Standards for Internal Control in the Federal Government (Supersedes AIMD-98-21.3.1) (open access)

Standards for Internal Control in the Federal Government (Supersedes AIMD-98-21.3.1)

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes AIMD-98-21.3.1, Standards for Internal Control in the Federal Government (Exposure Draft), December 1997. This publication supersedes AIMD-99-21.3.1, Standards for Internal Control in the Federal Government (Exposure Draft), May 1999. GAO published a guide on internal control standards for executive agency managers as required by the Federal Managers' Financial Integrity Act. The standards apply equally to program implementation and administration as well as financial operations, and they are intended to help both program and financial managers."
Date: November 1, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Information Security: SSA's Computer Intrusion Detection Capabilities (open access)

Information Security: SSA's Computer Intrusion Detection Capabilities

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the Social Security Administration's (SSA) computing environment, focusing on its policies, procedures, and techniques designed to detect, respond to, and report on incidents of computer intrusion and misuse."
Date: October 27, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Bankruptcy Reform: Use of the Homestead Exemption by Chapter 7 Bankruptcy Debtors in the Northern District of Texas and the Southern District of Florida in 1998 (open access)

Bankruptcy Reform: Use of the Homestead Exemption by Chapter 7 Bankruptcy Debtors in the Northern District of Texas and the Southern District of Florida in 1998

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the use of the homestead exemption by bankruptcy debtors in Texas and Florida, focusing on statistically valid probability samples of chapter 7 bankruptcy cases that were closed in 1998 in the Northern District of Texas and the Southern District of Florida. GAO used the data from these samples to estimate for each district the (1) the proportion of chapter 7 personal bankruptcy debtors who claimed a homestead exemption; (2) average and median amount of the homestead exemptions claimed; (3) average and median amount of total scheduled debts for those debtors who claimed a homestead exemption; and (4) estimated average and median amount of debts discharged by debtors who claimed a homestead exemption."
Date: June 18, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Social Security Administration: Compliance With Presidential Directive to Reduce Management-to-Staff Ratio (open access)

Social Security Administration: Compliance With Presidential Directive to Reduce Management-to-Staff Ratio

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Social Security Administration's (SSA) efforts to implement a National Performance Review (NPR) recommendation to reduce its management-to-staff ratio, focusing on the: (1) progress SSA has made to date in achieving the directive to reduce its management-to-staff ratio, particularly for staff graded GS-12 and above; and (2) steps SSA has taken to reduce the number of supervisory positions."
Date: January 22, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Financial Management: National Institutes of Health Research Invention Licenses and Royalties (open access)

Financial Management: National Institutes of Health Research Invention Licenses and Royalties

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on issues related to the National Institutes of Health's (NIH) licensing of inventions developed under intramural research projects, focusing on the: (1) extent of and reasons for the differences between the number of research inventions licensed under cooperative research and development agreements (CRADA) compared to inventions licensed under other intramural research projects; and (2) internal controls that ensure proper accountability for royalty income resulting from these licenses."
Date: November 22, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Emergency and State and Local Law Enforcement Systems: Committee Questions Concerning Year 2000 Challenges (open access)

Emergency and State and Local Law Enforcement Systems: Committee Questions Concerning Year 2000 Challenges

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the challenges facing emergency services and state and local law enforcement systems in addressing the year 2000 computing problem. This report responds to congressional questions regarding GAO's April 29, 1999, testimony on the year 2000 readiness status of the nation's law enforcement systems."
Date: July 14, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Foreign Military Sales: Recovery of Nonrecurring Research, Development, and Production Costs (open access)

Foreign Military Sales: Recovery of Nonrecurring Research, Development, and Production Costs

Correspondence issued by the General Accounting Office with an abstract that begins "GAO provided information on the Department of Defense's efforts to recover the nonrecurring research, development, and production costs from its Foreign Military Sales (FMS) Program trust fund for items that were delivered to FMS customers."
Date: May 19, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Organ Procurement and Transplantation Network: Legal Liability and Data Confidentiality (open access)

Organ Procurement and Transplantation Network: Legal Liability and Data Confidentiality

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Organ Procurement and Transplantation Network (OPTN), focusing on the impact of proposed Department of Health and Human Services' (HHS) modifications on the: (1) confidentiality of information about the program; and (2) possible legal liability of members of the Network arising from their peer review activities."
Date: May 3, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Insurance Industry: Regulators Are Less Active in Encouraging and Validating Year 2000 Preparedness (open access)

Insurance Industry: Regulators Are Less Active in Encouraging and Validating Year 2000 Preparedness

A statement of record issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the banking, securities, and insurance regulators' efforts to validate their year 2000 preparedness."
Date: March 11, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Economic Development: Observations Regarding the Economic Development Administration's May 1998 Final Report on Its Public Works Program (open access)

Economic Development: Observations Regarding the Economic Development Administration's May 1998 Final Report on Its Public Works Program

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Economic Development Administration's (EDA) May 1998 report on its public works program, which created jobs in economically distressed communities, focusing on whether: (1) the report's results would be similar if additional variables that directly took into account the prior level of a county's employment or population were included in the analyses; (2) the report's job creation estimates include only new jobs or jobs relocated from another area; and (3) other technical issues might affect the reliability of the cost estimates presented."
Date: March 23, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Congressional Medal of Honor Society of the United States of America for 1997 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Congressional Medal of Honor Society of the United States of America for 1997

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the audit report covering the financial statements of the Congressional Medal of Honor Society of the United States of America for the year ended December 31, 1997, focusing on whether the audit report complied with the financial reporting requirements of the law."
Date: February 19, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Commitments by the European Union and the United States to Reduce Agricultural Export Subsidies (open access)

Commitments by the European Union and the United States to Reduce Agricultural Export Subsidies

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the European Union's (EU) and the U.S.' agricultural export subsidy programs, focusing on: (1) EU and U.S. compliance with the World Trade Organization's (WTO) Agreement on Agriculture commitments to reduce agricultural export subsidies; and (2) EU and U.S. plans regarding the future use of agricultural export subsidies."
Date: June 18, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Nursing Home Oversight: Industry Examples Do Not Demonstrate That Regulatory Actions Were Unreasonable (open access)

Nursing Home Oversight: Industry Examples Do Not Demonstrate That Regulatory Actions Were Unreasonable

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO analyzed materials from the American Health Care Association (AHCA) to determine whether any cases reflected the actions of an overly aggressive regulatory process."
Date: August 13, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Certification Requirements: Guidance Governing Agency Actions Is Limited (open access)

Certification Requirements: Guidance Governing Agency Actions Is Limited

A statement of record issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the certification requirements of federal agencies, focusing on: (1) the extent and variety of certification activities in the federal government; (2) the extent to which any policies, procedures, or guidance exist governing these activities, either governmentwide or within selected agencies; and (3) an agency certification practice that could serve as an example or best practice for other agencies."
Date: September 9, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
District of Columbia: New Financial Management System (open access)

District of Columbia: New Financial Management System

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the District of Columbia's new System of Accounting and Reporting (SOAR), focusing on: (1) the training attendance statistics for SOAR; (2) the reported contract costs and total hours by deliverables for SOAR; (3) which applications of the vendor's financial management package the District of Columbia is implementing; (4) the cost of the implementation of SOAR at the University of the District of Columbia (UDC); (5) which agencies will implement SOAR; and (6) what types of resources are dedicated to transition assistance."
Date: June 18, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Private Health Insurance: Estimates of Effects of Health Insurance Tax Credits and Deductions as Proposed in H.R. 2261 (open access)

Private Health Insurance: Estimates of Effects of Health Insurance Tax Credits and Deductions as Proposed in H.R. 2261

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the health insurance tax credit proposed in H.R. 2261 for individuals who purchased private health insurance, focusing on both the number of people who would potentially be eligible for a tax credit or deduction under this proposal and the potential value of these credits and deductions."
Date: September 13, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Financial Management: Financial Audit Results at GSA, EPA, and DOT (open access)

Financial Management: Financial Audit Results at GSA, EPA, and DOT

A statement of record issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the results of the financial statement audits of the General Services Administration (GSA), the Environmental Protection Agency (EPA), and the Department of Transportation (DOT)."
Date: September 30, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Observations on the Department of the Interior's Fiscal Year 2000 Performance Plan (open access)

Observations on the Department of the Interior's Fiscal Year 2000 Performance Plan

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the fiscal year (FY) 2000 performance plan for the Department of the Interior, which was submitted to Congress in response to the Government Performance and Results Act, focusing on: (1) assessing the usefulness of the agency's plan for decisionmaking; and (2) identifying the degree of improvement the agency's FY 2000 performance plan represents over the FY 1999 plan."
Date: July 20, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Observations on the Nuclear Regulatory Commission's Fiscal Year 2000 Performance Plan (open access)

Observations on the Nuclear Regulatory Commission's Fiscal Year 2000 Performance Plan

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Nuclear Regulatory Commission's (NRC) fiscal year (FY) 2000 performance plan, which was submitted to Congress in response to the Government Performance and Results Act of 1993, focusing on: (1) assessing the usefulness of the agency's plan for decisionmaking; and (2) identifying the degree of improvement the agency's FY 2000 performance plan represents over the FY 1999 plan."
Date: July 20, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Observations on the Department of Commerce's Fiscal Year 2000 Performance Plan (open access)

Observations on the Department of Commerce's Fiscal Year 2000 Performance Plan

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Commerce's fiscal year (FY) 2000 performance plan, which was submitted to Congress in response to the Government Performance and Results Act of 1993, focusing on: (1) assessing the usefulness of the agency's plan for decisionmaking; and (2) identifying the degree of improvement the agency's FY 2000 performance plan represents over the FY 1999 plan."
Date: July 20, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Military Personnel: Perspectives of Surveyed Members in Retention Critical Specialities (open access)

Military Personnel: Perspectives of Surveyed Members in Retention Critical Specialities

A briefing report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the quality of life and retention in the military, focusing on: (1) military personnel's overall intentions to stay or leave the military; (2) military personnel's levels of satisfaction and dissatisfaction with the military; (3) factors that affect dissatisfaction and intent to leave the military; and (4) factors that affect satisfaction and intentions to stay in the military."
Date: August 16, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
At-Risk and Delinquent Youths: Fiscal Year 1998 Programs (open access)

At-Risk and Delinquent Youths: Fiscal Year 1998 Programs

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided updated information on the: (1) number of federal programs that served at-risk or delinquent youths in fiscal year (FY) 1998; (2) amount of FY 1998 appropriations dedicated toward youths in these programs; and (3) services these programs provided."
Date: March 30, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Bankruptcy Reform: Use of the Homestead Exemption by Chapter 7 Bankruptcy Debtors in the Northern District of Texas and the Southern District of Florida (open access)

Bankruptcy Reform: Use of the Homestead Exemption by Chapter 7 Bankruptcy Debtors in the Northern District of Texas and the Southern District of Florida

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the average and median amount of all homestead exemptions claimed by debtors in the Northern District of Texas and the Southern District of Florida, focusing on: (1) information on debtors' use of the homestead exemption in these two districts; and (2) data on the number of personal chapter 7 bankruptcy cases closed in calendar year 1998 in the remaining five districts in Texas and Florida."
Date: July 12, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
The Small Business Administration: Loan Origination and Debt Collection Processes (open access)

The Small Business Administration: Loan Origination and Debt Collection Processes

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Small Business Administration's (SBA) loan origination and debt collection processes, focusing on the extent to which SBA has established: (1) adequate loan origination procedures and consistently obtains the required documents and data necessary for determining whether loan applicants comply with the program's statutory, regulatory, and eligibility requirements and have any outstanding, delinquent federal debt; and (2) a systematic process for identifying and collecting delinquent debts, including a prompt referral of delinquent debts to the Department of the Treasury for offset and cross-servicing programs."
Date: November 30, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library