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Update on Digitization at the University of North Texas (UNT) Libraries

This presentation gives an update on the digital collection at the University of North Texas (UNT) Libraries in their Digital Collection and The Portal to Texas History in 2008.
Date: February 22, 2008
Creator: Belden, Dreanna
Object Type: Presentation
System: The UNT Digital Library
Financial Audit Manual: Volume 1, July 2008 (Supersedes GAO-08-81G) (open access)

Financial Audit Manual: Volume 1, July 2008 (Supersedes GAO-08-81G)

Guidance issued by the Government Accountability Office with an abstract that begins "This publication supersedes GAO-08-81G, Audit Manual: Volume 1, Exposure Draft, October 2007. The U.S. Government Accountability Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."
Date: July 25, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Coast Guard: Strategies for Mitigating the Loss of Patrol Boats Are Achieving Results in the Near Term, but They Come at a Cost and Longer Term Sustainability Is Unknown (open access)

Coast Guard: Strategies for Mitigating the Loss of Patrol Boats Are Achieving Results in the Near Term, but They Come at a Cost and Longer Term Sustainability Is Unknown

A letter report issued by the Government Accountability Office with an abstract that begins "The Coast Guard's 110-foot patrol boats are used for a number of missions, such as enforcement of fisheries laws, and the interdiction of migrants and illicit drugs. As part of the Coast Guard's initial plans to replace many of its vessels, it intended to convert its 110-foot patrol boats into 123-foot patrol boats with increased capabilities until the replacement vessel, the Fast Response Cutter (FRC), became operational. However, structural problems on the eight converted 123-foot boats led the Coast Guard to remove these boats from service. Faced with a loss of operational hours, especially in the Coast Guard's Florida-based District 7 where these boats operated, the Coast Guard implemented mitigation strategies to recover lost operational hours. This report provides information on Coast Guard patrol boat operations and, in particular, addresses: (1) operational challenges created by the removal from service of the 123-foot patrol boats and the Coast Guard's strategies for mitigating their loss; (2) effects these mitigation strategies have had on overall Coast Guard operational hours, as well as operating and maintenance costs, patrol boat crews, and mission performance; and (3) issues that could affect the …
Date: June 23, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Missile Defense: Actions Needed to Improve Planning and Cost Estimates for Long-Term Support of Ballistic Missile Defense (open access)

Missile Defense: Actions Needed to Improve Planning and Cost Estimates for Long-Term Support of Ballistic Missile Defense

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has spent a total of over $115 billion since the mid-1980s to develop a Ballistic Missile Defense System (BMDS) comprised of land, air, and sea-based elements--such as missiles and radars--working together as an integrated system. Since the cost to operate and support a weapon system usually accounts for most of a system's lifetime costs, the resources needed to fund BMDS could be significant as DOD fields an increasing number of BMDS elements. In 2005, DOD began planning to transition responsibility for supporting BMDS elements from the Missile Defense Agency (MDA) to the services. GAO was asked to assess the extent to which DOD has (1) planned to support BMDS elements over the long-term, and (2) identified long-term operation and support costs. To do so, GAO analyzed 7 BMDS elements that will be fielded by 2015, compared DOD's plans and cost estimates to DOD and GAO key principles, and assessed the extent to which MDA and the services have agreed on responsibilities for supporting and funding BMDS elements."
Date: September 25, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Recent Actions by the Chesapeake Bay Program Are Positive Steps Toward More Effectively Guiding the Restoration Effort, but Additional Steps Are Needed (open access)

Recent Actions by the Chesapeake Bay Program Are Positive Steps Toward More Effectively Guiding the Restoration Effort, but Additional Steps Are Needed

Correspondence issued by the Government Accountability Office with an abstract that begins "Since 1983, the states of Maryland, Pennsylvania, and Virginia; the District of Columbia; the Chesapeake Bay Commission; and the Environmental Protection Agency (EPA) have partnered to protect and restore the deteriorated Chesapeake Bay ecosystem. The partners established the Chesapeake Bay Program (Bay Program) to manage and coordinate a variety of restoration activities and in their most recent agreement, Chesapeake 2000, which was signed in June 2000, they established 102 commitments for the Chesapeake Bay, which were organized under five broad restoration goals to be achieved by 2010. In October 2005, we issued a report in which we reviewed the management, coordination, and reporting mechanisms used by the Bay Program. Our review found that the Bay Program had (1) developed more than 100 measures of restoration but lacked an integrated approach for measuring the progress being made in restoring the bay, (2) reported on individual species and pollutants but lacked independent and credible mechanisms to report on overall bay health, and (3) developed numerous plans for accomplishing its restoration commitments but lacked a comprehensive strategy that could provide a roadmap for accomplishing the goals outlined in Chesapeake 2000, and …
Date: August 28, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Defense Space Activities: DOD Needs to Further Clarify the Operationally Responsive Space Concept and Plan to Integrate and Support Future Satellites (open access)

Defense Space Activities: DOD Needs to Further Clarify the Operationally Responsive Space Concept and Plan to Integrate and Support Future Satellites

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) operational dependence on space has placed new and increasing demands on current space systems to meet commanders' needs. DOD's Operationally Responsive Space (ORS) concept is designed to more rapidly satisfy commanders' needs for information and intelligence during ongoing operations. Given the potential for ORS to change how DOD acquires and fields space capabilities to support the warfighter, this report discusses to what extent DOD (1) is developing ORS to support warfighter requirements and (2) has a plan that integrates ORS into existing DOD and intelligence community processes and architecture. GAO reviewed and analyzed ORS planning documents, the ORS concept of operations, and processes for meeting warfighter needs and also interviewed defense and intelligence community officials who are involved with the ORS concept."
Date: July 11, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Audit of Special Counsel Expenditures for the 6 Months Ended March 31, 2008 (open access)

Audit of Special Counsel Expenditures for the 6 Months Ended March 31, 2008

Correspondence issued by the Government Accountability Office with an abstract that begins "This report presents the results of our audit of the expenditures of the Office of Special Counsel-Patrick J. Fitzgerald (OSC-Fitzgerald) for the 6 months ended March 31, 2008. The expenditures we audited were those made by the Department of Justice (DOJ) between October 1, 2007, and March 31, 2008, from the permanent, indefinite appropriation (fund) for OSC-Fitzgerald. DOJ determined that the appropriation established by Public Law 100-202 to fund expenditures by independent counsels appointed pursuant to the independent counsel law or other law is available to fund the expenditures of U.S. Attorney Patrick J. Fitzgerald, who was appointed as a special counsel within the Department of Justice by the then-Acting Attorney General. Under this law, we are required to perform semiannual financial reviews of expenditures from the fund and report our findings to the House and Senate Appropriations Committees. To satisfy this requirement, we audit each expenditure processed by DOJ to determine whether it was: properly authorized and approved, supported by appropriate documentation, recorded accurately, and made in accordance with selected provisions of laws and regulations. On December 30, 2003, the then-Acting Attorney General appointed U.S. Attorney Patrick …
Date: September 24, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Small Business Administration: Agency Should Assess Resources Devoted to Contracting and Improve Several Processes in the 8(a) Program (open access)

Small Business Administration: Agency Should Assess Resources Devoted to Contracting and Improve Several Processes in the 8(a) Program

A letter report issued by the Government Accountability Office with an abstract that begins "The Small Business Administration (SBA) helps small businesses gain access to federal contracting opportunities and helps socially and economically disadvantaged small businesses, known as 8(a) firms, by providing management and contracting assistance. SBA negotiates agency-specific goals to ensure that the federal government meets the statutory goal of awarding 23 percent of contract dollars to small businesses. GAO was asked to (1) describe how SBA sets small business contracting goals and the extent to which federal agencies met these goals; (2) examine the role of SBA staff in supporting small business contracting at selected federal agencies; and (3) examine SBA's overall administration of the 8(a) program. To address these objectives, GAO reviewed SBA guidance and SBA Inspector General (IG) reports, interviewed SBA and other federal officials, and conducted site visits and file reviews at four SBA locations."
Date: November 21, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Confirmation of Political Appointees: Eliciting Nominees' Views on Management Challenges within Agencies and across Government (open access)

Confirmation of Political Appointees: Eliciting Nominees' Views on Management Challenges within Agencies and across Government

A letter report issued by the Government Accountability Office with an abstract that begins "While some progress has been made in recent years, agencies urgently need to strengthen basic management capabilities to successfully address current and emerging demands. The incoming administration will face challenges in implementing its policy and program agendas because of shortcomings in agencies' management capabilities. Building and developing the institutional capacity to meet these challenges will require appointing the right people to the right positions. It is vitally important that leadership and management skills, abilities, and experience be among the key criteria the new President uses to select his leadership teams in the agencies. The Senate's interest in leveraging its role in confirmation hearings will send a strong message that nominees should have the requisite skills to deal effectively with the broad array of complex management challenges they will face. This report includes questions for each of 28 major executive branch departments and agencies, and one for each of the following seven major governmentwide management areas: (1) acquisition management, (2) collaboration, (3) financial management, (4) human capital management, (5) information and technology management, (6) results-oriented decision making, and (7) real property management and security."
Date: November 17, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Nuclear Weapons: NNSA Needs to Establish a Cost and Schedule Baseline for Manufacturing a Critical Nuclear Weapon Component (open access)

Nuclear Weapons: NNSA Needs to Establish a Cost and Schedule Baseline for Manufacturing a Critical Nuclear Weapon Component

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Energy's National Nuclear Security Administration (NNSA) is responsible for manufacturing pits, a key component in a nuclear warhead. The department lost its ability to manufacture pits in 1989 with the closing of the Rocky Flats Plant. In 1996, the Los Alamos National Laboratory (LANL) was directed to reestablish a pit manufacturing capability, starting with a limited number of pits for the W88 warhead. In recent years, NNSA has considered ways to increase its pit manufacturing capacity, including building a new, large-scale pit manufacturing facility. It has also proposed producing pits for the Reliable Replacement Warhead (RRW). GAO was asked to determine the (1) extent to which NNSA achieved its major goals for reestablishing its pit manufacturing capability, (2) factors that currently constrain its ability to increase its pit manufacturing capacity, and (3) status of its plans for future pit manufacturing. For this review, GAO met with NNSA and LANL officials, reviewed agency documents, and visited the nuclear facility used to manufacture pits."
Date: May 23, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Management: Preliminary Observations on DOD's Plans for Developing Language and Cultural Awareness Capabilities (open access)

Defense Management: Preliminary Observations on DOD's Plans for Developing Language and Cultural Awareness Capabilities

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits the attached briefing in response to Senate Report No. 110-77, which accompanied the National Defense Authorization Act for Fiscal Year 2008 (Pub. L. No. 110-181). The Senate Report requires GAO to review DOD's plans for the development of language and cultural awareness capabilities and to report to the congressional defense committees by December 31, 2008. On November 24, 2008, we provided the briefing to staff of congressional committees to satisfy this mandate. We plan to complete our work and issue a final report at a later date."
Date: November 25, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Army Working Capital Fund: Actions Needed to Reduce Carryover at Army Depots (open access)

Army Working Capital Fund: Actions Needed to Reduce Carryover at Army Depots

A letter report issued by the Government Accountability Office with an abstract that begins "The five Army depot maintenance activities support combat readiness by providing services to keep Army units operating worldwide. From fiscal years 2004 through 2007, the amount of new orders received to perform work increased 100 percent from $2.6 billion to $5.2 billion. The number of new orders is a factor in the amount of work the depots carry over from one fiscal year to the next. While past congressional defense committees recognize the need for carryover, the committees have raised concerns that carryover may be more than needed. GAO was asked to determine (1) the growth in reported total carryover from fiscal years 2004 through 2007 and the actions the Army is taking to reduce the carryover, (2) whether reported carryover amounts exceeded carryover ceilings for fiscal years 2006 and 2007 and adjustments made to reduce those amounts, and (3) the primary reasons for the increased carryover at the five Army depots. GAO analyzed reported carryover and related data at the five depots."
Date: July 8, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Rapid Acquisition of Mine Resistant Ambush Protected Vehicles (open access)

Rapid Acquisition of Mine Resistant Ambush Protected Vehicles

Correspondence issued by the Government Accountability Office with an abstract that begins "About 75 percent of casualties in current combat operations in Iraq and Afghanistan are attributed to improvised explosive devices (IED). To mitigate the threat from these weapons, the Department of Defense (DOD) initiated the Mine Resistant Ambush Protected (MRAP) vehicle program, which uses a tailored acquisition approach to rapidly acquire and field the vehicles. In May 2007, the Secretary of Defense affirmed MRAP as DOD's single most important acquisition program. To date, more than $22 billion has been appropriated to acquire more than 15,000 MRAP vehicles, and about 6,600 of the vehicles have been fielded. In view of the importance of this program and the significant cost involved, Congress asked us to (1) describe DOD's approach for and progress in implementing its strategy for rapidly acquiring and fielding MRAP vehicles, and (2) identify the challenges remaining for the program."
Date: July 15, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Nuclear Material: DOE Needs to Take Action to Reduce Risks Before Processing Additional Nuclear Material at the Savannah River Site's H-Canyon (open access)

Nuclear Material: DOE Needs to Take Action to Reduce Risks Before Processing Additional Nuclear Material at the Savannah River Site's H-Canyon

A letter report issued by the Government Accountability Office with an abstract that begins "During the Cold War, the Department of Energy (DOE) produced nuclear materials for nuclear weapons at its Savannah River Site (SRS) by dissolving highly radioactive spent nuclear fuel from reactors in a facility known as H-Canyon. DOE planned to end H-Canyon operations in 2007 but now plans to continue H-Canyon operations until 2019 to process additional nuclear material. GAO was asked to (1) identify the types of nuclear materials DOE will process using H-Canyon and its associated costs of operation, (2) determine whether SRS's radioactive waste storage tanks and associated nuclear waste facilities are capable of handling the additional waste generated by H-Canyon, and (3) describe H-Canyon's compliance with safety and environmental requirements. To conduct its work, GAO reviewed DOE's plans to process nuclear material using H-Canyon and visited SRS to observe the canyon and associated radioactive waste treatment facilities."
Date: July 25, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Medicare Advantage: Characteristics, Financial Risks, and Disenrollment Rates of Beneficiaries in Private Fee-for-Service Plans (open access)

Medicare Advantage: Characteristics, Financial Risks, and Disenrollment Rates of Beneficiaries in Private Fee-for-Service Plans

A letter report issued by the Government Accountability Office with an abstract that begins "Medicare Advantage (MA) plans are an alternative to the original Medicare fee-for-service (FFS) program. Private fee-for-service (PFFS) plans--one type of MA plan--give beneficiaries an option that is more like Medicare FFS than other MA plans, with a wider choice of providers and less plan management of services and providers. PFFS enrollment increased from about 35,000 beneficiaries in June 2004 to about 2.3 million in June 2008. This report compares PFFS plans to other MA plans and Medicare FFS in three areas: (1) characteristics of beneficiaries, (2) financial risks for beneficiaries who do not contact their plans before receiving services, and (3) disenrollment rates. To do this work, GAO reviewed materials from a selected sample of nine PFFS plan sponsors, analyzed Medicare data, and interviewed officials from CMS, which administers the Medicare program, and other organizations."
Date: December 15, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Traffic Safety: Improved Reporting and Performance Measures Would Enhance Evaluation of High-Visibility Campaigns (open access)

Traffic Safety: Improved Reporting and Performance Measures Would Enhance Evaluation of High-Visibility Campaigns

A letter report issued by the Government Accountability Office with an abstract that begins "Two primary risk behaviors related to fatal traffic crashes are failure to use safety belts and driving while impaired by alcohol. High-visibility enforcement (HVE) campaigns that combine enforcement of a traffic safety law with media to inform the public about the campaign are effective in reducing these behaviors. In 2005, the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users authorized funding of an HVE program, including safety belt and impaired-driving campaigns. The National Highway Traffic Safety Administration (NHTSA) within the Department of Transportation (DOT) provides media and coordinates with states to provide enforcement activities for the campaigns. This report addresses (1) the extent to which NHTSA has implemented the HVE program and (2) for selected states, the impact of the campaigns and challenges that exist in conducting the campaigns. To conduct this work, GAO analyzed fatality data, plans, and evaluations and interviewed officials from DOT and seven selected states."
Date: April 25, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Employment and Training Program Grants: Evaluating Impact and Enhancing Monitoring Would Improve Accountability (open access)

Employment and Training Program Grants: Evaluating Impact and Enhancing Monitoring Would Improve Accountability

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2001, Labor has spent nearly $900 million on three workforce employment and training grant initiatives: High Growth Job Training Initiative (High Growth), Community-Based Job Training Initiative (Community Based), and the Workforce Innovation in Regional Economic Development (WIRED). GAO was asked to examine (1) the intent of the grant initiatives and the extent to which Labor will be able to assess their effects, (2) the extent to which the process used competition, was adequately documented, and included key players, and (3) what Labor is doing to monitor individual grantee compliance with grant requirements. To answer these questions, GAO obtained from Labor a list of grants for fiscal years 2001 through 2007, and reviewed relevant laws and Labor's internal grant award procedures. GAO interviewed grantees, and state and local workforce officials in seven states where grantees were located, Labor officials, and subject matter experts."
Date: May 7, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defined Benefit Pension Plans: Guidance Needed to Better Inform Plans of the Challenges and Risks of Investing in Hedge Funds and Private Equity (open access)

Defined Benefit Pension Plans: Guidance Needed to Better Inform Plans of the Challenges and Risks of Investing in Hedge Funds and Private Equity

A letter report issued by the Government Accountability Office with an abstract that begins "Millions of retired Americans rely on defined benefit pension plans for their financial well-being. Recent reports have noted that some plans are investing in 'alternative' investments such as hedge funds and private equity funds. This has raised concerns, given that these two types of investments have qualified for exemptions from federal regulations, and could present more risk to retirement assets than traditional investments. To better understand this trend and its implications, GAO was asked to examine (1) the extent to which plans invest in hedge funds and private equity; (2) the potential benefits and challenges of hedge fund investments; (3) the potential benefits and challenges of private equity investments; and (4) what mechanisms regulate and monitor pension plan investments in hedge funds and private equity. To answer these questions GAO interviewed relevant federal agencies, public and private pension plans, industry groups and investment professionals, and analyzed available survey data."
Date: August 14, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Military Personnel: Guidance Needed for Any Future Conversions of Military Medical Positions to Civilian Positions (open access)

Military Personnel: Guidance Needed for Any Future Conversions of Military Medical Positions to Civilian Positions

Correspondence issued by the Government Accountability Office with an abstract that begins "Since September 11, 2001, the high pace of military operations has placed significant stress on U.S. operating forces. In late 2003, the Department of Defense (DOD) reported that several studies had found that tens of thousands of military personnel were performing tasks that were not military essential and that these tasks could be performed more cost effectively by civilian or private-sector contract employees. To address this matter, DOD, in fiscal year 2004, began a multiyear initiative to convert military positions, including military health care positions, to federal civilian or contract positions. Within DOD, the Office of the Under Secretary of Defense, Personnel and Readiness (USD, P&R), has overall responsibility for issuing guidance on manpower management, which includes guidance related to determining the least costly mix of military, civilian, and contract personnel. Additionally, the Under Secretary of Defense (Comptroller) (USD (C)) and the Director, Program Analysis and Evaluation (PA&E) play key roles in determining the costs of military, civilian, and contract personnel. For example, the USD(C) is responsible for developing the composite pay rates used in developing military and civilian personnel budgets and PA&E provides leadership in developing and …
Date: February 8, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Federal Workers' Compensation: Better Data and Management Strategies Would Strengthen Efforts to Prevent and Address Improper Payments (open access)

Federal Workers' Compensation: Better Data and Management Strategies Would Strengthen Efforts to Prevent and Address Improper Payments

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2006, the Federal Employees' Compensation Act (FECA) program paid over $1.8 billion in wage loss compensation to federal employees who were unable to work after being injured on the job. Under the Comptroller General's authority to conduct evaluations on his own initiative, GAO examined (1) how effectively the Department of Labor's (Labor) Office of Workers' Compensation Programs (OWCP) manages the risk of improper FECA compensation payments; (2) what vulnerabilities to improper payments, if any, exist in OWCP's procedures for making FECA wage loss payments; and (3) how well OWCP ensures the recovery of identified FECA overpayments. To address these issues, GAO reviewed OWCP documents, analyzed data obtained from OWCP, reviewed a random and projectable sample of FECA claims files, visited five OWCP district offices, and interviewed OWCP headquarters and district officials."
Date: February 26, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Highway Public-Private Partnerships: More Rigorous Up-Front Analysis Could Better Secure Potential Benefits and Protect the Public Interest (open access)

Highway Public-Private Partnerships: More Rigorous Up-Front Analysis Could Better Secure Potential Benefits and Protect the Public Interest

Correspondence issued by the Government Accountability Office with an abstract that begins "In February 2008, GAO released a report entitled Highway Public-Private Partnerships: More Rigorous Up-Front Analysis Could Better Secure Potential Benefits and Protect the Public Interest (GAO-08-44) that reviewed: (1) the benefits, costs, and trade-offs of highway public-private partnerships; (2) how public officials have identified and acted to protect the public interest in these arrangements; and (3) the federal role in highway public-private partnerships and potential changes in this role. The enclosed statement discusses these issues."
Date: September 8, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Fiscal Year 2008 Airport and Airway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Fiscal Year 2008 Airport and Airway Trust Fund Excise Taxes

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO has performed the agreed-upon procedures solely to assist the Department of Transportation (DOT) in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2008, is supported by the underlying records. As agreed with DOT, GAO evaluated fiscal year 2008 activity affecting distributions to the AATF."
Date: November 3, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Cayman Islands: Business and Tax Advantages Attract U.S. Persons and Enforcement Challenges Exist (open access)

Cayman Islands: Business and Tax Advantages Attract U.S. Persons and Enforcement Challenges Exist

A letter report issued by the Government Accountability Office with an abstract that begins "The Cayman Islands is a major offshore financial center and the registered home of thousands of corporations and financial entities. Financial activity in the Cayman Islands is measured in the trillions of dollars annually. One Cayman building--Ugland House--has been the subject of public attention as the listed address of thousands of companies. To help Congress better understand the nature of U.S. persons' business activities in the Cayman Islands, GAO was asked to study (1) the nature and extent of U.S. persons' involvement with Ugland House registered entities and the nature of such business; (2) the reasons why U.S. persons conduct business in the Cayman Islands; (3) information available to the U.S. government regarding U.S. persons' Cayman activities; and (4) the U.S. government's compliance and enforcement efforts. GAO interviewed U.S. and Cayman government officials and representatives of the law firm housed in Ugland House, and reviewed relevant documents."
Date: July 24, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information Security: Securities and Exchange Commission Needs to Continue to Improve Its Program (open access)

Information Security: Securities and Exchange Commission Needs to Continue to Improve Its Program

A letter report issued by the Government Accountability Office with an abstract that begins "In carrying out its mission to ensure that securities markets are fair, orderly, and efficiently maintained, the Securities and Exchange Commission (SEC) relies extensively on computerized systems. Integrating effective information security controls into a layered control strategy is essential to ensure that SEC's financial and sensitive information are protected from inadvertent or deliberate misuse, disclosure, or destruction. As part of its audit of SEC's fiscal year 2007 financial statements, GAO assessed (1) the status of SEC's actions to correct previously reported information security weaknesses and (2) the effectiveness of SEC's controls for ensuring the confidentiality, integrity, and availability of its information systems and information. To do this, GAO examined security plans, policies, and practices; interviewed pertinent officials; and conducted tests and observations of controls in operation."
Date: February 29, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library