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Southwest Retort, Volume 62, Number 3, November 2009 (open access)

Southwest Retort, Volume 62, Number 3, November 2009

This publication of the Dallas-Fort Worth Section of the American Chemical Society includes information about research, prominent scientist, organizational business, and various other stories of interest to the community.
Date: November 2009
Creator: American Chemical Society. Dallas/Fort Worth Section.
Object Type: Journal/Magazine/Newsletter
System: The UNT Digital Library

Irish Girl: Stories

Access: Use of this item is restricted to the UNT Community
Inside Tim Johnston's Irish Girl, readers will find spellbinding stories of loss, absence, and the devastating effects of chance—of what happens when the unthinkable bad luck of other people, of other towns, becomes our bad luck, our town. The contents include: Dirt men -- Water -- Things go missing -- Antlerless hunt -- Jumping man -- Lucky gorseman -- Up there -- Irish girl.
Date: November 2009
Creator: Johnston, Tim, 1962-
Object Type: Book
System: The UNT Digital Library

Hell in an Loc: the 1972 Easter Invasion and the Battle That Saved South Viet Nam

Access: Use of this item is restricted to the UNT Community
In 1972 a North Vietnamese offensive of more than 30,000 men and 100 tanks smashed into South Vietnam and raced to capture Saigon. All that stood in their way was a small band of 6,800 South Vietnamese (ARVN) soldiers and militiamen, and a handful of American advisors with U.S. air support, guarding An Loc, a town sixty miles north of Saigon and on the main highway to it. This depleted army, outnumbered and outgunned, stood its ground and fought to the end and succeeded. Against all expectations, the ARVN beat back furious assaults from three North Vietnamese divisions, supported by artillery and armored regiments, during three months of savage fighting. This victory was largely unreported in the U.S. media, which had effectively lost interest in the war after the disengagement of most U.S. forces. Thi believes that it is time to set the record straight. Without denying the tremendous contribution of the U.S. advisors and pilots, this book is written primarily to tell the South Vietnamese side of the story and, more importantly, to render justice to the South Vietnamese soldier.
Date: November 15, 2009
Creator: Lâm, Quang Thi
Object Type: Book
System: The UNT Digital Library
Tax Policy: The Research Tax Credit's Design and Administration Can Be Improved (open access)

Tax Policy: The Research Tax Credit's Design and Administration Can Be Improved

A letter report issued by the Government Accountability Office with an abstract that begins "The tax credit for qualified research expenses provides significant subsidies to encourage business investment in research intended to foster innovation and promote long-term economic growth. Generally the credit provides a subsidy for research spending in excess of a base amount but concerns have been raised about its design and administrability. Government Accountability Office (GAO) was asked to describe the credit's use, determine whether it could be redesigned to improve the incentive to do new research, and assess whether recordkeeping and other compliance costs could be reduced. GAO analyzed alternative credit designs using a panel of corporate tax returns and assessed administrability by interviewing Internal Revenue Service (IRS) and taxpayer representatives."
Date: November 6, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Bureau of Prisons: Methods for Cost Estimation Largely Reflect Best Practices, but Quantifying Risks Would Enhance Decision Making (open access)

Bureau of Prisons: Methods for Cost Estimation Largely Reflect Best Practices, but Quantifying Risks Would Enhance Decision Making

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Justice's (DOJ) Federal Bureau of Prisons (BOP) is responsible for the custody and care of about 209,000 federal inmates--a population which has grown by 44 percent over the last decade. In fiscal years 2008 and 2009, the President requested additional funding for BOP because costs for key operations were at risk of exceeding appropriated funding levels. Government Accountability Office (GAO) was congressionally directed to examine (1) how BOP estimates costs when developing its annual budget request to DOJ; (2) the extent to which BOP's methods for estimating costs follow established best practices; and (3) the extent to which BOP's costs for key operations exceeded requested funding levels identified in the President's budget in recent years, and how this has affected BOP's ability to manage its growing inmate population. In conducting our work, GAO analyzed BOP budget documents, interviewed BOP and DOJ officials, and compared BOP's cost estimation documentation to criteria in GAO's Cost Estimating and Assessment Guide."
Date: November 10, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Telecommunications: FCC Needs to Improve Oversight of Wireless Phone Service (open access)

Telecommunications: FCC Needs to Improve Oversight of Wireless Phone Service

A letter report issued by the Government Accountability Office with an abstract that begins "Americans increasingly rely on wireless phones, with 35 percent of households now primarily or solely using them. Under federal law, the Federal Communications Commission (FCC) is responsible for fostering a competitive wireless marketplace while ensuring that consumers are protected from harm. States also have authority to oversee some aspects of service. As requested, this report discusses consumers' satisfaction and problems with wireless phone service and FCC's and state utility commissions' efforts to oversee this service. To conduct this work, Government Accountability Office (GAO) surveyed 1,143 adult wireless phone users from a nationally representative, randomly selected sample; surveyed all state utility commissions; and interviewed and analyzed documents obtained from FCC and stakeholders representing consumers, state agencies and officials, and the industry."
Date: November 10, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Surface Transportation: Efforts to Address Highway Congestion through Real-Time Traffic Information Systems Are Expanding but Face Implementation Challenges (open access)

Surface Transportation: Efforts to Address Highway Congestion through Real-Time Traffic Information Systems Are Expanding but Face Implementation Challenges

Correspondence issued by the Government Accountability Office with an abstract that begins "Growing congestion on our nation's roads results in wasted time and fuel, which adversely affects the economy and the environment. State and local government agencies and private companies disseminate real-time traffic information to help travelers decide whether to use alternative, less congested routes. Legislation enacted in 2005 required the U.S. Department of Transportation (DOT) to establish the Real-Time System Management Information Program, in order to provide states the capability to monitor traffic and travel conditions on major highways and share that information. As requested, this GAO report addresses, among other things, (1) how the public and private sectors disseminate real-time traffic information to the public, (2) actions DOT has taken to establish the Real-Time System Management Information Program, and (3) experts' views on the need for a nationwide real-time traffic information system and its potential characteristics. To conduct this study, GAO visited sites in California and Florida, which have well-developed traffic information systems; reviewed and analyzed DOT reports and data; and interviewed transportation officials, experts, and other stakeholders. GAO is not making any recommendations at this time because DOT has not finalized the proposed rule it issued in …
Date: November 30, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Defense Acquisitions: Further Actions Needed to Address Weaknesses in DOD's Management of Professional and Management Support Contracts (open access)

Defense Acquisitions: Further Actions Needed to Address Weaknesses in DOD's Management of Professional and Management Support Contracts

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2008, the Department of Defense (DOD) obligated $200 billion on services contracts, including $42 billion for professional and management services. The Government Accountability Office (GAO) previously identified weaknesses in DOD's management and oversight of services contracts, contributing to DOD contract management being on GAO's high-risk list. For selected professional and management support contracts, GAO was asked to examine (1) the extent to which DOD considered the risks of contractors closely supporting inherently governmental functions at key decision points, (2) how DOD implemented performance-based practices, (3) the extent to which DOD designated trained surveillance personnel, and (4) whether a new review process may improve DOD's management of such contracts. GAO reviewed federal regulations, agency policies and guidance, and analyzed seven acquisitions approved from 2004 to 2007 and 64 related task orders for services."
Date: November 20, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Influenza Pandemic: Monitoring and Assessing the Status of the National Pandemic Implementation Plan Needs Improvement (open access)

Influenza Pandemic: Monitoring and Assessing the Status of the National Pandemic Implementation Plan Needs Improvement

A letter report issued by the Government Accountability Office with an abstract that begins "The current H1N1 pandemic highlights the threat posed to our nation by an influenza pandemic. The previous administration's Homeland Security Council (HSC) issued the Implementation Plan for the National Strategy for Pandemic Influenza (Plan) in May 2006 to help address a pandemic. The Government Accountability Office (GAO) was asked to (1) determine how the HSC and responsible federal agencies monitor the progress and completion of the Plan's action items; and (2) assess the extent to which selected action items have been completed. To do this, GAO interviewed officials from the HSC and the six federal agencies responsible for implementing most of the Plan, and analyzed a random sample of 60 action items. While this report does not assess the response efforts for the H1N1 pandemic, GAO continues to monitor the outbreak and the federal response."
Date: November 24, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
U.S. Labor Force Statistics: Illustrative Simulations of the Likely Effects of Underrepresenting Unauthorized Residents (open access)

U.S. Labor Force Statistics: Illustrative Simulations of the Likely Effects of Underrepresenting Unauthorized Residents

A letter report issued by the Government Accountability Office with an abstract that begins "In times of economic uncertainty as well as in times of stability, policymakers and the public rely on labor force statistics, such as the unemployment rate, to provide important information on the current state of the economy. These statistics, published by the Department of Labor's Bureau of Labor Statistics (BLS), include key figures that are based on data obtained from the Current Population Survey (CPS). The CPS, a household interview survey administered by the Department of Commerce's U.S. Census Bureau, is designed to represent the entire United States civilian noninstitutional population. However, certain U.S. residents--specifically, foreign-born persons who are not authorized to live here, to whom the Government Accountability Office (GAO) refers as unauthorized residents in this report--may not be represented in CPS data to the same extent as the general population. Little research has been done on whether potential underrepresentation of the unauthorized population might noticeably affect labor statistics, but policy efforts that depend on valid and reliable labor force statistics would benefit from such information. GAO agreed with the Bureau of Labor Statistics to examine issues concerning unauthorized residents' impact on labor force statistics. …
Date: November 30, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Contingency Contracting: Further Improvements Needed in Agency Tracking of Contractor Personnel and Contracts in Iraq and Afghanistan (open access)

Contingency Contracting: Further Improvements Needed in Agency Tracking of Contractor Personnel and Contracts in Iraq and Afghanistan

A statement of record issued by the Government Accountability Office with an abstract that begins "This statement discusses ongoing efforts by the Department of Defense (DOD), the Department of State (State), and the U.S. Agency for International Development (USAID) to track information on contractor personnel and contracts in Iraq and Afghanistan. Reliable, meaningful data on contractors and the services they provide are necessary to inform agency decisions on when and how to effectively use contractors, provide support services to contractors, and ensure that contractors are properly managed and overseen. The importance of such data is heightened by the unprecedented reliance on contractors in Iraq and Afghanistan and the evolving U.S. presence in the two countries. The statement focuses on (1) how information on contractor personnel and contracts can assist agencies in managing and overseeing their use of contractors and (2) the status of DOD, State, and USAID's efforts to track statutorily-required information on contractor personnel and contracts in Iraq and Afghanistan, as well as our recent recommendations to address the shortcomings we identified in their efforts. This statement is drawn from our October 2009 report on contracting in Iraq and Afghanistan, which was mandated by section 863 of the National …
Date: November 2, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Defense Logistics: Department of Defense's Annual Report on the Status of Prepositioned Materiel and Equipment Can Be Further Enhanced to Better Inform Congress (open access)

Defense Logistics: Department of Defense's Annual Report on the Status of Prepositioned Materiel and Equipment Can Be Further Enhanced to Better Inform Congress

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) prepositions equipment at strategic locations around the world to enable it to field combat-ready forces in days, rather than the weeks it would take if equipment had to be moved from the United States to the locations of conflicts. These prepositioned materiel and equipment sets have played an important role in supporting ongoing operations in Iraq and Afghanistan. However, sustained operations in Iraq and Afghanistan have taken a toll on the condition and readiness of military equipment. Over the last few years, we have identified a number of ongoing and long-term challenges regarding DOD's prepositioned stocks. The National Defense Authorization Act for Fiscal Year 2008 added an annual reporting requirement to Title 10 of the United States Code that directs DOD to submit a report to the congressional defense committees on the status of prepositioned materiel and equipment as of the end of each fiscal year, no later than the date of the submission of the President's annual budget request. For this report, our objective was to determine what additional information in future DOD reports on the status of its prepositioned materiel and …
Date: November 4, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Financial Audit: Securities and Exchange Commission's Financial Statements for Fiscal Years 2009 and 2008 (open access)

Financial Audit: Securities and Exchange Commission's Financial Statements for Fiscal Years 2009 and 2008

A letter report issued by the Government Accountability Office with an abstract that begins "Established in 1934 to enforce the securities laws and protect investors, the United States Securities and Exchange Commission (SEC) plays an important role in maintaining the integrity of the U.S. securities markets. Pursuant to the Accountability of Tax Dollars Act of 2002, SEC is required to prepare and submit to Congress and the Office of Management and Budget audited financial statements. GAO agreed, under its audit authority, to perform the audit of SEC's financial statements to determine whether (1) the financial statements are fairly stated, and (2) SEC management maintained effective internal control. GAO also tested SEC's compliance with selected provisions of significant laws and regulations."
Date: November 16, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
2010 Census: Census Bureau Has Made Progress on Schedule and Operational Control Tools, but Needs to Prioritize Remaining System Requirements (open access)

2010 Census: Census Bureau Has Made Progress on Schedule and Operational Control Tools, but Needs to Prioritize Remaining System Requirements

A letter report issued by the Government Accountability Office with an abstract that begins "To carry out the decennial census, the U.S. Census Bureau (Bureau) conducts a sequence of thousands of activities and numerous operations. As requested, The Government Accountability Office (GAO) examined (1) the Bureau's use of scheduling tools to maintain and monitor progress and (2) the status of two systems key to field data collection: the control system the Bureau will use to manage the work flow for paper-based operations, including nonresponse follow-up, and the system used to manage quality control of two major field operations. GAO applied schedule analysis tools; reviewed Bureau evaluations, planning documents, and other documents on work flow management; and interviewed Bureau officials."
Date: November 13, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal Land Management: Challenges to Implementing the Federal Land Transaction Facilitation Act (open access)

Federal Land Management: Challenges to Implementing the Federal Land Transaction Facilitation Act

Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. Department of the Interior's Bureau of Land Management (BLM), Fish and Wildlife Service, and National Park Service, and the U.S. Department of Agriculture's Forest Service manage about 628 million acres of public land, mostly in 11 western states and Alaska. Under the Federal Land Transaction Facilitation Act (FLTFA) of 2000, revenue raised from selling BLM lands is available to the agencies, primarily to acquire nonfederal land within the boundaries of land they already own--known as inholdings. These inholdings can create significant land management problems. To acquire land, the agencies can nominate parcels under state-level interagency agreements or the Secretaries can use their discretion to initiate acquisitions. FLTFA expires in July 2010. This testimony discusses GAO's 2008 report: Federal Land Management: Federal Land Transaction Facilitation Act Restrictions and Management Weaknesses Limit Future Sales and Acquisitions (GAO-08-196). Specifically, the testimony discusses (1) FLTFA revenue generated, (2) challenges to future sales, (3) FLTFA expenditures, (4) challenges to future acquisitions, and (5) agencies' implementation of GAO's recommendations. Among other things, GAO examined the act, agency guidance, and FLTFA sale and acquisition data, interviewed agency officials, and obtained some updated information."
Date: November 17, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Defense Infrastructure: Guam Needs Timely Information from DOD to Meet Challenges in Planning and Financing Off-Base Projects and Programs to Support a Larger Military Presence (open access)

Defense Infrastructure: Guam Needs Timely Information from DOD to Meet Challenges in Planning and Financing Off-Base Projects and Programs to Support a Larger Military Presence

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) plans to increase the U.S. military presence on Guam are expected to increase the island's current military population by about two and a half times by 2020. If implemented as planned, this realignment would increase the military population on Guam from about 15,000 in 2009 to about 29,000 in 2014, and to more than 39,000 by 2020, which will increase the current island population of 178,430 by about 14 percent over those years. The government of Guam established the Civilian-Military Task Force in April 2006 to identify and develop cost estimates for potential nondefense projects and programs needed to support the larger military presence. To determine the processes used by the government of Guam to develop cost estimates for off-base projects and programs to support a larger military and civilian population resulting from the military buildup, the Government Accountability Office (GAO) obtained and analyzed studies and assessments used by the government of Guam to develop the cost estimates. GAO also examined the government of Guam's fiscal year 2010 budget request. GAO conducted this performance audit from March 2009 through November 2009 in accordance …
Date: November 13, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Nursing Homes: Opportunities Exist to Facilitate the Use of the Temporary Management Sanction (open access)

Nursing Homes: Opportunities Exist to Facilitate the Use of the Temporary Management Sanction

Correspondence issued by the Government Accountability Office with an abstract that begins "The nation's 1.4 million nursing home residents are a highly vulnerable population of elderly and disabled individuals for whom remaining at home is no longer feasible. The federal government plays a key role in ensuring that nursing home residents receive appropriate care by setting quality requirements that nursing homes must meet to participate in the Medicare and Medicaid programs and by contracting with states to conduct routine inspections--called standard surveys--and complaint investigations. To encourage compliance with quality requirements, Congress has authorized certain enforcement actions, known as sanctions, such as civil money penalties or termination from participating in the Medicare and Medicaid programs. The Centers for Medicare & Medicaid Services (CMS) is responsible for imposing federal sanctions, typically on the basis of states' recommendations. One sanction--temporarily replacing a home's management--has been used infrequently. According to CMS guidance, temporary management may be used instead of termination in cases where nursing homes place residents at risk of death or serious injury--referred to as immediate jeopardy--or place residents at widespread risk of actual harm. CMS requires that a nursing home remove any immediate jeopardy within a short time frame of 23 calendar …
Date: November 20, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Nuclear Waste Management: Key Attributes, Challenges, and Costs for the Yucca Mountain Repository and Two Potential Alternatives (open access)

Nuclear Waste Management: Key Attributes, Challenges, and Costs for the Yucca Mountain Repository and Two Potential Alternatives

A letter report issued by the Government Accountability Office with an abstract that begins "High-level nuclear waste--one of the nation's most hazardous substances--is accumulating at 80 sites in 35 states. The United States has generated 70,000 metric tons of nuclear waste and is expected to generate 153,000 metric tons by 2055. The Nuclear Waste Policy Act of 1982, as amended, requires the Department of Energy (DOE) to dispose of the waste in a geologic repository at Yucca Mountain, about 100 miles northwest of Las Vegas, Nevada. However, the repository is more than a decade behind schedule, and the nuclear waste generally remains at the commercial nuclear reactor sites and DOE sites where it was generated. This report examines the key attributes, challenges, and costs of the Yucca Mountain repository and the two principal alternatives to a repository that nuclear waste management experts identified: storing the nuclear waste at two centralized locations and continuing to store the waste on site where it was generated. GAO developed models of total cost ranges for each alternative using component cost estimates provided by the nuclear waste management experts. However, GAO did not compare these alternatives because of significant differences in their inherent characteristics that …
Date: November 4, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: IRS's Fiscal Years 2009 and 2008 Financial Statements (open access)

Financial Audit: IRS's Fiscal Years 2009 and 2008 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 Government Accountability Office (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 fairly stated, and (2) IRS management maintained effective internal control over financial reporting. 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 10, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Medicaid Outpatient Prescription Drugs: Second Quarter 2008 Federal Upper Limits for Reimbursement Compared with Average Retail Pharmacy Acquisition Costs (open access)

Medicaid Outpatient Prescription Drugs: Second Quarter 2008 Federal Upper Limits for Reimbursement Compared with Average Retail Pharmacy Acquisition Costs

Correspondence issued by the Government Accountability Office with an abstract that begins "Medicaid--the joint federal-state program that finances medical services for certain low-income adults and children--spent $15.0 billion on outpatient prescription drugs in fiscal year 2007. Instead of directly purchasing drugs, state Medicaid programs reimburse retail pharmacies for dispensing them to Medicaid beneficiaries. The federal government provides matching funds to states to help cover the costs of their Medicaid programs, and states must pay the remaining costs to qualify for these federal funds. For certain outpatient prescription drugs, state Medicaid programs may only receive federal matching funds for reimbursements up to a maximum amount known as a federal upper limit (FUL). Designed to control drug spending, FULs are currently calculated as 150 percent of a drug's lowest published price in three national drug pricing compendia. State Medicaid programs can determine reimbursements to retail pharmacies for each drug, but the federal government will only provide matching funds to the extent that reimbursements for all drugs subject to FULs do not exceed established FULs in the aggregate. A 2005 report by the Department of Health and Human Services' (HHS) Office of Inspector General (OIG) found that FULs were ineffective at controlling outpatient …
Date: November 30, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Homeland Security: Greater Attention to Key Practices Would Help Address Security Vulnerabilities at Federal Buildings (open access)

Homeland Security: Greater Attention to Key Practices Would Help Address Security Vulnerabilities at Federal Buildings

Testimony issued by the Government Accountability Office with an abstract that begins "The Federal Protective Service (FPS) within the Department of Homeland Security (DHS) is responsible for providing law enforcement and related security services for nearly 9,000 federal facilities under the control and custody of the General Services Administration (GSA). In 2004 GAO identified a set of key protection practices from the collective practices of federal agencies and the private sector, which included allocation of resources using risk management, strategic management of human capital, leveraging of technology, information sharing and coordination, and performance measurement and testing. This testimony is based on past reports and testimonies and discusses (1) limitations FPS faces in protecting GSA buildings and resulting vulnerabilities; and (2) actions FPS is taking. To perform this work, GAO used its key practices as criteria, visited a number of GSA buildings, surveyed tenant agencies, analyzed pertinent laws and DHS and GSA documents, conducted covert testing at 10 judgmentally selected high-security buildings in four cities, and interviewed officials from DHS, GSA, and tenant agencies, and contractors and guards."
Date: November 18, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Afghanistan's Security Environment (open access)

Afghanistan's Security Environment

Correspondence issued by the Government Accountability Office with an abstract that begins "In March 2009, out of concern that the overall security situation in Afghanistan had not improved after more than 7 years of U.S. and international efforts, the administration completed a 60-day strategic review of U.S. policy and the security environment in Afghanistan and Pakistan. Based on this review, and recognizing the vital U.S. interest in addressing security threats posed by extremists in Afghanistan and Pakistan, the administration announced a strategic goal of disrupting, dismantling, and eventually defeating these extremists and eliminating their safe havens in both Afghanistan and Pakistan. Subsequently, in August 2009, the United States issued an integrated civilian-military campaign plan for support to Afghanistan. The strategy and campaign plan call for, among other things, the execution of an integrated counterinsurgency mission and continued efforts to build the capacity of military and civilian elements of the Afghan government to lead counterinsurgency and counterterrorism efforts and provide internal security for the Afghan people. Accordingly, the focus for U.S. forces in Afghanistan will be to (1) secure Afghanistan from insurgent and terrorist threats and (2) rapidly train Afghanistan National Security Forces (ANSF) to lead military and law enforcement operations."
Date: November 5, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Department Of Veterans Affairs: Improvements Needed in Corrective Action Plans to Remediate Financial Reporting Material Weaknesses (open access)

Department Of Veterans Affairs: Improvements Needed in Corrective Action Plans to Remediate Financial Reporting Material Weaknesses

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2008, the Department of Veterans Affairs (VA) identified three material internal control weaknesses over financial reporting--financial management system functionality, IT security controls, and financial management oversight. VA is developing a new financial system--FLITE--but full implementation is not expected until 2014. Therefore, the Subcommittee asked us to determine whether VA corrective action plans and oversight are appropriately focused on near-term actions to provide improved financial information. This report addresses (1) the nature of the internal control weaknesses identified in the VA fiscal year 2008 financial audit report and how long they have been outstanding, (2) whether VA had plans appropriately focused on near-term corrective actions, and (3) whether VA had appropriate oversight mechanisms in place to help assure that near-term corrective action plans are implemented on schedule. GAO reviewed corrective action plans for significant deficiencies underlying 2 of the 3 material weaknesses and performed additional analysis for two underlying significant deficiencies."
Date: November 16, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Budget Issues: Electronic Processing of Non-IRS Collections Has Increased but Better Understanding of Cost Structure Is Needed (open access)

Budget Issues: Electronic Processing of Non-IRS Collections Has Increased but Better Understanding of Cost Structure Is Needed

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of the Treasury's Financial Management Service (FMS) collections program provides services to agencies to collect, deposit, and account for collections through a variety of methods. Electronic collection methods can reduce government borrowing costs and agency administrative costs, while improving compliance and security. The Government Accountability Office (GAO) was asked to identify (1) the extent to which agencies other than the Internal Revenue Service (IRS) use various collection methods, (2) ways to maximize the benefits of and overcome any barriers to agency use of the various collection methods, and (3) issues that FMS should consider in its plans to improve the efficiency and security of collections. GAO analyzed collections data, plans, and documents from FMS and five case-study agencies in the Departments of the Interior and Commerce that use a variety of collection methods, observed fee collection methods, and interviewed FMS and case-study agency officials. GAO also interviewed selected payer groups for case study agencies."
Date: November 20, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library