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Information Resource Management Internal Control Issues (open access)

Information Resource Management Internal Control Issues

Correspondence issued by the Government Accountability Office with an abstract that begins "In a recently completed report for Congress, we evaluated how the U.S. Department of Agriculture's (USDA) Rural Housing Service (RHS) makes eligibility determinations for its rural housing programs. As part of that review, we used 2000 census data to determine the populations of the rural areas that received RHS housing program loans and grants. We obtained information on the RHS loans and grants provided to communities, from October 1998 through April 2004, from databases maintained by USDA's Information Resource Management (IRM) in St. Louis, Missouri. As with any system, the accuracy of the data and the process used for entry affects reliability and usefulness for management and reporting purposes. During our review, we identified several issues that raised concerns about the accuracy of the information in the IRM databases. For example, while we originally intended to geocode (that is, match) 5 years of the national RHS housing loan and grant portfolio to specific communities, the time needed to ensure the reliability of the data required us to limit much of our analysis to five states (Arizona, California, Maryland, Massachusetts, and Ohio). This report is a follow-up on our …
Date: March 10, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Catalogue of Federal Insurance Activities (open access)

Catalogue of Federal Insurance Activities

Correspondence issued by the Government Accountability Office with an abstract that begins "The federal government assumes insurance risk for a wide range of activities that are funded through numerous federal budget accounts and administered by a variety of federal organizations. For some activities, such as those funded through the National Flood Insurance account, the federal government assumes the entire insurance risk. The federal government also assumes part of the risk for insurance activities that are administered by state and local governments--for example, those funded through the Unemployment Trust Fund or that are partly underwritten by private insurers, such as those funded through the Special Workers' Compensation Expenses account. These insurance risks, whether fully or partially assumed by the federal government, are in lines of insurance that private insurers also recognize: health, life, disability, and property/casualty insurance. The federal government has generally assumed insurance risks for at least two reasons. First, the government may step in when insurance is not widely available because private insurers cannot collectively absorb or affordably price the insurance risk. For example, when private insurers were unable to offer affordable terrorism insurance in the aftermath of September 11, 2001, the federal government created a terrorism insurance program. …
Date: March 4, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Payment Processing: Documentation Procedures For Electronic Billing and Payment Under the Families First Personal Property Program (open access)

Payment Processing: Documentation Procedures For Electronic Billing and Payment Under the Families First Personal Property Program

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a Department of the Army request for our views on whether certain payment procedures included in the Defense Department's (DOD) proposed Families First Personal Property Program conform with relevant criteria in GAO's Policy and Procedures Manual for Guidance of Federal Agencies. Families First is a DOD initiative to reengineer its processes for transporting household goods and personal property for its service members and civilians. Army's request is in response to a Defense Finance and Accounting Service (DFAS) recommendation that DOD seek our views specifically on whether the proposed procedures for electronic billing and payment meet the supporting documentation requirements in Title VII of GAO's Policy and Procedures Manual for Guidance of Federal Agencies. While the General Services Administration (GSA) is responsible for issuing federal regulations for transportation, including moves of household goods and personal property as well as agency prepayment and postpayment audit requirements for transportation payments, we are responsible for issuing fiscal guidance based on authorities in the U.S. Code. We considered DOD's proposed process of electronic billing and payment in light of our requirements established in Title VII for disbursements and related …
Date: March 31, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Activities of the Amtrak Inspector General (open access)

Activities of the Amtrak Inspector General

Correspondence issued by the Government Accountability Office with an abstract that begins "In a prior report we suggested that the consolidation of certain offices of inspectors general (IG) could strengthen the independence, efficiency, and effectiveness of the IGs in the federal government. Based on the potential for benefits and the similarities in their basic missions, we identified the Amtrak Office of Inspector General and the Department of Transportation (DOT) Office of Inspector General as among those Congress might consider for consolidation. We reported that by consolidating the office of the Amtrak IG with the larger DOT IG office, the resulting office would have a larger budget and more staff with which to achieve its mission. Potential benefits include an increased ability to improve the allocation of human and financial resources and to attract and retain an adequate and skilled workforce. We concluded that consolidation of smaller IG offices, if implemented properly with specific plans to mitigate potential weaknesses, is a means of achieving economies of scale and greater independence and of providing critical mass and range of skills, particularly given the ever increasing need for technical staff with specialized skills. This report responds to a Congressional request that, building on …
Date: March 4, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
U.S. Commission on Civil Rights: Deficiencies Found in Financial Management and Internal Controls (open access)

U.S. Commission on Civil Rights: Deficiencies Found in Financial Management and Internal Controls

Correspondence issued by the Government Accountability Office with an abstract that begins "The United States Commission on Civil Rights (Commission) was first established in 1957 as the Commission on Civil Rights. The Commission's life was extended in 1983 and reestablished again in 1994 with its current name. The Commission's purpose is to collect and study information on discrimination or denials of equal protection of the laws because of race, color, religion, sex, age, disability, or national origin, or in the administration of justice in such areas as voting rights, enforcement of federal civil rights laws, and equal opportunity in education, employment, and housing. The Commission has been subject to long-standing congressional concerns over the adequacy of its management practices and procedures, concerns that were reinforced by several GAO reports. In July 1997, we issued a report in which we found broad management problems at the Commission, including limited awareness of how its resources were used. In more recent studies, we found that the Commission lacked good project management and transparency in its contracting procedures and needed improved strategic planning. As a result of these reports and other concerns, we conducted additional work at the Commission. Specifically, Congress asked us to …
Date: March 7, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Air Force Assessment of the Joint Strike Fighter's Aerial Refueling Method (open access)

Air Force Assessment of the Joint Strike Fighter's Aerial Refueling Method

Correspondence issued by the Government Accountability Office with an abstract that begins "The Joint Strike Fighter (JSF) acquisition program is estimated to cost $245 billion to develop and produce three variants of stealthy fighter aircraft--a conventional takeoff and landing variant for the Air Force, an aircraft carrier variant for the Navy, and a short take-off and vertical landing variant for the Marine Corps and Air Force. A major goal of the JSF program is to reduce costs by maximizing commonality among variants. However, the Air Force conventional variant is being designed with a different aerial refueling method than those used by the two other JSF variants. U.S. fighters use two different methods for aerial refueling. Air Force fixed-wing aircraft are all currently fueled by a boom that extends from a tanker aircraft and is guided into a receptacle. The Navy and Marine Corps fighters use a probe that extends from the fighter to receive fuel when inserted into a drogue, which is a basket-like device on the end of a hose that extends from the tanker. The Senate Armed Services Committee directed that we (1) examine the rationale behind the Air Force refueling decision for its JSF version, (2) determine …
Date: March 14, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Social Security Reform: Early Action Would be Prudent (open access)

Social Security Reform: Early Action Would be Prudent

Testimony issued by the Government Accountability Office with an abstract that begins "Social Security is the foundation of the nation's retirement income system, helping to protect the vast majority of American workers and their families from poverty in old age. However, it is much more than a retirement program, also providing millions of Americans with disability insurance and survivors' benefits. Over the long term, as the baby boom generation retires and as Americans continue to live longer and have fewer children, Social Security's financing shortfall presents a major program solvency and sustainability challenge that is widening as time passes. The House Committee on Ways and Means asked GAO to discuss the need for Social Security reform. This testimony addresses the nature of Social Security's long-term financing problem and why it would be prudent for Congress to take action sooner rather than later. This testimony also notes the broader context in which reform proposals should be considered and the criteria that GAO has recommended as a basis for analyzing any Social Security reform proposals."
Date: March 9, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Management Report: Review of Controls over Safeguarding Taxpayer Receipts and Information at the Brookhaven Service Center Campus (open access)

Management Report: Review of Controls over Safeguarding Taxpayer Receipts and Information at the Brookhaven Service Center Campus

Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to a Congressional request that, in conjunction with our audit of the Internal Revenue Service's (IRS) fiscal year 2004 financial statements, we review the agency's procedures for handling and processing receipts and taxpayer information at the Brookhaven service center campus. As a result of the increased percentage of taxpayers filing returns electronically, IRS designed a detailed business plan to reduce the number of service center campuses that process paper returns. In fiscal year 2004, Brookhaven became the first service center campus to downsize its submission processing function, leading to changes in its operations and a significant reduction in the volume of taxpayer receipts and information processed. Congress requested this review in light of these significant changes in operations and IRS's desire to benefit from the Brookhaven experience in planning for future submission processing rampdowns. Specifically, we were asked to (1) review the policies and procedures IRS developed to safeguard and process taxpayer receipts and information at the modified Brookhaven operation and (2) offer recommendations, if any, for improving internal controls at Brookhaven and at other submission processing centers that will undergo future rampdowns. To accommodate …
Date: March 10, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Department of Education's Update of the State and Other Tax Allowance for Student Aid Award Year 2005-2006 (open access)

Department of Education's Update of the State and Other Tax Allowance for Student Aid Award Year 2005-2006

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a Congressional request concerning our January 21, 2005, report Student Financial Aid: Need Determination Could Be Enhanced through Improvements in Education's Estimate of Applicants' State Tax Payments (GAO-05-105). The Department of Education (Education) proposed an update to the state and other tax allowance, a part of the federal need analysis for student financial aid. Most federal aid, including Pell Grants and student loans, and some state and institutional aid are awarded based on a student's cost of attendance less the student's and/or family's ability to pay these costs--known as the expected family contribution (EFC). The allowance, which accounts for the amount of state and other nonfederal taxes paid by students and families, effectively reduces the EFC. Education proposed to update the allowance on the basis of information compiled by the Internal Revenue Service's Statistics of Income (SOI) Division, specifically state and other taxes paid by taxpayers and reported on their federal income tax returns for tax year 2000. Our January 2005 report discussed (1) the factors that had affected the updating of the tax data on which the allowance is based, (2) the effects …
Date: March 22, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Homeland Security: Performance of Foreign Student and Exchange Visitor Information System Continues to Improve, But Issues Remain (open access)

Homeland Security: Performance of Foreign Student and Exchange Visitor Information System Continues to Improve, But Issues Remain

Testimony issued by the Government Accountability Office with an abstract that begins "The Student and Exchange Visitor Information System (SEVIS) is an Internet-based system run by the Department of Homeland Security (DHS) to collect and record information on foreign students, exchange visitors, and their dependents--before they enter the United States, when they enter, and during their stay. GAO has reported (GAO-04-690) that although the system had a number of performance problems during the first year that its use was required, several SEVIS performance indicators were positive at that time (June 2004). Nonetheless, some problems were still being reported by educational organizations. In addition, concerns have been raised that the number of international students and exchange visitors coming to the United States has been negatively affected by the U.S. visa process. Accordingly, the Congress asked GAO to testify on its work on SEVIS and related issues. This testimony is based on its June 2004 report, augmented by more recent GAO work, reports that we issued in February 2004 and 2005 on student and visiting scholar visa processing, and related recent research by others."
Date: March 17, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Veterans Health Care: VA's Medical Support Role in Emergency Preparedness (open access)

Veterans Health Care: VA's Medical Support Role in Emergency Preparedness

Correspondence issued by the Government Accountability Office with an abstract that begins "Since the terrorist attacks on September 11, 2001, the Department of Veterans Affairs (VA) has increased its efforts to plan for and respond to national emergencies, including acts of terrorism and natural disasters. Additionally, in August 2004, the Federal Bureau of Investigation and the Department of Homeland Security announced that military and VA medical facilities were potential terrorist targets. In light of military casualties from conflicts in Afghanistan and Iraq and continued threats of terrorist incidents, Congress asked us to review VA's medical support role in emergency preparedness. Specifically, we agreed to provide information on the following questions: (1) What is VA's role in providing medical support within the U.S. to military personnel in wartime and during national emergencies? (2) What actions has VA taken to improve its internal emergency preparedness to ensure that it is ready to maintain continuity of operations and provision of medical services to veterans? (3) What is VA's role in participating in emergency medical response measures with other federal, state, and local agencies?"
Date: March 23, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federal Mandates: Identification Process Is Complex and Federal Agency Roles Vary (open access)

Federal Mandates: Identification Process Is Complex and Federal Agency Roles Vary

A statement of record issued by the Government Accountability Office with an abstract that begins "The Unfunded Mandate Reform Act of 1995 (UMRA) was enacted to address concerns expressed by state and local governments about federal statutes and regulations that require nonfederal parties to expend resources to achieve legislative goals without being provided funding to cover the costs. Over the past 10 years, Congress has at various times considered legislation that would amend various aspects of UMRA. This testimony is based on GAO's report, Unfunded Mandates: Analysis of Reform Act Coverage (GAO-04-637, May 12, 2004). Specifically, this testimony addresses (1) the process used to identify federal mandates and what are federal agencies' roles, (2) statutes and rules that contained federal mandates under UMRA, and (3) statutes and rules that were not considered mandates under UMRA but may be perceived to be "unfunded mandates" by certain affected parties."
Date: March 8, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Unmanned Aerial Vehicles: Improved Stategic and Acquisition Planning Can Help Address Emerging Challenges (open access)

Unmanned Aerial Vehicles: Improved Stategic and Acquisition Planning Can Help Address Emerging Challenges

Testimony issued by the Government Accountability Office with an abstract that begins "The current generation of unmanned aerial vehicles (UAV) has been under development for defense applications since the 1980s, and as the Department of Defense (DOD) transforms its military operations, UAVs are becoming increasingly vital. Today's testimony identifies (1) GAO's preliminary observations on operational successes and emerging challenges from ongoing GAO work reviewing UAV current operations, (2) the extent to which DOD has developed a strategic plan and oversight body to manage its investment in UAVs, and (3) lessons from GAO's prior work that can be used to promote the efficient development, fielding, and operational use of UAVs."
Date: March 9, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Veterans Affairs Homeless Programs: Implementation of the Transitional Housing Loan Guarantee Program (open access)

Veterans Affairs Homeless Programs: Implementation of the Transitional Housing Loan Guarantee Program

Correspondence issued by the Government Accountability Office with an abstract that begins "In 1998, Congress passed the Veterans Programs Enhancement Act, which authorized the Department of Veterans Affairs (VA) to establish a new loan guarantee program for the construction or rehabilitation of multifamily transitional housing projects specifically designed to provide housing for homeless veterans. The program is intended to increase the amount of housing available, as well as provide other services to encourage addiction recovery and reestablish work and social relationships. GAO was asked to examine why no multifamily housing projects are operational, given that the VA's loan guarantee program was authorized 6 years ago. Specifically, GAO was asked to provide information on (1) actions VA has taken to implement the Transitional Housing Loan Guarantee Program and (2) issues that have affected program implementation."
Date: March 16, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Rebuilding Iraq: Preliminary Observations on Challenges in Transferring Security Responsibilities to Iraqi Military and Police (open access)

Rebuilding Iraq: Preliminary Observations on Challenges in Transferring Security Responsibilities to Iraqi Military and Police

Testimony issued by the Government Accountability Office with an abstract that begins "Since the fall of the former Iraq regime in April 2003, the multinational force has been working to develop Iraqi military and police forces capable of maintaining security. To support this effort, the United States provided about $5.8 billion in 2003-04 to develop Iraq's security capability. In February 2005, the president requested a supplemental appropriation with an additional $5.7 billion to accelerate the development of Iraqi military and police forces. GAO provides preliminary observations on (1) the strategy for transferring security responsibilities to Iraqi military and police forces; (2) the data on the status of forces, and (3) challenges that the Multi-National Force in Iraq faces in transferring security missions to these forces. To prepare this statement, GAO used unclassified reports, status updates, security plans, and other documents from the Departments of Defense and State. GAO also used testimonies and other statements for the record from officials such as the Secretary of Defense. In addition, GAO visited the Iraqi police training facility in Jordan."
Date: March 14, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Human Capital: Observations on Final DHS Human Capital Regulations (open access)

Human Capital: Observations on Final DHS Human Capital Regulations

Testimony issued by the Government Accountability Office with an abstract that begins "People are critical to any agency transformation, such as the one envisioned for the Department of Homeland Security (DHS). They define an agency's culture, develop its knowledge base, and are its most important asset. Thus, strategic human capital management at DHS can help it marshal, manage, and maintain the people and skills needed to meet its critical mission. Congress provided DHS with significant flexibility to design a modern human capital management system. DHS and the Office of Personnel Management (OPM) have now jointly released the final regulations on DHS's new human capital system. Last year, with the release of the proposed regulations, GAO observed that many of the basic principles underlying the regulations were consistent with proven approaches to strategic human capital management and deserved serious consideration. However, some parts of the human capital system raised questions for DHS, OPM, and Congress to consider in the areas of pay and performance management, adverse actions and appeals, and labor management relations. GAO also identified multiple implementation challenges for DHS once the final regulations for the new system were issued. This testimony provides overall observations on DHS's intended human capital …
Date: March 2, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Unfunded Mandates: Views Vary About Reform Act's Strengths, Weaknesses, and Options for Improvement (open access)

Unfunded Mandates: Views Vary About Reform Act's Strengths, Weaknesses, and Options for Improvement

Other written product issued by the Government Accountability Office with an abstract that begins "This is Appendix IV for GAO-05-454, entitled "Unfunded Mandates: Views Vary About Reform Act's Strengths, Weaknesses, and Options for Improvement.""
Date: March 31, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Acquisitions: Future Combat Systems Challenges and Prospects for Success (open access)

Defense Acquisitions: Future Combat Systems Challenges and Prospects for Success

Testimony issued by the Government Accountability Office with an abstract that begins "FCS is the core of Army efforts to create a lighter, more agile, capable force: a $108 billion investment to provide a new generation of 18 manned and unmanned ground vehicles, air vehicles, sensors, and munitions linked by an information network. Although system development and demonstration began in May 2003, the program was restructured in July 2004, including processes to make FCS capabilities available to current forces. GAO has been asked to assess (1) FCS technical and managerial challenges; (2) prospects for delivering FCS within cost and scheduled objectives; and (3) options for proceeding."
Date: March 16, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Meeting Energy Demand in the 21st Century: Many Challenges and Key Questions (open access)

Meeting Energy Demand in the 21st Century: Many Challenges and Key Questions

Testimony issued by the Government Accountability Office with an abstract that begins "Plentiful, relatively inexpensive energy has been the backbone of much of modern America's economic prosperity and the activities that essentially define our way of life. The energy systems that have made this possible, however, are showing increasing signs of strain and instability, and the consequences of our energy choices on the natural environment are becoming more apparent. The reliable energy mainstay of the 20th century seems less guaranteed in the 21st century. As a nation, we have witnessed profound growth in the use of energy over the past 50 years--nearly tripling our energy use in that time. Although the United States accounts for only 5 percent of the world's population, we now consume about 25 percent of the energy used each year worldwide. Looking into the future, the Energy Information Administration (EIA) estimates that U.S. energy demand could increase by about another 30 percent over the next 20 years. To aid the subcommittee as it evaluates U.S. energy policies, GAO agreed to provide its views on energy supplies and energy demand as well as observations that have emerged from its energy work. This testimony is based on GAO's …
Date: March 16, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
United Nations: Sustained Oversight Is Needed for Reforms to Achieve Lasting Results (open access)

United Nations: Sustained Oversight Is Needed for Reforms to Achieve Lasting Results

Testimony issued by the Government Accountability Office with an abstract that begins "The U.N. regular budget for the 2004-2005 biennium exceeded $3 billion for the first time. In light of the organization's increasing demands, the U.N. Secretary General and member states have called on the Secretariat to better define priorities and eliminate outdated activities. In response, the Secretary General launched major reform initiatives in 1997 and 2002, and we reported on the status of these efforts in February 2004. Audits and investigations of the U.N. Oil for Food program have also brought attention to recurring management weaknesses. As the largest financial contributor to the United Nations, the United States has a strong interest in the completion of the Secretary General's reforms. GAO provides observations on areas for U.N. reform based on our 2004 report and our continuing review of the Oil for Food program, including our analysis of internal audit reports and other documents."
Date: March 2, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Army National Guard: Inefficient, Error-Prone Process Results in Travel Reimbursement Problems for Mobilized Soldiers (open access)

Army National Guard: Inefficient, Error-Prone Process Results in Travel Reimbursement Problems for Mobilized Soldiers

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony outlines (1) the impact of the recent increased operational tempo on the process used to reimburse Army Guard soldiers for travel expenses and the effect that travel reimbursement problems have had on soldiers and their families; (2) the adequacy of the overall design of controls over the processes, human capital, and automated systems relied on for Army Guard travel reimbursements; (3) whether the Department of Defense's (DOD) current efforts to automate its travel reimbursement process will resolve the problems identified; and (4) other DOD actions to improve the accuracy and timeliness of Army Guard travel reimbursements."
Date: March 16, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Acquisitions: Future Combat Systems Challenges and Prospects for Success (open access)

Defense Acquisitions: Future Combat Systems Challenges and Prospects for Success

Testimony issued by the Government Accountability Office with an abstract that begins "FCS is the core of Army efforts to create a lighter, more agile, capable force: a $108 billion investment to provide a new generation of 18 manned and unmanned ground vehicles, air vehicles, sensors, and munitions linked by an information network. Although system development and demonstration began in May 2003, the program was restructured in July 2004, including processes to make FCS capabilities available to current forces. GAO has been asked to assess (1) FCS technical and managerial challenges; (2) prospects for delivering FCS within cost and scheduled objectives; and (3) options for proceeding."
Date: March 15, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Digests of Appropriations Law Decisions and Opinions (October 2003 to December 2004) (open access)

Digests of Appropriations Law Decisions and Opinions (October 2003 to December 2004)

Other written product issued by the Government Accountability Office with an abstract that begins "GAO published digests of appropriations law decisions and opinions for the months of October 2003 through December 2004."
Date: March 1, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Human Capital: Preliminary Observations on Proposed DOD National Security Personnel System Regulations (open access)

Human Capital: Preliminary Observations on Proposed DOD National Security Personnel System Regulations

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) new human resources management system--the National Security Personnel System (NSPS)--will have far-reaching implications for the management of the department and for civil service reform across the federal government. The National Defense Authorization Act for Fiscal Year 2004 gave DOD significant authorities to redesign the rules, regulations, and processes that govern the way that more than 700,000 defense civilian employees are hired, compensated, promoted, and disciplined. In addition, NSPS could serve as a model for governmentwide transformation in human capital management. However, if not properly designed and effectively implemented, it could severely impede progress toward a more performance- and results-based system for the federal government as a whole. On February 14, 2005, the Secretary of Defense and Acting Director of the Office of Personnel Management (OPM) released for public comment the proposed NSPS regulations. This testimony (1) provides GAO's preliminary observations on selected provisions of the proposed regulations, (2) discusses the challenges DOD faces in implementing the new system, and (3) suggests a governmentwide framework to advance human capital reform."
Date: March 15, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library