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."

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."

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."

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."

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."

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."

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 …

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."

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."

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."

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."

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."

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."

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."

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."

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 …

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."

A letter report issued by the General Accounting Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) has struggled to implement a fully integrated financial management system. The lack of such a system has affected the agency's ability to control program costs, raising concerns about the management of its most costly programs, including the space shuttle program and the International Space Station. In April 2000 NASA initiated the Integrated Financial Management Program (IFMP)--its third effort to improve the agencywide management of its resources. Implementation is expected by fiscal year 2006 with an estimated life-cycle cost of nearly $1 billion. This report (1) assesses NASA's methodology for preparing the current life-cycle cost estimate for implementing IFMP, (2) determines whether NASA's current schedule is reasonable, and (3) evaluates NASA's processes for ensuring adequate cost contingencies."

Semiweekly newspaper from Lamar University in Beaumont, Texas that includes local, national, and campus news along with advertising.

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Semi-weekly newspaper from Clifton, Texas that includes local, state, and national news along with advertising.

The objective of this project was to develop a membrane process to separate olefins from paraffins in waste gas streams as an alternative to flaring or distillation. Flaring these streams wastes their chemical feedstock value; distillation is energy and capital cost intensive, particularly for small waste streams.

This is the final report of a three-year project under a Department of Energy Advanced Reciprocating Engine Systems contract. The goal of this project is to develop advanced sensors for real-time combustion monitoring of advanced natural-gas reciprocating engines. Two sensor technologies, ion-mobility spectrometry (IMS) and acoustic gas sensing, were tested for detection of NO{sub x} emissions and monitoring of natural-gas composition. This project examined two novel approaches: use of a corona/spark-discharge ionization source for IMS, and acoustic-relaxation spectra of natural gas for the acoustic gas sensor. We have completed evaluation of laboratory prototypes of both sensors. In this report, we will describe the basic elements of the sensors, their operating and detection principles, their performance, and other issues. Design modifications and suggested applications of field prototypes will also be presented.

The objectives of this study are to use batch contact ion exchange testing of SuperLig 644 resin and stimulants of LAW Envelopes A and C to: 1. Examine the effects of resin storage environment on the Cs removal behavior of SuperLig 644 resin from a standard alkaline salt solution 2. Investigate Cs sorption over time to SuperLig 644 resin with simulants of LAW Envelopes A and C. 3.Examine the sorption of Cs as a function of initial Cs concentration. 4. Evaluate the effects of simulants of LAW Envelopes A on the chemical properties of SuperLig 644 resin. 5. Evaluate the effects of simulants of LAW Envelopes A and C on the physical properties of SuperLig 644 resin. 6. Provide data generated from this work for incorporation into the preliminary SRTC ion exchange models, a modeling effort described in a separate test specification.