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Financial Audit: IRS's Fiscal Years 2006 and 2005 Financial Statements
A letter report issued by the Government Accountability Office with an abstract that begins "Because of the significance of Internal Revenue Service (IRS) collections to overall 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 are reliable and (2) IRS management maintained effective internal controls. GAO also tests IRS's compliance with selected provisions of significant laws and regulations and its financial systems' compliance with the Federal Financial Management Improvement Act of 1996 (FFMIA)."
Date:
November 9, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Acquisitions: Tailored Approach Needed to Improve Service Acquisition Outcomes
A letter report issued by the Government Accountability Office with an abstract that begins "Department of Defense (DOD) obligations for service contracts rose from $82.3 billion in fiscal year 1996 to $141.2 billion in fiscal year 2005. DOD is becoming increasingly more reliant on the private sector to provide a wide range of services, including those for critical information technology and mission support. DOD must maximize its return on investment and provide the warfighter with needed capabilities and support at the best value for the taxpayer. GAO examined DOD's approach to managing services in order to (1) identify the key factors DOD should emphasize to improve its management of services and (2) assess the extent to which DOD's current approach exhibited these factors."
Date:
November 9, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Consumer-Directed Health Plans: Early Enrollee Experiences with Health Savings Accounts and Eligible Health Plans
A letter report issued by the Government Accountability Office with an abstract that begins "Health savings accounts (HSA) and the high-deductible health insurance plans that are eligible to be coupled with them are a new type of consumer-directed health plan attracting interest among employers and consumers. Employers and plan enrollees may contribute to tax-advantaged HSAs, and enrollees can use the accounts to pay for health care expenses. Because HSAs and HSA-eligible plans are new, there is interest in the experiences of plan enrollees, as well as in comparing the plan features and enrollee characteristics with those of traditional plans, such as preferred provider organization (PPO) plans. GAO reviewed (1) the financial features of HSA-eligible plans in comparison with those of traditional plans, (2) the characteristics of HSA-eligible plan enrollees in comparison with those of traditional plan enrollees, (3) HSA funding and use, and (4) enrollees' experiences with HSA-eligible plans. GAO analyzed data regarding HSA-eligible and traditional plans and enrollees from national employer health benefits surveys, three selected employers, and a national broker of health insurance. GAO compared Internal Revenue Service (IRS) data for tax filers reporting HSA contributions with corresponding data for all tax filers under 65 years old. GAO …
Date:
August 9, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Darfur Crisis: Progress in Aid and Peace Monitoring Threatened by Ongoing Violence and Operational Challenges
A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, violent conflict in Darfur, Sudan broke out between rebel groups, government troops, and government-supported Arab militias, known as the Janjaweed. The conflict has displaced about 2 million Darfurians and has so affected over 1.9 million others that they require assistance. Since October 2003, the U.S. government has provided humanitarian assistance in Darfur and supported African Union Mission in Sudan's (AMIS) efforts to fulfill a peace support mandate. This report reviews (1) U.S. humanitarian assistance provided to Darfur and the challenges that have been encountered and (2) African Union efforts to fulfill its mandate and challenges that have affected these efforts."
Date:
November 9, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Airline Deregulation: Reregulating the Airline Industry Would Likely Reverse Consumer Benefits and Not Save Airline Pensions
A letter report issued by the Government Accountability Office with an abstract that begins "The Airline Deregulation Act of 1978 phased out the government's control over fares and service and allowed market forces to determine the price and level of domestic airline service in the United States. The intent was to increase competition and thereby lead to lower fares and improved service. In 2005, GAO reported on the tenuous finances of some airlines that have led to bankruptcy and pension terminations, in particular among those airlines that predated deregulation (referred to as legacy airlines). The House Report accompanying the 2006 Department of Transportation (DOT) Appropriation Act expressed concern about airline pension defaults and charged GAO with analyzing the impact of reregulating the airline industry on reducing potential pension defaults by airlines. GAO subsequently agreed to address the pension issue within a broad assessment of the airline industry since deregulation. Specifically, GAO is reporting on, among other things, (1) broad airline industry changes since deregulation, (2) fare and service changes since deregulation, and (3) whether there is evidence that reregulation of entry and fares would benefit consumers or the airline industry, or save airline pensions. DOT agreed with the conclusions in …
Date:
June 9, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Homeland Security: Contract Management and Oversight for Visitor and Immigrant Status Program Need to Be Strengthened
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) has established a multibillion-dollar program--U.S. Visitor and Immigrant Status Indicator Technology (US-VISIT)--to control and monitor the pre-entry, entry, visa status, and exit of foreign visitors. To deliver system and other program capabilities, the program relies extensively on contractors, some of whom are managed directly by US-VISIT and some by other agencies (including both DHS agencies, such as Customs and Border Protection, and non-DHS agencies, such as the General Services Administration). Because of US-VISIT's heavy reliance on contractors to deliver program capabilities, GAO was asked to determine whether DHS has established and implemented effective controls for managing and overseeing US-VISIT-related contracts."
Date:
June 9, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
National Park Service: Opportunities Exist to Clarify and Strengthen Special Uses Permit Guidance on Setting Grazing Fees and Cost-Recovery
Correspondence issued by the Government Accountability Office with an abstract that begins "In our September 2005 report, Livestock Grazing: Federal Expenditures and Receipts Vary, Depending on the Agency and the Purpose of the Fee Charged, we reported that the National Park Service (Park Service) allowed livestock grazing on nearly 1.6 million acres at 31 park units. To manage grazing on their lands, the park units spent at least $410,000 in fiscal year 2004, which included activities such as fence maintenance, personnel, and monitoring resource conditions; they also collected about $196,000 in receipts from ranchers for the privilege of grazing livestock on Park Service lands. In fiscal year 2004, the park units retained about $192,000, or 98 percent, of the receipts collected. During the course of our work, we found that the park units were not consistently implementing the Park Service's special uses permit guidance for fee-setting and cost-recovery. This letter presents the results of our further evaluation of the park units' efforts to manage grazing permits on their lands and makes recommendations to strengthen the Park Service's guidance for setting fees, recovering costs, and retaining funds. This letter discusses (1) the fees that park units charge for grazing permits and …
Date:
February 9, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
FBI Trilogy: Responses to Posthearing Questions
Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to a Congressional request for additional information related to the May 2, 2006 Congressional hearing entitled FBI Oversight. Our responses are based largely on information contained in our published report, entitled Federal Bureau of Investigation: Weak Controls over Trilogy Project Led to Payment of Questionable Contractor Costs and Missing Assets, GAO-06-306."
Date:
June 9, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
FAA's Proposed Plan for Implementing a Reliability Centered Maintenance Process for Air Traffic Control Equipment
Correspondence issued by the Government Accountability Office with an abstract that begins "The Federal Aviation Administration's (FAA) Air Traffic Organization (ATO) is responsible for maintaining approximately 40,000 pieces of air traffic control equipment, such as radars, navigation beacons, communication systems, and instrument landing systems that are essential to the safe operation of the national airspace system (NAS). Currently, ATO engineers and technicians conduct routine maintenance, periodic inspections, and performance checks on air traffic control equipment to ensure that it functions properly. Recently, ATO identified another process called reliability centered maintenance (RCM) that it plans to add to the other methods it uses to maintain the equipment. RCM is a data-driven, analytical process used to determine the most value-added maintenance requirements that are needed to keep equipment functioning properly. RCM processes are used by federal and private organizations because they reduce unnecessary maintenance. ATO believes that RCM's data-driven analyses for identifying maintenance needs, combined with the equipment manufacturers' maintenance recommendations and engineers' knowledge of the air traffic control equipment, will enhance the ways that ATO maintains the equipment. Senate Report 109-109, which accompanied the Fiscal Year 2006 Appropriations Act for the Department of Transportation, asked us to analyze FAA's plans to …
Date:
November 9, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Children's Health Insurance: Recent HHS-OIG Reviews Inform the Congress on Improper Enrollment and Reductions in Low-Income, Uninsured Children
Correspondence issued by the Government Accountability Office with an abstract that begins "The Congress passed legislation creating the State Children's Health Insurance Program (SCHIP) in 1997 to reduce the number of uninsured children in families with incomes that are too high to qualify for Medicaid. For SCHIP, the Congress appropriated $40 billion over 10 years, with funds allotted annually to the 50 states, the District of Columbia, and the U.S. commonwealths and territories. States' participation in SCHIP is voluntary. States that do participate have three options in designing their SCHIP programs: expand the Medicaid program to include SCHIP-eligible children, develop a separate child health insurance program, or maintain a program that combines both of these options. Financed jointly by the states and the federal government, SCHIP offers a strong incentive for states to participate by offering a higher federal matching rate--that is, the federal government pays a larger proportion of program expenditures--than the Medicaid program. While this incentive encourages efforts to reduce the number of uninsured children through state participation in SCHIP, there have been concerns that states might inappropriately enroll Medicaid-eligible children in SCHIP and thus obtain higher federal matching funds than allowed under Medicaid. In addition, there has …
Date:
March 9, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Immigration Benefits: Fifteenth Report Required by the Haitian Refugee Immigration Fairness Act of 1998
Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to certain requirements of the Haitian Refugee Immigration Fairness Act (HRIFA) of 1998 that authorized certain Haitian nationals and their dependents to apply to adjust their status to lawful permanent residence. Section 902 (k) of the act requires the Comptroller General to report every 6 months on the number of Haitian nationals who have applied and been approved to adjust their status to lawful permanent residence. The reports are to contain a breakdown of the number of Haitians who applied and the number who were approved as asylum applicants, parolees, children without parents, orphaned children, or abandoned children; or as the eligible dependents of these applicants, including spouses, children, and unmarried sons or daughters. Reports are to be provided until all applications have been finally adjudicated. This is our fifteenth report. Our objectives for this report were to determine (1) the number and categories of applicants who filed applications with USCIS or EOIR and (2) the number and categories of applicants whose applications were approved by United States Citizenship and Immigration Services (USCIS) or the Executive Office for Immigration Review (EOIR)."
Date:
November 9, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Darfur Crisis: Death Estimates Demonstrates Severity of Crisis, but Their Accuracy and Credibility Could Be Enhanced
A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, violent conflict in Darfur, Sudan, broke out between rebel groups and government troops and government-supported Arab militias. While few would dispute that many thousands of Darfur civilians have died, less consensus exists about the total number of deaths attributable to the crisis. Estimates by the Department of State (State) and other parties report death tolls up to about 400,000 for varying populations and periods of time between February 2003 and August 2005. Based on the views of experts convened by GAO and the National Academy of Sciences, interviews with estimate authors, and a review of relevant literature, this report (1) evaluates six Darfur death estimates, (2) identifies general challenges to estimating deaths in such crises, and (3) discusses measures to improve death estimates."
Date:
November 9, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Anthrax: Federal Agencies Have Taken Some Steps to Validate Sampling Methods and to Develop a Next-Generation Anthrax Vaccine
Testimony issued by the Government Accountability Office with an abstract that begins "GAO has done many studies over the past 7 years on anthrax vaccine safety and anthrax detection methods. GAO has reported the lack of validated methods for detecting anthrax contamination and has recommended a coordinated approach to improving the overall process for detecting anthrax that included a probability-based sampling strategy. GAO also reported that the vaccine has not been adequately tested on humans; no studies have been done to determine the optimum number of doses; the long-term safety has not been studied and data on short-term reactions are limited; however, women report higher rates of reactions than do men. Given these problems, GAO recommended the development, of a better, alternative vaccine."
Date:
May 9, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Federal Emergency Management Agency: Factors for Future Success and Issues to Consider for Organizational Placement
Testimony issued by the Government Accountability Office with an abstract that begins "The size and strength of hurricane Katrina resulted in one of the largest natural disasters in our nation's history and raised major questions about our nation's readiness and ability to respond to catastrophic disasters. GAO has a large body of completed and ongoing work on a range of issues relating to all phases of the preparation, response, recovery, and rebuilding efforts related to hurricane Katrina as well as a wealth of historical experience in reviewing the federal government's response to disasters and catastrophic events. A great deal of attention has been focused on lessons learned from the 2005 hurricane season and many recommendations have been advanced on how to improve the nation's preparedness and ability to effectively respond to catastrophic disasters. GAO's testimony today describes some factors for success and other issues that Congress may wish to consider as it determines what changes to make, including those of the Federal Emergency Management Agency's (FEMA) organizational placement, to improve the nation's readiness and ability to respond effectively to major disasters, including catastrophic disasters, regardless of cause."
Date:
May 9, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Packers and Stockyards Programs: Continuing Problems with GIPSA Investigations of Competitive Practices
Testimony issued by the Government Accountability Office with an abstract that begins "GAO discussed before Congress the U.S. Department of Agriculture's (USDA) management and oversight of the Packers and Stockyards Act. Within USDA, the Grain Inspection, Packers and Stockyards Administration (GIPSA) is responsible for administering the Packers and Stockyards Act and investigating concerns about unfair and anticompetitive practices in the $90 billion livestock market. Prior reports issued by the USDA Office of Inspector General (OIG) and our office have identified weaknesses in GIPSA's investigation and enforcement activities, and recommended actions to address them. A more recent OIG report shows that, in several key areas, GIPSA still has not taken sufficient steps to address those recommendations. This testimony focuses on our prior work and discusses (1) factors that have affected GIPSA's ability to investigate concerns about anticompetitive practices, (2) GIPSA's actions to address our recommendations and areas where their efforts have fallen short, and (3) challenges and other issues we believe GIPSA should consider as it moves to further strengthen its capacity to address competitiveness issues."
Date:
March 9, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Aviation Security: Significant Management Challenges May Adversely Affect Implementation of the Transportation Security Administration's Secure Flight Program
Testimony issued by the Government Accountability Office with an abstract that begins "After the events of September 11, 2001, Congress created the Transportation Security Administration (TSA) and directed it to assume the function of passenger prescreening--or the matching of passenger information against terrorist watch lists to identify persons who should undergo additional security scrutiny--for domestic flights, which is currently performed by the air carriers. To do so, TSA is developing Secure Flight. This testimony covers TSA's progress and challenges in (1) developing, managing, and overseeing Secure Flight; (2) coordinating with key stakeholders critical to program operations; (3) addressing key factors that will impact system effectiveness; and (4) minimizing impacts on passenger privacy and protecting passenger rights. This testimony includes information on areas of congressional interest that GAO has previously reported on."
Date:
February 9, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Financial Management: Challenges Remain in Meeting Requirements of the Improper Payments Information Act
Testimony issued by the Government Accountability Office with an abstract that begins "Improper payments are a longstanding, widespread, and significant problem in the federal government. The Congress enacted the Improper Payments Information Act of 2002 (IPIA) to address this issue. Fiscal year 2005 marked the second year that federal agencies governmentwide were required to report improper payment information under IPIA. One result of IPIA has been increased visibility over improper payments by requiring federal agencies to identify programs and activities susceptible to improper payments, estimate the amount of their improper payments, and report on the amounts of improper payments and their actions to reduce them in their annual performance and accountability reports (PAR). GAO was asked to testify on the progress being made by agencies in complying with requirements of IPIA and the magnitude of improper payments. As part of the review, GAO looked at (1) the extent to which agencies have performed risk assessments, (2) the annual amount of improper payments estimated, and (3) the amount of improper payments recouped through recovery audits."
Date:
March 9, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
NASA's System for Tracking Foreign Contracts and Subcontracts
Correspondence issued by the Government Accountability Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) is the nation's leading research and development organization in the fields of space and aeronautics. Each year, NASA spends almost 90 percent of its annual budget on the acquisition of supplies and services in order to fulfill the agency's mission to pioneer the future in space exploration, scientific discovery, and aeronautics research. NASA purchases these supplies and services from both U.S. and foreign contractors. Although most contracts were awarded to U.S. contractors, NASA, in fiscal year 2004, also awarded contracts to vendors in 23 countries. The National Aeronautics and Space Administration Authorization Act of 2005 requires the NASA Administrator to annually report to Congress on NASA's contracts and subcontracts performed overseas and purchases from foreign entities. The report should also indicate contracts and subcontracts and their dollar values for goods and services that are only available from foreign sources as well as items and their dollar values for which the Buy American Act was waived pursuant to obligations of the United States under international agreements. According to the reporting requirement, the first annual report is due no later than January 2007. …
Date:
November 9, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Collection Plan Guidelines for Project Curators
This report is part of the Web-at-Risk project. These policy and planning documents typically guide collection management within libraries and archives. Some familiar concepts and practices from collection development for non-digital materials easily transfer to collection development for web-based materials while some new concepts and unfamiliar practices are introduced. To effectively manage web collections, it is good practice to either create new policies and plans or modify existing collection policies and plans.
Date:
May 9, 2006
Creator:
Murray, Kathleen R. & Hsieh, Inga K.
Object Type:
Report
System:
The UNT Digital Library
Remaining Sites Verification Package for 132-D-2, 117-D Filter Building, Waste Site Reclassification Form 2005-024
The 132-D-2 site (117-D Filter Building) and associated below-grade ductwork were decommissioned and demolished in two phases in 1985 and 1986, with a portion of the rubble left in situ beneath clean fill at least 1 m (3.3 ft) thick. Decommissioning included removal of contaminated equipment, including filters. Residual concentrations support future land uses that can be represented by a rural-residential scenario and pose no threat to groundwater or the Columbia River based on RESRAD modeling.
Date:
May 9, 2006
Creator:
Carlson, R. A.
Object Type:
Report
System:
The UNT Digital Library
Remaining Sites Verification Package for 132-D-3, 1608-D Effluent Pumping Station, Waste Site Reclassification Form 2005-033
Decommissioning and demolition of the 132-D-3 site, 1608-D Effluent Pumping Station was performed in 1986. Decommissioning included removal of equipment, water, and sludge for disposal as radioactive waste. The at- and below-grade structure was demolished to at least 1 m below grade and the resulting rubble buried in situ. The area was backfilled to grade with at least 1 m of clean fill and contoured to the surrounding terrain. Residual concentrations support future land uses that can be represented by a rural-residential scenario and pose no threat to groundwater or the Columbia River based on RESRAD modeling.
Date:
May 9, 2006
Creator:
Carlson, R. A.
Object Type:
Report
System:
The UNT Digital Library
On CO2 Behavior in the Subsurface, Following Leakage from a Geologic Storage Reservoir
The amounts of CO2 that would need to be injected intogeologic storage reservoirs to achieve a significant reduction ofatmospheric emissions are very large. A 1000 MWe coal-fired power plantemits approximately 30,000 tonnes of CO2 per day, 10 Mt per year(Hitchon, 1996). When injected underground over a typical lifetime of 30years of such a plant, the CO2 plume may occupy a large area of order 100km2 or more, and fluid pressure increase in excess of 1 bar(corresponding to 10 m water head) may extend over an area of more than2,500 km2 (Pruess, et al., 2003). The large areal extent expected for CO2plumes makes it likely that caprock imperfections will be encountered,such as fault zones or fractures, which may allow some CO2 to escape fromthe primary storage reservoir. Under most subsurface conditions oftemperature and pressure, CO2 is buoyant relative to groundwaters. If(sub-)vertical pathways are available, CO2 will tend to flow upward and,depending on geologic conditions, may eventually reach potablegroundwater aquifers or even the land surface. Leakage of CO2 could alsooccur along wellbores, including pre-existing and improperly abandonedwells, or wells drilled in connection with the CO2 storage operations.The pressure increases accompanying CO2 injection will give rise tochanges in effective stress that could cause …
Date:
February 9, 2006
Creator:
Pruess, Karsten
Object Type:
Report
System:
The UNT Digital Library
Complete chloroplast genome of Trachelium caeruleum: extensiverearrangements are associated with repeats and tRNAs
Chloroplast genome structure, gene order and content arehighly conserved in land plants. We sequenced the complete chloroplastgenome sequence of Trachelium caeruleum (Campanulaceae) a member of anangiosperm family known for highly rearranged chloroplast genomes. Thetotal genome size is 162,321 bp with an IR of 27,273 bp, LSC of 100,113bp and SSC of 7,661 bp. The genome encodes 115 unique genes, with 19duplicated in the IR, a tRNA (trnI-CAU) duplicated once in the LSC and aprotein coding gene (psbJ) duplicated twice, for a total of 137 genes.Four genes (ycf15, rpl23, infA and accD) are truncated and likelynonfunctional; three others (clpP, ycf1 and ycf2) are so highly divergedthat they may now be pseudogenes. The most conspicuous feature of theTrachelium genome is the presence of eighteen internally unrearrangedblocks of genes that have been inverted or relocated within the genome,relative to the typical gene order of most angiosperm chloroplastgenomes. Recombination between repeats or tRNAs has been suggested as twomeans of chloroplast genome rearrangements. We compared the relativenumber of repeats in Trachelium to eight other angiosperm chloroplastgenomes, and evaluated the location of repeats and tRNAs in relation torearrangements. Trachelium has the highest number and largest repeats,which are concentrated near inversion endpoints or other rearrangements.tRNAs occur at …
Date:
January 9, 2006
Creator:
Haberle, Rosemarie C.; Fourcade, Matthew L.; Boore, Jeffrey L. & Jansen, Robert K.
Object Type:
Article
System:
The UNT Digital Library
Elastic Scattering of Low-Energy Electrons byTetrahydrofuran
We present the results of ab initio calculations for elasticelectron scattering by tetrahydrofuran (THF) using the complex Kohnvariational method. We carried out fixed-nuclei calculations at theequilibrium geometry of the target molecule for incident electronenergies up to 20 eV. The calculated momentum transfer cross sectionsclearly reveal the presence of broad shape resonance behavior in the 8-10eV energy range, in agreement with recent experiments. The calculateddifferential cross sections at 20 eV, which include the effects of thelong-range electron-dipole interaction, are alsofound to be in agreementwith the most recent experimental findings.
Date:
May 9, 2006
Creator:
Trevisan, Cynthia S.; Orel, Ann E. & Rescigno, Thomas N.
Object Type:
Article
System:
The UNT Digital Library