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GAO Forum on Governance and Accountability: Challenges to Restore Public Confidence in U.S. Corporate Governance and Accountability Systems (open access)

GAO Forum on Governance and Accountability: Challenges to Restore Public Confidence in U.S. Corporate Governance and Accountability Systems

A letter report issued by the General Accounting Office with an abstract that begins "On December 9, 2002, GAO convened a governance and accountability forum to discuss challenges facing regulators, the accounting profession, and boards of directors and management of public companies in effectively implementing the Sarbanes-Oxley Act of 2002 and related regulatory actions to improve public confidence in U.S. corporate governance and accountability systems. Major accountability breakdowns recent years, exacerbated in the last 2 years by the unprecedented massive breakdowns and bankruptcy of Enron and WorldCom, have contributed to the decline in investor confidence in U.S. capital markets. The forum focused on the four interrelated areas of corporate governance, the financial reporting model, the accounting profession, and regulation and enforcement that the accountability breakdowns have surfaced as critical areas to be strengthened. Addressing these challenges will involve the public, private, and not-for-profit sectors. In general, there must be the proper incentives, transparency, and accountability mechanisms in place to ensure the effectiveness of any system. As a result, these overarching principles were considered in connection with the issues discussed. Forum participants included individuals from federal and state government, the private sector, standards setting and oversight bodies, and a variety of …
Date: January 24, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Telecommunications: Issues Related to Competition and Subscriber Rates in the Cable Television Industry (open access)

Telecommunications: Issues Related to Competition and Subscriber Rates in the Cable Television Industry

A letter report issued by the General Accounting Office with an abstract that begins "Over 70 million American households receive television service from a cable television operator. In recent years, rates for cable service have increased at a faster pace than the general rate of inflation. GAO agreed to (1) examine the impact of competition on cable rates and service, (2) assess the reliability of information contained in the Federal Communications Commission's (FCC) annual cable rate report, (3) examine the causes of recent cable rate increases, (4) assess the impact of ownership affiliations in the cable industry, (5) discuss why cable operators group networks into tiers, and (6) discuss options to address factors that could be contributing to cable rate increases."
Date: October 24, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Forest Service: Information on Appeals and Litigation Involving Fuels Reduction Activities (open access)

Forest Service: Information on Appeals and Litigation Involving Fuels Reduction Activities

A letter report issued by the General Accounting Office with an abstract that begins "The federal fire community's decades old policy of suppressing wildland fires as soon as possible has caused a dangerous increase in vegetation density in our nation's forests. This density increase combined with severe drought over much of the United States has created a significant threat of catastrophic wildfires. In response to this threat, the Forest Service performs activities to reduce the buildup of brush, small trees, and other vegetation on national forest land. With the increased threat of catastrophic wildland fires, there have been concerns about delays in implementing activities to reduce these "forest fuels." Essentially, these concerns focus on the extent to which public appeals and litigation of Forest Service decisions to implement forest fuels reduction activities unnecessarily delay efforts to reduce fuels. The Forest Service does not keep a national database on the number of forest fuels reduction activities that are appealed or litigated. Accordingly, GAO was asked to develop this information for fiscal years 2001 and 2002. Among other things, GAO was asked to determine (1) the number of decisions involving fuels reduction activities and the number of acres affected, (2) the number …
Date: October 24, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Social Security Disability: Reviews of Beneficiaries' Disability Status Require Continued Attention to Achieve Timeliness and Cost-Effectiveness (open access)

Social Security Disability: Reviews of Beneficiaries' Disability Status Require Continued Attention to Achieve Timeliness and Cost-Effectiveness

A letter report issued by the General Accounting Office with an abstract that begins "The Social Security Administration (SSA) has had difficulty in conducting timely reviews of beneficiaries' cases to ensure they are still eligible for disability benefits. SSA has been taking steps to improve the cost-effectiveness of its review process. SSA has linked the review process to eligibility for a new benefit that provides return-to-work services. This report looks at SSA's ability to stay current with future reviews, identifies potential improvements to the review process, and assesses the review process--return-to-work link."
Date: July 24, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Airport Passenger Screening: Preliminary Observations on Progress Made and Challenges Remaining (open access)

Airport Passenger Screening: Preliminary Observations on Progress Made and Challenges Remaining

A letter report issued by the General Accounting Office with an abstract that begins "Passenger screening is critical to the security of our nation's aviation system, particularly in the aftermath of the September 11, 2001, terrorist attacks. The Transportation Security Administration (TSA) is tasked with securing all modes of transportation, including the screening of airline passengers. TSA has met numerous requirements in this regard, such as deploying more than 50,000 federal screeners at over 440 commercial airports nationwide. To determine whether TSA's passenger screening program is achieving its intended results, GAO is conducting an ongoing evaluation of TSA's efforts to (1) ensure that passenger screeners are effectively trained and supervised, (2) measure screener performance in detecting threat objects, and (3) implement and evaluate the contract screening pilot program."
Date: September 24, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Travel Cards: Internal Control Weaknesses at DOD Led to Improper Use of First and Business Class Travel (open access)

Travel Cards: Internal Control Weaknesses at DOD Led to Improper Use of First and Business Class Travel

A letter report issued by the General Accounting Office with an abstract that begins "Ineffective oversight and management of the Department of Defense's (DOD) travel card program, which GAO has previously reported on, have led to concerns about DOD's use of first and business class airfares. GAO was asked to (1) identify the magnitude of premium class travel, (2) determine if DOD's key internal control activities operated effectively and provide examples of control breakdowns, and (3) assess DOD's monitoring and key elements of the control environment."
Date: October 24, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Older Workers: Employment Assistance Focuses on Subsidized Jobs and Job Search, but Revised Performance Measures Could Improve Access to Other Services (open access)

Older Workers: Employment Assistance Focuses on Subsidized Jobs and Job Search, but Revised Performance Measures Could Improve Access to Other Services

A letter report issued by the General Accounting Office with an abstract that begins "Some economists predict that by 2030, the United States could experience a labor shortage of 35 million workers. As the shortage approaches, one option available is to encourage people to work beyond traditional retirement ages, especially because people who are age 55 or older will constitute nearly a third of the poppulation. Accordingly, increasing demands will be made on the workforce development system to help ensure that older workers are provided opportunities to help address the anticipated labor shortage. Concerned that the existing workforce development system may not meet the needs of older workers, the Subcommittee's Ranking Minority Member asked GAO to determine the extent that older workers are enrolled in federal employment and training programs, what services are provided, and how performance measures affect such services."
Date: January 24, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Formula Grants: 2000 Census Redistributes Federal Funding Among States (open access)

Formula Grants: 2000 Census Redistributes Federal Funding Among States

A letter report issued by the General Accounting Office with an abstract that begins "In fiscal year 2000, about $283 billion in federal grant money was distributed to state and local governments by formula, about half of it through four formula grant programs--Medicaid, Foster Care Title IV-E, Adoption Assistance, and the Social Services Block Grant (SSBG). States receive money based in part on factors such as annual population estimates derived from the previous decennial census, which is conducted by the Department of Commerce, Bureau of the Census. GAO was asked to measure the effect that using the 2000 census data has on redistributing funding for federal formula grant programs. To do this, GAO analyzed the change in the U.S. and state populations between 1999 and 2000 that was the result of correcting prior population estimates and estimated for the four programs the extent of any redistribution of federal funding among states."
Date: February 24, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Fiscal Exposures: Improving the Budgetary Focus on Long-Term Costs and Uncertainties (open access)

Fiscal Exposures: Improving the Budgetary Focus on Long-Term Costs and Uncertainties

A letter report issued by the General Accounting Office with an abstract that begins "GAO and other budget experts have discussed that the current time horizons and content of the federal budget could be enhanced to more comprehensively reflect the government's commitments or signal emerging problems. GAO was asked to (1) provide information on the range and nature of responsibilities, programs, and activities that may explicitly or implicitly expose the government to future spending and (2) present and discuss options for increasing the attention paid to these items in the budget and budget process. GAO recommends that OMB report annually on fiscal exposures. Where possible, OMB should report the estimated costs-"exposure level"-of certain activities in the Program and Financing schedules of the budget. In a few select areas, the ultimate objective might be to include costs directly in the budget when doing so would enhance up-front control of spending. Congress may wish to consider exploring options for improving the budgetary information and the attention given to fiscal exposures. If more explicit congressional consideration is desired, as estimates improve, Congress may wish to develop budget process mechanisms that prompt more deliberation."
Date: January 24, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
FEMA Cerro Grande Claims: Payments Properly Processed, but Reporting Could Be Improved (open access)

FEMA Cerro Grande Claims: Payments Properly Processed, but Reporting Could Be Improved

A letter report issued by the General Accounting Office with an abstract that begins "The Cerro Grande Fire Assistance Act (CGFAA) mandated that GAO annually audit all claim payments made to compensate the victims of the Cerro Grande Fire in northern New Mexico. For this third report on this topic, GAO determined whether the Federal Emergency Management Agency (FEMA), which is now a part of the Emergency Preparedness and Response Directorate of the Department of Homeland Security, (1) paid fire claims in accordance with applicable guidance and (2) implemented corrective actions to address prior GAO recommendations, including determining if FEMA properly reported claim payments to the Congress."
Date: December 24, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Federal Law Enforcement Training Center: Capacity Planning and Management Oversight Need Improvement (open access)

Federal Law Enforcement Training Center: Capacity Planning and Management Oversight Need Improvement

A letter report issued by the General Accounting Office with an abstract that begins "The Federal Law Enforcement Training Center (FLETC) provides federal law enforcement training for 75 Partner Organizations (agencies) primarily at four domestic facilities located at Glynco, Ga; Artesia, N. Mex.; Charleston, S.C.; and Cheltenham, Md.. Given the post-terrorist attack security environment, coupled with the increased demand for training, concerns have been raised about FLETC's continued ability to meet this training demand. Because of these concerns, GAO was asked to issue a report on (1) how FLETC plans to meet the projected demand for training; (2) FLETC's ability to efficiently coordinate and schedule training activities; and (3) whether oversight and governance structures provide the guidance it needs to address its capacity and planning challenges."
Date: July 24, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Long-Term Commitments: Improving the Budgetary Focus on Environmental Liabilities (open access)

Long-Term Commitments: Improving the Budgetary Focus on Environmental Liabilities

A letter report issued by the General Accounting Office with an abstract that begins "Although environmental liabilities resulting from federal programs and activities represent the third largest category of the federal government's liabilities, the current cash- and obligation-based budget does not provide information on estimated cleanup costs before waste-producing assets are purchased. As a result, policymakers do not have the opportunity to weigh the full costs of a proposal with their judgment of its benefits. The Chairman of the House Committee on the Budget asked GAO to examine and report on various ways budgeting might be improved for environmental cleanup costs, including some of the benefits, limitations, and challenges associated with each."
Date: January 24, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Military Operations: Contractors Provide Vital Services to Deployed Forces but Are Not Adequately Addressed in DOD Plans (open access)

Military Operations: Contractors Provide Vital Services to Deployed Forces but Are Not Adequately Addressed in DOD Plans

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) uses contractors to provide a wide variety of services for U.S. military forces deployed overseas. We were asked to examine three related issues: (1) the extent of contractor support for deployed forces and why DOD uses contractors; (2) the extent to which such contractors are considered in DOD planning, including whether DOD has backup plans to maintain essential services to deployed forces in case contractors can no longer provide the services; and (3) the adequacy of DOD's guidance and oversight mechanisms in managing overseas contractors efficiently."
Date: June 24, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Justice Outcome Evaluations: Design and Implementation of Studies Require More NIJ Attention (open access)

Justice Outcome Evaluations: Design and Implementation of Studies Require More NIJ Attention

A letter report issued by the General Accounting Office with an abstract that begins "Policy makers need valid, reliable, and timely information on the outcomes of criminal justice programs to help them decide how to set criminal justice funding priorities. In view of previously reported problems with selected outcome evaluations managed by the National Institute of Justice (NIJ), GAO assessed the methodological quality of a sample of completed and ongoing NIJ outcome evaluation grants."
Date: September 24, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Veterans Benefits Administration: Process for Preventing Improper Payments to Deceased Veterans Can Be Improved (open access)

Veterans Benefits Administration: Process for Preventing Improper Payments to Deceased Veterans Can Be Improved

A letter report issued by the General Accounting Office with an abstract that begins "In fiscal year 2002, the Veterans Benefits Administration (VBA) paid about $22.4 billion in disability compensation to over 2.6 million veterans and their survivors and about $3.3 billion in pension benefits to about 581,000 veterans and their survivors. To ensure that VBA makes proper payments under these programs, we reviewed the effectiveness of VBA efforts to prevent payments to deceased veterans by matching its Compensation and Pension (C&P) Master Records database of current beneficiaries with the Social Security Administration's (SSA) Death Master File."
Date: July 24, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Federal Drug Offenses: Departures from Sentencing Guidelines and Mandatory Minimum Sentences, Fiscal Years 1999-2001 (open access)

Federal Drug Offenses: Departures from Sentencing Guidelines and Mandatory Minimum Sentences, Fiscal Years 1999-2001

A letter report issued by the General Accounting Office with an abstract that begins "Created in 1984, the United States Sentencing Commission (USSC) was charged with developing the federal sentencing guidelines to limit disparities in sentencing among offenders with similar criminal backgrounds found guilty of similar crimes. Judges determine a specific sentence based on an applicable sentencing guideline range, such as 57 to 71 months, provided in the guidelines. Judges may impose sentences that fall anywhere within the range, above it (upward departures), or below it (downward departures). For some offenses, Congress established mandatory minimum sentences. Judges may also sentence below the minimum in certain circumstances. We examined the differences in drug offense departures from sentencing guidelines and mandatory minimum sentences among federal courts and the documents the USSC used to record and analyze sentences."
Date: October 24, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Catastrophe Insurance Risks: Status of Efforts to Securitize Natural Catastrophe and Terrorism Risk (open access)

Catastrophe Insurance Risks: Status of Efforts to Securitize Natural Catastrophe and Terrorism Risk

A letter report issued by the General Accounting Office with an abstract that begins "In addition to potentially costing hundreds or thousands of lives, a natural or terrorist catastrophe in the United States could place enormous financial demands on the insurance industry, businesses, and taxpayers. Given these financial demands, interest has been raised in bonds that are sold in the capital markets and thereby diversify catastrophe funding sources. GAO was asked to update a 2002 report on "catastrophe bonds" and assess (1) their progress in transferring natural catastrophe risks to the capital markets, (2) factors that may affect the issuance of catastrophe bonds by insurance companies, (3) factors that may affect investment in catastrophe bonds, and (4) the potential for and challenges associated with securitizing terrorism-related financial risks."
Date: September 24, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Energy Star Concepts for Highway Vehicles (open access)

Energy Star Concepts for Highway Vehicles

The authors of this report, under the sponsorship of the U.S. Department of Energy (DOE) Office of Energy Efficiency and Renewable Energy (EERE) Weatherization and Intergovernmental Program, have investigated the possible application of Energy Star ratings to passenger cars and light trucks. This study establishes a framework for formulating and evaluating Energy Star rating methods that is comprised of energy- and environmental-based metrics, potential vehicle classification systems, vehicle technology factors, and vehicle selection criteria. The study tests several concepts and Energy Star rating methods using model-year 2000 vehicle data--a spreadsheet model has been developed to facilitate these analyses. This study tests two primary types of rating systems: (1) an outcome-based system that rates vehicles based on fuel economy, GHG emissions, and oil use and (2) a technology-based system that rates vehicles based on the energy-saving technologies they use. Rating methods were evaluated based on their ability to select vehicles with high fuel economy, low GHG emissions, and low oil use while preserving a full range of service (size and acceleration) and body style choice. This study concludes that an Energy Star rating for passenger cars and light trucks is feasible and that several methods could be used to achieve reasonable …
Date: June 24, 2003
Creator: Greene, D. L.
System: The UNT Digital Library
Railroad and Locomotive Technology Roadmap. (open access)

Railroad and Locomotive Technology Roadmap.

Railroads are important to the U.S. economy. They transport freight efficiently, requiring less energy and emitting fewer pollutants than other modes of surface transportation. While the railroad industry has steadily improved its fuel efficiency--by 16% over the last decade--more can, and needs to, be done. The ability of locomotive manufacturers to conduct research into fuel efficiency and emissions reduction is limited by the small number of locomotives manufactured annually. Each year for the last five years, the two North American locomotive manufacturers--General Electric Transportation Systems and the Electro-Motive Division of General Motors--have together sold about 800 locomotives in the United States. With such a small number of units over which research costs can be spread, outside help is needed to investigate all possible ways to reduce fuel usage and emissions. Because fuel costs represent a significant portion of the total operating costs of a railroad, fuel efficiency has always been an important factor in the design of locomotives and in the operations of a railroad. However, fuel efficiency has recently become even more critical with the introduction of strict emission standards by the U.S. Environmental Protection Agency, to be implemented in stages (Tiers 0, 1, and 2) between 2000 and …
Date: February 24, 2003
Creator: Stodolsky, F.; Gaines, L. & Systems, Energy
System: The UNT Digital Library
TDNA Monthly Office Manager's Report: June 2003 (open access)

TDNA Monthly Office Manager's Report: June 2003

Monthly report written by the Texas Daily Newspaper Association's (TDNA's) office manager, Darla Thompson, to Phil Berkebile providing a summary of revenues and account balances, programs, meetings, and other activities in the office during the previous month.
Date: June 24, 2003
Creator: Thompson, Darla
System: The UNT Digital Library
U.S.-Latin American Trade: Recent Trends (open access)

U.S.-Latin American Trade: Recent Trends

None
Date: September 24, 2003
Creator: unknown
System: The UNT Digital Library
The Impact of Humidity, Temperature and Ultraviolet Light on the Near-Field Environmental Fate of Pinacolyl Alcohol, Methyl Iodide, Methylphosphonic Dichloride (DCMP) and Thionyl Chloride Using an Environmental Wind Tunnel (open access)

The Impact of Humidity, Temperature and Ultraviolet Light on the Near-Field Environmental Fate of Pinacolyl Alcohol, Methyl Iodide, Methylphosphonic Dichloride (DCMP) and Thionyl Chloride Using an Environmental Wind Tunnel

Understanding the near-field fate of parent chemicals and their decay products in the atmosphere provides essential information for the development of remote chemical sensors. To elucidate the near-field fate of candidate chemical signatures, selected gas phase compounds were introduced into atmospheres of varying humidity, temperature and incident light flux. These atmospheres were maintained in an environmental wind tunnel for periods typical of near-field transport scenarios. The range of humidity and temperature into which the compounds were emitted encompassed arid, temperate, and tropical values. Simulated sunlight exposure was used to evaluate the impact of time of release on signature composition. The rates of compound decay and evolution of transformation products under the various environmental conditions were monitored in real time. A Fourier transform infrared spectrometer and a gas chromatograph/mass spectrometer were used to determine chemical concentration, evaluate detectability, and identify potential interferences to the detection capability. Specifically, this report describes the initial system function tests with pinacolyl alcohol and methyl iodide and subsequent atmospheric fate experiments with methylphosphonic dichloride and thionyl chloride. Test system function was evaluated using pinacolyl alcohol because as a relatively non-reactive compound, it served as a negative control for the system. Methyl iodide is a compound known …
Date: January 24, 2003
Creator: Driver, Crystal J.; Johnson, Timothy J.; Su, Yin-Fong; Alexander, M. Lizabeth; Fellows, Robert J.; Magnuson, Jon K. et al.
System: The UNT Digital Library