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U.S. Insular Areas: Opportunities Exist to Improve Interior's Grant Oversight and Reduce the Potential for Mismanagement
A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. insular areas of American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), Guam, and the U.S. Virgin Islands (USVI) face serious economic and fiscal challenges and rely on federal funding to deliver critical services. The Department of the Interior (Interior), through its Office of Insular Affairs (OIA), provides roughly $70 million in grant funds annually to increase insular area self-sufficiency. GAO and others have raised concerns regarding insular areas' internal control weaknesses, which increase the risk of grant fund mismanagement. GAO was asked to determine (1) whether previously reported internal control weaknesses have been addressed and, if not, to what extent they are prevalent among OIA grant projects; (2) the challenges, if any, insular areas face in implementing OIA grant projects; and (3) the extent to which OIA has taken action to improve grant project implementation and management. GAO reviewed a random sample of 173 OIA grant files, conducted site visits, and interviewed OIA and insular area officials."
Date:
March 16, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Update on the Status of the Merchantable Timber Contracting Pilot Program
Correspondence issued by the Government Accountability Office with an abstract that begins "Counties containing federal lands have historically received a percentage of the receipts generated by the sale or use of natural resources on the federal lands. A steep decline in federal timber sales during the 1990s, however, resulted in a significant decrease in federal payments to counties that previously depended on timber receipts. The Secure Rural Schools and Community Self-Determination Act of 2000, reauthorized in 2008, was enacted, in part, to address this decline by stabilizing payments to counties that depended on revenues from timber sales on Forest Service and certain Bureau of Land Management (BLM) lands. Under the aceach county may continue to receive a portion of the revenues generated from the sale or use of resources from these lands or may choose instead to receive annual payments based in part on historical revenue payments to the county. Among other things, the act provides for the Forest Service and BLM to implement certain land management projects, known as Title II projects, using a portion of these funds. The act mandates that a certain percentage of Title II projects involving the sale of merchantable timber be carried out under …
Date:
March 4, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Poorly Performing Nursing Homes: Special Focus Facilities Are Often Improving, but CMS's Program Could Be Strengthened
A letter report issued by the Government Accountability Office with an abstract that begins "CMS established the Special Focus Facility (SFF) Program in 1998 to help address poor nursing home performance. States select a subset of homes as SFFs from a list of the 15 poorest performing homes in each state, but the program is limited to 136 homes nationwide because of resource constraints. CMS guidance directs states to survey SFFs twice as frequently as other homes and to propose more robust enforcement, including termination, for SFFs that fail to improve within about 18 months. GAO was asked to (1) determine the factors states consider in selecting SFFs and how SFFs differed from other nursing homes, (2) evaluate CMS regional office and state adherence to program guidance and the program's impact on homes' performance, and (3) identify other strategies that have been used to improve poorly performing homes. In general, GAO's analysis used CMS data from 2005 through 2009 on SFFs and other homes as well as interviews with officials in 14 states selected based on the number of SFFs in each state and other factors."
Date:
March 19, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Information Security: Agencies Need to Implement Federal Desktop Core Configuration Requirements
A letter report issued by the Government Accountability Office with an abstract that begins "The increase in security incidents and continuing weakness in security controls on information technology systems at federal agencies highlight the continuing need for improved information security. To standardize and strengthen agencies' security, the Office of Management and Budget (OMB), in collaboration with the National Institute of Standards and Technology (NIST), launched the Federal Desktop Core Configuration (FDCC) initiative in 2007. GAO was asked to (1) identify the goals, objectives, and requirements of the initiative; (2) determine the status of actions federal agencies have taken, or plan to take, to implement the initiative; and (3) identify the benefits, challenges, and lessons learned in implementing this initiative. To accomplish this, GAO reviewed policies, plans, and other documents at the 24 major executive branch agencies; reviewed OMB and NIST guidance and documentation; and interviewed officials."
Date:
March 12, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Medicare Contracting Reform: Agency Has Made Progress with Implementation, but Contractors Have Not Met All Performance Standards
A letter report issued by the Government Accountability Office with an abstract that begins "The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 significantly reformed contracting for payment of Medicare's $310 billion per year in fee-for-service claims. The Centers for Medicare & Medicaid Services (CMS) is transitioning claims administration to 19 new entities known as Medicare Administrative Contractors (MAC) and plans to complete the process ahead of October 1, 2011, the date required by law. In 2005, GAO reported that CMS's plan to accelerate the transition could create challenges and was based on estimated costs and savings that were uncertain. In this report GAO examined (1) how CMS has implemented Medicare contracting reform; (2) how CMS assessed the performance of the MACs and what the results of its assessments have been; and (3) what CMS's costs and savings have been for Medicare contracting reform. GAO selected a sample of 6 transitions to review from among the 10 MAC contracts awarded as of June 2008, based on factors such as geographic diversity, volume of claims workload, and transition complexity. GAO analyzed CMS documents related to the MAC transitions, including performance assessments for 3 of the 6 MACs in the sample …
Date:
March 25, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
VA Health Care: VA Has Taken Steps to Make Services Available to Women Veterans, but Needs to Revise Key Policies and Improve Oversight Processes
A letter report issued by the Government Accountability Office with an abstract that begins "In 2008, VA provided health care to over 281,000 women veterans, a fast growing subgroup of veterans. Women veterans seeking VA health care need access to an array of services and Congress has raised concerns about how well VA is prepared to meet the physical and mental health care needs of women. GAO was asked to examine (1) the on-site availability of health care services at VA facilities for women veterans, (2) the extent to which VA facilities are following VA policies that apply to the delivery of health care to women veterans, and (3) key challenges that VA facilities face in providing health care to women veterans and how VA is addressing these challenges. GAO reviewed applicable laws and VA policies, interviewed officials, and visited a judgmental sample of 9 VA medical centers (VAMC) and 10 community-based outpatient clinics (CBOC) chosen, in part, based on the number of women using services. GAO also visited 10 VA counseling centers (Vet Centers)."
Date:
March 31, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Homeland Defense: DOD Needs to Take Actions to Enhance Interagency Coordination for Its Homeland Defense and Civil Support Missions
A letter report issued by the Government Accountability Office with an abstract that begins "Numerous occurrences in the United States--both scheduled events and emergencies--require the Department of Defense (DOD) to coordinate, integrate, and synchronize its homeland defense and civil support missions with a broad range of U.S. federal agencies. In response to congressional inquiry, GAO examined the extent to which DOD has (1) identified clearly defined roles and responsibilities for DOD entities to facilitate interagency coordination for homeland defense and civil support missions, (2) articulated to its federal partners the DOD entities' approach toward interagency coordination, and (3) adopted key practices for managing homeland defense and civil support liaisons. GAO reviewed numerous DOD policy and guidance documents and interviewed officials from DOD and its partner agencies, including the departments of Homeland Security, Justice, Health and Human Services, and Agriculture; and the Office of the Director of National Intelligence."
Date:
March 30, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
VA Faces Challenges in Providing Substance Use Disorder Services and Is Taking Steps to Improve These Services for Veterans
Correspondence issued by the Government Accountability Office with an abstract that begins "Substance use disorders (SUD), such as alcohol abuse and drug addiction, are serious health conditions that affect many Americans, including a substantial number of veterans. According to the Department of Veterans Affairs (VA), about 420,000 of the over 5 million veterans receiving health care from VA had SUD diagnoses in fiscal year 2009. Both older veterans and veterans of the current military operations in Iraq and Afghanistan are at risk for SUDs, as veterans may use drugs or alcohol to help cope with the effects of stressful events experienced during deployment or with difficulties they encounter in readjusting from wartime military service to civilian life. The identification and treatment of veterans with SUDs is important, as SUDs can have harmful effects on veterans' physical, psychological, and social well-being if left untreated. VA provides SUD services in a range of settings, including inpatient SUD programs that provide acute in-hospital care, which may include detoxification services; residential rehabilitation treatment programs, which provide intensive treatment and rehabilitation services with supported housing; intensive outpatient programs, which provide at least 3 hours of treatment services 3 days per week; and standard outpatient programs, …
Date:
March 10, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Defense Acquisitions: Assessments of Selected Weapon Programs
A letter report issued by the Government Accountability Office with an abstract that begins "This is GAO's eighth annual assessment of selected Department of Defense (DOD) weapon programs. The report examines how well DOD is planning and executing its weapon acquisition programs, an area that has been on GAO's high-risk list since 1990. This year's report is in response to the mandate in the joint explanatory statement to the DOD Appropriations Act, 2009. The report includes (1) observations on DOD's efforts to manage its portfolio of major defense acquisition programs; (2) an assessment of the knowledge attained by key junctures in the acquisition process for a subset of 42 weapon programs from the 2009 portfolio; (3) data on other factors that can affect program execution; and (4) examples of how DOD is implementing recent acquisition reforms. To conduct the assessment, GAO analyzed data on the composition of DOD's portfolio of major defense acquisition programs. GAO did not analyze the cost and schedule performance of the portfolio because DOD did not issue timely or complete Selected Acquisition Reports for the second consecutive presidential transition. GAO expects to resume its portfolio analysis in next year's assessment. GAO also collected data from program …
Date:
March 30, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
State and Local Governments' Fiscal Outlook: March 2010 Update
A letter report issued by the Government Accountability Office with an abstract that begins "Fiscal sustainability presents a national challenge shared by all levels of government. Since 2007, GAO has published long-term fiscal simulations for the state and local government sector. These simulations show that, like the federal government, the state and local government sector faces persistent and long-term fiscal pressures. Using the Bureau of Economic Analysis's National Income and Product Accounts (NIPA) as the primary data source, GAO's model projects the level of receipts and expenditures for the sector until 2060 based on current and historical spending and revenue patterns. GAO assumes the current set of policies in place across federal, state, and local governments remains constant. This update incorporates NIPA data including increased federal grant funding made available to the sector through the American Recovery and Reinvestment Act of 2009. The model simulates the long-term fiscal outlook for the state and local sector as a whole and, while the model incorporates the Congressional Budget Office's economic projections, adjustments are made to capture the budgetary effects of near-term cyclical swings in the economy. Because the model covers the sector in the aggregate, the fiscal outcomes for individual states and …
Date:
March 2, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Oil and Gas Management: Interior's Oil and Gas Production Verification Efforts Do Not Provide Reasonable Assurance of Accurate Measurement of Production Volumes
A letter report issued by the Government Accountability Office with an abstract that begins "Oil and natural gas produced from federal leases generated over $6.5 billion in royalties in 2009. To verify that royalties are paid on the correct volumes of oil and gas, the Department of the Interior (Interior) verifies the quantity and quality of oil and gas, both onshore, through the Bureau of Land Management, and offshore, through the Offshore Energy and Minerals Management Service. This report assesses (1) the extent to which Interior's production verification regulations and policies provide reasonable assurance that oil and gas are accurately measured; (2) the extent to which Interior's offshore and onshore production accountability inspection programs consistently set and meet program goals and address key factors affecting measurement accuracy; and (3) Interior's management of its production verification programs. To address these questions, GAO analyzed Interior data on oil and gas inspections and human capital, as well as interviewed officials from Interior, states, oil and gas companies, and other countries."
Date:
March 15, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Media Programming: Factors Influencing the Availability of Independent Programming in Television and Programming Decisions in Radio
A letter report issued by the Government Accountability Office with an abstract that begins "The media industry plays a vital role in informing and entertaining the public. Media ownership and the availability of diverse programming have been a long-standing concern of Congress. Despite numerous programming choices in television and radio available to the public, some studies have reported that independently produced programming--that is, programming not affiliated with broadcast networks or cable operators--has decreased through the years. This requested report discusses (1) the extent to which the sources of television programming have changed over the last decade, (2) the factors industry stakeholders identified as affecting the availability of independent television programming, and (3) the factors industry stakeholders identified as influencing programming decisions in radio. To address these issues, GAO analyzed data from the Federal Communications Commission (FCC) and industry on sources of broadcast television programming in prime time (weeknights generally from 8:00 p.m. to 11:00 p.m.) and companies owning cable networks, as well as radio format data to determine programming variety. GAO also reviewed legal, agency, and industry documents and interviewed industry stakeholders, public interest groups, and others. GAO provided FCC with a draft of this report for comment. In response, …
Date:
March 17, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Information Security: IRS Needs to Continue to Address Significant Weaknesses
A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) relies extensively on computerized systems to carry out its demanding responsibilities to collect taxes, process tax returns, and enforce the nation's tax laws. Effective information security controls are essential to protect financial and taxpayer information from inadvertent or deliberate misuse, improper disclosure, or destruction. As part of its audit of IRS's fiscal years 2009 and 2008 financial statements, GAO assessed (1) the status of IRS's actions to correct or mitigate previously reported information security weaknesses and (2) whether controls over key financial and tax processing systems are effective in ensuring the confidentiality, integrity, and availability of financial and sensitive taxpayer information. To do this, GAO examined IRS information security policies, plans, and procedures; tested controls over key financial applications; and interviewed key agency officials at six sites."
Date:
March 19, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Afghanistan Drug Control: Strategy Evolving and Progress Reported, but Interim Performance Targets and Evaluation of Justice Reform Efforts Needed
A letter report issued by the Government Accountability Office with an abstract that begins "The illicit drug trade remains a challenge to the overall U.S. counterinsurgency campaign in Afghanistan. Afghanistan produces over 90 percent of the world's opium, which competes with the country's licit agriculture industry, provides funds to insurgents, and fuels corruption in Afghanistan. Since 2005, the United States has allotted over $2 billion to stem the production, consumption, and trafficking of illicit drugs while building the Afghan government's capacity to conduct counternarcotics activities on its own. In this report, GAO (1) examines how the U.S. counternarcotics strategy in Afghanistan has changed; (2) assesses progress made and challenges faced within the elimination/eradication, interdiction, justice reform, public information, and drug demand reduction program areas; and (3) assesses U.S. agencies' monitoring and evaluation efforts. To address these objectives, GAO obtained pertinent program documents and interviewed relevant U.S. and Afghan officials. GAO has prepared this report under the Comptroller General's authority to conduct evaluations on his own initiative."
Date:
March 9, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Energy Employees Compensation: Additional Independent Oversight and Transparency Would Improve Program's Credibility
A letter report issued by the Government Accountability Office with an abstract that begins "Congress passed the Energy Employees Occupational Illness Compensation Program Act (EEOICPA) in 2000 to compensate Department of Energy (Energy) workers for illnesses stemming from exposure to hazardous substances while working in the atomic weapons industry. Part B of the act provides a lump-sum payment and medical coverage for certain illnesses, while Part E compensates for impairments and lost wages resulting from exposure to toxins. The Department of Labor (Labor) adjudicates all claims and is assisted by the National Institute for Occupational Safety and Health (NIOSH) and Energy. GAO examined (1) claim-processing time, (2) costs of administering the program, (3) extent to which there are quality controls to ensure that claim determinations are supported with objective and scientific information, and (4) actions taken by agencies to promote program transparency for claimants. GAO obtained data on cost and claims processing from Labor and NIOSH, and interviewed agency officials, experts, and claimant advocates."
Date:
March 22, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Nuclear Nonproliferation: DOE Needs to Address Uncertainties with and Strengthen Independent Safety Oversight of Its Plutonium Disposition Program
A letter report issued by the Government Accountability Office with an abstract that begins "The end of the Cold War left the United States with a surplus of weapons-grade plutonium, which poses proliferation and safety risks. Much of this material is found in a key nuclear weapon component known as a pit. The Department of Energy (DOE) plans to dispose of at least 34 metric tons of plutonium by fabricating it into mixed oxide (MOX) fuel for domestic nuclear reactors. To do so, DOE's National Nuclear Security Administration (NNSA) is constructing two facilities--a MOX Fuel Fabrication Facility (MFFF) and a Waste Solidification Building (WSB)--at the Savannah River Site in South Carolina. GAO was asked to assess the (1) cost and schedule status of the MFFF and WSB construction projects, (2) status of NNSA's plans for pit disassembly and conversion, (3) status of NNSA's plans to obtain customers for MOX fuel from the MFFF, and (4) actions that the Nuclear Regulatory Commission (NRC) and DOE have taken to provide independent nuclear safety oversight. GAO reviewed NNSA documents and project data, toured DOE facilities, and interviewed officials from DOE, NRC, and nuclear utilities."
Date:
March 26, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Offshore Oil and Gas Development: Additional Guidance Would Help Strengthen the Minerals Management Service's Assessment of Environmental Impacts in the North Aleutian Basin
A letter report issued by the Government Accountability Office with an abstract that begins "Interest has re-emerged in developing oil and gas in the nation's offshore areas, such as the North Aleutian Basin. Located on the outer continental shelf (OCS) where the Aleutian Islands meet the Alaskan mainland around Bristol Bay, the basin may contain sizable oil and gas deposits, although the area's environmental and cultural sensitivity has made oil and gas development in the area controversial. The Alaska OCS Region within the Department of the Interior's Minerals Management Service (MMS) oversees oil and gas development in this offshore area. GAO was asked to examine issues related to oil and gas development in the North Aleutian Basin. This report (1) describes the basin's estimated quantities of oil and gas and needed infrastructure; (2) identifies steps MMS is to take to meet federal requirements for oil and gas development; and (3) identifies challenges, if any, MMS faces in meeting these requirements in its Alaska OCS Region. GAO analyzed laws and documents and interviewed representatives from MMS, other federal agencies, state agencies, industry, and other stakeholders."
Date:
March 8, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Small Business Administration: Steps Have Been Taken to Improve Administration of the 8(a) Program, but Key Controls for Continued Eligibility Need Strengthening
A letter report issued by the Government Accountability Office with an abstract that begins "The Small Business Administration's (SBA) 8(a) program helps eligible socially and economically disadvantaged small businesses compete in the economy by providing business development activities, such as counseling and technical assistance, and providing opportunities to obtain federal contracts on a set-aside basis. GAO was asked to review SBA's internal control procedures for determining 8(a) eligibility. Specifically, we (1) evaluated the procedures and processes that SBA has implemented to ensure that only eligible firms participate in the 8(a) program, and (2) assessed the extent to which SBA uses external mechanisms such as complaint information in helping to ensure that only eligible firms participate. To address these objectives, GAO reviewed SBA guidance and prior reports, interviewed SBA officials, and conducted site visits and file reviews of 123 randomly sampled 8(a) firms covering the most recent 2 years of annual reviews at five SBA locations."
Date:
March 30, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Disaster Recovery: FEMA's Long-term Assistance Was Helpful to State and Local Governments but Had Some Limitations
A letter report issued by the Government Accountability Office with an abstract that begins "The administration is developing the National Disaster Recovery Framework (NDRF) in order to enhance the nation's ability to deliver recovery assistance. The Federal Emergency Management Agency's (FEMA) Long-Term Community Recovery Branch (LTCR) is responsible for leading a network of primarily federal agencies, known as ESF-14, that supports long-term recovery. LTCR's experiences offer potential insights for developing the NDRF. GAO was asked to report on (1) the roles that LTCR played in recent disasters, (2) broad criteria and timing challenges that affected this assistance, (3) the effectiveness of specific coordination practices, and (4) the effectiveness of specific planning assistance practices. GAO focused on three disasters with significant LTCR involvement: the Greensburg tornado (2007), the Iowa floods (2008), and Hurricane Ike (2008). GAO reviewed agency documents and policies and interviewed relevant federal, state, and local officials."
Date:
March 30, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Medicare Recovery Audit Contracting: Weaknesses Remain in Addressing Vulnerabilities to Improper Payments, Although Improvements Made to Contractor Oversight
A letter report issued by the Government Accountability Office with an abstract that begins "The Centers for Medicare & Medicaid Services (CMS) conducted a mandated 3-year project from March 2005 through March 2008 to demonstrate the use of recovery audit contractors (RAC) in identifying Medicare improper payments and recouping overpayments. CMS implemented a mandated national RAC program, which began in March 2009. GAO was asked to examine specific issues that arose during the demonstration project and CMS's efforts to address them in the national RAC program. This report examines the extent to which CMS (1) developed a process and took corrective actions to address vulnerabilities identified by the RACs that led to improper payments, (2) resolved coordination issues between the RACs and the Medicare claims administration contractors, and (3) established methods to oversee RAC claim review accuracy and provider service during the national program. GAO reviewed CMS documents and interviewed officials from CMS and contractors and provider groups affected by the demonstration project."
Date:
March 31, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Unmanned Aircraft Systems: Comprehensive Planning and a Results-Oriented Training Strategy Are Needed to Support Growing Inventories
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) requested about $6.1 billion in fiscal year 2010 for new unmanned aircraft systems (UAS) and for expanded capabilities in existing ones. To support ongoing operations, the Air Force and Army have acquired a greater number of larger systems. GAO was asked to determine the extent to which (1) plans were in place to account for the personnel, facilities, and communications infrastructure needed to support Air Force and Army UAS inventories; (2) DOD addressed challenges that affect the ability of the Air Force and the Army to train personnel for UAS operations; and (3) DOD updated its publications that articulate doctrine and tactics, techniques, and procedures to reflect the knowledge gained from using UAS in ongoing operations. Focusing on UAS programs supporting ongoing operations, GAO reviewed the services' program and funding plans in light of DOD's requirements definition and acquisition policy; interviewed UAS personnel in the United States and in Iraq about training experiences; and reviewed joint, multiservice, and service-specific publications."
Date:
March 26, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Homeland Defense: DOD Can Enhance Efforts to Identify Capabilities to Support Civil Authorities during Disasters
A letter report issued by the Government Accountability Office with an abstract that begins "In addition to its primary mission of warfighting, the Department of Defense (DOD) plays an important role in civil support. Four years after the poorly coordinated national response to Hurricane Katrina, issues remain about DOD's progress in identifying its capability requirements for supporting a coordinated civilian-military response to a catastrophic domestic event. This report addresses the extent to which DOD (1) has identified and addressed its capability gaps for its civil support mission; (2) has clearly defined roles, responsibilities, and relationships and identified appropriate levels and types of personnel to assign to the FEMA regions; and (3) shares and tracks information concerning its civil support requirements response process with civil authorities. To do this, GAO analyzed DOD civil support guidance and plans and met with DOD and FEMA officials regarding the support that civilian authorities may request during a catastrophic incident."
Date:
March 30, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Audit: American Battle Monuments Commission's Financial Statements for Fiscal Years 2009 and 2008
A letter report issued by the Government Accountability Office with an abstract that begins "In accordance with 36 U.S.C. 2103, GAO is responsible for conducting audits of the agencywide financial statements of the American Battle Monuments Commission (the Commission). GAO audited the financial statements of the Commission for the fiscal years ended September 30, 2009, and 2008. The audits were done to determine whether, in all material respects, (1) the Commission's financial statements were presented fairly and (2) Commission management maintained effective internal control over financial reporting. GAO also tested Commission management's compliance with selected laws and regulations. Created in 1923, the Commission operates and maintains 24 American military cemeteries on foreign soil; 25 federal memorials, monuments, and markers; and 7 nonfederal memorials. GAO is not making any recommendations in this report, but will be reporting separately on our recommendations for strengthening the Commission's controls. In commenting on a draft of this report, the Commission concurred with its facts and conclusions. Further, the Commission stated it would report the Antideficency Act violation and noted that the appointment of Commissioners to provide governance resides with the President of the United States."
Date:
March 1, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Iran Sanctions: Complete and Timely Licensing Data Needed to Strengthen Enforcement of Export Restrictions
A letter report issued by the Government Accountability Office with an abstract that begins "In 1995, the United States banned exports to Iran of most U.S. goods without a Treasury Department license. In 2008, the U.S. media, citing U.S. government statistics, reported that U.S. firms were exporting numerous goods to Iran. The statistics are maintained by the Census Bureau and are based on data filed by exporters or their agents. The United States has also generally banned unlicensed transshipments of U.S. goods to Iran via other nations. In this report, GAO assesses the extent to which (1) U.S. trade statistics accurately depict exports to Iran, (2) Treasury licenses exports to Iran in accordance with the trade restrictions and provides licensing data to enforcement agencies and Congress, and (3) Iran obtains U.S. military and dual-use goods through transshipment. GAO analyzed Census export data, a randomly selected sample of Treasury export licenses, Treasury licensing information systems, and U.S. government transshipment data. It also interviewed relevant U.S. government officials."
Date:
March 4, 2010
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library