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International Taxation: Information on Foreign-Owned but Essentially U.S.-Based Corporate Groups Is Limited (open access)

International Taxation: Information on Foreign-Owned but Essentially U.S.-Based Corporate Groups Is Limited

A letter report issued by the Government Accountability Office with an abstract that begins ""
Date: July 16, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Senate Preservation Fund: Audit of Fiscal Years 2009 and 2010 Transactions (open access)

Senate Preservation Fund: Audit of Fiscal Years 2009 and 2010 Transactions

Correspondence issued by the Government Accountability Office with an abstract that begins "For fiscal years 2009 and 2010, the FundÂ’s recorded transactions consisted of 136 investment and operating transactions recorded and accounted for by the Library. The FundÂ’s recorded transactions were authorized in advance, supported by documentation, and accurately accounted for. However, while the FundÂ’s transactions were generally recorded promptly, we did identify five instances where transactions were not promptly recorded by the Library. We found that all recorded transactions were in compliance with the applicable laws that we deemed significant to the objectives of our audit."
Date: February 16, 2012
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Management Report: Opportunities for Improvement in the Federal Housing Finance Agency's Internal Controls (open access)

Management Report: Opportunities for Improvement in the Federal Housing Finance Agency's Internal Controls

Correspondence issued by the Government Accountability Office with an abstract that begins "During our audit of FHFAÂ’s fiscal years 2011 and 2010 financial statements, we identified one internal control issue and a continuing issue related to information systems controls that could adversely affect FHFAÂ’s ability to meet its internal control objectives. We do not consider these issues to represent material weaknesses or significant deficiencies in relation to FHFAÂ’s financial statements. Nonetheless, we believe they warrant managementÂ’s attention and action."
Date: May 16, 2012
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Conflict Minerals Disclosure Rule: SEC's Actions and Stakeholder-Developed Initiatives (open access)

Conflict Minerals Disclosure Rule: SEC's Actions and Stakeholder-Developed Initiatives

A letter report issued by the Government Accountability Office with an abstract that begins "The Securities and Exchange Commission (SEC) has taken some steps toward developing a conflict minerals disclosure rule, but it has not issued a final rule. For example, SEC published a proposed rule in December 2010 and has gathered and reviewed extensive input from external stakeholders through comment letters and meetings. SEC has also announced, on several occasions, new target dates for the publication of a final rule. In July 2012, SEC announced that the Commission will hold an open meeting in August 2012 to consider whether to adopt a final rule. According to SEC officials, various factors have caused delays in finalizing the rule beyond the April 2011 deadline stipulated in the act, including the intensity of input from stakeholders and the public; the amount of time required to review this input; and the need to conduct a thorough economic analysis for rule making."
Date: July 16, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information Security: IRS Needs to Further Enhance Internal Control over Financial Reporting and Taxpayer Data (open access)

Information Security: IRS Needs to Further Enhance Internal Control over Financial Reporting and Taxpayer Data

A letter report issued by the Government Accountability Office with an abstract that begins "IRS implemented numerous controls and procedures intended to protect key financial and tax-processing systems; nevertheless, control weaknesses in these systems continue to jeopardize the confidentiality, integrity, and availability of the financial and sensitive taxpayer information processed by IRSÂ’s systems. Specifically, the agency continues to face challenges in controlling access to its information resources. For example, it had not always (1) implemented controls for identifying and authenticating users, such as requiring users to set new passwords after a prescribed period of time; (2) appropriately restricted access to certain servers; (3) ensured that sensitive data were encrypted when transmitted; (4) audited and monitored systems to ensure that unauthorized activities would be detected; or (5) ensured management validation of access to restricted areas. In addition, unpatched and outdated software exposed IRS to known vulnerabilities, and the agency had not enforced backup procedures for a key system."
Date: March 16, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Gun Control: Sharing Promising Practices and Assessing Incentives Could Better Position Justice to Assist States in Providing Records for Background Checks (open access)

Gun Control: Sharing Promising Practices and Assessing Incentives Could Better Position Justice to Assist States in Providing Records for Background Checks

A letter report issued by the Government Accountability Office with an abstract that begins "From 2004 to 2011, the total number of mental health records that states made available to the National Instant Criminal Background Check System (NICS) increased by approximately 800 percent—from about 126,000 to 1.2 million records—although a variety of challenges limited states’ ability to share such records. This increase largely reflects the efforts of 12 states. However, almost half of all states increased the number of mental health records they made available by fewer than 100 over this same time period. Technological, legal, and other challenges limited the states’ ability to share mental health records. To help address these challenges, the Department of Justice (DOJ) provides assistance to states, such as grants and training, which the 6 states GAO reviewed reported as helpful. DOJ has begun to have states share their promising practices at conferences, but has not distributed such practices nationally. By disseminating practices that states used to overcome barriers to sharing mental health records, DOJ could further assist states efforts."
Date: July 16, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information Technology: Agencies Need to Strengthen Oversight of Billions of Dollars in Operations and Maintenance Investments (open access)

Information Technology: Agencies Need to Strengthen Oversight of Billions of Dollars in Operations and Maintenance Investments

A letter report issued by the Government Accountability Office with an abstract that begins "Federal agency assessments of the performance of information technology (IT) investments in operations and maintenance (O&M)--commonly referred to as operational analyses (OAs)--vary significantly. Office of Management and Budget (OMB) guidance calls for agencies to develop an OA policy and perform such analyses annually to ensure steady state investments continue to meet agency needs. The guidance also includes 17 key factors (addressing areas such as cost, schedule, customer satisfaction, and innovation) that are to be assessed. The five agencies GAO reviewed varied in the extent to which they carried out these tasks."
Date: October 16, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
FBI Counterterrorism: Vacancies Have Declined, but FBI Has Not Assessed the Long-Term Sustainability of Its Strategy for Addressing Vacancies (open access)

FBI Counterterrorism: Vacancies Have Declined, but FBI Has Not Assessed the Long-Term Sustainability of Its Strategy for Addressing Vacancies

A letter report issued by the Government Accountability Office with an abstract that begins "From fiscal years 2005 through 2011, the Federal Bureau of InvestigationÂ’s (FBI) human capital strategies contributed to reductions in the vacancy rate for all positions in the Counterterrorism Division (CTD) from 26 percent to 6 percent. Most vacancies were caused by transfers to other parts of the FBI. While overall vacancies declined, trends in vacancies varied by position. For example, vacancies for special agents and professional staff generally decreased each year while vacancies for intelligence analysts varied during the same time period."
Date: April 16, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Security Assistance: DOD's Ongoing Reforms Address Some Challenges, but Additional Information Is Needed to Further Enhance Program Management (open access)

Security Assistance: DOD's Ongoing Reforms Address Some Challenges, but Additional Information Is Needed to Further Enhance Program Management

A letter report issued by the Government Accountability Office with an abstract that begins "Security cooperation officials report three major types of challenges--training and workforce structure, defining partner country requirements, and obtaining acquisition and delivery status information--in conducting assistance programs. Ongoing Department of Defense (DOD) reforms address challenges that DOD security cooperation officials reported in meeting staff training needs and achieving the optimum workforce structure. The Defense Security Cooperation Agency (DSCA) has also initiated efforts to respond to challenges in developing assistance requests resulting from the limited expertise of partner countries and U.S. Security Cooperation Organization (SCO) staff in identifying country assistance requirements and the equipment that can meet them. However, according to DOD security cooperation officials, information gaps in the acquisition and delivery phases of the security assistance process continue to hinder the effectiveness of U.S. assistance. Nearly all of GAO's focus groups and interviews reported persistent difficulties obtaining information on the status of security assistance acquisitions and deliveries because information systems are difficult to access and contain limited information. DOD's existing delivery tracking system provides only limited data on the status of equipment deliveries because partner country agents and DOD agencies are not entering the needed data into …
Date: November 16, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Payment to Counties: More Clarity Could Help Ensure County Expenditures Are Consistent with Key Parts of the Secure Rural Schools Act (open access)

Payment to Counties: More Clarity Could Help Ensure County Expenditures Are Consistent with Key Parts of the Secure Rural Schools Act

A letter report issued by the Government Accountability Office with an abstract that begins "Both the Forest Service and the Bureau of Land Management (BLM) have provided limited oversight of county spending under Title III of the Secure Rural Schools Act. Neither agency has issued regulations, and guidance available from these agencies is limited and sometimes unclear about which types of expenditures are allowable under the act. In addition, their guidance appears to be inconsistent with certain provisions of the act. For example, the Forest Service website contains a brief overview document of Title III, which generally echoes wording in the act, and a “frequently asked questions” document. These documents, however, do little to clarify language in the act, neither defining terms from the act, such as “emergency services,” nor specifying which activities the terms cover. Moreover, the agencies do not review the annual certifications of expenditures that counties are required to complete to determine whether counties spent funds appropriately and do not have assurance that they have an accurate accounting of the amounts of Title III funding spent and unspent by the counties. According to agency officials, the steps they have taken to provide guidance have been limited because …
Date: July 16, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Export Controls: Compliance and Enforcement Activities and Congressional Notification Requirements under Country-Based License Exemptions (open access)

Export Controls: Compliance and Enforcement Activities and Congressional Notification Requirements under Country-Based License Exemptions

Correspondence issued by the Government Accountability Office with an abstract that begins "Some compliance activities for the export of controlled items under State and Commerce licenses differ from compliance activities under country-based license exemptions, but enforcement activities are generally the same. Compliance activities provide information for exporters, licensing officials, and enforcement agencies to help assess the validity of export transactions, identify potential violations, or prevent violations before they occur. Of the seven compliance activities we identified, three differ for licensed exports compared with country-based license exemptions. These activities are (1) license application review, (2) vetting parties to transactions, and (3) compliance program reviews (recordkeeping). In contrast to these compliance activities, the other four compliance and three enforcement activities, such as inspection of exports, investigations, and punitive actions for violations, are generally the same for both licensed exports and country-based, license-exempt exports."
Date: November 16, 2012
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
The Greensheet (Dallas, Tex.), Vol. 36, No. 43, Ed. 1 Wednesday, May 16, 2012 (open access)

The Greensheet (Dallas, Tex.), Vol. 36, No. 43, Ed. 1 Wednesday, May 16, 2012

Free weekly newspaper that includes business and classified advertising.
Date: May 16, 2012
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Greensheet (Houston, Tex.), Vol. 43, No. 31, Ed. 1 Thursday, February 16, 2012 (open access)

Greensheet (Houston, Tex.), Vol. 43, No. 31, Ed. 1 Thursday, February 16, 2012

Free weekly newspaper that includes business and classified advertising.
Date: February 16, 2012
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Greensheet (Houston, Tex.), Vol. 43, No. 343, Ed. 1 Thursday, August 16, 2012 (open access)

Greensheet (Houston, Tex.), Vol. 43, No. 343, Ed. 1 Thursday, August 16, 2012

Free weekly newspaper that includes business and classified advertising.
Date: August 16, 2012
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Greensheet (Dallas, Tex.), Vol. 35, No. 349, Ed. 1 Friday, March 16, 2012 (open access)

The Greensheet (Dallas, Tex.), Vol. 35, No. 349, Ed. 1 Friday, March 16, 2012

Free weekly newspaper that includes business and classified advertising.
Date: March 16, 2012
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Greensheet (Dallas, Tex.), Vol. 36, No. 230, Ed. 1 Friday, November 16, 2012 (open access)

The Greensheet (Dallas, Tex.), Vol. 36, No. 230, Ed. 1 Friday, November 16, 2012

Free weekly newspaper that includes business and classified advertising.
Date: November 16, 2012
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Nocona News (Nocona, Tex.), Vol. 107, No. 37, Ed. 1 Thursday, February 16, 2012 (open access)

The Nocona News (Nocona, Tex.), Vol. 107, No. 37, Ed. 1 Thursday, February 16, 2012

Weekly newspaper from Nocona, Texas that includes local, state, and national news along with advertising.
Date: February 16, 2012
Creator: Mesler, Tracy R. & Mesler, Linda L.
Object Type: Newspaper
System: The Portal to Texas History
The Nocona News (Nocona, Tex.), Vol. 108, No. 10, Ed. 1 Thursday, August 16, 2012 (open access)

The Nocona News (Nocona, Tex.), Vol. 108, No. 10, Ed. 1 Thursday, August 16, 2012

Weekly newspaper from Nocona, Texas that includes local, state, and national news along with advertising.
Date: August 16, 2012
Creator: Mesler, Tracy R. & Mesler, Linda L.
Object Type: Newspaper
System: The Portal to Texas History
The Greensheet (Dallas, Tex.), Vol. 36, No. 231, Ed. 1 Friday, November 16, 2012 (open access)

The Greensheet (Dallas, Tex.), Vol. 36, No. 231, Ed. 1 Friday, November 16, 2012

Free weekly newspaper that includes business and classified advertising.
Date: November 16, 2012
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Greensheet (Dallas, Tex.), Vol. 35, No. 350, Ed. 1 Friday, March 16, 2012 (open access)

The Greensheet (Dallas, Tex.), Vol. 35, No. 350, Ed. 1 Friday, March 16, 2012

Free weekly newspaper that includes business and classified advertising.
Date: March 16, 2012
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Greensheet (Houston, Tex.), Vol. 43, No. 184, Ed. 1 Wednesday, May 16, 2012 (open access)

The Greensheet (Houston, Tex.), Vol. 43, No. 184, Ed. 1 Wednesday, May 16, 2012

Free weekly newspaper that includes business and classified advertising.
Date: May 16, 2012
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
[Historic Marker Application: Isaiah P. Walker House] (open access)

[Historic Marker Application: Isaiah P. Walker House]

Application materials submitted to the Texas Historical Commission requesting a historic marker for the Isaiah P. Walker House, in La Porte, Texas. The materials include the inscription text of the marker, original application, narrative, floor plans, and photographs.
Date: November 16, 2012
Creator: Texas Historical Commission
Object Type: Text
System: The Portal to Texas History
[Historic Marker Application: Westgate Tower] (open access)

[Historic Marker Application: Westgate Tower]

Application materials submitted to the Texas Historical Commission requesting a historic marker for the Westgate Tower, in Austin, Texas. The materials include the inscription text of the marker, original application, narrative, floor plans, and photographs.
Date: March 16, 2012
Creator: Texas Historical Commission
Object Type: Text
System: The Portal to Texas History
The Greensheet (Houston, Tex.), Vol. 43, No. 186, Ed. 1 Wednesday, May 16, 2012 (open access)

The Greensheet (Houston, Tex.), Vol. 43, No. 186, Ed. 1 Wednesday, May 16, 2012

Free weekly newspaper that includes business and classified advertising.
Date: May 16, 2012
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History