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International Journal of Government Auditing, January 2001, Vol. 28, No. 1
Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding (1) the role of Pakistan's Supreme Audit Institution on promoting good national governance, (2) governance issues at the Asian Supreme Audit Institutions' 8th Triennial Assembly and Symposium, (3) the Caribbean Organization of Institutions' 5th Triennial Congress in St. Kitts and Nevis, (4) an audit profile on the State Audit and Inspection Committee of Mongolia, and (5) activities within INTOSAI."
Date:
January 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
GAO Performance and Accountability Highlights: Fiscal 2003
Other written product issued by the General Accounting Office with an abstract that begins "This report presents the highlights of GAO's fiscal year 2003 Performance and Accountability report. The Comptroller General is confident that the performance data and financial information in this report are complete and reliable. GAO met or exceeded all but one of its seven key performance measures, and it received a clean opinion from independent auditors on its financial statements. GAO helped the Congress and government leaders achieve a total of $35.4 billion in financial benefits--a $78 return on every dollar that was spent. Its work addressed many of the difficult issues that confront the nation, including diverse and diffuse security threats, changing demographic trends, increasing interdependency, rapidly evolving science and technology changes, a variety of quality-of-life issues, as well as government transformation challenges, and increasing federal budgetary constraints. It is important for the nation and its citizens not only that these issues are made visible, but also that the nation's leaders attend to them. In addition to having an impact on important national issues, GAO has taken major steps internally to be a model federal agency and world-class professional services organization."
Date:
January 1, 2004
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Department of the Treasury
A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of the Treasury. The primary challenges facing Treasury include (1) modernizing the Internal Revenue Service's tax administration systems; (2) improving Customs Service's regulation of commercial trade; (3) achieving sound financial management; (4) improving the Bureau of Alcohol, Tobacco, and Firearms' performance measures; and (5) improving the management of Treasury's asset forfeiture program."
Date:
January 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Department of State
A letter report issued by the General Accounting Office with an abstract that begins "In its 2001 performance and accountability report on the Department of State, GAO identified important issues concerning the security of U.S. facilities and personnel overseas, visa issuance, illicit drugs entering the United States, information security, and other issues facing the department. The information GAO presents in this report is intended to sustain congressional attention and a departmental focus on continuing to make progress in addressing these challenges and ultimately overcoming them. This report is part of a special series of reports on governmentwide and agency-specific issues."
Date:
January 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
International Journal of Government Auditing, January 2000, Vol. 27, No. 1
Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) issues concerning auditing in the new century as discussed at the 17th Commonwealth Auditors-General Conference held in Sun City, South Africa in October 1999; (2) efforts to encourage public health services, public works, and technical assistance at the Organization of African Supreme Audit Institutions' 8th General Assembly held in Burkina Faso in October 1999; (3) discussions held by the Organization of Latin American and Caribbean Supreme Audit Institutions' 9th General Assembly in Paraguay; (4) an audit profile on Sierra Leone; and (5) activities within INTOSAI."
Date:
January 1, 2000
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Government Auditing Standards: Amendment No. 3: Independence (Superseded by GAO-03-673G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. GAO presented a guide on revised government auditing standards to audit officials and others interested in government auditing standards. The standards require auditors to (1) not perform management functions or make management decisions and (2) not audit their own work or provide nonaudit services in situations in which the amounts or services involved are significant/material to the subject matter of the audit."
Date:
January 1, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Grant Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Superseded by GAO-01-911G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-01-911G, Grant Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, September 2001. The Federal Financial Management Improvement Act of 1996 requires that agencies implement and maintain financial management systems that substantially comply with federal financial management systems requirements. These system requirements are spelled out by the Joint Financial Management Improvement Program (JFMIP) and the Office of Management and Budget. This checklist reflects JFMIP's revised requirements for grant financial systems to help (1) agencies in implementing and monitoring their grant financial systems and (2) managers and auditors in reviewing agency grant financial systems to determine if they substantially comply with the act."
Date:
January 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Department of Labor
A letter report issued by the General Accounting Office with an abstract that begins "In its 2001 performance and accountability report on the Department of Labor, GAO identified major management challenges in increasing the employment and earnings of America's workforce, protecting the benefits of workers, and fostering safe and healthy workplaces. The information GAO presents in this report is intended to help sustain congressional attention and a departmental focus on continuing to make progress in addressing these challenges and ultimately overcoming them. This report is part of a special series of reports on governmentwide and agency-specific issues."
Date:
January 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Best Practices: Using A Knowledge-Based Approach To Improve Weapon Acquisition
Other written product issued by the General Accounting Office with an abstract that begins "At the request of Congress, we have been examining ways the Department of Defense (DOD) can optimize its investment in weapons systems, drawing on lessons learned from the best, mostly commercial, product development efforts. Leading commercial firms we have studied have developed increasingly sophisticated products in less time and at lower cost. Key to their success is their knowledge-based approach to the acquisition of new products. A knowledge-based approach is supported by incentives that encourage realism and candor. This booklet highlights the result of our work to date."
Date:
January 1, 2004
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Department of Housing and Urban Development
A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Housing and Urban Development (HUD). These challenges include reducing HUD's single-family insurance risk, improving HUD's rental housing assistance programs, and resolving issues related to information and financial management."
Date:
January 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Department of Housing and Urban Development
A letter report issued by the General Accounting Office with an abstract that begins "This report addresses the major management challenges and program risks facing the U.S. Department of Housing and Urban Development (HUD) as it works to carry out its multiple and highly diverse missions. The report discusses the actions that HUD has taken and that are under way to address the challenges GAO identified in its Performance and Accountability Series 2 years ago. Also, GAO summarizes the challenges that remain, new ones that have emerged, and further actions that GAO believes are needed."
Date:
January 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Department of Justice
A letter report issued by the General Accounting Office with an abstract that begins "In its 2001 performance and accountability report on the Department of Justice, GAO identified five major management challenges. Justice has since made progress on (1) developing measurable performance targets in reducing illegal drugs and (2) improving management of its asset forfeiture program. However, three challenges remain and a fourth managing the FBI's transformation was added. GAO prepared this report to bring these major challenges to the attention of the Congress and Justice. This is part of a special series of reports on governmentwide and agency-specific issues."
Date:
January 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Government Auditing Standards: 2002 Revision (Exposure Draft) (Superseded by GAO-03-673G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. This guide discusses revised government auditing standards for auditors and audit organizations when required by law, regulation, agreement, contract, or policy. The standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports."
Date:
January 1, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Maintaining Effective Control over Employee Time and Attendance Reporting
Guidance issued by the General Accounting Office with an abstract that begins "Technological advances and changes in workplace habits have increasingly affected the operating environment for time and attendance (T&A) reporting in recent years. Perhaps the most significant influence on changes to T&A reporting, however, is advancing technology and the accelerated adoption of automation driven largely by the need for increased efficiency, as promoted by the Government Paperwork Elimination Act (GPEA). Although focused on electronic systems that process information obtained from and provided to sources outside the government, GPEA encourages agencies to seek internal applications of paperless systems and use of electronic signatures. This document (1) provides agencies with the flexibility needed to streamline T&A reporting systems and reduce their costs while maintaining adequate internal control, (2) updates the requirements for electronic signature control, and (3) addresses the need for controls over alternative workplace arrangements."
Date:
January 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federal Information System Controls Audit Manual: Volume I Financial Statement Audits [Superseded by GAO-09-232G]
Guidance issued by the General Accounting Office with an abstract that begins "This document has been superseded by GAO-09-232G. GAO published a manual to provide auditors guidance for evaluating internal controls over the integrity, confidentiality, and availability of data maintained in computer-based information systems. The manual's sections provide detailed guidance on evaluating and testing computer-based controls, including guidance on:(1) identifying the auditee's significant computer-supported operations, assessing the risk associated with these operations, and identifying the controls to be tested; (2) control objectives and commonly used control techniques, as well as audit procedures; and (3) common application control objectives and related control techniques, as well as suggested audit procedures. This 2001 release of the FISCAM document has been reformatted from the January 1999 version. It includes only formatting changes, refers to several different GAO documents, and adds hypertext links to GAO referenced documents; No other content has been modified or updated from the January 1999 release."
Date:
January 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Environmental Protection Agency
A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Environmental Protection Agency (EPA). These challenges include (1) improving environmental performance information management, (2) developing a comprehensive human capital approach, and (3) strengthening working relationships with the states."
Date:
January 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Major Management Challenges and Program Risks: U.S. Agency for International Development
A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Agency for International Development (AID). GAO identified weaknesses in AID's management of its human capital. AID has, however, made efforts to improve this area, including hiring additional foreign service employees, establishing a recruitment program, and improving employee training. AID needs to sustain its focus on these areas if it is to succeed in reforming its personnel system. GAO also found weaknesses in financial management, information technology management, and data collection."
Date:
January 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Social Security Administration
A letter report issued by the General Accounting Office with an abstract that begins "In its 2001 performance and accountability report on the Social Security Administration (SSA), GAO identified important issues relating to research capacity, its process for determining disability, management of a high-risk Supplemental Security Income (SSI) program, future service delivery plans, and protection of information facing the agency. The information GAO presents in this report is intended to help to sustain congressional attention and an agency focus on continuing to make progress in addressing these challenges and ultimately overcoming them. This report is part of a special series of reports on governmentwide and agency-specific issues."
Date:
January 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Department of Agriculture
A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Agriculture (USDA). These challenges include (1) improving USDA's farm loan programs to reduce its vulnerability to loss, (2) improving delivery of services to farmers, (3) maintaining the integrity of the food assistance programs, (4) minimizing foodborne illnesses, (5) strengthening Department-wide information security, (6) improving USDA's financial accountability, (7) providing Congress and the public with a better understanding of what it accomplishes with appropriated funds, and (8) improving USDA's processing of discrimination complaints."
Date:
January 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Department of State
A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of State. GAO found that the most critical infrastructure need for State is to enhance the protection of U.S. embassies and other overseas facilities in response to the rising threat of terrorism. Other significant challenges that State must address involve improving the management of drug control assistance to Colombia, providing expedited visa processing, and strengthening its strategic and performance goals."
Date:
January 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Small Business Administration
A letter report issued by the General Accounting Office with an abstract that begins "GAO's 2001 report on major challenges at the Small Business Administration (SBA) addressed lender oversight, the 8(a) program for small disadvantaged businesses, disaster loan processing, and other issues. The information GAO presents in this report is intended to help sustain congressional attention and SBA's focus on addressing these challenges. This report is part of a special series of reports on governmentwide and agency-specific issues."
Date:
January 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Major Management Challenges and Program Risks: U.S. Postal Service
A letter report issued by the General Accounting Office with an abstract that begins "In the 2001 Performance and Accountability report on the U.S. Postal Service (the Service), GAO identified financial, operational, and human capital challenges threatening the Service's ability to carry out its mission. Since then, these challenges have continued and its financial difficulties have increased, resulting in GAO's placing the Service's transformation efforts and long-term outlook on its high-risk list. The information in this report is intended to help focus attention and facilitate progress in addressing the key challenges facing the Service. This report is part of a special series on governmentwide and agency-specific issues."
Date:
January 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
International Journal of Government Auditing, January 2000, Vol. 27, No. 1 (Spanish Version)
Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) issues concerning auditing in the new century as discussed at the 17th Commonwealth Auditors-General Conference held in Sun City, South Africa in October 1999; (2) efforts to encourage public health services, public works, and technical assistance at the Organization of African Supreme Audit Institutions' 8th General Assembly held in Burkina Faso in October 1999; (3) discussions held by the Organization of Latin America and Caribbean Supreme Audit Institutions' 9th General Assembly in Paraguay; (4) an audit profile on Sierra Leone; and (5) activities within INTOSAI."
Date:
January 1, 2000
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Department of Agriculture
A letter report issued by the General Accounting Office with an abstract that begins "In its 2001 performance and accountability report on the U.S. Department of Agriculture (USDA), GAO identified important security, modernization, food safety, food assistance, and other issues facing the department. The information GAO presents in this report is intended to help to sustain congressional attention and departmental focus on continuing to make progress in addressing these challenges and ultimately overcoming them. This report is part of a special series of reports on governmentwide and agency-specific issues."
Date:
January 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library