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
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
Property Management Systems Requirements (open access)

Property Management Systems Requirements

Other written product issued by the General Accounting Office with an abstract that begins "GAO published a functional requirements document for property management systems. This document is intended for financial analysts, systems accountants, systems developers, property managers, program managers, and others who design, develop, implement, operate, and maintain or audit financial management systems."
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
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
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
Electronic Government: Opportunities and Challenges Facing the FirstGov Web Gateway (open access)

Electronic Government: Opportunities and Challenges Facing the FirstGov Web Gateway

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses what can be accomplished with FirstGov.gov and identifies challenges that should be addressed as it continues to be developed and refined. Under FirstGov, an important and previously unavailable capability--searching the entire government's web pages--was rapidly and successfully put into place. The FirstGov Board of Directors needs to address the following four issues: (1) improving site security, (2) assessing and acting upon information in the Fed-Search database that might facilitate malicious activity, (3) addressing issues regarding private sector sponsorship, and (4) developing plans for the future. An overall management plan for FirstGov.gov would be a useful vehicle for setting expectations about what general functions are likely to be achievable for FirstGov in the near term, how the site will be managed on an ongoing basis, and how progress toward the larger goals set forth in the President's December 1999 memorandum will be measured."
Date: October 2, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Foreign Assistance: U.S. Russia Fund Is Following Its Investment Selection Process and Criteria (open access)

Foreign Assistance: U.S. Russia Fund Is Following Its Investment Selection Process and Criteria

A letter report issued by the General Accounting Office with an abstract that begins "This report summarizes GAO's findings on the United States Russia Fund and its investment selection process and criteria. The United States established enterprise funds to support private sector development in Central and Eastern Europe and the former Soviet Union as they move from centrally planned to market-oriented economies. Enterprise funds are private, nonprofit U.S. corporations that are supposed to make loans to, or invest in, small, medium, and large businesses in which other financial institutions are reluctant to invest. The Fund is authorized to receive $440 million through the Agency for International Development. As of March 2000, the Fund had invested $114.4 million in 30 projects through its direct investment program which provides loans and equity capital to businesses in Russia. GAO found that the Fund followed its review process and criteria for selecting direct investments."
Date: October 2, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Foreign Assistance: USAID Compliance With Family Planning Restrictions (open access)

Foreign Assistance: USAID Compliance With Family Planning Restrictions

A letter report issued by the General Accounting Office with an abstract that begins "The United States has provided international family planning assistance through the Agency for International Development (AID) since the mid-1960s. U.S. law prohibits the use of international family planning funds for abortions and requires that all family planning programs supported by AID be voluntary. This report discusses: (1) how much family planning assistance AID provided in fiscal years 1996-1999 and plans to provide in fiscal year 2000, and (2) what procedures have been established to ensure that funds are not being used for prohibited activities. GAO found that AID provided $432 million in assistance in fiscal year 1996 and $385 million in each of fiscal years 1997-1999. AID has established multiple procedures to ensure that family planning funds are not used for prohibited activities, including specifying the restrictions in grants, contracts, and cooperative agreements."
Date: October 2, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
District of Columbia Government: Progress and Challenges in Performance Management (open access)

District of Columbia Government: Progress and Challenges in Performance Management

Testimony issued by the General Accounting Office with an abstract that begins "This testimony focuses on the District of Columbia's progress and challenges in performance management. GAO discusses whether the District: (1) met the 29 performance goals that it scheduled for completion by the end of fiscal year 2000 that Congress chose from the more than 400 performance measures contained in the Mayor's fiscal year 2001 budget request, and (2) provided evidence that the performance data are sufficiently reliable for measuring progress toward goals. Mayor Williams' performance management system contains many--but not all--of the elements used successfully by leading organizations. The District could improve the usefulness of its mandated annual performance plans and reports by ensuring that the District government's most significant performance goals are included in both the annual performance plan and the annual performance report that federal law requires the Mayor to send to Congress every year."
Date: October 3, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Environmental Information: EPA Needs Better Information to Manage Risks and Measure Results (open access)

Environmental Information: EPA Needs Better Information to Manage Risks and Measure Results

Testimony issued by the General Accounting Office with an abstract that begins "The Environmental Protection Agency (EPA) needs comprehensive and accurate data to manage its programs more effectively. In reports going back to 1988, GAO has identified many long-standing problems in the agency's efforts to collect and use environmental data. This report summarizes GAO's findings on: (1) EPA's need to set risk-based priorities for its programs, and (2) develop outcome-oriented measures of its programs' results. EPA's ability to assess risks and establish risk-based priorities has been hampered by data quality problems, including critical data gaps, databases that do not operate compatibly with one another, and persistent concerns about the accuracy of the data in many of EPA's data systems. To ensure future success in developing outcome measures, however, EPA will need to make a long-term commitment to overcome major challenges to obtaining the data needed to show the results of environmental programs."
Date: October 3, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Office of Workers' Compensation Programs: Goals and Monitoring Are Needed to Further Improve Customer Communications (open access)

Office of Workers' Compensation Programs: Goals and Monitoring Are Needed to Further Improve Customer Communications

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the Department of Labor's Office of Workers' Compensation Programs (OWCP). GAO reviewed how OWCP communicates with injured federal workers, agencies who employ these persons, and medical and other service providers who treat them. To evaluate OWCP's system, GAO used criteria suggested by the National Partnership for Reinventing Government (NPR). This report summarizes GAO's findings on NPR's study of private sector practices for providing telephone customer service, which included: (1) setting challenging goals for meeting callers' needs for timely and accurate information; (2) collecting credible performance data to measure progress in attaining those goals; and (3) improving telephone service by using the performance data and results to periodic surveys of customers and stakeholders to determine levels of satisfaction. GAO found that OWCP provided consistent customer service regardless of where injured workers live. GAO made 2,400 telephone calls to OWCP's 12 district offices. To compare OWCP's goals and practices for telephone communication with those of model organizations, GAO surveyed three agencies that have won awards for their telephone communication practices: the Social Security Administration, the Department of Veterans Affairs' Benefits Administration, and Ohio's Bureau of Workers' Compensation."
Date: October 3, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Anti-Drug Media Campaign: Investigation of Actions Taken Concerning Alleged Excessive Contractor Cost (open access)

Anti-Drug Media Campaign: Investigation of Actions Taken Concerning Alleged Excessive Contractor Cost

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the Office of the National Drug Control Policy's (ONDCP) contract with Ogilvy & Mather, the lead media campaign contractor for the National Youth Anti-Drug Media Campaign. GAO reviewed ONDCP investigations into: (1) the facts and circumstances surrounding actions taken by ONDCP after receiving the allegations that Ogilvy may have over-billed the government, and (2) allegations that Ogilvy had provided services unrelated to the contract and had submitted invoices under the contract for those services. The Director of ONDCP, General Barry McCaffrey, knew about the fraud allegations concerning Ogilvy's billing practices. GAO found that Director McCaffrey had a private meeting with Ogilvy's project director after internal ONDCP discussions of the need for an external audit. However, GAO found no evidence that this meeting affected any decision with respect to an external audit of Ogilvy's contract. GAO also found that Ogilvy did not write congressional testimony for ONDCP employees, which would have gone beyond the scope of its contract with ONDCP. Ogilvy did provide ONDCP with figures, research, and documentation for use in responding to congressional inquiries and testimony. Ogilvy did not provide any services to Director …
Date: October 4, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Human Fetal Tissue: Acquisition for Federally Funded Biomedical Research (open access)

Human Fetal Tissue: Acquisition for Federally Funded Biomedical Research

Correspondence issued by the General Accounting Office with an abstract that begins "This report focuses on the federal involvement in acquiring human fetal tissue for preclinical research. Department of Health and Human Services (HHS) officials reported that the National Institute for Health (NIH) is the only federal agency under the Senate Labor, HHS, and Education Subcommittee's jurisdiction that sponsors research using human fetal tissue. According a GAO survey, 12,116 human fetal tissue samples were acquired during fiscal years 1997 through 1999 for use in NIH-sponsored research. In fiscal year 1999, three fetal tissue suppliers received federal funding. For therapeutic transplantation research, the NIH Revitalization Act requires written statements by the donor, the physician who obtained the tissue, and the researcher receiving the tissue to ensure that the provisions of the law are met. It also requires that all applicable and local laws must be followed. The costs to acquire human fetal tissue were low. Principal investigators reported that quality of tissue and compliance with federal regulations were their primary criteria for choosing a human fetal tissue supplier."
Date: October 4, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
U.N. Peacekeeping: Observations on the U.S. Process for Approving Operations (open access)

U.N. Peacekeeping: Observations on the U.S. Process for Approving Operations

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the decisions by the United States to support new or expanded United Nations (U.N.) operations in the following four locations: Kosovo, East Timor, Sierra Leone, and the Democratic Republic of the Congo. These decisions were made between January 1999 and June 2000. This testimony focuses on: (1) whether GAO had sufficient access to agency records to conduct the study requested by Congress, (2) how Presidential Decision Directive 25 was used in deciding to support new or expanded U.N. operations, and (3) how the executive branch consulted with Congress during the Directive 25 decision process. GAO found that it lacked the full and independent access to agency records needed to complete its work. The intent of Directive 25 is to ensure selective and effective use of peacekeeping as a tool for advancing U.S. interests and to also establish factors to help assess whether U.S. support for an operation is appropriate. GAO found that Directive 25 factors were considered in the initial operation in East Timor, but GAO could not determine whether those factors were considered in other operations. Communications between Congress and the executive branch consisted …
Date: October 4, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Aviation Infrastructure: Challenges Associated With Building and Maintaining Runways (open access)

Aviation Infrastructure: Challenges Associated With Building and Maintaining Runways

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses challenges associated with building new runways and with ensuring that existing runways are properly maintained. Recent flight delays and cancellations as well as significant media attention have heightened public concern about the need to increase the capacity of the National Airspace System. According to the Federal Aviation Administration (FAA), 24 of the nation's 50 busiest commercial service airports have proposed, planned, or begun construction on new runways and runway extensions at an estimated cost of $6.5 billion. Airports and FAA face challenges in building new runways and in determining at what point runway pavement conditions warrant repair in order for existing runways to be maintained in the most cost-effective manner. The federal government and the aviation industry are involved in several efforts to balance airports' growth with environmental concerns and to address runway maintenance in a cost-effective way. Additional actions would help minimize some delays associated with adding capacity and problems with preserving existing capacity."
Date: October 5, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Future Years Defense Program: Risks in Operation and Maintenance and Procurement Programs (open access)

Future Years Defense Program: Risks in Operation and Maintenance and Procurement Programs

A letter report issued by the General Accounting Office with an abstract that begins "This report summarizes GAO's findings on the Department of Defense's (DOD) Future Years Defense Program (FYDP). Although total funding in the 2001 FYDP is about $16 billion more than in the 2000 FYDP, DOD may not be able to implement its operation and maintenance and procurement programs as planned. GAO identified several areas in which costs may be understated or savings overstated, increasing the risk that in the next FYDP the military will have to shift more funds to these accounts from other accounts. DOD's efforts to reduce its infrastructure costs may not yield the savings that it planned to use to fund modernization and readiness needs. Because the military services and the defense organizations have already adjusted their current budgets and future years funding projects to reflect these expected savings, they will likely experience funding shortfalls unless other adjustments are made or additional ends are provided."
Date: October 5, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Federal Accounting and Reporting: Framework for Assessing the Reliability of Budget Execution Data Is Not Yet Fully Implemented (open access)

Federal Accounting and Reporting: Framework for Assessing the Reliability of Budget Execution Data Is Not Yet Fully Implemented

A letter report issued by the General Accounting Office with an abstract that begins "Beginning with fiscal year (FY) 1998, federal agencies were required to prepare a Statement of Budgetary Resources (SBR) as one of their primary financial statements. GAO's review of 22 major budgetary accounts at 10 agencies, constituting approximately 77 percent of FY 1999 net outlays, showed that the federal accounting and reporting framework was properly implemented for 14 accounts constituting 67 percent of the total outlays reviewed. In addition to the assurances over the budget execution data that were provided by the successful implementation of the framework at these agencies, the preparation and audit of the SBR has yielded other benefits at federal agencies. However, problems in implementing the framework have been an impediment to determining the reliability of budget execution information for the remainder of the accounts reviewed. Although GAO found that some audit improvements could be made, its review of the financial statement audits covering the 22 major budgetary accounts showed that they were generally adequate."
Date: October 6, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
At-Risk Youth: School-Community Collaborations Focus on Improving Student Outcomes (open access)

At-Risk Youth: School-Community Collaborations Focus on Improving Student Outcomes

A letter report issued by the General Accounting Office with an abstract that begins "This report focuses on school and community collaborations for improving student outcomes for at-risk youth. To better provide the support needed for these students to succeed in school and beyond, some schools and school districts have intensified their collaboration with businesses, community agencies, and other neighborhood organizations. These efforts, which go substantially beyond the usual links between schools and other agencies or organizations, go by such names as "extended-service schools," "full- service schools," "community schools," or, more generally, "school-community initiatives." The federal government plays a role in these initiatives because of the funding and support it provides through various programs serving youths who are disadvantaged or at risk of school failure. Schools with a large number of disadvantaged students often struggle to both educate their students and prepare them for further education or a career. The goals of the school-community initiatives GAO reviewed center on helping students achieve in school and readying them for life after graduation. Several officials GAO spoke with said that it is difficult to measure the success of these programs for at-risk youth. Officials cited the lack of funds and the complex …
Date: October 10, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
General Services Administration: Contract Guard Services at the Anchorage Federal Building (open access)

General Services Administration: Contract Guard Services at the Anchorage Federal Building

A letter report issued by the General Accounting Office with an abstract that begins "A company formed by security guards at the Anchorage, Alaska, Federal Office Building (AFOB) competed unsuccessfully for two contracts and later alleged bias and preselection by the General Services Administration (GSA) in the contract award process. However, GAO's review of relevant documentation and discussions with officials of GSA and the company that alleged the irregularities did not disclose any evidence of bias or preselection in GSA's award of these contracts. GSA appears to have inadvertently used an outdated Department of Labor (DOL) wage determination in its most recent contract because of a misunderstanding of the wage determination process and incorrect advice provided by DOL in 1999. On the basis of the substantial amount of information GAO was able to obtain, including documents and oral information from the guards and GSA officials, GAO concludes that GSA could have done more to respond to the guards' concerns and help ensure and document that the contractor was providing for the safety of federal employees and the security of federal facilities in accordance with the contract. Also, GSA could have done more to respond to the guards' repeated charges of …
Date: October 10, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Anthrax Vaccine: Preliminary Results of GAO's Survey of Guard/Reserve Pilots and Aircrew Members (open access)

Anthrax Vaccine: Preliminary Results of GAO's Survey of Guard/Reserve Pilots and Aircrew Members

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the Department of Defense's (DOD) Anthrax Vaccine Program. Many questions have been raised about the program since DOD began vaccinating its 2.4 million active duty and reserve members in 1998. A major concern has been the program's effect on the National Guard and Air Force Reserve's retention of trained and experienced personnel. A questionnaire sent to 1,253 randomly selected Guard and Reserve pilots and others revealed that the anthrax immunization was a key reason these individuals left or otherwise changed their military status. Since September 1998, an estimated 25 percent of the pilots and aircrew members of the Guard and Reserve in this population transferred to another unit, left the military, or moved to inactive status."
Date: October 11, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Financial Management: Significant Weaknesses in Corps of Engineers' Computer Controls (open access)

Financial Management: Significant Weaknesses in Corps of Engineers' Computer Controls

A letter report issued by the General Accounting Office with an abstract that begins "GAO tested the effectiveness of general and application controls that support the Army Corps of Engineers' key financial system. This system processes military engineering, construction, and real estate projects and civil works projects involving the investigation, development, and maintenance of the nation's waters and related environmental resources. GAO found pervasive weaknesses in computer controls at the Corps' data processing centers. Other Corps sites revealed serious vulnerabilities that would allow both hackers and legitimate users with valid access privileges to improperly modify, inappropriately disclose, or destroy sensitive and financial data, including social security numbers and other personal information. These weaknesses undermine the Corps' ability to ensure the confidentiality and availability of data in the financial system."
Date: October 11, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Internet Privacy: Comparison of Federal Agency Practices With FTC's Fair Information Principles (open access)

Internet Privacy: Comparison of Federal Agency Practices With FTC's Fair Information Principles

Testimony issued by the General Accounting Office with an abstract that begins "This testimony compares federal agency Internet privacy policies with the Federal Trade Commission's (FTC) fair information principles. The World Wide Web requires the collection of certain data, such as Internet addresses, from individuals who visit web sites. However, the collection of even this most basic data can be controversial because of the public's apprehension about what information is collected and how it could be used. FTC supports the following four fair information principles: notice, choice, access, and security. Although these principles apply to Internet privacy issues in the commercial sector, federal web sites are governed by specific laws designed to protect individual's privacy when agencies collect personal information. GAO found that all of the 65 federal web sites it analyzed collected personal identifying information from their visitors."
Date: October 11, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Drug Control: Challenges in Implementing Plan Colombia (open access)

Drug Control: Challenges in Implementing Plan Colombia

Testimony issued by the General Accounting Office with an abstract that begins "The United States has been providing assistance to Colombia since the early 1970s to help the Colombian National Police and other law enforcement agencies, the military, and civilian agencies reduce illegal drug production and trafficking. Recognizing that illegal drug activities are a serious problem, the Colombian government announced a counternarcotics plan known as Plan Colombia. This testimony reviews the U.S. counternarcotics efforts in Colombia. Although U.S.-provided assistance has enhanced Colombian counternarcotics capabilities, its usefulness has sometimes been limited because of long-standing problems in planning and implementation. For example, little progress has been made in launching a plan to have Colombia's National Police assume a larger role in managing the aerial eradication program, which requires costly U.S. contractor assistance. The governments of the United States and Colombia face continuing and new financial and management challenges in implementing Plan Colombia. The costs and activities needed to implement the plan are unknown at this time, and it will take years before any significant reduction in the drug trade is seen. Colombia must resolve problems with its political and economic stability and improve its management of counternarcotics funding in order to successfully …
Date: October 12, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library