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Government Auditing Standards: 2003 Revision (Superseded by GAO-07-162G) (open access)

Government Auditing Standards: 2003 Revision (Superseded by GAO-07-162G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-07-162G, Government Auditing Standards: January 2007 Revision. This is the Government Auditing Standards 2003 revision. This document outlines standards that contain requirements for auditor reporting on internal control. The revision supersedes the 1994 revision."
Date: June 1, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Acquisition/Financial Systems Interface Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act (Supersedes GAO-04-218G) (open access)

Acquisition/Financial Systems Interface Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act (Supersedes GAO-04-218G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-04-218G, Acquisition/Financial Systems Interface Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act (Exposure Draft), December 2003. The Federal Financial Management Improvement Act of 1996 (FFMIA) requires that agencies implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are described in detail in the Office of Management and Budget's (OMB) guidance and in the Federal Financial Management System Requirements series issued by the Joint Financial Management Improvement Program (JFMIP). JFMIP intends for its requirements series to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems that support program and financial managers, and to describe specific requirements of financial management systems."
Date: June 1, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Defense Acquisitions: Space System Acquisition Risks and Keys to Addressing Them (open access)

Defense Acquisitions: Space System Acquisition Risks and Keys to Addressing Them

Correspondence issued by the Government Accountability Office with an abstract that begins "On April 6, 2006, we testified before Congress on the Department of Defense's (DOD) space acquisitions. In fiscal year 2007, DOD expects to spend nearly $7 billion to acquire space-based capabilities to support current military and other government operations as well as to enable DOD to transform the way it collects and disseminates information, gathers data on its adversaries, and attacks targets. Despite its growing investment in space, however, DOD's space system acquisitions have experienced problems over the past several decades that have driven up costs by hundreds of millions, even billions, of dollars; stretched schedules by years; and increased performance risks. In some cases, capabilities have not been delivered to the warfighter after decades of development. Within this context, Congress requested that we provide additional comments regarding the need for better program management, space acquisition policy, and DOD's Space Radar and Transformational Satellite Communications System acquisitions."
Date: June 1, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Management: Observations on DOD's Fiscal Year 2010 Budget Request for Corrosion Prevention and Control (open access)

Defense Management: Observations on DOD's Fiscal Year 2010 Budget Request for Corrosion Prevention and Control

Correspondence issued by the Government Accountability Office with an abstract that begins "This report formally transmits the briefing in response to section 2228(e) of title 10 of the United States Code. The statute requires the Comptroller General to provide an analysis of the Department of Defense's budget submission for corrosion prevention and control, as well as an analysis of the corrosion report accompanying defense budget materials, and provide the results to the congressional defense committees within 60 days after submission of the Department of Defense budget. On May 26, 2009, we provided the briefing to staff Congressional committees to satisfy the mandate and 60-day reporting requirement."
Date: June 1, 2009
Creator: United States. Government Accountability Office.
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
Small Business: SBA's Proposed Venture Capital Program (open access)

Small Business: SBA's Proposed Venture Capital Program

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO compared the Small Business Administration's (SBA) proposed New Markets Venture Capital Program to existing federal programs to determine whether other federal programs have similar features."
Date: June 1, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
HUD: Decision to Deny New York City Authority Over Funds for the Homeless (open access)

HUD: Decision to Deny New York City Authority Over Funds for the Homeless

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed what Department of Housing and Urban Development (HUD) official denied New York City the authority to administer over $60 million in homeless funding."
Date: June 1, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Government Auditing Standards: 2006 Revision (Exposure Draft)(Superseded by GAO-07-162G) (open access)

Government Auditing Standards: 2006 Revision (Exposure Draft)(Superseded by GAO-07-162G)

Guidance issued by the Government Accountability Office with an abstract that begins "This publication has been superseded by GAO-07-162GG, Government Auditing Standards: January 2007 Revision. This is the Exposure Draft of the Government Auditing Standards 2006 revision. This document outlines standards that contain requirements for auditor reporting on internal control. The revision supersedes the 2003 revision."
Date: June 1, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Observations on the National Science Foundation's Fiscal Year 1999 Performance Report and Fiscal Year 2001 Performance Plan (open access)

Observations on the National Science Foundation's Fiscal Year 1999 Performance Report and Fiscal Year 2001 Performance Plan

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the National Science Foundation's (NSF) fiscal year (FY) 1999 performance report and FY 2001 performance plan."
Date: June 1, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Observations on the Department of the Interior's Fiscal Year 1999 Performance Report and Fiscal Year 2001 Performance Plan (open access)

Observations on the Department of the Interior's Fiscal Year 1999 Performance Report and Fiscal Year 2001 Performance Plan

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of the Interior's (DOI) fiscal year (FY) 1999 performance report and FY 2001 performance plans required by the Government Performance and Results Act."
Date: June 1, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Property Management Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Exposure Draft) (Superseded by GAO-02-171G) (open access)

Property Management Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Exposure Draft) (Superseded by GAO-02-171G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-02-171G, Property Management Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, December 2001. This checklist reflects the Joint Financial Management Improvement Program's Property Management Systems Requirements to assist (1) agencies in implementing and monitoring their property management systems and (2) managers and auditors in reviewing agency property management systems to determine if they substantially comply with the Federal Financial Management Improvement Act. This checklist is provided as a tool for use by experienced staff and is one in a series of documents issued by GAO to assist agencies in improving or maintaining effective operations."
Date: June 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
JFMIP: Report on Results and Future Plans for Improving Financial Management (open access)

JFMIP: Report on Results and Future Plans for Improving Financial Management

Other written product issued by the General Accounting Office with an abstract that begins "This report summarizes the results of the Joint Financial Management Improvement Program's activities and its future plans for improving financial management."
Date: June 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
National Saving: Answers to Key Questions (open access)

National Saving: Answers to Key Questions

Other written product issued by the General Accounting Office with an abstract that begins "This report is designed to present information about national saving--as measured in the National Income and Product Accounts--and its implications for economic growth and retirement security. GAO addresses the following questions: (1) what is personal saving, how is it related to national saving, and what are the implications of low personal saving for Americans' retirement security? (2) what is national saving and how does current saving in the United States compare to historical trends and saving in other countries? (3) how does national saving affect the economy and how would higher saving affect the long-term outlook? (4) how does federal fiscal policy affect national saving, what federal policies have been aimed at increasing private saving, and how would Social Security and Medicare reform affect national saving? and (5) what are the key issues in evaluating national saving?"
Date: June 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Fiscal Year 2006 Performance Plan (open access)

Fiscal Year 2006 Performance Plan

Other written product issued by the Government Accountability Office with an abstract that begins "This report presents the General Accounting Office's (GAO) Performance Plan for Fiscal Year 2006. In the spirit of the Government Performance and Results Act, this annual plan informs the Congress and the American people about what we expect to accomplish on their behalf in the coming fiscal year. It sets forth our plan to make progress toward achieving our strategic goals for serving the Congress and the American people. The plan is based on our strategic plan for 2004 to 2009, which was prepared in consultation with members of the Congress and other key stakeholders and was issued in March 2004."
Date: June 1, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Guide to GAO Protective Orders (open access)

Guide to GAO Protective Orders

Other written product issued by the Government Accountability Office with an abstract that begins "This document is a guide to GAO Protective Orders."
Date: June 1, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
JFMIP News: A Newsletter for Government Financial Managers, Summer 2000, Vol. 12, No. 2 (open access)

JFMIP News: A Newsletter for Government Financial Managers, Summer 2000, Vol. 12, No. 2

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Joint Financial Management Improvement Program's current financial management initiatives, activities, and practices."
Date: June 1, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Gulf War Illnesses: Federal Research Efforts Have Waned, and Research Findings Have Not Been Reassessed (open access)

Gulf War Illnesses: Federal Research Efforts Have Waned, and Research Findings Have Not Been Reassessed

Testimony issued by the General Accounting Office with an abstract that begins "More than a decade after the 1991 Persian Gulf War, there is continued interest in the federal response to the health concerns of Gulf War veterans. Gulf War veterans' reports of illnesses and possible exposures to various health hazards have prompted numerous federal research projects on Gulf War illnesses. This research has been funded primarily by the Department of Veterans Affairs (VA), the Department of Defense (DOD), and the Department of Health and Human Services (HHS). In 1993, the President named the Secretary of VA as the responsible party for coordinating research activities undertaken or funded by the executive branch of the federal government on the health consequences of service in the Gulf War. In 2002, a congressionally mandated federal advisory committee--the VA Research Advisory Committee on Gulf War Veterans' Illnesses (RAC)--was established to provide advice on federal Gulf War illnesses research needs and priorities to the Secretary of VA. This statement is based on GAO's report entitled Department of Veterans Affairs: Federal Gulf War Illnesses Research Strategy Needs Reassessment (GAO-04-767). The testimony presents findings about the status of research on Gulf War illnesses and VA's communication and …
Date: June 1, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
FASAB News, Issue 68, June-July 2001 (open access)

FASAB News, Issue 68, June-July 2001

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: June 1, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Highlights of a GAO Forum: The Future of the Defined Benefit System and the Pension Benefit Guaranty Corporation (open access)

Highlights of a GAO Forum: The Future of the Defined Benefit System and the Pension Benefit Guaranty Corporation

Other written product issued by the Government Accountability Office with an abstract that begins "Employer-sponsored defined benefit pension plans face unprecedented challenges in the midst of significant changes in our nation's retirement landscape. Many defined benefit plans and the federal agency that insures them, the Pension Benefit Guaranty Corporation (PBGC), have accumulated large and growing deficits that threaten their survival. Meanwhile, the percentage of American workers covered by defined benefit plans has been declining for about 30 years, reflecting a movement toward defined contribution plans (e.g., 401(k) plans) and perhaps fundamental changes in how our society thinks about who should bear responsibility and risk for the retirement income security of American workers. It is imperative that policymakers address not only the challenges facing the defined benefit system and the PBGC, but also consider broader questions about overall retirement income policy. To address these issues, GAO convened a diverse group of knowledgeable individuals who have been influential in shaping the defined benefit pensions debate over the years. Participants included government officials, researchers, accounting experts, actuaries, plan sponsor and employee group representatives, and members of the investment community."
Date: June 1, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Highlights of a GAO Forum: Workforce Challenges and Opportunities For 21st Century: Changing Labor Force Dynamics and the Role of Government Polices (open access)

Highlights of a GAO Forum: Workforce Challenges and Opportunities For 21st Century: Changing Labor Force Dynamics and the Role of Government Polices

Other written product issued by the General Accounting Office with an abstract that begins "The U.S. workforce of the 21st century is expected to face a very different set of opportunities and challenges than previous generations. Demographic and economic trends indicate that the size and composition of the labor force, as well as the characteristics of many jobs, are changing in the 21st century. To discuss these changing labor force dynamics and the role of government policies, GAO hosted the "Workforce Challenges and Opportunities for the 21st Century Forum" on April 22, 2004. The participants were a select group of national leaders and experts on the dynamics of theU.S. workforce. This group included government officials, business and union representatives, and other national experts on workforce issues. As agreed with forum participants, the purpose of the discussion was not to reach consensus but rather to engage in an open, nonattribution-based dialogue."
Date: June 1, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Grant Financial System Requirements (open access)

Grant Financial System Requirements

Other written product issued by the General Accounting Office with an abstract that begins "GAO published a functional requirements document for grant financial systems. This document is intended for systems analyst, systems accountants, and others who design, develop, implement, operate, and maintain financial management systems."
Date: June 1, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Optical Network Testbeds Workshop (open access)

Optical Network Testbeds Workshop

This is the summary report of the third annual Optical Networking Testbed Workshop (ONT3), which brought together leading members of the international advanced research community to address major challenges in creating next generation communication services and technologies. Networking research and development (R&D) communities throughout the world continue to discover new methods and technologies that are enabling breakthroughs in advanced communications. These discoveries are keystones for building the foundation of the future economy, which requires the sophisticated management of extremely large qualities of digital information through high performance communications. This innovation is made possible by basic research and experiments within laboratories and on specialized testbeds. Initial network research and development initiatives are driven by diverse motives, including attempts to solve existing complex problems, the desire to create powerful new technologies that do not exist using traditional methods, and the need to create tools to address specific challenges, including those mandated by large scale science or government agency mission agendas. Many new discoveries related to communications technologies transition to wide-spread deployment through standards organizations and commercialization. These transition paths allow for new communications capabilities that drive many sectors of the digital economy. In the last few years, networking R&D has increasingly focused …
Date: June 1, 2007
Creator: Mambretti, Joe
System: The UNT Digital Library
China’s National Climate Change Programme (open access)

China’s National Climate Change Programme

Government of China hereby formulates China’s National Climate Change Programme, outlining objectives, basic principles, key areas of actions, as well as policies and measures to address climate change for the period up to 2010. Guided by the Scientific Approach of Development, China will sincerely carry out all the tasks in the CNCCP, strive to build a resource conservative and environmentally friendly society, enhance national capacity to mitigate and adapt to climate change, and make further contribution to the protection of the global climate system.
Date: June 1, 2007
Creator: National Development and Reform Commission
System: The UNT Digital Library
Texas Attorney General Opinion: GA-0716 (open access)

Texas Attorney General Opinion: GA-0716

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification; Whether an assisstant county or assisstant disctrict attorney may lawfully and ethically practice as a criminal defense attorney in federal court and in the state courts of a neighboring county (RQ-0754-GA)
Date: June 1, 2009
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History