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1,748 Matching Results

Start Over Year 2003 Month November

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Best Match Title Creator Date Created (Newest) Date Created (Oldest) Date Added (Newest) Date Added (Oldest)
Electricity Restructuring: 2003 Blackout Identifies Crisis and Opportunity for the Electricity Sector (open access)

Electricity Restructuring: 2003 Blackout Identifies Crisis and Opportunity for the Electricity Sector

Other written product issued by the General Accounting Office with an abstract that begins "The August 14, 2003, electricity blackout--the largest in the nation's history--affected millions of people across eight northeastern and midwestern states as well as areas in Canada. The blackout intensified concerns about the overall status and security of the electricity industry at a time when the industry is undergoing major changes and Americans have a heightened awareness of threats to security. Because of these widespread concerns and the broad institutional interest of the Congress, we (1) highlighted information about the known causes and effects of the blackout, (2) summarized themes from prior GAO reports on electricity and security matters that provide a context for understanding the blackout, and (3) identified some of the potential options for resolving problems associated with these electricity and security matters."
Date: November 18, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Federal Unemployment Taxes (open access)

Applying Agreed-Upon Procedures: Federal Unemployment Taxes

Correspondence issued by the General Accounting Office with an abstract that begins "We have performed the procedures contained in the enclosure to this report, which we agreed to perform, solely to assist the Department of Labor in ascertaining whether the net federal unemployment tax (FUTA) revenue distributed to the Unemployment Trust Fund (UTF) for the fiscal year ended September 30, 2003, is supported by the underlying records. As agreed with the Inspector General, we evaluated fiscal year 2003 activity affecting distributions to the UTF."
Date: November 14, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
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
Department of State (State) and United Nations relief and Works Agency (UNRWA) Actions to Implement Section 301(c) of the Foreign Assistance Act of 1961 (open access)

Department of State (State) and United Nations relief and Works Agency (UNRWA) Actions to Implement Section 301(c) of the Foreign Assistance Act of 1961

Correspondence issued by the General Accounting Office with an abstract that begins "Established in 1949 by the United Nations, UNRWA provides assistance to Palestinian refugees in the Middle East. UNRWA assistance is primarily education, health, and relief and social services. More than 4 million Palestinian refugees are eligible to receive these services in UNRWA's five areas of operation--Jordan, Lebanon, Syria, the West Bank, and Gaza. In section 301(c) of the 1961 Foreign Assistance Act (PL 87-195) as amended, Congress has directed that "No contributions by the United States shall be made to (UNRWA) except on the condition that (UNRWA) take all possible measures to assure that no part of the United States contribution shall be used to furnish assistance to any refugee who is receiving military training as a member of the so-called Palestine Liberation Army or any other guerrilla type organization or who has engaged in any act of terrorism." To fulfill a legislative mandate, we are reporting on State Department actions and UNRWA's implementation of procedures to address section 301(c)."
Date: November 17, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Financial Audit: IRS's Fiscal Years 2003 and 2002 Financial Statements (open access)

Financial Audit: IRS's Fiscal Years 2003 and 2002 Financial Statements

A letter report issued by the General Accounting Office with an abstract that begins "Because of the significance of Internal Revenue Service (IRS) collections to federal receipts and, in turn, to the consolidated financial statements of the U.S. government, which GAO is required to audit, and Congress's interest in financial management at IRS, GAO audits IRS's financial statements annually to determine whether (1) the financial statements IRS prepares are reliable, (2) IRS management maintained effective internal controls, and (3) IRS complies with selected provisions of significant laws and regulations and its financial systems comply with the Federal Financial Management Improvement Act of 1996 (FFMIA)."
Date: November 13, 2003
Creator: United States. General Accounting Office.
Object Type: Report
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
Information Security: Improvements Needed in Treasury's Security Management Program (open access)

Information Security: Improvements Needed in Treasury's Security Management Program

A letter report issued by the General Accounting Office with an abstract that begins "The Department of the Treasury relies heavily on information systems--and on the public's trust in its work. Information security is therefore critical to Treasury operations. In support of its annual audit of the government's financial statements, GAO assessed the effectiveness of (1) Treasury's information security controls in protecting the confidentiality, integrity, and availability of the department's systems and data and (2) Treasury's implementation of its departmentwide information security program. In assessing the adequacy of Treasury's information security program, GAO focused on the effectiveness of its departmentwide policies and processes, rather than on bureau-specific directives and guidance."
Date: November 14, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes

Correspondence issued by the General Accounting Office with an abstract that begins "The Inspector General (IG) of the Department of Transportation requested that GAO perform procedures to assist the IG's office in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2003, is supported by the underlying records. GAO evaluated fiscal year 2003 activity affecting distributions to the HTF."
Date: November 20, 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 (Supersedes GAO-03-678G) (open access)

Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs (Supersedes GAO-03-678G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-03-678G, Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs, May 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 of audits and …
Date: November 1, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Posthearing Questions from the September 9, 2003, Hearing on "Pornography, Technology, and Process: Problems and Solutions on Peer-to-Peer Networks" (open access)

Posthearing Questions from the September 9, 2003, Hearing on "Pornography, Technology, and Process: Problems and Solutions on Peer-to-Peer Networks"

Correspondence issued by the General Accounting Office with an abstract that begins "This letter responds a Congressional request that we provide answers to questions relating to our September 9, 2003, testimony. In that testimony, we discussed the availability of child pornography on peer-to-peer (P2P) networks."
Date: November 14, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
IRS's Use of Information on Taxpayers Claiming Many Allowances or Exemption From Federal Income Tax Withholding (open access)

IRS's Use of Information on Taxpayers Claiming Many Allowances or Exemption From Federal Income Tax Withholding

Correspondence issued by the General Accounting Office with an abstract that begins "In September 2003, we responded to a request from Representative Elton Gallegly to provide information on the number of taxpayers who claimed more than 10 withholding allowances and taxpayers who claimed exemption from federal income tax withholding. The Internal Revenue Service (IRS) calls such claims questionable Form W-4s. However, in the course of performing our work, we became concerned about the reliability of the information that IRS maintains on these taxpayers and decided that we could not use it to answer Representative Gallegly's questions. The objectives of this letter are to summarize our findings about the reliability of the information IRS maintains on taxpayers who claimed more than 10 withholding allowances or exemption from federal tax withholding and to bring to the attention of the Commissioner, Internal Revenue, some resulting questions about the value of IRS continuing to collect the information."
Date: November 6, 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 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
Bioterrorism: A Threat to Agriculture and the Food Supply (open access)

Bioterrorism: A Threat to Agriculture and the Food Supply

A statement of record issued by the General Accounting Office with an abstract that begins "When the President created the Department of Homeland Security, he included U.S. agriculture and food industries in the list of critical infrastructures needing protection. The Secretaries of Agriculture and of Health and Human Services have publicly declared that the U.S. food supply is susceptible to deliberate contamination. GAO was asked to provide an overview of the potential vulnerabilities of the food supply and agriculture sector to deliberate contamination and to summarize four recent GAO reports that identified problems with federal oversight that could leave the nation's agriculture and food supply vulnerable to deliberate contamination."
Date: November 19, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federal Bureau of Investigation's Comments on Recent GAO Report on its Enterprise Architecture Efforts (open access)

Federal Bureau of Investigation's Comments on Recent GAO Report on its Enterprise Architecture Efforts

Correspondence issued by the General Accounting Office with an abstract that begins "On September 25, 2003, we issued our report on efforts by the Federal Bureau of Investigation (FBI) to develop a corporate blueprint--commonly called an enterprise architecture--to guide and constrain its information technology (IT) systems modernization. (This report is available on GAO's Web site at www.gao.gov/cgi-bin/getrpt?GAO-03-959.) We provided the FBI with a draft of this report on August 22, 2003, requesting that comments be provided by September 18. On September 23, the FBI provided us with written comments. However, the comments were not received in time to be analyzed, incorporated, and responded to in the report and still meet our September 25, 2003, reporting commitment to Congress. As discussed with Congress at that time, we did not extend the reporting date in order to include the FBI's comments and instead are transmitting and responding to them in this follow-up correspondence."
Date: November 14, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Comparison of States' Highway Construction Costs (open access)

Comparison of States' Highway Construction Costs

Correspondence issued by the General Accounting Office with an abstract that begins "We are reporting to Congress on whether Federal Highway Administration (FHWA) data can help transportation stakeholders understand how states' costs to build, reconstruct, and maintain federally financed highways, roads, and bridges (termed "constructing highways" for this report) compare. Durig our review, we became aware of significant issues regarding the quality of the data that FHWA collects and reports, a topic also discussed in this report."
Date: November 3, 2003
Creator: United States. General Accounting Office.
Object Type: Text
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

Testimony issued by the General Accounting Office with an abstract that begins "Long-standing financial management problems, coupled with 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. At the request of the Subcommittee on Investigations, Senate Committee on Governmental Affairs, Senator Grassley, and Representative Schakowsky, GAO performed work to identify problems in DOD's controls over premium class travel. This testimony focuses on (1) the extent of DOD premium class travel, (2) the effectiveness of key internal control activities and examples of improper premium class travel resulting from internal control breakdowns, and (3) DOD's control environment over premium class travel. In a companion report being issued today, GAO made numerous recommendations--that DOD concurred with--to strengthen key internal control activities and improve the overall control environment."
Date: November 6, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
SSA Disability Decision Making: Additional Steps Needed to Ensure Accuracy and Fairness of Decisions at the Hearing Level (open access)

SSA Disability Decision Making: Additional Steps Needed to Ensure Accuracy and Fairness of Decisions at the Hearing Level

A letter report issued by the General Accounting Office with an abstract that begins "Historically, the proportion of the Social Security Administration's (SSA) disability benefits claims that were approved has been lower for African-Americans than for whites. In 1992, GAO found that racial differences, largely at the Administrative Law Judge (ALJ) level, could not be completely explained by factors related to the decision-making process. This report examines how race and other factors influence ALJ decisions and assesses SSA's ability to ensure the accuracy and fairness of ALJ decisions."
Date: November 12, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: DOD's Revised Policy Emphasizes Best Practices, but More Controls Are Needed (open access)

Defense Acquisitions: DOD's Revised Policy Emphasizes Best Practices, but More Controls Are Needed

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense's (DOD) investment in new weapon systems is expected to exceed $1 trillion from fiscal years 2003 to 2009. To reduce the risk of cost and schedule overruns, DOD revamped its acquisition policy in May 2003. The policy provides detailed guidance on how weapon systems acquisitions should be managed. The Senate report accompanying the National Defense Authorization Act for Fiscal Year 2004 required GAO to determine whether DOD's policy supports knowledge-based, evolutionary acquisitions and whether the policy provides the necessary controls for DOD to ensure successful outcomes, such as meeting cost and schedule goals. The report also required GAO to assess whether the policy is responsive to certain requirements in the Bob Stump National Defense Authorization Act for Fiscal Year 2003 concerning DOD's management of the acquisition process."
Date: November 10, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
U.S. Postal Service: Bold Action Needed to Continue Progress on Postal Transformation (open access)

U.S. Postal Service: Bold Action Needed to Continue Progress on Postal Transformation

Testimony issued by the General Accounting Office with an abstract that begins "Last year the President established a commission to examine the future of the U.S. Postal Service (the Service). Its report, issued in July 2003, contained a proposed vision for the Service and recommendations to ensure the viability of postal services. GAO was asked to discuss (1) its perspective on the commission's report and (2) suggestions for next steps. This testimony is based on GAO's analysis of the Commission's report and prior GAO reports and testimonies."
Date: November 5, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Vehicle Donations: Benefits to Charities and Donors, but Limited Program Oversight (open access)

Vehicle Donations: Benefits to Charities and Donors, but Limited Program Oversight

A letter report issued by the General Accounting Office with an abstract that begins "Donating a vehicle to charity enables a donor to support a charitable cause, dispose of an unwanted vehicle, and receive a tax benefit. More charities are turning to vehicle donation programs as a means for raising funds. As a result, our objectives were to: (1) determine the number of charities with vehicle donation programs, and the number of taxpayers claiming deductions for vehicle donations; (2) compare the proceeds received by charities from vehicle donations to what donors claimed for those deductions; and (3) describe related Internal Revenue Service (IRS) and state compliance activities."
Date: November 14, 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
Postal Pension Funding Reform: Issues Related to the Postal Service's Proposed Use of Pension Savings (open access)

Postal Pension Funding Reform: Issues Related to the Postal Service's Proposed Use of Pension Savings

A letter report issued by the General Accounting Office with an abstract that begins "In April 2003, Congress enacted the Postal Civil Service Retirement System (CSRS) Funding Reform Act of 2003 (P.L. 108-18), which\ lowered the Postal Service's (Service) annual payment for its CSRS obligation by over $2.5 billion beginning in fiscal year 2003. P.L. 108-18 includes requiring (1) the Service to begin making payments into an escrow account in fiscal year 2006, (2) the Service to issue a report on its proposed use of "savings" resulting from the lower CSRS payments, and (3) GAO to evaluate the Service's report and present its findings to Congress. GAO evaluated whether the Service's proposals were consistent with P.L. 108-18; the impact of the escrow account; and whether the proposals were fair to current and future ratepayers, affordable, and helped achieve transformation goals."
Date: November 26, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Internal Revenue Service: Challenges Remain in Combating Abusive Tax Schemes (open access)

Internal Revenue Service: Challenges Remain in Combating Abusive Tax Schemes

A letter report issued by the General Accounting Office with an abstract that begins "Abusive tax avoidance schemes could threaten our tax system's integrity and fairness if honest taxpayers believe that significant numbers of individuals are not paying their fair share of taxes. Abusive schemes encompass such distortions of the tax system as falsely describing the law (saying, for example, that the income tax is unconstitutional), misrepresenting facts (for instance, promoting the deduction of personal expenses as business expenses), or using trusts or offshore bank accounts to hide income. As agreed, this report focuses on three objectives. They are to (1) describe the nature and scope of abusive tax avoidance schemes as determined by the Internal Revenue Service (IRS), (2) describe IRS's strategy to combat these schemes and the performance goals and measures IRS uses to track its major effort related to them, and (3) describe how IRS determined the amount and source of staff resources to be devoted to these schemes in the IRS operating division most directly affected."
Date: November 19, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library