banks. The 1998 Credit Union Membership Access Act (CUMAA) allowed for an expansion of membership and mandated safety and soundness controls similar to those of other depository institutions. In light of these changes and the evolution of the credit union industry, GAO evaluated (1) the financial condition of the industry and the deposit (share) insurance fund, (2) the impact of CUMAA on the industry, and (3) how the National Credit Union Administration (NCUA) had changed its safety and soundness processes."
Date: October 27, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Business Modernization: NASA's Challenges in Managing Its Integrated Financial Management Program (open access)

Business Modernization: NASA's Challenges in Managing Its Integrated Financial Management Program

A letter report issued by the General Accounting Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) spends 90 percent--$13 billion--of its budget on contractors. Yet since 1990, GAO has designated NASA's contract management as a high-risk area--in part because the agency failed to implement a financial management system to provide information needed to make key program decisions. In April 2000, NASA initiated its most recent effort to implement an effective financial management system--the Integrated Financial Management Program (IFMP). Three years into the program, GAO found NASA risks building a system that will cost more and do less than planned. As a result, the Congress requested reviews of NASA's IFMP enterprise architecture and financial reporting and program cost and schedule controls."
Date: November 21, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Responses to Posthearing Questions Related to GAO's Testimony on the U.S. Government's Consolidated Financial Statements for Fiscal Year 2002 (open access)

Responses to Posthearing Questions Related to GAO's Testimony on the U.S. Government's Consolidated Financial Statements for Fiscal Year 2002

Correspondence issued by the General Accounting Office with an abstract that begins "On April 8, 2003, GAO testified before the House Committee on Government Reform, Subcommittee on Government Efficiency and Financial Management at a hearing on our report on the U.S. government's consolidated financial statements for fiscal year 2002. This letter responds to questions related to our testimony from the Subcommittee's Chairman and the Ranking Minority Member and to subsequent questions from the Vice Chairman that the Chairman asked us to answer for the record."
Date: June 16, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library