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Grants Management: EPA Needs to Strengthen Oversight and Enhance Accountability to Address Persistent Challenges (open access)

Grants Management: EPA Needs to Strengthen Oversight and Enhance Accountability to Address Persistent Challenges

Testimony issued by the General Accounting Office with an abstract that begins "The Environmental Protection Agency (EPA) has faced persistent challenges in managing its grants, which, at about $4 billion annually constitute over one-half of the agency's total budget. EPA awards grants to thousands of recipients to implement its programs to protect human health and the environment. Given the size and diversity of EPA's programs, its ability to efficiently and effectively accomplish its mission largely depends on how well it manages its grant resources and builds accountability into its efforts. In our comprehensive report on EPA's management of its grants, released last week, we found that EPA continues to face four key grants management challenges despite past efforts to address them--(1) selecting the most qualified grant applicants, (2) effectively overseeing grantees, (3) measuring the results of grants, and (4) effectively managing its grant staff and resources. The report also discusses EPA's latest competition and oversight policies and its new 5-year plan to improve the management of its grants. This testimony, based on our report, focuses on the extent to which EPA's latest policies and plan address (1) awarding grants competitively, (2) improving oversight of grantees, and (3) holding staff and …
Date: October 1, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Human Capital: Succession Planning and Management Is Critical Driver of Organizational Transformation (open access)

Human Capital: Succession Planning and Management Is Critical Driver of Organizational Transformation

Testimony issued by the General Accounting Office with an abstract that begins "Leading public organizations here and abroad recognize that a more strategic approach to human capital management is essential for change initiatives that are intended to transform their cultures. To that end, organizations are looking for ways to identify and develop the leaders, managers, and workforce necessary to face the array of challenges that will confront government in the 21st century. The Subcommittee on Civil Service and Agency Organization, House Committee on Government Reform, requested GAO to identify how agencies in four countries--Australia, Canada, New Zealand, and the United Kingdom--are adopting a more strategic approach to managing the succession of senior executives and other public sector employees with critical skills."
Date: October 1, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Head Start: Increased Percentage of Teachers Nationwide Have Required Degrees, but Better Information on Classroom Teachers' Qualifications Needed (open access)

Head Start: Increased Percentage of Teachers Nationwide Have Required Degrees, but Better Information on Classroom Teachers' Qualifications Needed

A letter report issued by the General Accounting Office with an abstract that begins "The 1998 Head Start Act mandated that 50 percent of all Head Start teachers nationwide have a minimum of an associate degree in early childhood education, or, in a related field with preschool teaching experience, by September 30, 2003. This law also required that each classroom in center-based programs (those that primarily provide services in classroom settings) without such a degreed teacher have a teacher with a Child Development Associate credential or an equivalent state certificate. In preparation for the reauthorization of Head Start in fiscal year 2003, GAO was asked to examine: (1) the extent to which Head Start has met legislative mandates concerning teacher qualifications; (2) whether Head Start teachers' salaries have increased and enabled grantees to attract and retain teachers with degrees; and (3) the extent to which degree and other programs in early childhood education are available for Head Start teachers and if grantees have taken steps to enhance access to them."
Date: October 1, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
International Journal of Government Auditing, October 2000, Vol. 27, No. 4 (German Version) (open access)

International Journal of Government Auditing, October 2000, Vol. 27, No. 4 (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 Institutions (INTOSAI) includes articles concerning: (1) auditing in the Iceland; (2) improving public service; (3) news in brief; (4) the audit directorate of Bahrain; (5) reports in print; and (6) activities within INTOSAI."
Date: October 1, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Revista Internacional de Auditoria Gubernamental, Octubre 2000, Vol. 27, No. 4 (open access)

Revista Internacional de Auditoria Gubernamental, Octubre 2000, Vol. 27, No. 4

Other written product issued by the General Accounting Office with an abstract that begins "This Spanish-language edition of the Journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles concerning: (1) auditing in Iceland; (2) improving public service;(3) news in brief; (4) the audit directorate of Bahrain; (5) reports in print; and (6) activities within INTOSAI."
Date: October 1, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Critical Infrastructure Protection: Challenges in Securing Control Systems (open access)

Critical Infrastructure Protection: Challenges in Securing Control Systems

Testimony issued by the General Accounting Office with an abstract that begins "Computerized control systems perform vital functions across many of our nation's critical infrastructures. For example, in natural gas distribution, they can monitor and control the pressure and flow of gas through pipelines; in the electric power industry, they can monitor and control the current and voltage of electricity through relays and circuit breakers; and in water treatment facilities, they can monitor and adjust water levels, pressure, and chemicals used for purification. In October 1997, the President's Commission on Critical Infrastructure Protection emphasized the increasing vulnerability of control systems to cyber attacks. The House Committee on Government Reform, Subcommittee on Technology, Information Policy, Intergovernmental Relations, and the Census asked GAO to testify on potential cyber vulnerabilities. GAO's testimony focused on (1) significant cybersecurity risks associated with control systems; (2) potential and reported cyber attacks against these systems; (3) key challenges to securing control systems; and (4) steps that can be taken to strengthen the security of control systems, including current federal and private-sector initiatives."
Date: October 1, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Emergency Management: Preliminary Observations on FEMA's Community Preparedness Programs Related to the National Preparedness System (open access)

Emergency Management: Preliminary Observations on FEMA's Community Preparedness Programs Related to the National Preparedness System

Testimony issued by the Government Accountability Office with an abstract that begins "By preparing their families and property before an event, individuals can reduce a disaster's impact on them and their need for first responder assistance, particularly in the first 72 hours following a disaster. By law, the Federal Emergency Management Agency (FEMA), located in the Department of Homeland Security (DHS), is to develop a national preparedness system (NPS)--FEMA includes community preparedness programs as part of the NPS. FEMA's budget to operate these programs made up less than one half of 1 percent of its $7.9 billion budget for fiscal year 2009. These programs include the Citizen Corps program and its partner programs, such as Fire Corps, and rely on volunteers to coordinate efforts and assist first responders in local communities. DHS's Ready Campaign promotes preparedness through mass media. This testimony provides preliminary observations on (1) challenges FEMA faces in measuring the performance of Citizen Corps, its partner programs, and the Ready Campaign and (2) actions FEMA has taken to develop a strategy to encompass how Citizen Corps, its partner programs, and the Ready Campaign operate within the context of the NPS. This testimony is based on work conducted from …
Date: October 1, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Revue Internationale de la Verification des Comptes Publics, Octobre 2000, Vol. 27, No. 4 (open access)

Revue Internationale de la Verification des Comptes Publics, Octobre 2000, Vol. 27, No. 4

Other written product issued by the General Accounting Office with an abstract that begins "This French-language edition of the Journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles concerning: (1) auditing in the Iceland; (2) improving public service; (3) news in brief; (4) the audit directorate of Bahrain; (5) reports in print; and (6) activities within INTOSAI."
Date: October 1, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Medical Malpractice Insurance: Multiple Factors Have Contributed to Premium Rate Increases (open access)

Medical Malpractice Insurance: Multiple Factors Have Contributed to Premium Rate Increases

Testimony issued by the General Accounting Office with an abstract that begins "This testimony focuses on the factors that have contributed to the recent increases in insurance premium rates and the differences in rates among states that have passed varying levels of tort reform laws. Our findings are based on two reports we recently issued addressing various aspects of the recent increases in medical malpractice insurance rates. Recognizing that the medical malpractice market varies considerably across states, as part of these reviews we judgmentally selected a number of states and conducted more in-depth reviews in each of those states. Both our analyses and our conclusions are based in part on data and information we received from the states we visited and in part on analyses of national data from various sources."
Date: October 1, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
GAO's International Protocols (open access)

GAO's International Protocols

Other written product issued by the Government Accountability Office with an abstract that begins "This report has been superseded by GAO-06-394SP, GAO's International Protocols January 2006. This document contains the protocols governing the U.S. Government Accountability Office's (GAO) work that has international components or implications. These protocols are intended to provide clearly defined and transparent policies and practices on how GAO will interact with U.S. federal departments and agencies, other national governments and international organizations in its international work. They identify what international organizations and supreme audit institutions (SAIs) can expect from GAO. These protocols are intended to cover most situations that arise during the course of GAO's work and are consistent, to the extent applicable, with the protocols that govern GAO's work for the Congress and with U.S. federal agencies. These protocols--which are grounded in applicable professional standards and GAO's core values of accountability, integrity, and reliability--will enable us to conduct international work more consistently, effectively, and efficiently; achieve GAO's strategic goals; support improved government performance and accountability worldwide; and better serve the Congress and the American people."
Date: October 1, 2004
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Financial Management: FFMIA Implementation Necessary to Achieve Accountability (open access)

Financial Management: FFMIA Implementation Necessary to Achieve Accountability

A letter report issued by the General Accounting Office with an abstract that begins "The ability to produce the data needed to efficiently and effectively manage the day-to-day operations of the federal government and provide accountability to taxpayers has been a long-standing challenge at most federal agencies. To help address this challenge, the Federal Financial Management Improvement Act of 1996 (FFMIA) requires the 24 Chief Financial Officers Act agencies to implement and maintain financial management systems that comply substantially with (1) federal system requirements, (2) federal accounting standards, and (3) the U.S. Government Standard General Ledger (SGL). FFMIA also requires GAO to report annually on the implementation of the act."
Date: October 1, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
International Journal of Government Auditing, October 2001, Vol. 28, No. 4 (open access)

International Journal of Government Auditing, October 2001, Vol. 28, No. 4

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 XI Assembly of the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) from August 20-24, 2001, in Panama City, Panama; (2) data envelopment analysis in performance evaluation; (3) an audit profile of the State Audit Office (SAO) of Finland; and (4) activities within INTOSAI."
Date: October 1, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Security: Counterfeit Identification Raises Homeland Security Concerns (open access)

Security: Counterfeit Identification Raises Homeland Security Concerns

Testimony issued by the General Accounting Office with an abstract that begins "GAO testified about how homeland security is vulnerable to identity fraud. Today, counterfeit identification is easily produced and used to create fraudulent identities. Tests GAO has performed over the past 3 years demonstrate that counterfeit identification documents can be used to (1) enter the United States; (2) purchase firearms; (3) gain access to government buildings and other facilities; (4) obtain genuine identification for both fictitious and stolen identities; and (5) obtain social security numbers for fictitious identities."
Date: October 1, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Climate Change: Preliminary Observations on the Administration's February 2002 Climate Initiative (open access)

Climate Change: Preliminary Observations on the Administration's February 2002 Climate Initiative

Testimony issued by the General Accounting Office with an abstract that begins "In 2002, the Administration announced its Global Climate Change Initiative. It included, among other things, a goal concerning U.S. carbon dioxide and other greenhouse gas emissions, which are widely believed to affect the earth's climate. The Administration's general goal was to reduce the growth rate of emissions, but not total emissions, between 2002 and 2012. Its specific goal was to reduce emissions intensity 18 percent, 4 percentage points more than the 14 percent decline already expected. Emissions intensity measures the amount of greenhouse gases emitted per unit of economic output. In the United States, this ratio has generally decreased for 50 years or more. Under the Initiative, emissions would increase, but less than otherwise expected. GAO was asked to testify on whether the Administration's publicly available documents (1) explain the basis for the Initiative's general and specific goals, (2) identify elements to help reduce emissions and contribute to the 18 percent reduction goal, as well as their specific contributions, and (3) discuss plans to track progress in meeting the goal. This testimony is based on ongoing work, and GAO expects to issue a final report on this work …
Date: October 1, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
International Journal of Government Auditing, October 2000, Vol. 27, No. 4 (open access)

International Journal of Government Auditing, October 2000, Vol. 27, No. 4

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 concerning: (1) auditing in the Iceland; (2) improving public service; (3) news in brief; (4) the audit directorate of Bahrain; (5) reports in print; and (6) activities within INTOSAI."
Date: October 1, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
FASAB: Amending SFFAS No. 7, Accounting for Revenue and Other Financing Sources; Reporting Corrections of Errors and Changes in Accounting Principles (open access)

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

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Federal Accounting Standards Advisory Board's statement of federal financial accounting standards (SFFAS). The statement presents amendments to SFFAS No. 7 and provides provisions that apply to entities collecting taxes on behalf on the federal government."
Date: October 1, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Stabilizing and Rebuilding Iraq: U.S. Ministry Capacity Development Efforts Need an Overall Integrated Strategy to Guide Efforts and Manage Risk (open access)

Stabilizing and Rebuilding Iraq: U.S. Ministry Capacity Development Efforts Need an Overall Integrated Strategy to Guide Efforts and Manage Risk

A letter report issued by the Government Accountability Office with an abstract that begins "Iraq's ministries were decimated following years of neglect and centralized control under the former regime. Developing competent and loyal Iraqi ministries is critical to stabilizing and rebuilding Iraq. The President received $140 million in fiscal year 2007 funds and requested an additional $255 million in fiscal year 2008 to develop the capacity of the Iraq's ministries. This report assesses (1) the nature and extent of U.S. efforts to develop the capacity of the Iraqi ministries, (2) the key challenges to these efforts, and (3) the extent to which the U.S. government has an overall integrated strategy for these efforts. For this effort, GAO reviewed U.S. project contracts and reports and interviewed officials from the Departments of State (State), Defense (DOD), and the United States Agency for International Development (USAID) in Baghdad and Washington, D.C."
Date: October 1, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information on Federal Contractors That Are Incorporated Offshore (open access)

Information on Federal Contractors That Are Incorporated Offshore

Correspondence issued by the General Accounting Office with an abstract that begins "Some U.S.-based multinational companies have found that the effective tax rate on income earned from foreign sources can be reduced if they are incorporated in countries that either do not tax corporate income at all or tax the income at a lower rate than the U.S. corporate tax rate. Consequently, some U.S.-based companies incorporate from the outset in these so-called "tax haven" countries. In addition, some companies that were incorporated in the United States have reincorporated in tax haven countries through "corporate inversion transactions." According to the Department of the Treasury, the term "inversion" is used to describe a transaction through which a U.S.-based multinational company restructures its corporate group so that after the transaction the ultimate parent of the corporate group is a foreign corporation. After an inversion transaction, shareholders of the former U.S. parent company hold stock of the newly formed foreign parent, and the operations of the company are unchanged. Treasury also noted that there has been a marked increase recently in the frequency, size, and profile of inversion transactions. Four of the top 100 federal contractors that are publicly traded corporations are incorporated in …
Date: October 1, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Financial Audit Manual: Volume 1, Exposure Draft, October 2007 (Superseded by GAO-08-585G) (open access)

Financial Audit Manual: Volume 1, Exposure Draft, October 2007 (Superseded by GAO-08-585G)

Guidance issued by the Government Accountability Office with an abstract that begins "This publication has been superseded by GAO-08-585G, Financial Audit Manual: Volume 1, July 2008. The U.S. Government Accountability 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: October 1, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Provincial Reconstruction Teams in Afghanistan and Iraq (open access)

Provincial Reconstruction Teams in Afghanistan and Iraq

Correspondence issued by the Government Accountability Office with an abstract that begins "U.S.-led Provincial Reconstruction Teams (PRT) are designed to help improve stability in Afghanistan and Iraq by increasing the host nation's capacity to govern; enhancing economic viability; and strengthening local governments' ability to deliver public services, such as security and health care. PRTs are a means of coordinating interagency diplomatic, economic, reconstruction, and counterinsurgency efforts among various U.S. agencies in Afghanistan and Iraq. PRTs are intended to be interim structures; after a PRT has achieved its goal of improving stability, it may be dismantled to allow traditional development efforts to occur. In Afghanistan, the first PRTs were created in 2002 with the mission of facilitating security and reconstruction by helping the central government extend its authority to the provinces. Since then, PRTs have expanded their purpose to include strengthening local governance and community development. In Iraq, PRTs were initiated in 2005 with the mission to increase the capacity of provincial and local governments to govern effectively and, for newer embedded PRTs (ePRT), to support moderates and assist in the military's counterinsurgency efforts. To accomplish their missions, PRTs engage in and fund a variety of activities, such as developing the …
Date: October 1, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Strategies to Manage Improper Payments: Learning From Public and Private Sector Organizations (Supersedes GAO-01-703G) (open access)

Strategies to Manage Improper Payments: Learning From Public and Private Sector Organizations (Supersedes GAO-01-703G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-01-703G, Strategies to Manage Improper Payments: Learning From Public and Private Sector Organizations (Exposure Draft), May 2001. Improper payments are a significant problem in both government and the private sector. In the private sector, improper payments are generally an internal problem that threatens profitability. In the public sector, improper payments can result in wasteful spending, a higher tax burden, and fewer people receiving services. Despite increased scrutiny, most improper payments associated with federal programs still go undetected. Improper payments are more likely in programs with complex criteria for computing payments, a high volume of transactions, or an emphasis on speedy payments. This report highlights strategic actions taken by study participants to reduce improper payments."
Date: October 1, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Seized Property and Forfeited Assets Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Supersedes AIMD-21.2.5) (open access)

Seized Property and Forfeited Assets Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Supersedes AIMD-21.2.5)

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes AIMD-21.2.5, Seized Property and Forfeited Assets System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Exposure Draft), April 2000. GAO published a guide to help agencies and internal auditors maintain their financial management systems in compliance with the Federal Financial Management Improvement Act of 1996. This checklist is intended to assist: (1) agencies in implementing and monitoring their seized property and forfeited systems, and (2) managers and auditors in reviewing agency seized property and forfeited systems to determine if they substantially comply with the act."
Date: October 1, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Financial Management: Improved Financial Systems Are Key to FFMIA Compliance (open access)

Financial Management: Improved Financial Systems Are Key to FFMIA Compliance

A letter report issued by the Government Accountability Office with an abstract that begins "The ability to produce the data needed to efficiently and effectively manage the day-to-day operations of the federal government and provide accountability to taxpayers has been a long-standing challenge to most federal agencies. To help address this challenge, the Federal Financial Management Improvement Act of 1996 (FFMIA) requires the 23 Chief Financial Officers Act agencies to implement and maintain financial management systems that comply substantially with (1) federal financial management systems requirements, (2) applicable federal accounting standards, and (3) the U.S. Government Standard General Ledger (SGL) at the transaction level. FFMIA also requires GAO to report annually on the implementation of the act."
Date: October 1, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit Manual: Checklist for Reports Prepared Under the CFO Act--Revised 2003 Exposure Draft (open access)

Financial Audit Manual: Checklist for Reports Prepared Under the CFO Act--Revised 2003 Exposure Draft

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). In April 2003, we issued an update to the 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. GAO and the PCIE are committed to keeping the FAM current. With this goal in mind,we are now requesting comments on an exposure draft that will revise the Checklist for Reports Prepared Under the CFO Act (CFO Checklist). This update will replace the current CFO Checklist in the FAM Volume II, Section 1004. Once finalized,the updated CFO Checklist will be designated in the FAM Volume II at section 1050."
Date: October 1, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library