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Accounting Firm Consolidation: Selected Large Public Company Views on Audit Fees, Quality, Independence, and Choice
A letter report issued by the General Accounting Office with an abstract that begins "The largest accounting firms, known as the "Big 4," currently audit over 78 percent of U.S. public companies and 99 percent of public company annual sales. To address concerns raised by this concentration and as mandated by the Sarbanes-Oxley Act of 2002, on July 30, 2003, GAO issued a report entitled Public Accounting Firms: Mandated Study on Consolidation and Competition, GAO-03-864. As part of that study, GAO surveyed a random sample of 250 public companies from the Fortune 1000 list; preliminary findings were included in the July report. This supplemental report details more comprehensively the 159 responses we received through August 11, 2003, focusing on (1) the relationship of their company with their auditor of record in terms of satisfaction, tenure relationship, and services provided; (2) the effects of consolidation on audit fees, quality, and independence; and (3) the potential implications of consolidation for competition and auditor choice."
Date:
September 30, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
GAO Performance and Accountability Report, 2003
Other written product issued by the General Accounting Office with an abstract that begins "Presented is GAO's performance and accountability report for fiscal year 2003. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. Importantly, GAO received a clean opinion from independent auditors on our financial statements for the 17th consecutive year. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."
Date:
November 14, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Aviation Safety: FAA Needs to Update Curriculum and Certification Requirements for Aviation Mechanics
A letter report issued by the General Accounting Office with an abstract that begins "The safety of millions of airline passengers depends in part on aviation mechanics--known as A&P mechanics--that are certified to inspect, service, and repair the aircraft's body (airframe) and/or engine (powerplant). The Federal Aviation Administration (FAA) establishes the requirements to become certified as an A&P mechanic. Concerns have been raised in the aviation industry about having a sufficient number of A&P mechanics over the long term. GAO was asked to determine how many aircraft mechanics and service technicians the Bureau of Labor Statistics (BLS) projects will be employed in 2010, and the reasonableness of that projection; the sources that supply and train A&P mechanics and the likelihood that they will provide a sufficient number through 2010; and what is being done by FAA and the aviation industry to ensure that the skills of A&P mechanics are sufficient to work on technologically advanced aircraft?"
Date:
March 6, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Acquisition Management: Agencies Can Improve Training on New Initiatives
A letter report issued by the General Accounting Office with an abstract that begins "The federal government is dramatically changing the way it purchases goods and services by relying more on judgment and initiative versus rigid rules for making purchasing decisions. Congress has enacted a series of reforms to help the government adapt to this environment. GAO was asked to assess strategies agencies are using to ensure that their acquisition workforces are receiving the training needed to operate in a changing business environment. In doing so, GAO looked at the General Services Administration (GSA), the National Aeronautics and Space Administration (NASA), and the Department of Defense (DOD). GAO also looked at the Federal Aviation Administration (FAA) because it is exempt from federal acquisition laws, giving it greater flexibility and discretion."
Date:
January 15, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Department of State
A letter report issued by the General Accounting Office with an abstract that begins "In its 2001 performance and accountability report on the Department of State, GAO identified important issues concerning the security of U.S. facilities and personnel overseas, visa issuance, illicit drugs entering the United States, information security, and other issues facing the department. The information GAO presents in this report is intended to sustain congressional attention and a departmental focus on continuing to make progress in addressing these challenges and ultimately overcoming them. This report is part of a special series of reports on governmentwide and agency-specific issues."
Date:
January 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
U.S. Public Diplomacy: State Department Expands Efforts but Faces Significant Challenges
A letter report issued by the General Accounting Office with an abstract that begins "The terrorist attacks of September 11, 2001, focused attention on the need to improve public diplomacy efforts to cultivate a better public opinion of the United States abroad. However, recent opinion research indicates that many foreign publics, especially in countries with significant Muslim populations, view the United States unfavorably. GAO examined changes in the State Department's (State) public diplomacy efforts since September 11, whether State has an overall strategy for its public diplomacy programs, how it measures their effectiveness, and challenges it faces in implementing these programs."
Date:
September 4, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Tactical Aircraft: DOD Should Reconsider Decision to Increase F/A-22 Production Rates While Development Risks Continue
A letter report issued by the General Accounting Office with an abstract that begins "The Air Force is developing the F/A-22 aircraft to fly at higher speeds for longer distances, be less detectable, and improve the pilot's awareness of the surrounding situation. The F/A-22 will replace the Air Force's existing fleet of F-15 aircraft. Over the past several years the program has experienced significant cost overruns and schedule delays. Congress mandated that GAO assess the development program and determine whether the Air Force is meeting key performance, schedule, and cost goals. GAO also assessed the implications of the progress of the development program on production."
Date:
March 14, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Capitol Hill Anthrax Incident: EPA's Cleanup Was Successful; Opportunities Exist to Enhance Contract Oversight
A letter report issued by the General Accounting Office with an abstract that begins "In September and October 2001, the first cases of anthrax bioterrorism occurred in the United States when letters containing anthrax were mailed to congressional leaders and members of the news media. As the cleanup of the Capitol Hill anthrax site progressed, EPA's estimates of the cleanup costs steadily rose. GAO was asked to describe (1) the costs EPA incurred to conduct the cleanup and how it was funded, (2) the extent to which EPA awarded the cleanup contracts competitively, (3) EPA's oversight of the contractors' work and any suggested changes to EPA's contracting practices, and (4) the extent to which EPA agreed to indemnify contractors against liability for potential damages related to the cleanup."
Date:
June 4, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Compact of Free Association: An Assessment of the Amended Compacts and Related Agreements
Testimony issued by the General Accounting Office with an abstract that begins "In 1986, the United States entered into a Compact of Free Association with the Pacific Island nations of the Federated States of Micronesia, or FSM, and the Republic of the Marshall Islands, or RMI. The Compact provided about $2.1 billion in U.S. funds, supplied by the Department of the Interior, over 17 years (1987-2003) to the FSM and the RMI. These funds were intended to advance economic development. In a past report, GAO found that this assistance did little to advance economic development in either country, and accountability over funding was limited. The Compact also established U.S. defense rights and obligations in the region and allowed for migration from both countries to the United States. The three parties recently renegotiated expiring economic assistance provisions of the Compact in order to provide an additional 20 years of assistance (2004-2023). In addition, the negotiations addressed defense and immigration issues. The House International Relations and Resources Committees requested that GAO report on Compact negotiations. This testimony discusses negotiated changes to the levels and structure of future assistance, including the potential cost to the U.S. government. Further, it reviews accountability, defense, and …
Date:
July 10, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Mass Transit: FTA Needs to Provide Clear Information and Additional Guidance on the New Starts Ratings Process
A letter report issued by the General Accounting Office with an abstract that begins "Under the Transportation Equity Act for the 21 st Century (TEA-21), Congress authorized federal funding for New Starts fixed guideway transit projects--including rail and bus rapid transit projects that met certain criteria. In response to an annual mandate under TEA-21, GAO assessed the New Starts evaluation and ratings process for the fiscal year 2004 cycle, including (1) changes to the process and any related issues and (2) any challenges related to New Starts initiatives contained in the administration's fiscal year 2004 budget proposal."
Date:
June 23, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Inventory: The Army Needs a Plan to Overcome Critical Spare Parts Shortages
A letter report issued by the General Accounting Office with an abstract that begins "Prior reports and studies have identified major risks in the Department of Defense's (DOD) management, funding, and reporting of spare parts spending programs. Spare parts shortages adversely affect the U.S. Army's operations and can compromise the readiness of weapon systems. To address these issues, Congress has fully funded DOD's requests for spare parts spending and in some instances increased funding for additional spare parts. Yet, the Army continues to experience spare parts shortages. Congress requested that GAO evaluate (1) the Army's strategic plans for reducing spare parts shortages, (2) the likelihood that key initiatives will reduce such shortages, and (3) the Army's capability to identify the impact on readiness of increased investments for spare parts."
Date:
June 27, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
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.
Object Type:
Report
System:
The UNT Digital Library
Human Capital: Further Guidance, Assistance, and Coordination Can Improve Federal Telework Efforts
A letter report issued by the General Accounting Office with an abstract that begins "Telework--work done at a location other than a traditional office--has gained widespread attention over the past decade as a human capital flexibility offering various potential benefits to employers, employees, and society. Using such flexibilities as management tools can help the federal government address its human capital challenges. GAO did this study in response to a congressional request to assess the federal government's progress in implementing telework programs and to determine what else can be done to give federal employees the ability to telework under appropriate circumstances."
Date:
July 18, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
World Bank Group: Important Steps Taken on Internal Control but Additional Assessments Should Be Made
A letter report issued by the General Accounting Office with an abstract that begins "The Congress passed Public Law 106-429 because it was concerned about the sufficiency of external audits of the financial operations of the World Bank Group, a set of multilateral development banks. This law provides that GAO report on the sufficiency of such audits of each Bank Group entity. GAO addressed (1) the extent that the external auditor was providing assurance on internal control over financial reporting, operations, and compliance with key provisions of bank charters and policies in conjunction with financial statement audits and (2) the role the Bank Group's audit committee plays in providing oversight of external financial statement audits and internal control."
Date:
June 16, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
School Meal Programs: Revenue and Expense Information from Selected States
A letter report issued by the General Accounting Office with an abstract that begins "The National School Lunch and Breakfast Programs provide millions of children with low-cost or free nutritious meals each school day. In school year 1996-97, the Department of Agriculture instituted more stringent requirements for the nutritional content of school meals. GAO was asked to study the school food service revenues and expenses and how they have changed since the requirements went into effect. This report includes information on the sources of revenues available for providing meals, the expenses of producing meals, the revenues compared to expenses, and the approaches that local school food authorities have adopted to manage their school food service finances. It uses data from six selected states. This report does not provide specific information on the expense of producing a reimbursable school lunch or breakfast."
Date:
May 9, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
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.
Object Type:
Report
System:
The UNT Digital Library
Justice Department: Better Management Oversight and Internal Controls Needed to Ensure Accuracy of Terrorism-Related Statistics
A letter report issued by the General Accounting Office with an abstract that begins "In accordance with the Government Performance and Results Act of 1993, the Department of Justice (DOJ) provides Congress and the public with an annual performance report. These reports serve as an important measure of DOJ's progress related to its strategic goals and objectives, including statistics on its Fiscal Year 2000 Performance Report. We were asked to review the accuracy of DOJ's terrorism-related conviction statistics. Among other objectives, in this report we (1) identify how DOJ develops its terrorism-related conviction statistics and (2) assess whether DOJ has sufficient management oversight and internal controls in place to ensure the accuracy of terrorism-related statistics included in its annual performance reports."
Date:
January 17, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
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
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
Issues Relating to Foreign Investment and Control of U.S. Airlines
Correspondence issued by the General Accounting Office with an abstract that begins "In May 2003, the Bush Administration proposed amending the legislation that currently restricts foreign ownership of U.S. airlines, raising the allowable percentage of total foreign ownership of voting stock in U.S. airlines from 25 to 49 percent. The Department of Transportation (DOT) suggested that implementing this amendment could provide significant benefits to U.S. consumers and airlines, particularly by providing access to additional capital, which would help the financial health of the industry. DOT and the Department of State also maintain that these new limitations would bring the United States in line with current foreign ownership laws of the European Union (EU). Concerned about the effect that changes in foreign ownership and control requirements might have on the aviation industry, national interests, and consumers--and recognizing that we examined this issue in 1992 when DOT earlier proposed increasing the level of foreign ownership--the Subcommittee on Aviation, Senate Committee on Commerce, Science, and Transportation asked us to discuss two related topics: (1) current proposals to revise U.S. limits on foreign ownership and control, including information on current shareholders and past examples of efforts by foreign interests to purchase significant equity in …
Date:
October 30, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes
Correspondence issued by the General Accounting Office with an abstract that begins "We evaluated fiscal year 2002 activity affecting distributors to the Airport and Airway Trust Fund (AATF)."
Date:
January 23, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
May 20 Oversight Hearing on the Internal Revenue Service--Questions for the Record
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the Internal Revenue Service's (IRS) accomplishments in the 5 years since the IRS Restructuring and Reform Act of 1998 was past. Specifically, GAO determined (1) how much money IRS has spent on upgrading its security, (2) whether the challenges associated with ensuring information security are technological or managerial, and (3) if IRS is taking sufficient steps to eliminate overpayments to the Earned Income Credit (EIC)."
Date:
June 27, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Wildland Fires: Forest Service's Removal of Timber Burned by Wildland Fires
Correspondence issued by the General Accounting Office with an abstract that begins "Wildland fires burned over 8 million acres during the 2000 wildfire season, making it one of the worst in the past 50 years. As a result, a National Fire Plan was implemented beginning in 2001 to better prevent, prepare for, respond to, and repair damage caused by wildland fires. In fiscal years 2001 through 2003, Congress provided $4.9 billion to the U.S. Department of Agriculture's (USDA) Forest Service to implement the National Fire Plan on land that it manages. Of this amount, Congress earmarked $212 million to fund the rehabilitation of land burned by wildland fires. In general, rehabilitation covers long-term efforts to improve lands unlikely to recover naturally from wildland fire damage. In some cases, rehabilitation may include removing timber from burnt land to, among other things, reduce hazardous fuels. Questions have been raised, however, about whether it is appropriate to use rehabilitation funds for removing such timber, which can be sold. Trees that are removed from National Forest System land can be either green and healthy or dead or dying as a result of disease or wildland fire. Depending on their value, the trees may be …
Date:
July 10, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Business Systems Modernization: Summary of GAO's Assessment of the Department of Defense's Initial Business Enterprise Architecture
Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) faces financial and related management problems that are pervasive, complex, long-standing, and deeply rooted in virtually all business operations throughout the department. These problems have impeded the department's ability to provide complete, reliable, and timely business information to the Congress, DOD managers, and other decision makers. Of the 25 areas on our governmentwide "high-risk" list, 6 are DOD program areas, and the department shares responsibility for 3 other high-risk areas that are governmentwide in scope. DOD's problems in each of these areas hinder the efficiency of operations, and leave the department vulnerable to fraud, waste, and abuse. For fiscal year 2003, DOD's information technology (IT) budget request was over $26 billion. More specifically, to support its business operations, DOD reports that it currently relies on about 2,300 systems, including accounting, acquisition, logistics, and personnel systems that will cost about $18 billion--nearly $5.2 billion for business systems and $12.8 billion primarily for business systems infrastructure--in fiscal year 2003 to operate, maintain, and modernize. As we have previously reported, this environment was not designed to be, but rather has evolved into, an overly complex and …
Date:
July 7, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library