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Internal Revenue Service: Interim Results of the 2007 Tax Filing Season and the Fiscal Year 2008 Budget Request (open access)

Internal Revenue Service: Interim Results of the 2007 Tax Filing Season and the Fiscal Year 2008 Budget Request

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) tax filing season performance is a key indicator of how well IRS serves taxpayers. This year's filing season was expected to be risky because of tax system changes, including the telephone excise tax refund (TETR). IRS's fiscal year (FY) 2008 budget request shows its spending proposal for taxpayer service, enforcement, and Business Systems Modernization (BSM). The request includes initiatives to reduce the tax gap, the difference between what taxpayers owe and what they voluntarily pay on time. IRS recently estimated the net tax gap to be $290 billion in 2001. GAO was asked to (1) describe IRS's 2007 filing season performance, (2) determine how IRS's proposed FY 2008 budget compares to prior years', provides information on how proposals may impact the tax gap, justifies new spending, and whether there are opportunities to reduce or reallocate resources, and (3) evaluate the status of IRS's efforts to develop and implement BSM."
Date: April 3, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Interstate Compacts: An Overview of the Structure and Governance of Environment and Natural Resource Compacts (open access)

Interstate Compacts: An Overview of the Structure and Governance of Environment and Natural Resource Compacts

A letter report issued by the Government Accountability Office with an abstract that begins "Interstate compacts are legal agreements between states that are designed to resolve concerns that transcend state lines, such as allocating interstate waters. While some compacts assign their administration to existing state agencies, compacts requiring greater coordination among states may establish an interstate agency, typically called a commission, to administer their provisions. Congress must give its consent to compacts that affect the balance of power between the states and the federal government. An example of a congressionally approved environment and natural resource compact is the Tahoe Regional Planning Compact, which created the Tahoe Regional Planning Agency (TRPA) to administer its provisions. For such compacts, GAO determined (1) the organizational structures, powers and authorities, and dispute resolution and public accountability mechanisms; (2) the extent to which concerns have been raised about the structure and governance of compacts that have commissions; and (3) how the structure and governance of TRPA compares to those of other similar compact commissions. GAO reviewed 59 congressionally approved compacts and surveyed those 45 that had commissions."
Date: April 3, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Management: Long-standing Financial Systems Weaknesses Present a Formidable Challenge (open access)

Financial Management: Long-standing Financial Systems Weaknesses Present a Formidable Challenge

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Financial Management Improvement Act of 1996 (FFMIA) requires the 24 Chief Financial Officers (CFO) Act agencies to implement and maintain financial management systems that comply substantially with (1) federal financial management systems requirements, (2) federal accounting standards, and (3) the U.S. Government Standard General Ledger (SGL). FFMIA also requires GAO to report annually on the implementation of the act. This report, primarily based on GAO and inspectors general reports, discusses (1) the problems that continued to affect agencies systems' FFMIA compliance in fiscal year 2006 and (2) the initiatives under way to help move federal financial management toward FFMIA compliance."
Date: August 3, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Internal Control: Improvements Needed in SEC's Accounting and Operational Procedures (open access)

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

Correspondence issued by the Government Accountability Office with an abstract that begins "On November 15, 2006, we issued our report on the U.S. Securities and Exchange Commission's (SEC) fiscal years 2006 and 2005 financial statements and on SEC's internal control as of September 30, 2006. We also reported on the results of our tests of SEC's compliance with selected provisions of laws and regulations during fiscal year 2006. The purpose of this report is to discuss issues identified during our fiscal year 2006 audit concerning internal controls and accounting/operational procedures that could be improved. This report contains six recommendations to SEC to improve these internal controls and procedures. These recommendations are in addition to those we already provided to SEC as a result of our prior audits of SEC's financial statements"
Date: April 3, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Installation and Testing of Selected Digital Asset Management Systems (work area E) (open access)

Installation and Testing of Selected Digital Asset Management Systems (work area E)

Report for an Institute of Museum and Library Sciences (IMLS) Grant Partner Uplift Project. This report contains installation procedures for the Digital Asset Management Systems (DAMS) identified as the most suitable candidates for the deployment by the Texas Heritage Digitization Initiative (THDI) partners.
Date: April 3, 2007
Creator: Phillips, Mark Edward & Polyakov, Serhiy
Object Type: Paper
System: The UNT Digital Library
Food Stamp Program: Use of Alternative Methods to Apply for and Maintain Benefits Could Be Enhanced by Additional Evaluation and Information on Promising Practices (open access)

Food Stamp Program: Use of Alternative Methods to Apply for and Maintain Benefits Could Be Enhanced by Additional Evaluation and Information on Promising Practices

A letter report issued by the Government Accountability Office with an abstract that begins "One in 12 Americans participates in the federal Food Stamp Program, administered by the Food and Nutrition Service (FNS). States have begun offering individuals alternatives to visiting the local assistance office to apply for and maintain benefits, such as mail-in procedures, call centers, and on-line services. GAO was asked to examine: (1) what alternative methods states are using to increase program access; (2) what is known about the results of these methods, particularly on program access for target groups, decision accuracy, and administrative costs; and (3) what actions states have taken to maintain program integrity while implementing alternative methods. GAO surveyed state food stamp administrators, reviewed five states in depth, analyzed FNS data and reports, and interviewed program officials and stakeholders."
Date: May 3, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Elections: Status of GAO's Review of Voting Equipment Used in Florida's 13th Congressional District (open access)

Elections: Status of GAO's Review of Voting Equipment Used in Florida's 13th Congressional District

Testimony issued by the Government Accountability Office with an abstract that begins "In November 2006, about 18,000 undervotes were reported in Sarasota County in the race for Florida's 13th Congressional District. Following the contesting of the election results in the House of Representatives, the Task Force met and unanimously voted to seek GAO's assistance in determining whether the voting systems contributed to the large undervote in Sarasota County. On June 14, 2007, we met with the Task Force and agreed upon an engagement plan, which included the following review objectives: (1) What voting systems and equipment were used in Sarasota County and what processes governed their use? (2) What was the scope of the undervote in Sarasota County in the general election? (3) To what extent were tests conducted on the voting systems in Sarasota County prior to the general election and what were the results of those tests? and (4) Considering the tests that were conducted on the voting systems from Sarasota County after the general election, are additional tests needed to determine whether the voting systems contributed to the undervote? In our meetings with Sarasota County, we learned the entire process of configuring the election, running the election, …
Date: August 3, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Nuclear Energy: NRC Has Made Progress in Implementing Its Reactor Oversight and Licensing Processes but Continues to Face Challenges (open access)

Nuclear Energy: NRC Has Made Progress in Implementing Its Reactor Oversight and Licensing Processes but Continues to Face Challenges

Testimony issued by the Government Accountability Office with an abstract that begins "The Nuclear Regulatory Commission (NRC) is responsible for overseeing the nation's 104 commercial nuclear power reactors to ensure they are operated safely. Since 2000, NRC has used a formal Reactor Oversight Process (ROP) to oversee safety. NRC is also responsible for licensing the construction and operation of new reactors. Electric power companies have announced plans to submit 20 applications in the next 18 months. This testimony is based on GAO reports that reviewed (1) how NRC implements the ROP, (2) the results of the ROP over several years, (3) the status of NRC's efforts to improve the ROP, (4) NRC's efforts to prepare its workforce and manage its workload for new reactor licensing, and (5) NRC's efforts to develop its regulatory framework and review processes for new reactor activities. In conducting this work, GAO analyzed programwide information and interviewed cognizant NRC managers and industry representatives."
Date: October 3, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Climate Change: Financial Risks to Federal and Private Insurers in Coming Decades are Potentially Significant (open access)

Climate Change: Financial Risks to Federal and Private Insurers in Coming Decades are Potentially Significant

Testimony issued by the Government Accountability Office with an abstract that begins "Weather-related events in the United States have caused tens of billions of dollars in damages annually over the past decade. A major portion of these losses is borne by private insurers and by two federal insurance programs-- the Federal Emergency Management Agency's National Flood Insurance Program (NFIP), which insures properties against flooding, and the Department of Agriculture's Federal Crop Insurance Corporation (FCIC), which insures crops against drought or other weather disasters. In this testimony, GAO (1) describes how climate change may affect future weather-related losses, (2) provides information on past insured weather-related losses, and (3) determines what major private insurers and federal insurers are doing to prepare for potential increases in such losses. This testimony is based on a report entitled Climate Change: Financial Risks to Federal and Private Insurers in Coming Decades are Potentially Significant (GAO-07-285) released on April 19, 2007."
Date: May 3, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Crop Insurance: Continuing Efforts Are Needed to Improve Program Integrity and Ensure Program Costs Are Reasonable (open access)

Crop Insurance: Continuing Efforts Are Needed to Improve Program Integrity and Ensure Program Costs Are Reasonable

Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. Dept. of Agriculture's (USDA) Risk Management Agency (RMA) administers the federal crop insurance program in partnership with private insurers. In 2006, the program cost $3.5 billion, including millions in losses from fraud, waste, and abuse, according to USDA. The Agricultural Risk Protection Act of 2000 granted RMA authority to renegotiate the terms of RMA's standard reinsurance agreement with companies once over 5 years. This testimony is based on GAO's 2005 report, Crop Insurance: Actions Needed to Reduce Program's Vulnerability to Fraud, Waste, and Abuse, as well as new analyses this Committee requested on underwriting gains and administrative and operating expenses USDA paid companies. GAO discusses (1) USDA's processes to address fraud, waste, and abuse; (2) extent the program's design makes it vulnerable to abuse; and (3) reasonableness of underwriting gains and other expenses. USDA agreed with most of GAO's 2005 recommendations to improve program integrity. RMA agreed that GAO's new analyses were technically accurate."
Date: May 3, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Highlights of a Forum: Modernizing Federal Disability Policy (open access)

Highlights of a Forum: Modernizing Federal Disability Policy

Other written product issued by the Government Accountability Office with an abstract that begins "Economic, medical, technological, and social changes have increased opportunities for persons with disabilities to live with greater independence and more fully participate in the workforce. In addition, social and legal changes have promoted the goal of greater inclusion of persons with disabilities in the mainstream of society. However, GAO's reviews of the largest federal disability programs indicate that such programs have not evolved in line with these larger societal changes and, therefore, are poorly positioned to provide meaningful and timely support for persons with disabilities. Furthermore, program enrollment and costs for the largest federal disability programs have been growing and are poised to grow even more rapidly in the future. For these reasons, GAO added modernizing federal disability to its high-risk areas in January 2003. GAO convened this forum to address some of the key issues related to modernizing federal disability policy. The forum brought together a diverse array of experts, including employers; advocate groups, researchers, and academia; and federal officials. Comments expressed do not necessarily represent the views of any individual participant or the organizations they represent, including GAO. However, GAO does make some concluding …
Date: August 3, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Tax Compliance: Challenges in Ensuring Offshore Tax Compliance (open access)

Tax Compliance: Challenges in Ensuring Offshore Tax Compliance

Testimony issued by the Government Accountability Office with an abstract that begins "Offshore tax evasion is difficult for the Internal Revenue Service (IRS) to address. IRS examines tax returns to deal with offshore evasion that has occurred. IRS's Qualified Intermediary (QI) program seeks to foster improved tax withholding and reporting. GAO was asked to testify on two topics. First, GAO was asked to provide information on (1) the length of, and assessments from, IRS's examination of tax returns with offshore activity and (2) the impact of the 3-year statute of limitations on offshore cases. Second, for the QI program, GAO was asked to address (1) program features intended to improve withholding and reporting, and (2) whether weaknesses exist in the U.S. withholding system for U.S. source income and QI external reviews and IRS's use of program data. GAO relied on prior work for the first topic. For the QI program, GAO used the latest data that were available and corroborated by IRS."
Date: May 3, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Agricultural Quarantine Inspection Program: Management Problems May Increase Vulnerability of U.S. Agriculture to Foreign Pests and Diseases (open access)

Agricultural Quarantine Inspection Program: Management Problems May Increase Vulnerability of U.S. Agriculture to Foreign Pests and Diseases

Testimony issued by the Government Accountability Office with an abstract that begins "U.S. agriculture generates over $1 trillion in economic activity annually, but concerns exist about its vulnerability to foreign pests and diseases. Under the agricultural quarantine inspection (AQI) program, passengers and cargo are inspected at U.S. ports of entry to intercept prohibited material and pests. The Homeland Security Act of 2002 transferred responsibility for inspections from the U.S. Department of Agriculture's (USDA) Animal and Plant Health Inspection Service (APHIS) to the Department of Homeland Security's (DHS) Customs and Border Protection (CBP). APHIS retained some AQI-related responsibilities, such as policy setting and training. This testimony is based on issued GAO reports and discusses (1) steps DHS and USDA took that were intended to strengthen the AQI program, (2) views of agriculture specialists of their work experiences since the transfer, and (3) management problems. As part of these reports, GAO surveyed a representative sample of agriculture specialists on their work experiences, analyzed inspection and interception data, and interviewed agency officials."
Date: October 3, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Supporting Information: Thermochemical studies on 3-methylquinoxaline-2-carboxamide 1,4-dioxide derivatives: enthalpies of formation and of (N-O) bond dissociation (open access)

Supporting Information: Thermochemical studies on 3-methylquinoxaline-2-carboxamide 1,4-dioxide derivatives: enthalpies of formation and of (N-O) bond dissociation

This document includes supplemental material to an article titled "Thermochemical studies on 3-methylquinoxaline-2-carboxamide 1,4-dioxide derivatives: enthalpies of formation and of (N-O) bond dissociation," published in the Journal of Physical Chemistry B.
Date: February 3, 2007
Creator: Gomes, José R. B.; Sousa, Emanuel A.; Gomes, Paula; Vale, Nuno; Gonçalves, Jorge M.; Pandey, Siddharth et al.
Object Type: Text
System: The UNT Digital Library

Amblema plicata, Specimen #1589

One preserved mussel specimen including both the left and right valves. The specimen exhibits a quadrate shape; thick shell; white internal coloring; dark brown external coloring; external sculpturing in the form of ridges. Collected in the Trinity basin. The specimen measures between 60 - 100 mm in length and was assessed to be long dead when collected.
Date: November 3, 2007
Creator: unknown
Object Type: Specimen
System: The UNT Digital Library

Amblema plicata, Specimen #1598

One preserved mussel specimen including the right valve only. The specimen exhibits an oval shape; thick shell; white internal coloring; tan external coloring; external sculpturing in the form of ridges. Collected in the Trinity basin. The specimen measures between 100 - 120 mm in length and was assessed to be long dead when collected.
Date: November 3, 2007
Creator: unknown
Object Type: Specimen
System: The UNT Digital Library

Amblema plicata, Specimen #1590

One preserved mussel specimen including both the left and right valves. The specimen exhibits an oval shape; thick shell; white internal coloring; brown external coloring; external sculpturing in the form of ridges. Collected in the Trinity basin. The specimen measures between 100 - 120 mm in length and was assessed to be long dead when collected.
Date: November 3, 2007
Creator: unknown
Object Type: Specimen
System: The UNT Digital Library

Amblema plicata, Specimen #1591

One preserved mussel specimen including both the left and right valves. The specimen exhibits an oval shape; thick shell; white internal coloring; brown external coloring; external sculpturing in the form of ridges. Collected in the Trinity basin. The specimen measures between 100 - 120 mm in length and was assessed to be long dead when collected.
Date: November 3, 2007
Creator: unknown
Object Type: Specimen
System: The UNT Digital Library

Amblema plicata, Specimen #1592

One preserved mussel specimen including both the left and right valves. The specimen exhibits a quadrate shape; thick shell; white internal coloring; brown external coloring; external sculpturing in the form of ridges. Collected in the Trinity basin. The specimen measures between 60 - 100 mm in length and was assessed to be relatively-recently dead when collected.
Date: November 3, 2007
Creator: unknown
Object Type: Specimen
System: The UNT Digital Library

Amblema plicata, Specimen #1593

One preserved mussel specimen including both the left and right valves. The specimen exhibits a quadrate shape; thick shell; white internal coloring; brown external coloring; external sculpturing in the form of ridges. Collected in the Trinity basin. The specimen measures between 100 - 120 mm in length and was assessed to be long dead when collected.
Date: November 3, 2007
Creator: unknown
Object Type: Specimen
System: The UNT Digital Library

Amblema plicata, Specimen #1594

One preserved mussel specimen including both the left and right valves. The specimen exhibits a quadrate shape; thick shell; white internal coloring; brown external coloring; external sculpturing in the form of ridges. Collected in the Trinity basin. The specimen measures between 100 - 120 mm in length and was assessed to be long dead when collected.
Date: November 3, 2007
Creator: unknown
Object Type: Specimen
System: The UNT Digital Library

Amblema plicata, Specimen #1595

One preserved mussel specimen including both the left and right valves. The specimen exhibits an oval shape; thick shell; white internal coloring; brown external coloring; external sculpturing in the form of ridges. Collected in the Trinity basin. The specimen measures > 120 mm in length and was assessed to be long dead when collected.
Date: November 3, 2007
Creator: unknown
Object Type: Specimen
System: The UNT Digital Library

Amblema plicata, Specimen #1596

One preserved mussel specimen including the right valve only. The specimen exhibits an oval shape; thick shell; white internal coloring; tan external coloring; external sculpturing in the form of ridges. Collected in the Trinity basin. The specimen measures between 100 - 120 mm in length and was assessed to be long dead when collected.
Date: November 3, 2007
Creator: unknown
Object Type: Specimen
System: The UNT Digital Library

Amblema plicata, Specimen #1597

One preserved mussel specimen including the right valve only. The specimen exhibits an oval shape; thick shell; white internal coloring; brown external coloring; external sculpturing in the form of ridges. Collected in the Trinity basin. The specimen measures > 120 mm in length and was assessed to be long dead when collected.
Date: November 3, 2007
Creator: unknown
Object Type: Specimen
System: The UNT Digital Library