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Accounting Principles, Standards, and Requirements: Title 2 Standards Not Superceded by FASAB Issuances (open access)

Accounting Principles, Standards, and Requirements: Title 2 Standards Not Superceded by FASAB Issuances

Guidance issued by the General Accounting Office with an abstract that begins "This is one in a series or reports designed to help federal agencies improve or maintain effective internal control, financial management systems, and financial reporting. GAO discusses the status of the 13 remaining standards in Title 2, "Accounting," of the GAO Policy and Procedures Manual for Guidance of Federal Agencies in light of the most recent compendium of Federal Accounting Standards Advisory Board (FASAB) standards and guidance. GAO either (1) reprinted the standards that remain in effect, along with any updated citations to relevant guidance, or (2) provided the citation of current guidance replacing that standard."
Date: November 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Advanced Air Distribution Strategies Improve Performance of Palm Harbor Homes: Building America System Fact Sheet (open access)

Advanced Air Distribution Strategies Improve Performance of Palm Harbor Homes: Building America System Fact Sheet

Palm Harbor Homes (PHH), one of the nations largest producers of manufactured homes, and Building Americas Industrialized Housing Partnership have teamed together to develop air-distribution and duct-sealing strategies that reduce energy use and increase comfort.
Date: December 1, 2001
Creator: unknown
System: The UNT Digital Library
Airline Competition: Issues Raised by Consolidation Proposals (open access)

Airline Competition: Issues Raised by Consolidation Proposals

Testimony issued by the General Accounting Office with an abstract that begins "In May 2000, United Airlines proposed acquiring US Airways and divesting part of those assets to create a new airline to be called DC Air. More recently, American Airlines has proposed buying Trans World Airlines (TWA), along with certain assets from United. These proposals have raised questions about how such consolidation within the airline industry could affect competition in general and consumers in particular. Congress, the Department of Justice, and the Department of Transportation need to answer several questions in evaluating the proposed mergers. For example, questions remain about whether American's purchase of financially-strapped TWA represents the last anticompetitive means to preserve its assets. The proposals by American, TWA, United, US Airways, and DC Air constitute the most significant recent changes that have occurred in the airline industry, and the outcome of these decisions could have both positive and negative effects for consumers for years to come. This testimony summarizes a December report (GAO-01-212)."
Date: February 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Alternative Fuel News: Official Publication of the Clean Cities Network and the Alternative Fuels Data Center, Vol. 5, No. 3 (open access)

Alternative Fuel News: Official Publication of the Clean Cities Network and the Alternative Fuels Data Center, Vol. 5, No. 3

A quarterly magazine with articles on alternative fuel school buses, the market growth of biodiesel fuel, National AFV Day 2002, model year 2002 alternative fuel passenger cars and light trucks, the Michelin Challenge Bibendum road rally, and advanced technology vehicles at Robins Air Force Base, the Top Ten Clean Cities coalitions for 2000, and AFVs on college campuses.
Date: November 1, 2001
Creator: unknown
System: The UNT Digital Library
Anti-Drug Media Campaign: Aspects of Advertising Contract Mismanaged by the Government; Contractor Improperly Charged Some Costs (open access)

Anti-Drug Media Campaign: Aspects of Advertising Contract Mismanaged by the Government; Contractor Improperly Charged Some Costs

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the Office of National Drug Control Policy's (ONDCP) advertising contract for Phase III of the National Youth Anti-Drug Media Campaign. GAO found that the contractor, Ogilvy & Mather, improperly charged the government for some of its labor costs incurred under this contract. Ogivley & Mather submitted time sheets claiming hours that some employees said they did not work on the anti-drug media campaign. In addition, the company made little progress toward restructuring its accounting system to meet government requirements until nearly two years after the contract was awarded. The government poorly managed aspects of the award and administration of the contract. The Department of Health and Human Services (HHS) should not have awarded this cost-reimbursement contract without determining whether the contractor had an adequate cost accounting system. In addition, HHS should have reviewed the appropriateness of the large amount of money that the technical representative recommended be disallowed from the contractor's invoices, or arranged for an audit of the contract. The technical representative appropriately brought allegations of improper billing to the attention of ONDCP management, but ONDCP management did not take prompt action to investigate …
Date: August 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Biofuels News--Fall 2001, Vol. 4, No. 3 (open access)

Biofuels News--Fall 2001, Vol. 4, No. 3

Newsletter for the DOE Biofuels Program. This issue contains information about a July/August 2001 Morgan and Myers survey of 400 American farmers to determine their willingness to sell their corn stover to make cellulosic ethanol.
Date: October 1, 2001
Creator: unknown
System: The UNT Digital Library
Biopower Program Technology Overview (open access)

Biopower Program Technology Overview

The U.S. Department of Energy (DOE) works with industry and other partners through the Biopower Program to develop and validate renewable, biomass-based electrical generation systems.
Date: October 1, 2001
Creator: unknown
System: The UNT Digital Library
Building America Partner Program: A Program of the Home Builders Association of Central New Mexico (open access)

Building America Partner Program: A Program of the Home Builders Association of Central New Mexico

This tri-fold brochure introduces the Building America Partner Program in central New Mexico and encourages home builders and home owners to participate.
Date: November 1, 2001
Creator: unknown
System: The UNT Digital Library
Buildings for the 21st Century, Fall 2001 (open access)

Buildings for the 21st Century, Fall 2001

The Buildings for the 21st Century newsletter is produced by the Office of Building Technology, State and Community Programs and contains information on building programs, events, products, and initiatives, with a focus on energy efficiency and renewable energy. The fall issue includes information on weatherization, Boise's geothermal heating system, the BTS Core Databook, the Solar Decathlon, a Rebuild America partnership, the BigHorn Home Improvement Center, AIA's Top Ten Buildings, a sub-CFL procurement program, the U.S. investment in energy efficient research, new efficiency standards, PNNL's building software, and a calendar of meetings and conferences.
Date: October 1, 2001
Creator: unknown
System: The UNT Digital Library
Combating Terrorism: Accountability Over Medical Supplies Needs Further Improvement (open access)

Combating Terrorism: Accountability Over Medical Supplies Needs Further Improvement

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the status of agencies' efforts to establish effective internal control over federal medical stockpiles that can be used to treat civilian and military victims in the event of a chemical or biological attack. In earlier reports, GAO recommended that federal agencies strengthen their management of these medical stockpiles. GAO found that these agencies have made significant progress toward implementing its recommendations. Management at each of the responsible agencies has given priority to and placed emphasis on strengthening internal control over stockpiles. As a result, inventory discrepancy rates and accountability have been reduced."
Date: May 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Concentrating Solar Power Program Technology Overview (Fact Sheet) (open access)

Concentrating Solar Power Program Technology Overview (Fact Sheet)

Concentrating solar power systems use the heat from the sun's rays to generate electricity. Reflective surfaces concentrate the sun's rays up to 10,000 times to heat a receiver filled with a heat-exchange fluid, such as oil. The heated fluid is then used to generate electricity in a steam turbine or heat engine. Mechanical drives slowly turn the reflective surfaces during the day to keep the solar radiation focused on the receiver.
Date: April 1, 2001
Creator: unknown
System: The UNT Digital Library
Contract Management: Improving Services Acquisitions (open access)

Contract Management: Improving Services Acquisitions

Testimony issued by the General Accounting Office with an abstract that begins "Federal agencies spend billions of tax dollars each year to buy services, from clerical support to information technology expertise to facilities management. Agency service procurements are not always as efficient as they could be. Too often agencies are not clearly defining their requirements, fully considering alternative solutions, performing vigorous price analyses, or adequately overseeing contractor performance. Furthermore, agencies do not always have enough people with the right skills to manage service contracts. Congress is considering a package of proposals to improve the government's acquisition of services by (1) strengthening management oversight of services acquisitions, (2) improving the acquisition workforce, and (3) moving toward a performance-based contracting environment."
Date: November 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Data Management Guide for FEMIS Version 1.5 (open access)

Data Management Guide for FEMIS Version 1.5

The Federal Emergency Management System (FEMIS) is an emergency management planning and response tool. The FEMIS Data Management Guide provides the information needed to manage the data used to support the administrative, user-environment, database management, and operational capabilities of FEMIS.
Date: December 1, 2001
Creator: Bower, John C.; Burnett, Robert A.; Carter, Richard J.; Holter, Nancy A.; Hoza, Mark; Johnson, Daniel M. et al.
System: The UNT Digital Library
Department of Energy: Follow-Up Review of the National Ignition Facility (open access)

Department of Energy: Follow-Up Review of the National Ignition Facility

Correspondence issued by the General Accounting Office with an abstract that begins "The Lawrence Livermore National Laboratory, run by the University of California, is building the National Ignition Facility (NIF) to simulate, in a laboratory setting, the thermonuclear conditions created in nuclear explosion. The facility will allow scientists to evaluate the behavior of nuclear weapons without explosive testing. This report reviews (1) the role of NIF in the Stockpile Stewardship Program; (2) the relationship of NIF to other Stockpile Stewardship Program elements; (3) the impact of delays in constructing NIF on the Stockpile Stewardship Program; (4) funds spent to date on the project so far; and (5) whether the new baseline has clear goals, adequate and sustainable funding, and achievable milestones. GAO found that NIF is expected to contribute to DOE's Stockpile Stewardship by attracting new scientists, supporting the stockpile's refurbishment, and supporting research to improve the understanding of weapons science. DOE has yet to certify that the completion of NIF will not harm the balance of the Stockpile Stewardship Program. Future delays in constructing NIF may adversely affect DOE's ability to conduct weapons science research. DOE has spent $1.3 billion on the NIF project through fiscal year 2000, plus …
Date: June 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Distributed Energy Resources Program Technology Overview (open access)

Distributed Energy Resources Program Technology Overview

New fact sheets for the DOE Office of Power Technologies (OPT) that provide technology overviews, description of DOE programs, and market potential for each OPT program area.
Date: November 1, 2001
Creator: unknown
System: The UNT Digital Library
DOE's Energy Savings Performance Contracts Stretch Budgets in the Bureau of Indian Affairs (open access)

DOE's Energy Savings Performance Contracts Stretch Budgets in the Bureau of Indian Affairs

The U.S. Department of the Interior's Bureau of Indian Affairs has found a good way to reduce energy costs, replace inefficient lighting and aging building equipment, and install renewable energy systems-all without huge increases in the BIA budget. The agency is doing this by making use of the U.S. Department of Energy's Super Energy Savings Performance Contracts (Super ESPCs) at BIA schools and other facilities throughout the country. This two-page case study describes how one BIA facility-the Sherman Indian School in Riverside, California-is cutting its energy costs with badly needed new lighting and heating and cooling equipment, and installing a new photovoltaic energy system, under a DOE Super ESPC, in which the energy services provider pays up-front costs and is repaid out of the facility's resulting energy cost savings.
Date: October 1, 2001
Creator: unknown
System: The UNT Digital Library
Energy Savers Hot Winter Tips (open access)

Energy Savers Hot Winter Tips

This tri-fold brochure provides wintertime energy- and money-saving tips for homeowners.
Date: December 1, 2001
Creator: unknown
System: The UNT Digital Library
Environmental Programs: National Renewable Energy Laboratory (open access)

Environmental Programs: National Renewable Energy Laboratory

Major NREL environmental programs and initiatives include: integrated energy and environmental strategies; implementation of air pollution programs and climate change programs; Green Power Network; environmental and economic impacts and benefits of energy efficiency and renewable energy (EERE) technologies; technology transfer between developed and developing countries; greenhouse gas emission reduction projects; climate change action plans with developing countries and development of life cycle assessments.
Date: May 1, 2001
Creator: unknown
System: The UNT Digital Library
Environmental Protection: Improved Inspections and Enforcement Would Ensure Safer Underground Storage Tanks (open access)

Environmental Protection: Improved Inspections and Enforcement Would Ensure Safer Underground Storage Tanks

Testimony issued by the General Accounting Office with an abstract that begins "Contaminated soil or water resulting from leaks at underground storage tanks can pose serious health risks. In 1984, Congress created the Underground Storage Tank (UST) program to protect the public from potential leaks. Under the program, the Environmental Protection Agency required tank owners to install new leak detection equipment and new spill-, overfill-, and corrosion-prevention equipment. GAO found that about 1.5 million tanks have been permanently closed since the program was created, but more than half of the states do not inspect all of their tanks often enough to meet the minimum rate recommended by EPA--at least once every three years. States reported that even tanks with the required leak prevention and detection equipment continue to leak, although the full extent of the problem is unknown."
Date: November 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Executive Guide: Best Practices in Achieving Consistent, Accurate Physical Counts of Inventory and Related Property (open access)

Executive Guide: Best Practices in Achieving Consistent, Accurate Physical Counts of Inventory and Related Property

Guidance issued by the General Accounting Office with an abstract that begins "This draft Executive Guide describes fundamental practices and procedures used in the private sector to achieve consistent and accurate physical counts of inventory and related property. It summarizes the principles that have been successfully implemented by companies recognized for their outstanding record of inventory management. It also explains and describes leading practices from which the federal government may be able to draw lessons and ideas. This guide applies to most forms of federal inventory, but some of the discussed practices may not be applicable to various types of bulk, natural resource, and nonturning inventories, such as the Department of Energy's strategic petroleum reserve."
Date: July 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Executive Guide: Maximizing the Success of Chief Information Officers: Learning From Leading Organizations (Supersedes AIMD-00-83) (open access)

Executive Guide: Maximizing the Success of Chief Information Officers: Learning From Leading Organizations (Supersedes AIMD-00-83)

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes AIMD-00-83, Executive Guide: Maximizing the Success of Chief Information Officers (Exposure Draft), March 2000. This guide is intended to assist federal agencies in maximizing the success of chief information officers (CIO). Principles and practices gleaned from the case studies presented in this guide offer concrete suggestions on what agency executives can do to ensure the effectiveness of their CIO organizations. The specific key conditions and strategies described in this guide can be used as suggestions for federal CIOs to apply or adapt to their environments, where appropriate."
Date: February 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
FASAB: Amending SFFAS 7, Elimination of Certain Disclosures Related to Tax Revenue Transactions by the Internal Revenue Service, Customs, and Others (open access)

FASAB: Amending SFFAS 7, Elimination of Certain Disclosures Related to Tax Revenue Transactions by the Internal Revenue Service, Customs, and Others

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Federal Accounting Standards Advisory Board's statement of federal financial accounting standards (SFFAS). The statement presents amendments to SFFAS No. 7 and provides provisions that apply to entities collecting taxes on behalf on the federal government."
Date: September 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
FASAB: Amending SFFAS No. 7, Accounting for Revenue and Other Financing Sources; Reporting Corrections of Errors and Changes in Accounting Principles (open access)

FASAB: Amending SFFAS No. 7, Accounting for Revenue and Other Financing Sources; Reporting Corrections of Errors and Changes in Accounting Principles

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Federal Accounting Standards Advisory Board's statement of federal financial accounting standards (SFFAS). The statement presents amendments to SFFAS No. 7 and provides provisions that apply to entities collecting taxes on behalf on the federal government."
Date: October 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
FASAB: Change in Certain Requirements for Reconciling Obligations and Net Cost of Operations: Amendment of SFFAS 7, Accounting for Revenue and Other Financing Sources (open access)

FASAB: Change in Certain Requirements for Reconciling Obligations and Net Cost of Operations: Amendment of SFFAS 7, Accounting for Revenue and Other Financing Sources

Other written product issued by the General Accounting Office with an abstract that begins "The Federal Accounting Standards Advisory Board published an exposure draft of a proposed statement of federal accounting standards. This standard amends the Statement of Federal Financial Accounting Standards 7 by deleting a requirement regarding an element of reconciling budgetary and financial accounting information."
Date: April 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library