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USDA: Information on Classical Plant and Animal Breeding Activities
Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to a Congressional request for information on activities related to classical plant and animal breeding--creating an organism with desirable traits through controlled mating and selection without the insertion of genes from another species--that occurs at the U.S. Department of Agriculture (USDA). Within USDA, the Agricultural Research Service (ARS) and the Cooperative State Research, Education, and Extension Service (CSREES) are the primary scientific research agencies involved in classical plant and animal breeding activities. ARS has more than 100 research facilities in the United States and abroad and received about $1.3 billion in funding for fiscal year 2006. ARS conducts research to develop and transfer solutions to agricultural problems, and its research partners include universities; crop, horticultural, and livestock producer and industry organizations; state, federal, and other research agencies or institutions; private companies; and international agricultural research centers. CSREES, which received about $1.2 billion in funding for fiscal year 2006, has the primary responsibility for providing linkages between the federal and state components of a broad-based, national agricultural research, extension, and higher education system. As Congress has noted, classical breeding is important to agricultural producers as they …
Date:
September 13, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Tax Policy: Historical Tax Treatment of INTELSAT and Current Tax Rules for Satellite Corporations
A letter report issued by the Government Accountability Office with an abstract that begins "The International Telecommunications Satellite Organization (INTELSAT)--an intergovernmental organization launched in 1964 to design, develop, and operate a commercial telecommunications satellite system--enjoyed certain privileges that domestic companies do not, including some related to taxation. Each member nation designated a Signatory to participate as an investor. The U.S. Signatory was COMSAT, a private corporation. Intelsat privatized in 2001, and its tax situation changed. In response to congressional requests for information on whether Intelsat could continue to enjoy any preferential tax treatment as a foreign corporation, GAO did this study to describe how INTELSAT and COMSAT were treated for U.S. tax purposes prior to INTELSAT'S privatization and to describe how current U.S. tax treatment for a domestically incorporated satellite company in the United States compares to current U.S. tax treatment for a foreign corporation with operations, services, and revenue in the United States."
Date:
September 13, 2004
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Rural Housing Service: Updated Guidance and Additional Monitoring Needed for Rental Assistance Distribution Process
A letter report issued by the Government Accountability Office with an abstract that begins "The Rural Housing Service's (RHS) Section 521 rental assistance program provides rental subsidies for about 250,000 rural tenants. Because the program has a waiting list of 80,000 eligible tenants and there are over 1.3 million rural low-income renters eligible for housing subsidies, it is important to effectively distribute resources to extend assistance to as many needy tenants as possible. Therefore, GAO was asked to assess (1) how RHS distributes rental assistance funds to properties and tenants, (2) how RHS monitors the use of rental assistance funds, and (3) whether there are sufficient internal controls in place to ensure that these funds are being effectively administered and used."
Date:
September 13, 2004
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Management: Comprehensive Strategy and Annual Reporting Are Needed to Measure Progress and Costs of DOD's Global Posture Restructuring
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) Integrated Global Posture and Basing Strategy calls for a comprehensive restructuring of U.S. forces overseas. DOD's planned changes will require billions of dollars to implement at a time when DOD is supporting operations in Iraq and realigning domestic bases. As requested, GAO examined (1) the extent to which DOD has articulated a global posture strategy that has the characteristics necessary to guide its efforts and to achieve desired results and (2) the challenges that could affect DOD's implementation of its strategy and the mechanisms DOD has in place to inform Congress of its overall progress in achieving global posture goals."
Date:
September 13, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Tax Policy: Information on Selected Capital Facilities Related to the Essential Governmental Function Test
A letter report issued by the Government Accountability Office with an abstract that begins "Unlike state and local governments, Indian tribal governments are in general restricted to using tax-exempt bonds for activities that are an "essential government function," where "essential government function" does not include functions not customarily performed by state and local governments. This restriction has been difficult to enforce by the Internal Revenue Service (IRS) and increased the tax compliance burden on Indian tribal governments. GAO was asked for information on the number of facilities that state and local governments finance, construct, and operate in eight categories: (1) Rental housing, (2) Road infrastructure, (3) Parking garages and lots, (4) Community recreational facilities, (5) Golf courses, (6) Conference centers, (7) Hotel and tourist accommodations, and (8) State-owned gaming support facilities. GAO did not find a comprehensive, reliable source of the number of facilities. Instead, GAO searched and found a variety of public and private sources that had limited information on the amounts of financing provided by state and local governments in related categories."
Date:
September 13, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Bureau of the Public Debt: Areas for Improvement in Computer Controls
Correspondence issued by the General Accounting Office with an abstract that begins "Well-designed and properly implemented general and application controls are essential to protect the Bureau of Public Debt's (BPD) computer resources and operational environment from inappropriate disclosure and modification of sensitive information, misuse or damage of computer resources, and disruption of critical operations. BPD needs to take preventive measures to further reduce threats to its computer resources and operating environment from unintentional errors or omissions or intentional modification, disclosure, or destruction of data and programs by disgruntled employees, intruders, or hackers. BPD has addressed most of the vulnerabilities GAO identified as part of its audits for fiscal years 1997 through 1999 and has already taken steps to resolve the new vulnerabilities GAO cited in its fiscal year 2000 audit. However, further actions are required to fully address the vulnerabilities discussed in this letter."
Date:
September 13, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Military Base Realignments and Closures: Plan Needed to Monitor Challenges for Completing More Than 100 Armed Forces Reserve Centers
A letter report issued by the Government Accountability Office with an abstract that begins "The Army is implementing 44 base realignment and closure (BRAC) recommendations to construct 125 new Armed Forces Reserve Centers (AFRC) and close 387 existing reserve components facilities. The Department of Defense (DOD) expects the new AFRCs to increase recruiting and retention and create greater efficiencies by fostering jointness and consolidating functions. GAO (1) assessed the extent DOD's cost and savings estimates to implement the recommendations have changed from BRAC Commission projections and (2) determined the extent the Army has identified potential challenges that could affect BRAC implementation and has developed a plan to address these challenges. GAO analyzed DOD's publicly available BRAC budget data and interviewed officials at Army offices, including Reserve Command, National Guard Bureau, and the National Guard in five states. This report, prepared under the Comptroller General's authority to initiate evaluations, is one of a series related to the BRAC 2005 round."
Date:
September 13, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Telecommunications: Intelsat Privatization and the Implementation of the ORBIT Act
A letter report issued by the Government Accountability Office with an abstract that begins "In 2000, the Congress passed the Open-market Reorganization for the Betterment of International Telecommunications Act (ORBIT Act) to help promote a more competitive global satellite services market. The ORBIT Act called for the full privatization of INTELSAT, a former intergovernmental organization that provided international satellite services. GAO agreed to provide federal officials' and stakeholders' views on (1) whether the privatization steps required by the ORBIT Act have been implemented and whether there were potential inconsistencies between ORBIT Act requirements and U.S. obligations made in international trade agreements; (2) whether access by global satellite companies to non-U.S. markets has improved since the enactment of the ORBIT Act and, if so, to what is this generally attributed; and (3) if any market access problems remain, what role does the Federal Communications Commission (FCC) have in addressing those problems under the ORBIT Act."
Date:
September 13, 2004
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Management: Tools for Measuring and Managing Defense Agency Performance Could Be Strengthened
A letter report issued by the Government Accountability Office with an abstract that begins "GAO was mandated to assess the effectiveness of defense agency performance contracts as management tools. As agreed, GAO also reviewed other tools (performance plans and balanced scorecards) and focused on three defense agencies--the Defense Logistics Agency (DLA), the Defense Information Systems Agency (DISA), and the Department of Defense Education Activity (DODEA). GAO addressed (1) the extent that the defense agencies initially used performance contracts, including whether this tool addressed attributes associated with results-oriented management; (2) defense agencies' efforts to implement performance plans using lessons learned from the initial contracts; and (3) the extent DOD established mechanisms to share lessons learned. GAO reviewed the content of these tools, but not the actual or reported performance. DISA has not yet finalized its scorecard, thus this report discusses only DISA's plans for its scorecard."
Date:
September 13, 2004
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Infrastructure: Challenges Increase Risks for Providing Timely Infrastructure Support for Army Installations Expecting Substantial Personnel Growth
A letter report issued by the Government Accountability Office with an abstract that begins "The Army expects significant personnel growth, more than 50 percent in some cases, at 18 domestic bases through 2011 because of the effect of implementing base realignment and closure (BRAC), overseas force rebasing, and force modularity actions. This growth creates the need for additional support infrastructure at these bases and in nearby communities. Military construction costs of over $17 billion are expected for new personnel, and communities will incur infrastructure costs as well. GAO prepared this report under the Comptroller General's authority to conduct evaluations on his own initiative. It addresses (1) the challenges and associated risks the Army faces in providing for timely infrastructure support at its gaining installations and (2) how communities are planning and funding for infrastructure to support incoming personnel and their families. GAO analyzed personnel restationing numbers, discussed planning efforts with Army and community officials, and visited nine of the larger gaining bases and nearby communities."
Date:
September 13, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Management: Financial Reporting Issues Related to the Navy's Direct Vendor Delivery Initiative
Correspondence issued by the General Accounting Office with an abstract that begins "GAO provided information on how a Direct Vendor Delivery (DVD) contract would affect the Navy's financial reporting, focusing on: (1) whether accounting and auditing standards would require DVD contractors to report individual transactions through the Transaction Item Reporting (TIR) system; and (2) what level of reporting would be required under a DVD contract to meet accounting and auditing standards."
Date:
September 13, 2000
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
District of Columbia: Funding for Certain Union Employee Pay Bonuses
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the District of Columbia's funding for certain union employee pay bonuses."
Date:
September 13, 2000
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Maritime Security Fleet: Many Factors Determine Impact of Potential Limits on Food Aid Shipments
A letter report issued by the Government Accountability Office with an abstract that begins "Food aid cargo must generally be carried on U.S.-flag ships under requirements set by the cargo preference program. Two groups of carriers compete for this cargo: (1) those that participate in the Maritime Security Program and receive an annual government subsidy--generally liners operating on scheduled routes and (2) those that do not--generally carriers operating on a charter basis. Congress directed GAO to study (1) how the cargo preference and Maritime Security programs are designed and who participates;(2) the nature and extent of MSF and non-MSF carrier participation and competition in the food aid program; and (3) how a tonnage limitation on bagged preference cargo for MSF vessels could affect MSF, other U.S.-flag ships, the cargo preference food aid program, and the ports servicing these ships."
Date:
September 13, 2004
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Border Security: Strengthened Visa Process Would Benefit from Improvements in Staffing and Information Sharing
A letter report issued by the Government Accountability Office with an abstract that begins "GAO reported in October 2002 that the visa process needed to be strengthened as an antiterrorism tool and recommended that the Secretary of State, in consultation with appropriate agencies, (1) develop a clear policy on the role of national security in the visa process, (2) create more comprehensive guidance on how consular officers should screen against potential terrorists, (3) fundamentally reassess staffing requirements, and (4) revamp and expand consular training. This report examines State's and other agencies' progress in implementing changes to the visa process since 2002, in the areas of policy and guidance; consular resources, including staffing and training; and information sharing."
Date:
September 13, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
U.S. Aerospace Industry: Progress in Implementing Aerospace Commission Recommendations, and Remaining Challenges
A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. aerospace industry's wide-ranging activities--including commercial aviation, national security, and space exploration--make it critical to the economic health and strategic strength of our nation. However, the industry faces challenges, such as a national air traffic management system that, in its present form, cannot handle expected increases in demand; an aging aerospace workforce; and an increasingly competitive global market. In response to these and other challenges, Congress established the Commission on the Future of the United States Aerospace Industry in 2001 to recommend potential actions by the federal government and others to support a robust aerospace industry in the 21st century. In 2002, the Commission made recommendations to address these challenges. This report discusses (1) the extent to which federal agencies have addressed selected Commission recommendations and (2) the challenges that remain in addressing the recommendations. Based on the opinions of former Commissioners and GAO research, GAO selected recommendations dealing with the national airspace system, space policy, government-wide management structure, international issues, the aerospace workforce, and research and development. This report is based on reviews of agency documents, literature, and interviews with aerospace experts and officials …
Date:
September 13, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Personnel Practices: Circumstances Surrounding U.S. Customs Service's Use of Schedule A Appointment Authority
A letter report issued by the General Accounting Office with an abstract that begins "The Treasury Department, on behalf of the Customs Service, requested Office of Personnel Management (OPM) approval for Schedule A appointment authority for 10 positions for oversight policy and direction of sensitive law enforcement activities. Treasury's request stated that "due to the sensitive nature of the operations, these positions require a unique blend of special characteristics, skills and abilities that cannot be announced to the general public, and for which it is not practical to examine." According to OPM officials, no detailed criteria are applied when OPM considers such requests. OPM approved the request primarily because Treasury argued that the positions were sensitive in nature, involved law enforcement activities, and were impracticable to advertise and examine for. In using the Schedule A authority between September 1998 and January 2001, Customs made nine appointments to various positions. GAO found that circumstances surrounding five of the nine appointments can give the appearance of inconsistency in the application of the Schedule A appointment authority or possible favoritism toward former political employees. OPM reviews agencies' use of appointment authorities, including Schedule A and other excepted appointments, every four to five years. …
Date:
September 13, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Border Security: Strengthened Visa Process Would Benefit from Additional Management Actions by State and DHS
Testimony issued by the Government Accountability Office with an abstract that begins "In adjudicating a visa application, Department of State (State) consular officers are on the front line of defense against those whose entry would likely be harmful to U.S. national interests. In October 2002, we identified shortcomings and made recommendations on the role of national security in the visa process. This testimony discusses our report issued today on actions taken since our 2002 report to strengthen the visa process, as well as areas that deserve additional management actions. It also discusses our July 2005 report on the status of the assignment of Department of Homeland Security (DHS) personnel to U.S. consular posts overseas."
Date:
September 13, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Contract Reform: DOE Has Made Progress, but Actions Needed to Ensure Initiatives Have Improved Results
A letter report issued by the General Accounting Office with an abstract that begins "The Department of Energy (DOE), the largest civilian contracting agency in the federal government, relies primarily on contractors to operate its sites and carry out its diverse missions, such as maintaining the nuclear weapons stockpile, cleaning up radioactive and hazardous wastes, and performing research. Although federal law generally requires federal agencies to use competition in selecting a contractor, until the mid-1990s, DOE contracts for the management and operation of its sites generally fit within an exception that allowed for the use of noncompetitive procedures. Since 1996, DOE has made progress toward implementing contract reform initiative in three key areas--developing alternative contracting approaches, increasing competition, and using performance-based contracts. However, DOE continues to encounter challenges in implementing these initiatives. Although DOE has made strides in implementing contract reform initiatives, it is difficult to determine whether contractors' performance has improved because objective performance information is scarce. Over the past 8 years, DOE has primarily gauged progress by measuring its implementation of the reforms, such as the number of contracts competed each year, and by reviewing individual contract performance incentives. DOE faces a fundamental challenge to ensuring the effectiveness …
Date:
September 13, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Childhood Vaccines: Ensuring an Adequate Supply Poses Continuing Challenges
A letter report issued by the General Accounting Office with an abstract that begins "Immunizations are considered one of the leading public health achievements of the 20th century. Mandatory immunization programs have eradicated polio and smallpox in the United States and reduced the number of deaths from several childhood diseases, such as measles, to near zero. A consistent supply of many different vaccines is needed to support this effort. Recent childhood vaccine shortages have prompted federal authorities to recommend deferring some immunizations and have caused states to reduce immunization requirements. At the state and local levels, 49 state immunization programs reported rationing one or more vaccines. Shortages have also prompted most states to waive or change immunization requirements for school and day care programs so that children who have not received all mandatory immunizations could enroll. Many factors contributed to recent vaccine shortages, and while these have largely been resolved, the potential exists for future shortages. On the supply side, some manufacturers had production problems, causing them to fall below their expected output, while others discontinued making some vaccines altogether. On the demand side, one manufacturer could not keep pace with the greater-than-expected demand for a new recommended vaccine. Federal …
Date:
September 13, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Critical Infrastructure Protection: DHS Leadership Needed to Enhance Cybersecurity
Testimony issued by the Government Accountability Office with an abstract that begins "Increasing computer interconnectivity has revolutionized the way that our nation and much of the world communicate and conduct business. While the benefits have been enormous, this widespread interconnectivity also poses significant risks to our nation's computer systems and, more importantly, to the critical operations and infrastructures they support. The Homeland Security Act of 2002 and federal policy establish DHS as the focal point for coordinating activities to protect the computer systems that support our nation's critical infrastructures. GAO was asked to summarize recent reports on (1) DHS's responsibilities for cybersecurity-related critical infrastructure protection and for recovering the Internet in case of a major disruption (2) challenges facing DHS in addressing its cybersecurity responsibilities, including leadership challenges, and (3) recommendations to improve the cybersecurity of national critical infrastructures, including the Internet."
Date:
September 13, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
U.S. Postal Service: Few Craft Employees Earned More Than Their Postmasters, But Adequacy and Reasonableness of Pay Differences Remain Unclear
A letter report issued by the General Accounting Office with an abstract that begins "The Postal Reorganization Act of 1970 requires the Postal Service to pay wages comparable to those of the private sector. It also requires the Service to provide adequate and reasonable pay differences between clerks and carriers and their supervisors, such as postmasters, although the act does not specify what constitutes adequate and reasonable differences. Furthermore, the act requires the Service to consult with supervisor and postmaster organizations when planning and developing pay policies and other programs affecting their members. Since the mid-1970s, two postmaster organizations have voiced concerns that adequate and reasonable pay differences do not exist between postmasters and the clerks and carriers they supervise. Recently, the organizations took their concerns to Congress. The resulting Postmasters' Fairness and Rights Act would make substantive changes in the way postmasters' pay is determined. Most postmasters are now paid under the Service's Executive and Administrative Schedule (EAS), which is the salary schedule that applies to nearly all supervisory and management employees. Generally, postmaster pay consists of basic pay; pay-for-performance; lump-sum merit awards; and supplemental pay, such as overtime. In 1996, the Service lowered the minimum basic pay of …
Date:
September 13, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Student Aid and Tax Benefits: Better Research and Guidance Will Facilitate Comparison of Effectiveness and Student Use
A letter report issued by the General Accounting Office with an abstract that begins "Title IV of the Higher Education Act (HEA), as first adopted in 1965, authorizes federal grant and loan programs, providing a total of $53 billion in assistance to 8.1 million students in fiscal year 1999. The Taxpayer Relief Act of 1997 allowed eligible taxpayers to reduce their tax liability by receiving up to $1,500 HOPE or $1,000 Lifetime Learning tax credit for tuition and course-related fees paid. The 2001 Economic Growth and Tax Relief Reconciliation Act created a new tax deduction for tuition expenses and expanded many existing higher education tax provisions. The federal investment in providing student assistance through the tax code has risen sharply from $.0056 billion in 1996 to $7.6 billion in 2002--more than 80 percent of which is comprised of HOPE and Lifetime Learning tax expenditures. GAO reviewed title IV aid programs and higher education tax provisions designed to assist students and families, to help Congress prepare for the reauthorization of HEA. GAO found that, in the 1999-2000 academic year, the Lifetime Learning and HOPE tax credits provided an estimated 4 in 10 undergraduate students with benefits that equaled a varying share …
Date:
September 13, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Final Cobra Run - 50 Single Drill Sergeant School.
Final Cobra Run - 50 Single Drill Sergeant School. Multiple cobra files on a single drill sergeant school.
Date:
September 13, 2005
Creator:
United States. Department of Defense.
Object Type:
Dataset
System:
The UNT Digital Library
Final Cobra Run - 51 U.S. Army Garrison Michigan.
Final Cobra Run - 51 U.S. Army Garrison Michigan. Multiple cobra files on the U.S. Army Garrison Michigan.
Date:
September 13, 2005
Creator:
United States. Department of Defense.
Object Type:
Dataset
System:
The UNT Digital Library