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First-principles theory of metal-alkaline earth oxide interfaces (open access)

First-principles theory of metal-alkaline earth oxide interfaces

Article on the first-principles theory of metal-alkaline earth oxide interfaces.
Date: June 21, 2006
Creator: Nuñez, Matías & Buongiorno Nardelli, Marco
Object Type: Article
System: The UNT Digital Library
Responses to Post Hearing Questions (open access)

Responses to Post Hearing Questions

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a Congressional request for additional information related to a March 14, 2006 hearing entitled "GSA Contractors Who Cheat on Their Taxes and What Should Be Done about It." Our responses are based largely on information contained in our published reports and testimonies related to Department of Defense, civilian agency, and GSA contractors with unpaid taxes and reflect our views based on that information."
Date: April 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Federal Real Property: Most Public Benefit Conveyances Used as Intended, but Opportunities Exist to Enhance Federal Oversight (open access)

Federal Real Property: Most Public Benefit Conveyances Used as Intended, but Opportunities Exist to Enhance Federal Oversight

A letter report issued by the Government Accountability Office with an abstract that begins "Under the public benefit conveyance (PBC) program, state or local governments and certain nonprofits can obtain surplus real property for public uses. The General Services Administration (GSA) has responsibility for the program but has delegated authority to the Department of Defense (DOD) for properties disposed of as part of the Base Realignment and Closure (BRAC) process. Several "sponsoring agencies" ensure that properties are used as agreed to by grantees. GAO (1) determined the number, types, and locations of PBC properties disposed of in fiscal years 2000 through 2004, (2) assessed efforts to ensure that the properties are used as agreed to, and (3) identified any challenges facing agencies and grantees."
Date: June 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Peacekeeping: Cost Comparison of Actual UN and Hypothetical U.S. Operations in Haiti (open access)

Peacekeeping: Cost Comparison of Actual UN and Hypothetical U.S. Operations in Haiti

A letter report issued by the Government Accountability Office with an abstract that begins "The UN employs about 85,000 military and civilian personnel in peacekeeping operations in 16 countries. The United States has provided about $1 billion annually to support UN peacekeeping operations. In addition, the United States has led and participated in many such operations. UN reports and congressional hearings have raised concerns about accountability for UN peacekeeping operations and the need for reforms. We were asked to provide information relating to the cost and relative strengths of UN and U.S. peacekeeping. In particular, we have (1) compared the cost of the ongoing UN Stabilization Mission in Haiti with the cost that the United States would have incurred had an operation been deemed in the U.S. national interest and undertaken without UN involvement; (2) analyzed factors that could materially affect the estimated costs of a U.S. operation; and (3) identified the strengths of the United States and the UN for leading the operation. We developed our cost estimate of a U.S.-led operation using cost models from the Departments of Defense and State. The estimate is based on various military assumptions, such as the use of primarily active duty troops. …
Date: February 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Credit Cards: Customized Minimum Payment Disclosures Would Provide More Information to Consumers, but Impact Could Vary (open access)

Credit Cards: Customized Minimum Payment Disclosures Would Provide More Information to Consumers, but Impact Could Vary

A letter report issued by the Government Accountability Office with an abstract that begins "The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 requires that credit card issuers (issuers) include in all cardholder billing statements a generic warning, or "disclosure," about the potential financial consequences of consistently making only the minimum payment due on a credit card. However, some have urged that consumers should instead receive "customized" disclosures in their billing statements that use cardholders' actual balances and the applicable interest rates on their accounts to show the consequences of making only minimum payments, such as estimates of the time required to repay balances and the total interest amount resulting from continual minimum payments. In response to a congressional request, this report assesses the (1) feasibility and cost of requiring issuers to provide cardholders with customized minimum payment information, (2) usefulness of providing customized information to cardholders, and (3) options for providing cardholders with customized or other information about the financial consequences of making minimum payments."
Date: April 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Workplace Safety and Health: OSHA Could Improve Federal Agencies' Safety Programs with a More Strategic Approach to Its Oversight (open access)

Workplace Safety and Health: OSHA Could Improve Federal Agencies' Safety Programs with a More Strategic Approach to Its Oversight

A letter report issued by the Government Accountability Office with an abstract that begins "Federal workers' compensation costs exceeded $1.5 billion in 2004, with approximately 148,000 new claims filed that year. Because of concerns for the safety of federal workers, as well as the costs associated with unsafe workplaces, GAO described the characteristics of federal agencies' safety programs and the implementation challenges they face, and assessed how well the Occupational Safety and Health Administration (OSHA) oversees and assists federal agencies' efforts to develop and administer their safety programs."
Date: April 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Invasive Forest Pests: Lessons Learned from Three Recent Infestations May Aid in Managing Future Efforts (open access)

Invasive Forest Pests: Lessons Learned from Three Recent Infestations May Aid in Managing Future Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "Invasive forest pests have seriously harmed our environment and imposed significant costs upon our economy. The U.S. Department of Agriculture (USDA) is the lead agency for responding to forest pests. This report evaluates the federal response to three invasive forest pests--the Asian longhorned beetle, the emerald ash borer, and the pathogen Phytophthora ramorum (P. ramorum). Specifically, GAO describes (1) the status of efforts to eradicate these species, (2) the factors affecting the success of those efforts, (3) overall forest health monitoring programs, (4) coordination and communication of the three pest response efforts, and (5) USDA's use of panels of scientific experts to aid in the response efforts."
Date: April 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Homeland Security: DHS Is Addressing Security at Chemical Facilities, but Additional Authority Is Needed (open access)

Homeland Security: DHS Is Addressing Security at Chemical Facilities, but Additional Authority Is Needed

A statement of record issued by the Government Accountability Office with an abstract that begins "Terrorist attacks on U.S. chemical facilities could damage public health and the economy. The Department of Homeland Security (DHS) coordinates federal efforts to protect these facilities from attacks. GAO was asked to provide a statement for the record based on its report Homeland Security: DHS Is Taking Steps to Enhance Security at Chemical Facilities, but Additional Authority Is Needed (GAO-06-150, January 27, 2006), GAO reviewed (1) DHS's actions to develop a strategy to protect chemical plants, assist with the industry's security efforts, and coordinate with other federal agencies, (2) industry security initiatives, (3) DHS's authorities and the need for additional security legislation, and (4) stakeholders' views on any requirements to use safer technologies."
Date: June 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Discretionary Grants: Further Tightening of Education's Procedures for Making Awards Could Improve Transparency and Accountability (open access)

Discretionary Grants: Further Tightening of Education's Procedures for Making Awards Could Improve Transparency and Accountability

A letter report issued by the Government Accountability Office with an abstract that begins "In the past 3 years, Education awarded an average of $4.8 billion annually in discretionary grants through its competitive awards process and through consideration of unsolicited proposals. GAO assessed Education's policies and procedures for both competitive awards and unsolicited proposals awarded by its Office of Innovation and Improvement in 2003 and 2004 and determined whether it followed them in awarding grants in those years. GAO also reviewed Education's grant award decisions for several 2001 and 2002 grants to determine whether the department followed its own policies."
Date: February 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Architect of the Capitol: Management Challenges Remain (open access)

Architect of the Capitol: Management Challenges Remain

A letter report issued by the Government Accountability Office with an abstract that begins "The Architect of the Capitol (AOC) is responsible for the maintenance, renovation, and new construction of the Capitol Hill complex, which comprises more than three dozen facilities and consists of nine jurisdictions, such as the U.S. Capitol and the Senate and House Office Buildings. In 2003, at the request of Congress, GAO issued a management review of AOC that contained recommendations in seven areas to help AOC become more strategic and accountable. GAO reported on AOC's progress in implementing those recommendations in January and August 2004. In 2005 and 2006, GAO briefed Congress on AOC's recent progress in implementing GAO's recommendations and on issues related to AOC's project and facilities management. This report summarizes GAO's (1) assessment of AOC's progress in implementing previous GAO recommendations and in improving project and facilities management and (2) delineation of remaining management challenges."
Date: February 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Management Systems: Lack of Disciplined Process Puts Effective Implementation of Treasury's Governmentwide Financial Report System at Risk (open access)

Financial Management Systems: Lack of Disciplined Process Puts Effective Implementation of Treasury's Governmentwide Financial Report System at Risk

A letter report issued by the Government Accountability Office with an abstract that begins "For the past 9 years, since the first audit of the consolidated financial statements of the U.S. government (CFS), one of the major impediments to our ability to render an opinion on the CFS is that the federal government has not had adequate system, controls, and procedures to properly prepare the CFS. To address some of the internal control weaknesses identified in our audit report, Treasury began developing the Governmentwide Financial Report System (GFRS). The goal of this new system is to directly link information from federal agencies' audited financial statements to amounts reported in the CFS, a concept that we strongly support. We reported internal control weaknesses and GAO recommendations regarding the preparation of the CFS, along with progress made in this area in a separate report. This report provides our assessment of Treasury's ongoing effort to develop and implement GFRS and makes recommendations for reducing the risks associated with the development of GFRS."
Date: April 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Higher Education: School's Use of the Antitrust Exemption Has Not Significantly Affected College Affordability or Likelihood of Student Enrollment to Date (open access)

Higher Education: School's Use of the Antitrust Exemption Has Not Significantly Affected College Affordability or Likelihood of Student Enrollment to Date

A letter report issued by the Government Accountability Office with an abstract that begins "In 1991 the U.S. Department of Justice sued nine colleges and universities, alleging that they had restrained competition by making collective financial aid determinations for students accepted to more than one of these schools. Against the backdrop of this litigation, Congress enacted a temporary exemption from antitrust laws for higher education institutions in 1992. The exemption allows limited collaboration regarding financial aid practices with the goal of promoting equal access to education. The exemption applies only to institutional financial aid and can only be used by schools that admit students without regard to ability to pay. In passing an extension to the exemption in 2001, Congress directed GAO to study the effects of the exemption. GAO examined (1) how many schools used the exemption and what joint practices they implemented, (2) trends in costs and institutional grant aid at schools using the exemption, (3) how expected family contributions at schools using the exemption compare to those at similar schools not using the exemption, and (4) the effects of the exemption on affordability and enrollment. GAO surveyed schools, analyzed school and student-level data, and developed econometric models. …
Date: September 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Royalty Revenues: Total Revenues Have Not Increased at the Same Pace as Rising Oil and Natural Gas Prices due to Decreasing Production Sold (open access)

Royalty Revenues: Total Revenues Have Not Increased at the Same Pace as Rising Oil and Natural Gas Prices due to Decreasing Production Sold

Correspondence issued by the Government Accountability Office with an abstract that begins "In fiscal year 2005, federal and Native American lands supplied about 35 percent of the oil and 26 percent of the natural gas produced in the United States. Companies that lease these lands to produce oil and natural gas pay royalties to the Department of the Interior's Minerals Management Service (MMS) based on a percentage (the royalty rate) of the cash value of the oil and natural gas produced and sold. As an alternative to collecting cash royalty payments, MMS has the option to take a percentage of the actual oil and natural gas produced (referred to as "taking royalties in kind") and selling it themselves or using it for other purposes, such as filling the nation's Strategic Petroleum Reserve (SPR). MMS reported collecting $7.4 billion in fiscal year 2001 and $8 billion in fiscal year 2005 in cash royalty payments and in revenue from its own royalty-in-kind sales of oil and natural gas. While these total royalty revenues increased by about 8 percent from 2001 to 2005, oil and natural gas prices rose substantially more--about 90 percent for oil and 30 percent for natural gas. Consequently, Congress …
Date: June 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Influenza Pandemic: DOD Has Taken Important Actions to Prepare, but Accountability, Funding, and Communications Need to be Clearer and Focused Departmentwide (open access)

Influenza Pandemic: DOD Has Taken Important Actions to Prepare, but Accountability, Funding, and Communications Need to be Clearer and Focused Departmentwide

A letter report issued by the Government Accountability Office with an abstract that begins "An influenza pandemic would be of global and national significance and could affect large numbers of Department of Defense (DOD) personnel, seriously challenging DOD's readiness. GAO was asked to examine DOD's pandemic influenza preparedness efforts. This report focuses on DOD's planning for its workforce, specifically (1) actions DOD has taken to prepare and (2) challenges DOD faces going forward. GAO analyzed guidance, contracts, and plans, and met with DOD officials."
Date: September 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Commuter Rail: Commuter Rail Issues Should Be Considered in Debate over Amtrak (open access)

Commuter Rail: Commuter Rail Issues Should Be Considered in Debate over Amtrak

A letter report issued by the Government Accountability Office with an abstract that begins "Commuter rail agencies provide mobility to millions of people across the country, often using Amtrak infrastructure and services. Given these interactions, an abrupt Amtrak cessation could have a significant impact on commuter rail operations. Amtrak's chronic financial problems and recent budget proposals make such a cessation a possibility. GAO was asked to examine (1) the extent to which commuter rail agencies rely on Amtrak for access to infrastructure and services, (2) issues that commuter rail agencies would face if Amtrak abruptly ceased to provide them with services and infrastructure access, and (3) the options available to commuter rail agencies should Amtrak abruptly cease to provide them services and infrastructure access."
Date: April 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Combating Nuclear Terrorism: Federal Efforts to Respond to Nuclear and Radiological Threats and to Protect Emergency Response Capabilities Could Be Strengthened (open access)

Combating Nuclear Terrorism: Federal Efforts to Respond to Nuclear and Radiological Threats and to Protect Emergency Response Capabilities Could Be Strengthened

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Energy (DOE) maintains an emergency response capability to quickly respond to potential nuclear and radiological threats in the United States. This capability has taken on increased significance after the attacks of September 11, 2001, because there is heightened concern that terrorists may try to detonate a nuclear or radiological device in a major U.S. city. This report discusses (1) the capabilities and assets DOE has to prevent and respond to potential nuclear and radiological attacks in the United States, (2) the physical security measures in place at DOE's two key emergency response facilities and whether they are consistent with DOE guidance, and (3) the benefits of using DOE's aerial background radiation surveys to enhance emergency response capabilities."
Date: September 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Business Systems Modernization: Internal Revenue Service's Fiscal Year 2006 Expenditure Plan (open access)

Business Systems Modernization: Internal Revenue Service's Fiscal Year 2006 Expenditure Plan

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) Business Systems Modernization (BSM) program is a multibillion-dollar, high-risk, highly complex effort that involves the development and delivery of a number of modernized information systems intended to replace the agency's aging business and tax processing systems. As required by law, IRS submitted its fiscal year 2006 expenditure plan, in October 2005, to congressional appropriations committees, requesting $199 million from the BSM account. GAO's objectives in reviewing the plan were to (1) determine whether it satisfied the conditions specified in the law and (2) provide any other observations about the plan and IRS's BSM program."
Date: February 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Space Activities: Management Actions Are Needed to Better Identify, Track, and Train Air Force Space Personnel (open access)

Defense Space Activities: Management Actions Are Needed to Better Identify, Track, and Train Air Force Space Personnel

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) relies on space to support a wide range of vital military missions. Many factors contribute to DOD success in space activities, and having sufficient quantities of space-qualified personnel to design, oversee, and acquire space assets, on which DOD expects to spend about $20 billion in fiscal year 2007, is critical to DOD's ability to carry out its mission. The individual services are responsible for providing adequately qualified space personnel to meet mission needs. The Air Force provides over 90 percent of the space personnel to DOD's mission, but has not identified the space acquisition workforce. This report examines the extent to which (1) the Air Force's space acquisition workforce is managed using a strategic workforce management approach, (2) there are sufficient numbers of Air Force space acquisition personnel to meet DOD's national security needs, and (3) the Air Force's space acquisition personnel are adequately qualified for their positions. For its analysis, GAO identified the space acquisition workforce as those Air Force scientists, engineers, and program managers with experience developing space assets."
Date: September 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: Significant Internal Control Weaknesses Remain in Preparing the Consolidated Financial Statements of the U.S. Government (open access)

Financial Audit: Significant Internal Control Weaknesses Remain in Preparing the Consolidated Financial Statements of the U.S. Government

A letter report issued by the Government Accountability Office with an abstract that begins "For the past 9 years, since our first audit of the consolidated financial statements of the U.S. government (CFS), certain material weaknesses in internal control and in selected accounting and financial reporting practices have resulted in conditions that prevented GAO from expressing an opinion on the CFS. Specifically, GAO has reported that the U.S. government did not have adequate systems, controls, and procedures to properly prepare the CFS. Included with GAO's December 2005 disclaimer of opinion on the fiscal year 2005 CFS was its discussion of continuing weaknesses relating to the Department of the Treasury's (Treasury) preparation of the CFS. The purpose of this report is to (1) provide details of those additional weaknesses, (2) recommend improvements, and (3) describe the status of corrective actions on GAO's previous 154 recommendations."
Date: April 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Internal Control: Improvements Needed in SEC's Accounting and Financial Reporting Procedures (open access)

Internal Control: Improvements Needed in SEC's Accounting and Financial Reporting Procedures

Correspondence issued by the Government Accountability Office with an abstract that begins "On November 15, 2005, we issued our report on the U.S. Securities and Exchange Commission's (SEC) fiscal years 2005 and 2004 financial statements and on SEC's internal control as of September 30, 2005. We also reported on the results of our tests of SEC's compliance with selected provisions of laws and regulations during fiscal year 2005. The purpose of this report is to discuss issues identified during our fiscal year 2005 audit concerning internal controls and accounting procedures that could be improved."
Date: April 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
VA Health Care: Spending for Mental Health Strategic Plan Initiatives Was Substantially Less Than Planned (open access)

VA Health Care: Spending for Mental Health Strategic Plan Initiatives Was Substantially Less Than Planned

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) provides mental health services to veterans with conditions such as post-traumatic stress disorder (PTSD) and substance abuse disorders. To address gaps in services needed by veterans, VA approved a mental health strategic plan in 2004. VA planned to increase its fiscal year 2005 allocations for plan initiatives by $100 million above fiscal year 2004 levels and its fiscal year 2006 allocations for plan initiatives by $200 million above fiscal year 2004 levels. GAO was asked to provide information on VA's allocation and use of funding for mental health strategic plan initiatives in fiscal years 2005 and 2006, and to examine the adequacy of how VA tracked spending and the extent of spending for plan initiatives. GAO reviewed VA reports and documents on plan initiatives and conducted interviews with VA officials at headquarters, 4 of 21 health care networks, and seven medical centers. VA networks provide oversight of medical center operations and most medical center resources."
Date: November 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Analysis of Future Millennium Challenge Corporation Obligations (open access)

Analysis of Future Millennium Challenge Corporation Obligations

Correspondence issued by the Government Accountability Office with an abstract that begins "The Millennium Challenge Corporation (MCC)--intended to provide aid to developing countries that have demonstrated a commitment to ruling justly, encouraging economic freedom, and investing in people--has received appropriations for fiscal years (FY) 2004-06 totaling more than $4.2 billion. About $3.8 billion of this amount has been set aside for compact assistance. As of January 2006, MCC had signed or approved eight compacts obligating about $1.5 billion, leaving an unobligated balance of about $2.3 billion. To assist in this year's budget deliberations, this letter provides a range of estimates under two scenarios of how quickly MCC could obligate this balance and three possible levels of FY 2007 appropriations at the current pace of compact award. The President has requested an additional $3 billion for MCC for FY 2007. To address this objective, we analyzed MCC's FY 2005 and 2006 budget presentations and other corporation records. We selected two illustrative scenarios for future MCC obligations: (1) a "higher cost" scenario in which the average size of future compacts is consistent with MCC projections and (2) a "lower cost" scenario in which future compacts are consistent with the average compact size …
Date: February 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Immigration Benefits: Fourteenth Report Required by the Haitian Refugee Immigration Fairness Act of 1998 (open access)

Immigration Benefits: Fourteenth 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 fourteenth report."
Date: April 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Managerial Cost Accounting Practices: Department of Agriculture and the Department of Housing and Urban Development (open access)

Managerial Cost Accounting Practices: Department of Agriculture and the Department of Housing and Urban Development

Correspondence issued by the Government Accountability Office with an abstract that begins "Authoritative bodies have promulgated laws, accounting standards, information system requirements, and related guidance to emphasize the need for cost information and cost management in the federal government. For example, the Chief Financial Officers (CFO) Act of 1990 contains several provisions related to managerial cost accounting (MCA), one of which states that an agency's CFO should develop and maintain an integrated accounting and financial management system that provides for the development and reporting of cost information. Statement of Federal Financial Accounting Standards No.4, Managerial Cost Accounting Concepts and Standards for the Federal Government, and the Joint Financial Management Improvement Program's (JFMIP) Framework for Federal Financial Management Systems established accounting standards and system requirements for MCA information at federal agencies. The Federal Financial Management Improvement Act of 1996 built on this foundation and required, among other things, CFO Act agencies to comply substantially with federal accounting standards and federal financial management systems requirements. In light of the requirements for federal agencies to prepare MCA information, Congress asked us to determine the extent to which federal agencies develop cost information and use it for managerial decision making. The objectives of our …
Date: September 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library