2,079 Matching Results

Results open in a new window/tab.

Financial Audit Manual: Update (Exposure Draft) (open access)

Financial Audit Manual: Update (Exposure Draft)

Guidance issued by the General Accounting Office with an abstract that begins "The U.S. General Accounting Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."
Date: April 1, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Immigrant Investors: Small Number of Participants Attributed to Pending Regulations and Other Factors (open access)

Immigrant Investors: Small Number of Participants Attributed to Pending Regulations and Other Factors

A letter report issued by the Government Accountability Office with an abstract that begins "In 1990, Congress established an investor visa category, referred to as EB-5, whereby immigrants are granted conditional residence and after 2 years, permanent residence status in the United States if they invest in a commercial enterprise that will benefit the U.S. economy and create at least 10 full-time jobs. The Basic Pilot Program Extension and Expansion Act of 2003 (P.L. 108-156) mandates that GAO provide certain information regarding the EB-5 employment category. In response to the mandate, this report provides information on immigrant participation, including the number of participants, their countries of origin, and the number who sought U.S. citizenship. Also, this report includes information about the types of business established and where they were established."
Date: April 1, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Nuclear Waste Cleanup: DOE Has Made Some Progress in Cleaning Up the Paducah Site, but Challenges Remain (open access)

Nuclear Waste Cleanup: DOE Has Made Some Progress in Cleaning Up the Paducah Site, but Challenges Remain

A letter report issued by the General Accounting Office with an abstract that begins "In 1988, radioactive contamination was found in the drinking water wells of residences near the federal government's uranium enrichment plant in Paducah, Kentucky. In response, the Department of Energy (DOE) began a cleanup program. In 2000, GAO reported that DOE faced significant challenges in cleaning up the site and that it was doubtful that the cleanup would be completed as scheduled by 2010 and within the $1.3 billion cost projection. GAO was asked to determine (1) the amount of money DOE has spent on the site, the purposes for which it was spent, and the estimated total costs for the site; (2) the status of DOE cleanup efforts; and (3) the challenges GAO previously identified that continue to be issues for DOE."
Date: April 1, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Direct Loan System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (open access)

Direct Loan System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act

Guidance issued by the General Accounting Office with an abstract that begins "GAO published a checklist to assist: (1) agencies in implementing and monitoring their direct loan systems; and (2) management and auditors in reviewing their direct loan systems to determine if they are in substantial compliance with the Federal Financial Management Improvement Act."
Date: April 1, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federal Compensation Programs: Perspectives on Four Programs for Individuals Injured by Exposure to Harmful Substances (open access)

Federal Compensation Programs: Perspectives on Four Programs for Individuals Injured by Exposure to Harmful Substances

Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. federal government has played an ever-increasing role in providing benefits to individuals injured as a result of exposure to harmful substances. Over the years, it has established several key compensation programs, including the Black Lung Program, the Vaccine Injury Compensation Program (VICP), the Radiation Exposure Compensation Program (RECP), and the Energy Employees Occupational Illness Compensation Program (EEOICP), which GAO has reviewed in prior work. Most recently, the Congress introduced legislation to expand the benefits provided by the September 11th Victim Compensation Fund of 2001. As these changes are considered, observations about other federal compensation programs may be useful. In that context, GAO's testimony today will focus on four federal compensation programs, including (1) the structure of the programs; (2) the cost of the programs through fiscal year 2004, including initial cost estimates and the actual costs of benefits paid, and administrative costs; and (3) the number of claims filed and factors that affect the length of time it takes to finalize claims and compensate eligible claimants. To address these issues, GAO relied on its 2005 report on four federal compensation programs. As part of that work, …
Date: April 1, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Financial Report of the United States Government, 1999 (open access)

Financial Report of the United States Government, 1999

Other written product issued by the General Accounting Office with an abstract that begins "GAO presented the United States government's 1999 financial report. The report includes: (1) audited financial statements that cover the executive, legislative, and judicial branches; and (2) GAO's audit of the financial report."
Date: April 1, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
International Journal of Government Auditing, April 2000, Vol. 27, No. 2 (German Version) (open access)

International Journal of Government Auditing, April 2000, Vol. 27, No. 2 (German Version)

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institution (INTOSAI) includes articles concerning: (1) auditing in the South Pacific; (2) new training infrastructure in the Asian Organization of Supreme Audit Institutions; (3) national responsibilities and international activities of selected Supreme Audit Institutions; (4) the office of the Auditor General of Mexico; (5) reports in print; and (6) activities within INTOSAI."
Date: April 1, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Defense Infrastructure: DOD Funding for Infrastructure and Road Improvements Surrounding Growth Installations (open access)

Defense Infrastructure: DOD Funding for Infrastructure and Road Improvements Surrounding Growth Installations

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is simultaneously implementing a number of force realignments that contribute to personnel growth at military installations throughout the United States. DOD plans to execute over 800 actions from the 2005 Base Realignment and Closure (BRAC) round, which entail relocating over 123,000 personnel. Concurrent with its BRAC 2005 actions, DOD is also implementing or planning to implement other extensive worldwide transformation initiatives, which include relocating about 50,000 soldiers primarily from Europe and Korea to the United States; transforming the Army's force structure from an organization based on divisions to more rapidly deployable, brigade-based units (known as Army modularity); and increasing its active duty end strength by 92,000, all of which will affect DOD's facilities infrastructure. These force realignments will result in dramatic growth at some DOD installations across the United States. Based on data provided by the services, the DOD Office of Economic Adjustment (OEA) had identified, as of January 2008, 20 locations where expected growth as a result of force realignments in fiscal years 2006 through 2012 will adversely affect surrounding communities. The National Defense Authorization Act for Fiscal Year 2008 mandated that …
Date: April 1, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Internal Control: Improvements Needed in SEC's Accounting and Financial Reporting Process (open access)

Internal Control: Improvements Needed in SEC's Accounting and Financial Reporting Process

Correspondence issued by the Government Accountability Office with an abstract that begins "On November 16, 2007, we issued our report on the U.S. Securities and Exchange Commission's (SEC) fiscal years 2007 and 2006 financial statements and on SEC's internal control as of September 30, 2007. We also reported on the results of our tests of SEC's compliance with selected provisions of laws and regulations during fiscal year 2007. The purpose of this report is to present areas of SEC's internal controls identified during our fiscal year 2007 audit that could be improved. This report contains 14 recommendations to SEC to improve these internal controls and procedures. These recommendations are in addition to those we already provided to SEC as a result of our prior audits of SEC's financial statements."
Date: April 1, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Seized Property and Forfeited Assets System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Exposure Draft) (Superseded by GAO-01-99G) (open access)

Seized Property and Forfeited Assets System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Exposure Draft) (Superseded by GAO-01-99G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-01-99G, Seized Property and Forfeited Assets Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, October 2000. GAO published a functional requirements document for seized property and forfeited assets systems that will provide the capability for financial managers and others to control and account for seized property and forfeited assets."
Date: April 1, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Flood Insurance: Challenges Facing the National Flood Insurance Program (open access)

Flood Insurance: Challenges Facing the National Flood Insurance Program

A statement of record issued by the General Accounting Office with an abstract that begins "Floods have been, and continue to be, the most destructive natural hazard in terms of economic loss to the nation. The National Flood Insurance Program is a key component of the federal government's efforts to minimize the damage and financial impact of floods. The program identifies flood-prone areas of the country, makes flood insurance available in the nearly 20,000 communities that participate in the program, and encourages flood-plain management efforts. Since its inception in 1969, the National Flood Insurance has provided $12 billion in insurance claims to owners of flood-damaged properties, and its building standards are estimated to save $1 billion annually. The program has been managed by the Federal Emergency Management Agency, but along with other activities of the agency, it was recently placed into the Department of Homeland Security. GAO has issued a number of reports on the flood insurance program and was asked to discuss the current challenges to the widespread success of the program."
Date: April 1, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
2008 Lobbying Disclosure: Observations on Lobbyists' Compliance with Disclosure Requirements (open access)

2008 Lobbying Disclosure: Observations on Lobbyists' Compliance with Disclosure Requirements

A letter report issued by the Government Accountability Office with an abstract that begins "The Honest Leadership and Open Government Act (HLOGA) of 2007 amended the Lobbying Disclosure Act of 1995 by doubling the frequency of lobbyists' reporting and increasing criminal and civil penalties. This is GAO's second report in response to the Act's requirement for GAO to annually (1) determine the extent to which lobbyists can demonstrate compliance with the Act by providing support for information on their registrations and reports, (2) describe challenges identified by lobbyists to complying with the Act, and (3) describe the resources and authorities available to the U.S. Attorney's Office for the District of Columbia's efforts to enforce the Act. For this report, GAO placed increased emphasis on written documentation to support disclosure reports. GAO reviewed a random sample of 100 lobbyist disclosure reports filed during the first three quarters of calendar year 2008. GAO also selected a random sample of 100 reports of federal political contributions, filed for the first time, for mid-calendar-year 2008. This methodology allowed GAO to generalize the sample results to the populations of 40,169 lobbying activity disclosure reports and 6,048 reports with contributions filed. GAO met with lobbyists regarding …
Date: April 1, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Social Security Statements: Social Security Administration Should Better Evaluate Whether Workers Understand Their Statements (open access)

Social Security Statements: Social Security Administration Should Better Evaluate Whether Workers Understand Their Statements

A letter report issued by the Government Accountability Office with an abstract that begins "The Social Security Statement is the federal government's main document for communicating with more than 140 million workers about their Social Security benefits. By law, the statement must show an individual's annual earnings, payments into Social Security and Medicare, and projected benefits. The Social Security Administration also uses the statement to explain the various types of Social Security benefits and to encourage greater financial planning for retirement. GAO conducted a review to examine (1) how well recipients understand the current statement, (2) how the Social Security Administration is evaluating the statement's understandability, and (3) the promising practices used by private sector companies and other industrial countries. GAO's information was obtained from its national survey and focus groups of statement recipients, a firm that evaluates benefit statements, officials from three other countries (Canada, Sweden, and the United Kingdom), and other experts from the private sector."
Date: April 1, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Health Savings Accounts: Participation Increased and Was More Common among Individuals with Higher Incomes (open access)

Health Savings Accounts: Participation Increased and Was More Common among Individuals with Higher Incomes

Correspondence issued by the Government Accountability Office with an abstract that begins "With health care spending increasing in the United States, you enacted legislation effective in 2004 establishing tax advantaged health savings accounts (HSA) to be coupled with high-deductible health insurance plans. HSA-eligible high-deductible health plans typically have lower premiums than traditional health plans and HSAs allow account holders to accumulate tax-free savings to pay for medical expenses. The novel structure of HSA-eligible plans coupled with HSAs has raised questions about who selects them and how they use the accounts. Proponents contend that the low premiums of HSA-eligible plans and the tax-free savings potential of HSAs appeal to many consumers, while the high deductibles encourage them to be more astute health care consumers. However, some critics are concerned that HSA-eligible plans may attract enrollees who seek lower premiums but lack the resources to contribute to an HSA, and wealthy enrollees who may seek to use the HSA primarily to accumulate tax-advantaged savings rather than pay for medical expenses. In a 2006 report, GAO described individuals' early experiences with HSA-eligible plans and HSAs and certain characteristics of HSA account holders. You asked us to update certain information from that report with …
Date: April 1, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Government Auditing Standards: Guidance on GAGAS Requirements for Continuing Professional Education (open access)

Government Auditing Standards: Guidance on GAGAS Requirements for Continuing Professional Education

Guidance issued by the Government Accountability Office with an abstract that begins "This document provides guidance to auditors and audit organizations in implementing the continuing professional education requirements prescribed by the 2003 revision of Government Auditing Standards."
Date: April 1, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Compendium of Budget Accounts: Fiscal Year 2001 (open access)

Compendium of Budget Accounts: Fiscal Year 2001

A staff study issued by the General Accounting Office with an abstract that begins "GAO presented a compendium of fiscal year (FY) 2001 budget accounts to give users a convenient way to: (1) sort through the federal government's fiscal structure; and (2) determine the level of used, estimated, or requested budgetary resources for individual accounts."
Date: April 1, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Military Personnel: Better Debt Management Procedures and Resolution of Stipend Recoupment Issues Are Needed for Improved Collection of Medical Education Debts (open access)

Military Personnel: Better Debt Management Procedures and Resolution of Stipend Recoupment Issues Are Needed for Improved Collection of Medical Education Debts

Correspondence issued by the Government Accountability Office with an abstract that begins "Military physicians and other health care professionals are needed to support operational forces during war or other military conflicts and to maintain the well-being of the forces during nonoperational periods. These professionals also provide health care services to military retirees and dependents. The Department of Defense (DOD) acquires its health care professionals primarily through two programs--the Armed Forces Health Professions Scholarship Program and the Financial Assistance Program--with which it recruits and trains military health care providers who fill medical specialty positions. These programs offer participants reimbursement for tuition, books, fees, other education expenses, and a stipend, which is a fixed amount of money given to the participants on a monthly basis, in return for an active duty service obligation. Recruiting and retaining highly qualified health care professionals, however, is becoming more challenging for each of the military services. The added stresses of repeated deployments and the general perceptions of war, along with the potential for health care providers to earn significantly more money outside of DOD, have caused some professionals to choose to separate themselves from military service, even after DOD has paid for all or part of …
Date: April 1, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Information Technology: A Framework for Assessing and Improving Enterprise Architecture Management (Version 1.1) (Superseded by GAO-10-846G) (open access)

Information Technology: A Framework for Assessing and Improving Enterprise Architecture Management (Version 1.1) (Superseded by GAO-10-846G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication is superseded by GAO-10-846G, Organizational Transformation: A Framework for Assessing and Improving Enterprise Architecture Management (Version 2.0), August 2010. Effective use of enterprise architectures is a recognized hallmark of successful public and private organizations. For over a decade, GAO has promoted the use of architectures, recognizing them as a crucial means to a challenging goal: agency operational structures that are optimally defined, in both business and technological environments. The alternative, as GAO's work has shown, is perpetuation of the kinds of operational environments that saddle most agencies today, in which lack of integration among business operations and supporting information technology (IT) resources leads to inefficiencies and duplication. Why are enterprise architectures so important? Metaphorically, an enterprise architecture is to an organization's operations and systems as a set of blue prints is to a building. That is, building blueprints provide those who own, construct, and maintain the building with a clear and understandable picture of the building's uses, features, functions, and supporting systems, including relevant building standards. Further, the building blueprints capture the relationships among building components and govern the construction process. Enterprise architectures provide to people …
Date: April 1, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Financial Audit Manual: Update to Part II--Tools (open access)

Financial Audit Manual: Update to Part II--Tools

Guidance issued by the General Accounting Office with an abstract that begins "In July 2001, the U.S. General Accounting Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) issued the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for financial audits conducted by the Inspector General community, GAO, and their contractors. The FAM is a key part in enhancing accountability over taxpayer-provided resources. GAO and the PCIE are committed to keeping the FAM current and intend to prepare updates as needed. With this goal in mind, a GAO/PCIE task force prepared this update to volume II of the FAM, which provides tools to assist the auditor in complying with audit standards ."
Date: April 1, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Results-Oriented Cultures: Modern Performance Management Systems Are Needed to Effectively Support Pay for Performance (open access)

Results-Oriented Cultures: Modern Performance Management Systems Are Needed to Effectively Support Pay for Performance

Testimony issued by the General Accounting Office with an abstract that begins "There is widespread agreement that the basic approach to federal pay is broken and that it needs to be more market- and performance-based. Doing so will be essential if the federal government is to maximize its performance and assure accountability for the benefit of the American people. While there will be debate and disagreement about the merits of individual reform proposals, all should be able to agree that a performance management system with adequate safeguards, including reasonable transparency and appropriate accountability mechanisms in place, must serve as the fundamental underpinning of any fair, effective, and appropriate pay reform. At the request of the Subcommittee on Civil Service and Agency Organization, House Committee on Government Reform, GAO discussed the key practices for effective performance management that federal agencies should consider as they develop and implement performance management systems as part of any pay reform."
Date: April 1, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Performance Budgeting: Current Developments and Future Prospects (open access)

Performance Budgeting: Current Developments and Future Prospects

Testimony issued by the General Accounting Office with an abstract that begins "Since the Government Performance and Results Act (GPRA) was enacted in 1993, federal agencies increasingly have been expected to link strategic plans and budget structures with program results. The current administration has taken several steps to strengthen and further the performance-resource linkage by making budget and performance integration one of its five management initiatives included in the President's Management Agenda. GAO has reported and testified numerous times on agencies' progress in making clearer connections between resources and results and how this information can inform budget deliberations. The administration's use of the Program Assessment Rating Tool (PART) for the fiscal year 2004 President's budget and further efforts in fiscal year 2005 to make these connections more explicit, have prompted our examination of what can and cannot be expected from performance budgeting."
Date: April 1, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
High Speed Passenger Rail: Future Development Will Depend on Addressing Financial and Other Challenges and Establishing a Clear Federal Role (open access)

High Speed Passenger Rail: Future Development Will Depend on Addressing Financial and Other Challenges and Establishing a Clear Federal Role

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the potential viability of high speed rail in the United States. Federal and other decision makers have had a renewed interest in how high speed rail might fit into the national transportation system and address increasing mobility constraints on highways and at airports due to congestion. This testimony is based on our report issued March 19, 2009, entitled High Speed Passenger Rail: Future Development Will Depend on Addressing Financial and Other Challenges and Establishing a Clear Federal Role. In preparing the report, we reviewed federal legislation; interviewed federal, state, local, and private sector officials, as well as U.S. project sponsors; and reviewed high speed rail development in France, Japan, and Spain. More detailed information on our scope and methodology appears in the March 19, 2009, report. We conducted our work in accordance with generally accepted government auditing standards. This statement focuses on (1) the factors affecting the economic viability of high speed rail projects, including difficulties in determining the economic viability of proposed projects; (2) the challenges in developing and financing high speed rail systems; and (3) the federal role in the potential development of …
Date: April 1, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
FASAB News, Issue 61, April-May 2000 (open access)

FASAB News, Issue 61, April-May 2000

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 recent actions, meetings, and practices."
Date: April 1, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Record Linkage and Privacy: Issues in Creating New Federal Research and Statistical Information (open access)

Record Linkage and Privacy: Issues in Creating New Federal Research and Statistical Information

Other written product issued by the General Accounting Office with an abstract that begins "This study focuses on privacy issues related to record-linkage--a computer-based process that combines multiple sources of existing data. Federally sponsored linkage projects conducted for research and statistical purposes have many potential benefits, such as informing policy debates; tracking program outcomes; helping local government or business planning; or contributing knowledge that, in some cases, might help millions of people. Despite these benefits, concerns about personal privacy are relevant because linkages often involve data on identifiable persons. GAO describes (1) how record linkage can create new research and statistical information, (2) why linkage heightens certain privacy issues, and (3) how data stewardship might be enhanced."
Date: April 1, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library