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Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Aviation Hall of Fame for 2002 and 2001 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Aviation Hall of Fame for 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 Aviation Hall of Fame, for fiscal years 2002 and 2001. GAO did not review the auditors' working papers and is not rendering an audit opinion. 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
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Catholic War Veterans of the United States of America, Incorporated, for Fiscal Years 2000-2002 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Catholic War Veterans of the United States of America, Incorporated, for Fiscal Years 2000-2002

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Catholic War Veterans of the United States of America, Inc., for fiscal years 2002, 2001 and 2000. 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
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American National Theater and Academy for Fiscal Years 2002 and 2001 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American National Theater and Academy 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 American National Theater and Academy for fiscal years 2002 and 2001. 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
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the National Fund for Medical Education for 2002 and 2001 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the National Fund for Medical Education for 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 National Fund for Medical Education for fiscal years 2002 and 2001. 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
Posthearing Questions Related to Strategic Human Capital Management and Endangered Species (open access)

Posthearing Questions Related to Strategic Human Capital Management and Endangered Species

Correspondence issued by the General Accounting Office with an abstract that begins "This letter contains GAO's response to questions for the record from the House Committee on Armed Services' May 1, 2003, hearing on "The Defense Transformation for the 21st Century Act." Congressmen Neil Abercrombie and Sylvestre Reyes submitted the questions."
Date: May 21, 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
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
Financial Management: Information on the Mandated Transfer of HUD's Appropriation Law Function to the Chief Financial Officer (open access)

Financial Management: Information on the Mandated Transfer of HUD's Appropriation Law Function to the Chief Financial Officer

Correspondence issued by the General Accounting Office with an abstract that begins "The Departments of Veterans Affairs and Housing and Urban Development (HUD), and Independent Agencies Appropriations Act, 2003 (the Appropriation Act) gave HUD's Chief Financial Officer (CFO), in consultation with the HUD Budget Officer, the "sole authority" to investigate potential or actual violations under the Anti- Deficiency Act and all other statutes and regulations related to the obligation and expenditure of funds made available in any act. Further, the Appropriations Act provided that the CFO shall determine whether violations occurred and submit the final reports required by law. Finally, the Appropriation Act required the Secretary of HUD to transfer no fewer than four appropriation law attorneys from its Office of General Counsel (OGC) to its Office of Chief Financial Officer (OCFO). These provisions and HUD's actions to implement the Appropriation Act's requirements raised a number of potential implementation issues and led to a Congressional request that we review and provide information on the impact that these provisions have had at HUD. Specifically, Congress asked for information pertaining to five questions, which we have provided in a question and answer format in this report. As discussed, the responses to these …
Date: November 21, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Public Accounting Firms: Required Study on the Potential Effects of Mandatory Audit Firm Rotation (open access)

Public Accounting Firms: Required Study on the Potential Effects of Mandatory Audit Firm Rotation

A letter report issued by the General Accounting Office with an abstract that begins "Following major failures in corporate financial reporting, the Sarbanes-Oxley Act of 2002 was enacted to protect investors through requirements intended to improve the accuracy and reliability of corporate disclosures and to restore investor confidence. The act included reforms intended to strengthen auditor independence and to improve audit quality. Mandatory audit firm rotation (setting a limit on the period of years a public accounting firm may audit a particular company's financial statements) was considered as a reform to enhance auditor independence and audit quality during the congressional hearings that preceded the act, but it was not included in the act. The Congress decided that mandatory audit firm rotation needed further study and required GAO to study the potential effects of requiring rotation of the public accounting firms that audit public companies registered with the Securities and Exchange Commission."
Date: November 21, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Aging Issues: Related GAO Products in Calendar Years 2001 and 2002 (open access)

Aging Issues: Related GAO Products in Calendar Years 2001 and 2002

Correspondence issued by the General Accounting Office with an abstract that begins "The Senate Special Committee on Aging requested a compilation of GAO's calendar years 2001 and 2002 products pertaining to older Americans and their families."
Date: November 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 Report for the 82nd Airborne Division Association, Incorporated, for 2002 and 2001 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the 82nd Airborne Division Association, Incorporated, for 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 82nd Airborne Division Association for fiscal years 2002 and 2001. 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
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the National Academy of Sciences for 1999-2002 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the National Academy of Sciences for 1999-2002

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Academy of Sciences, for the years ended December 31, 1999 through December 31, 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
Internal Revenue Service: Challenges Remain in Combating Abusive Tax Shelters (open access)

Internal Revenue Service: Challenges Remain in Combating Abusive Tax Shelters

Testimony issued by the General Accounting Office with an abstract that begins "Recent scandals involving corporations, company executives, and accounting, law, and investment banking firms heightened awareness of abusive tax shelters and highlighted the importance of the Department of the Treasury and the Internal Revenue Service (IRS) addressing them. During 1999, Treasury issued a report indicating that abusive shelters were a large and growing problem, involving billions of dollars of tax reductions. Treasury was concerned that abusive shelters could ultimately undermine the integrity of the voluntary compliance tax system. GAO's statement today is based on work done at the request of the Chairman and the Ranking Minority Member of the Senate Committee on Finance to examine IRS's strategy for dealing with abusive tax shelters. In reporting on abusive shelters, GAO is describing (1) their nature and scope; (2) IRS's strategy and enforcement mechanisms to combat them and the performance goals and measures IRS uses to track its major effort in that area; and (3) the decision-making process IRS used and the plans it has to devote more resources to addressing abusive shelters."
Date: October 21, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Tobacco Use And Public Health: Federal Efforts to Prevent and Reduce Tobacco Use among Youth (open access)

Tobacco Use And Public Health: Federal Efforts to Prevent and Reduce Tobacco Use among Youth

A letter report issued by the General Accounting Office with an abstract that begins "Tobacco use is the leading cause of preventable death in the United States. The Centers for Disease Control and Prevention (CDC) reported that, on average, over 440,000 deaths and $76 billion in medical expenditures were attributable to cigarette smoking each year from 1995 through 1999. Reducing tobacco-related deaths and the incidence of disease, along with the associated costs, represents a significant public health challenge for the federal government. Most adults who use tobacco started using it between the ages of 10 and 18. According to a Surgeon General's report, if children and adolescents can be prevented from using tobacco products before they become adults, they are likely to remain tobacco-free for the rest of their lives. GAO was asked to provide information on federal efforts to prevent and reduce youth smoking. Specifically, this report describes (1) federal programs, research, and activities that aim to prevent and reduce tobacco use among youth, (2) the efforts of federal departments and agencies to monitor their programs, and (3) the coordination among federal departments and agencies in efforts to prevent and reduce tobacco use among youth."
Date: November 21, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Joint Strike Fighter Acquisition: Cooperative Program Needs Greater Oversight to Ensure Goals Are Met (open access)

Joint Strike Fighter Acquisition: Cooperative Program Needs Greater Oversight to Ensure Goals Are Met

A letter report issued by the General Accounting Office with an abstract that begins "The Joint Strike Fighter (JSF) is a cooperative program between the Department of Defense (DOD) and U.S. allies for developing and producing next generation fighter aircraft to replace aging inventories. As currently planned, the JSF program is DOD's most expensive aircraft program to date, costing an estimated $200 billion to procure about 2,600 aircraft and related support equipment. Many in DOD consider JSF to be a model for future cooperative programs. To determine the implications of the JSF international program structure, GAO identified JSF program relationships and expected benefits and assessed how DOD is managing cost sharing, technology transfer, and partner expectations for industrial return."
Date: July 21, 2003
Creator: United States. General Accounting Office.
Object Type: Report
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 (open access)

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
Information Technology: Architecture Needed to Guide NASA's Financial Management Modernization (open access)

Information Technology: Architecture Needed to Guide NASA's Financial Management Modernization

A letter report issued by the General Accounting Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) is in the process of modernizing its financial management operations and supporting information technology systems. This modernization, known as the Integrated Financial Management Program (IFMP), is intended to provide NASA with an agencywide, integrated approach to performing critical business functions, such as contract management--an area that GAO first designated as high risk in 1990 and continues to do so today. GAO was requested to review various aspects of IFMP, and this report is one in a series on the program. The objective of this review was to determine whether NASA has been acquiring and implementing IFMP in the context of an enterprise architecture."
Date: November 21, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Civil Air Patrol for Fiscal Year 2001 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Civil Air Patrol for Fiscal Year 2001

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Civil Air Patrol, for fiscal year 2001. GAO did not review the auditors' working papers and is not rendering an audit opinion. The audit reports included the auditors' opinion that, with one exception, the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. The exception related to the units below wing level not being audited and not being included in these financial statements."
Date: November 21, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Traffic Enforcement: Funding of Automatic Red-Light and Speed Enforcement Technologies (open access)

Traffic Enforcement: Funding of Automatic Red-Light and Speed Enforcement Technologies

Correspondence issued by the General Accounting Office with an abstract that begins "A number of cities and counties have implemented photo enforcement programs to improve traffic safety. These programs use cameras to identify drivers running red lights or speeding and issue tickets to owners of identified vehicles. Such programs are eligible for funding through Department of Transportation (DOT) highway funding programs. GAO examined the role that federal funds have played in the local deployment of photo enforcement programs. GAO agreed to (1) identify local jurisdictions that are using photo enforcement devices--red-light cameras or photo radar--on federal-aid highways; (2) identify local jurisdictions that have received federal funding for photo enforcement; and (3) determine, for those jurisdictions that have received federal funding, how much revenue their photo enforcement programs have generated and the amount of that revenue received by private contractors."
Date: February 21, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Agricultural Conservation: USDA Needs to Better Ensure Protection of Highly Erodible Cropland and Wetlands (open access)

Agricultural Conservation: USDA Needs to Better Ensure Protection of Highly Erodible Cropland and Wetlands

A letter report issued by the General Accounting Office with an abstract that begins "Annually, over a billion tons of soil erodes from the nation's cropland, and thousands of other acres, including wetlands, are converted to new cropland. Soil erosion reduces the land's productivity and impairs water quality; drained wetlands reduce flood control. Under the 1985 Food Security Act, farmers risk losing federal farm payments if they do not apply conservation practices to reduce erosion or if they drain wetlands. Concerns about soil erosion and wetlands conversions continue, however, as do concerns about the U.S. Department of Agriculture's (USDA) Natural Resources Conservation Service's implementation of these provisions. GAO reviewed field offices' and headquarters' implementation and enforcement of the 1985 act's conservation compliance provisions."
Date: April 21, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Clean Air Act: New Source Review Revisions Could Affect Utility Enforcement Cases and Public Access to Emissions Data (open access)

Clean Air Act: New Source Review Revisions Could Affect Utility Enforcement Cases and Public Access to Emissions Data

A letter report issued by the General Accounting Office with an abstract that begins "Recent Environmental Protection Agency (EPA) revisions to the New Source Review (NSR) program--a key component of the federal government's plan to limit harmful industrial emissions--have been under scrutiny by the Congress, environmental groups, state and local air quality agencies, the courts, and several industry groups. The revisions more explicitly define when companies can modify their facilities without needing to obtain an NSR permit or install costly pollution controls, as NSR requires. GAO was asked to determine (1) whether EPA and the Department of Justice (DOJ) assessed the potential impact of the revisions on the ongoing enforcement cases against coal-fired utilities and, if so, what the assessments indicated; and (2) what effect, if any, the revisions might have on public access to information about facility changes and their resulting emissions."
Date: October 21, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Energy Employees Compensation: Case-Processing Bottlenecks Delay Payment of Claims (open access)

Energy Employees Compensation: Case-Processing Bottlenecks Delay Payment of Claims

Testimony issued by the General Accounting Office with an abstract that begins "The Department of Energy (Energy) and its predecessor agencies and contractors have employed thousands of workers in the nuclear weapons production complex. Some employees were exposed to toxic substances, including radioactive and hazardous materials, during this work and many subsequently developed illnesses. Subtitle D of the Energy Employees Occupational Illness Compensation Program Act of 2000 allows Energy to help its contractor employees file state workers' compensation claims for illnesses determined by a panel of physicians to be caused by exposure to toxic substances in the course of employment at an Energy facility. Energy began accepting applications under this program in July 2001, but did not begin processing them until its final regulations became effective on September 13, 2002. The Congress mandated that GAO study the effectiveness of the benefit program under Subtitle D of this Act. This testimony is based on GAO's ongoing work on this issue and focuses on three key areas: (1) the number, status, and characteristics of claims filed with Energy; (2) the extent to which there will be a "willing payer" of workers' compensation benefits, that is, an insurer who--by order from, or agreement …
Date: November 21, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Business Modernization: NASA's Integrated Financial Management Program Does Not Fully Address Agency's External Reporting Issues (open access)

Business Modernization: NASA's Integrated Financial Management Program Does Not Fully Address Agency's External Reporting Issues

A letter report issued by the General Accounting Office with an abstract that begins "In April 2000, the National Aeronautics and Space Administration (NASA) began its Integrated Financial Management program (IFMP), its third attempt at modernizing its financial management processes and systems. In April 2003, GAO reported that NASA's acquisition strategy has increased the risk that the agency will implement a system that will cost more and do less than planned. This report is one of a series of reviews of NASA's acquisition and implementation of IFMP, and focuses on the core financial module's ability to provide the information necessary for external financial reporting."
Date: November 21, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library