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Short- and Long-Term Statistical Properties of Heartbeat Time-Series in Healthy and Pathological Subjects (open access)

Short- and Long-Term Statistical Properties of Heartbeat Time-Series in Healthy and Pathological Subjects

Paper discussing short- and long-term statistical properties of heartbeat time-series in healthy and pathological subjects.
Date: October 2002
Creator: Allegrini, Paolo; Balocchi, Rita; Chillemi, Santi; Grigolini, Paolo; Palatella, Luigi & Raffaelli, G.
Object Type: Paper
System: The UNT Digital Library

Roadside Crosses in Contemporary Memorial Culture

Access: Use of this item is restricted to the UNT Community
A fifteen-year-old high school cheerleader is killed while driving on a dangerous curve one afternoon. By that night, her classmates have erected a roadside cross decorated with silk flowers, not as a grim warning, but as a loving memorial. In this study of roadside crosses, the first of its kind, Holly Everett presents the history of these unique commemoratives and their relationship to contemporary memorial culture. The meaning of these markers is presented in the words of grieving parents, high school students, public officials, and private individuals whom the author interviewed during her fieldwork in Texas. Everett documents over thirty-five memorial sites with twenty-five photographs representing the wide range of creativity. Examining the complex interplay of politics, culture, and belief, she emphasizes the importance of religious expression in everyday life and analyzes responses to death that this tradition. Roadside crosses are a meeting place for communication, remembrance, and reflection, embodying on-going relationships between the living and the dead. They are a bridge between personal and communal pain–and one of the oldest forms of memorial culture. Scholars in folklore, American studies, cultural geography, cultural/social history, and material culture studies will be especially interested in this study.
Date: October 15, 2002
Creator: Everett, Holly
Object Type: Book
System: The UNT Digital Library
Southwest Retort, Volume 55, Number 2, October 2002 (open access)

Southwest Retort, Volume 55, Number 2, October 2002

This publication of the Dallas-Fort Worth Section of the American Chemical Society includes information about research, prominent scientist, organizational business, and various other stories of interest to the community.
Date: October 2002
Creator: American Chemical Society. Dallas/Fort Worth Section.
Object Type: Journal/Magazine/Newsletter
System: The UNT Digital Library
Homeland Security: Department of Justice's Response to Its Congressional Mandate to Assess and Report on Chemical Industry Vulnerabilities (open access)

Homeland Security: Department of Justice's Response to Its Congressional Mandate to Assess and Report on Chemical Industry Vulnerabilities

Correspondence issued by the General Accounting Office with an abstract that begins "Congress passed the Chemical Safety Information, Site Security and Fuels Regulatory Relief Act after a number of testimonies expressing concerns about the vulnerability of chemical facilities to criminal and terrorist attacks. According to the Attorney General's interim report, chemical facilities visited generally had safety and emergency response measures that could mitigate the consequences of a terrorist attack. The report further stated that the level of security at chemical facilities is roughly equivalent to standard security practices found in most industries. The interim report also contains nine preliminary findings that cumulatively address the other required reporting elements--the vulnerability of facilities to criminal and terrorist activity, current industry site security practices, and the security of chemicals being transported. These findings address the extent to which 11 facilities conducted facility security assessments, had the capability to respond to armed attacks, conducted emergency response exercises, conducted routine pre-employment background investigations, had secure process control systems, had secure chemical transportation containers, had adequate security measures over transportation of hazardous chemicals, received meaningful threat information, and had effective facility security systems."
Date: October 10, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Immigration Benefits: Eighth Report Required by the Haitian Refugee Immigration Fairness Act of 1998 (open access)

Immigration Benefits: Eighth Report Required by the Haitian Refugee Immigration Fairness Act of 1998

Correspondence issued by the General Accounting Office with an abstract that begins "The Haitian Refugee Immigration Fairness Act (HRIFA) of 1998 authorized certain Haitian nationals and their dependents to apply to adjust their status to legal permanent residence. Section 902(k) of the act requires the Comptroller General to report every six months on the number of Haitian nationals who have applied and been approved to adjust their status to legal permanent residence. The reports are to contain a breakdown of the numbers who applied and the number who were approved as asylum applicants, parolees, children without parents, orphaned children, or abandoned children; or as the eligible dependents of these applicants, including spouses, children, and unmarried sons or daughters. As of September 30, 2002, the Immigration and Naturalization Service had received a total of 36,774 HRIFA applications and had approved 8,410 of these applications. The Executive Office for Immigration Review had 339 applications filed and had approved 117 of them."
Date: October 22, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
United States Postal Service: Opportunities to Strengthen IT Investment Management Capabilities (open access)

United States Postal Service: Opportunities to Strengthen IT Investment Management Capabilities

A chapter report issued by the General Accounting Office with an abstract that begins "The U.S. Postal Service invests hundreds of millions of dollars in information technology (IT) each year to support its mission of providing prompt, reliable, and efficient mail service to all areas of the country. It must support these operations through the revenues it earns for its services. Growing operating expenses and capital needs in the face of reduced revenues highlight the need for the Postal Service to invest its IT dollars wisely. Accordingly, the Senate Committee on Governmental Affairs and its Subcommittee on International Security, Proliferation, and Federal Services asked GAO to evaluate how well the Postal Service manages its IT investments."
Date: October 15, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Nursing Homes: Public Reporting of Quality Indicators Has Merit, but National Implementation Is Premature (open access)

Nursing Homes: Public Reporting of Quality Indicators Has Merit, but National Implementation Is Premature

A letter report issued by the General Accounting Office with an abstract that begins "GAO was asked to review the Centers for Medicare & Medicaid Services (CMS) initiative to publicly report additional information on its "Nursing Home Compare" Web site intended to help consumers choose a nursing home. GAO examined CMS's development of the new nursing home quality indicators and efforts to verify the underlying data used to calculate them. GAO also reviewed the assistance CMS offered the public in interpreting and comparing indicators available in its six-state pilot program, launched in April 2002, and its own evaluation of the pilot. The new indicators are scheduled to be used nationally beginning in November 2002."
Date: October 31, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Medicare Physician Payments: Medical Settings and Safety of Endoscopic Procedures (open access)

Medicare Physician Payments: Medical Settings and Safety of Endoscopic Procedures

A letter report issued by the General Accounting Office with an abstract that begins "Every year millions of Americans covered by Medicare undergo endoscopic medical procedures in a variety of health care settings ranging from physicians' offices to hospitals. These invasive procedures call for the use of a lighted, flexible instrument and are used for screening and treating disease. Although some of these procedures can be performed while the patient is fully awake, most require some form of sedation and are usually provided in health care facilities such as hospitals or ambulatory surgical centers (ASC). Some physician specialty societies have expressed concern that Medicare's reimbursement policies may offer a financial incentive to physicians to perform endoscopic procedures in their offices and that these procedures may be less safe because physicians' offices are less closely regulated and therefore there is less oversight of the quality of care. For the 20 procedures reviewed, there was no evidence to suggest that there in any difference in the level of safety of gastroenterological and urological endoscopic procedures performed on Medicare beneficiaries in either physicians' offices or health care facilities, such as hospitals and ASC's. There was also no evidence found to suggest that the …
Date: October 18, 2002
Creator: United States. General Accounting 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
IRS and Terrorist-Related Information Sharing (open access)

IRS and Terrorist-Related Information Sharing

Correspondence issued by the General Accounting Office with an abstract that begins "Events preceding and following the attacks of September 11, 2001, spotlighted ineffective information sharing, particularly related to intelligence and law enforcement activities, as a serious weakness. Poor information sharing hinders effectively identifying vulnerabilities and coordinating efforts to detect attacks. GAO monitored the Internal Revenue Service's (IRS) efforts to enhance the security of the tax filing process, to study how terrorist-related threat information is shared with IRS. The Federal Bureau of Investigation (FBI) uses task forces and electronic means to share terrorist-related threat information with the Treasury Inspector General for Tax Administration (TIGTA). More specifically, it shares information through its involvement with TIGTA and others in Joint Terrorism Task Forces and through electronic arrangements such as the National Threat Warning System. For its part, TIGTA uses formal communications to disseminate threat information to IRS. TIGTA and IRS officials were satisfied with the FBI's and TIGTA's information-sharing procedures, respectively."
Date: October 21, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Air Traffic Control: Impact of Revised Personnel Relocation Policies Is Uncertain (open access)

Air Traffic Control: Impact of Revised Personnel Relocation Policies Is Uncertain

A letter report issued by the General Accounting Office with an abstract that begins "In fiscal year 2001, the Federal Aviation Administration (FAA) spent more than $15 million to move air traffic controllers and their managers to new permanent duty locations. FAA classifies the funds that it spends for these moves as permanent change of station (PCS) benefits. In 1998, as part of a broader effort to reform its personnel policies, FAA changed its policies on PCS benefits. Instead of fully reimbursing the costs of all PCS moves and prohibiting unfunded PCS moves, as it once did, FAA now determines the amount of PCS benefits to be offered on a position-by-position basis and allows employees and managers to move at their own expense. Under its new polices, FAA can fully reimburse the costs of a move if it determines that he move is in the interest of the government, or it can offer partial fixed relocation benefits if it determines that the agency will derive some benefit from the move. FAA's policies on eligibility for PCS benefits are the same for air traffic controllers and their managers, but the amounts of the benefits vary. According to these policies, eligibility depends …
Date: October 31, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Air Pollution: Meeting Future Electricity Demand Will Increase Emission of Some Harmful Substances (open access)

Air Pollution: Meeting Future Electricity Demand Will Increase Emission of Some Harmful Substances

A letter report issued by the General Accounting Office with an abstract that begins "Electric power plants burn fuels that can produce harmful emissions, such as carbon dioxide, mercury, nitrogen oxides, and sulfur dioxide, which can pose human health and environmental risks. To assess the potential risks of meeting future electricity demand, congressional committees asked GAO to (1) report on the Energy Information Administration's (EIA's) national and regional projections of such emissions by 2020, and (2) determine how the projections would change using alternative assumptions about future economic growth and other factors that advisers in these fields recommended. GAO also assessed the potential effects of future electricity demand on water demand and supply."
Date: October 30, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Transboundary Species: Potential Impact to Species (open access)

Transboundary Species: Potential Impact to Species

Correspondence issued by the General Accounting Office with an abstract that begins "The United States/Canada Softwood Lumber Agreement expired in March 2001. As part of the preparation process for renegotiating the agreement, the United States Trade Representative requested public comment on softwood lumber trade issues between the United States and Canada and on Canadian softwood lumbering practices. The comments received included allegations that Canadian lumbering and forestry practices were affecting animal species with U.S./Canadian ranges that are listed as threatened or endangered in the United States. To consider these comments as well as provide useful information to the U.S. Trade Representative in the renegotiations, the Department of the Interior, with the Department's U.S. Fish and Wildlife Service's (FWS) assistance, prepared a conservation status report on selected species that may be affected by the new agreement. GAO reviewed the FWS' preliminary conclusions and found that, in compiling the information for the Department of the Interior's 2001 conservation report for the U.S. Trade Representative, FWS relied chiefly on previously published material and internal agency documents, such as individual species recovery plans, Federal Register listing information, other administrative records, and public comments received. The report underestimates the extent of cooperation between U.S. and …
Date: October 31, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
DOD User Fees: Implementation Status of Section 1085 of the National Defense Authorization Act for Fiscal Year 2001 (open access)

DOD User Fees: Implementation Status of Section 1085 of the National Defense Authorization Act for Fiscal Year 2001

Correspondence issued by the General Accounting Office with an abstract that begins "Section 1085 of the National Defense Authorization Act for Fiscal Year 2001 authorized the military department secretaries to (1) charge fees to persons requesting information from the primary military archives and (2) retain collected fees to help defray costs associated with providing the information. The military archives also have authority under the User Charge Statute and the Freedom of Information Act (FOIA) to charge for general information provided to the public. The Conference Report on the National Defense Authorization Act for Fiscal Year 2001 directs the Comptroller General to provide a report 1 year after implementation of the act on the fees collected and the associated costs of providing historical information. GAO found that Section 1085 authorizes but does not require action by the four primary military archives. Because of this, only the Army Military History Institute has implemented a fee schedule. Officials of the other three archives stated that the archives have no plans to implement a fee schedule under Section 1085. The Army Military History Institute first implemented a Section 1085 fee schedule in October 2001 and modified it in April 2002 to simplify some of …
Date: October 31, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Assessing the Reliability of Computer-Processed Data (Superseded by GAO-09-680G) (open access)

Assessing the Reliability of Computer-Processed Data (Superseded by GAO-09-680G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-09-680G, Assessing the Reliability of Computer-Processed Data, July 2009. GAO published a guide to assist its auditing staff in ensuring the reliability of computer-based data. The guidance provides a flexible, risk-based framework for data reliability assessments that can be geared to the specific circumstances of each engagement. The framework is built on (1) making use of all existing information about the data; (2) performing at least a minimal level of data testing; (3) doing only the amount of work necessary to determine whether the data are reliable enough for GAO's purposes; (4) maximizing professional judgment; and (5) bringing the appropriate people, including management, to the table at key decision points."
Date: October 1, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Benefits and Costs of the Debt Relief Enhancement Act of 2002 (open access)

Benefits and Costs of the Debt Relief Enhancement Act of 2002

Correspondence issued by the General Accounting Office with an abstract that begins "Despite years of effort to provide debt relief to the world's poorest countries, these countries' debt problems still have not been resolved. In response to this situation, Congress introduced Senate Bill 2210, the Debt Relief Enhancement Act of 2002, to reduce these countries' debt service payments to manageable levels. The act proposes that no qualified country pay more than 10 percent of its revenue on external debt service or no more than 5 percent if the country suffers a public health crisis. GAO found that the act would immediately lower the debt service of countries that qualify for relief. It would cost $2.7 billion for 26 countries over the next 3 years and have no effect on long-term debt sustainability. If applied over a 20-year period, the act's provisions would address the long-term debt sustainability of these countries. However, the cost of the proposal would grow to between $7 billion and $12 billion for those 26 countries. An alternative debt proposal, proposed by the Bush administration, is to convert up to 50 percent of future multilateral concessional loans to grants. This proposal does not address the short-term debt …
Date: October 11, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Military Treatment Facilities: Internal Control Activities Need Improvement (open access)

Military Treatment Facilities: Internal Control Activities Need Improvement

A letter report issued by the General Accounting Office with an abstract that begins "The $24 billion Military Health System provided health care to over 8 million eligible beneficiaries. Although Congress has provided sizeable increases in funding for health care over the past few years, the Department of Defense (DOD) has needed supplemental appropriations for 6 of the last 8 fiscal years from 1994 to 2001 because its costs were higher than expected. The growing budgetary pressure increases the risk of not achieving the mission of the organization. DOD's military treatment facilities (MTF) represent over half of DOD's health care expenditures. The three MTF's reviewed have not effectively implemented internal control activities in the areas of eligibility, billings and collections, expired drugs, personal property management, and government purchase card usage. The three MTFs also did not identify all patients with third party insurance coverage. In addition, they frequently did not bill those insurers even when they knew that such coverage existed, thereby losing opportunities to collect millions of dollars of reimbursements for services. Ineffective physical and financial controls over personal property assets and indications of control breakdowns in the use of government purchase cards existed at the three facilities."
Date: October 25, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Defense Management: Munitions Requirements and Combatant Commanders' Needs Require Linkage (open access)

Defense Management: Munitions Requirements and Combatant Commanders' Needs Require Linkage

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) planned to spend $7.9 billion on acquiring munitions in fiscal year 2002. Ongoing military operations associated with the global war on terrorism have heightened concerns about the unified combatant commands having sufficient quantities of munitions. Since 1994, the DOD Inspector General and GAO have issued numerous reports identifying weaknesses and expressing concerns about the accuracy of the process used by the department to determine munitions requirements. DOD has improved its munitions requirements process by eliminating most of the systematic problems--correcting questionable and inconsistently applied data, completing target templates, and resolving issues involving the level of detail that should be included in planning guidance. However, a fundamental problem remains unaddressed--inadequate linkage between the near-term munitions needs of the combatant commands and the purchases made by the military services based on computations derived from the department's munitions requirement determination process. The department's munitions requirements process provides varied answers for current munitions acquisitions questions because of the aforementioned disjunction. As a result, the services, in the short term, are purchasing some critically needed munitions based on available funding and contractors' production capacity. Although this …
Date: October 15, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Telecommunications: Issues in Providing Cable and Satellite Television Services (open access)

Telecommunications: Issues in Providing Cable and Satellite Television Services

A letter report issued by the General Accounting Office with an abstract that begins "Direct broadcast satellite (DBS) television service has grown to become the principal competitor to cable television systems. In October 2001, the two primary DBS companies, EchoStar and DirecTV, proposed a merger plan that is pending before the Department of Justice and that the Federal Communications Commission (FCC) recently announced that it had declined to approve. GAO was asked to examine several issues related to competition in providing subscription video services, including the competitive impact of the availability of cable modem Internet access, and the effects on cable prices and DBS penetration rates of DBS' offering local broadcast channels. GAO also examined the technical capability of the individual DBS companies to expand local channel services into more television markets. This report offers no opinion on the merits of the proposed merger."
Date: October 15, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Chemical Weapons: Organization for the Prohibition of Chemical Weapons Needs Comprehensive Plan to Correct Budgeting Weaknesses (open access)

Chemical Weapons: Organization for the Prohibition of Chemical Weapons Needs Comprehensive Plan to Correct Budgeting Weaknesses

A letter report issued by the General Accounting Office with an abstract that begins "The Organization for the Prohibition of Chemical Weapons is responsible for implementing the Chemical Weapons Convention, which bans the use of chemical weapons and requires their elimination. The United States and other member states have raised concerns that a number of management weaknesses may prevent the organization from fulfilling its mandate. As requested, GAO assessed the accuracy of the organization's budget and the impact of budget shortfalls on program activities. GAO also reviewed efforts to improve the organization's budget planning."
Date: October 24, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Intellectual Property: Federal Agency Efforts in Transferring and Reporting New Technology (open access)

Intellectual Property: Federal Agency Efforts in Transferring and Reporting New Technology

A letter report issued by the General Accounting Office with an abstract that begins "The federal government is a primary sponsor of research conducted in the United States, expending during fiscal year 2001 $19.4 billion for research performed by federal employees and $62.2 billion for research conducted under contracts and grants. Some of this research leads to the development of technology that can be patented, licensed, and made available to the public through the introduction of new products and processes. In the past, however, there have been concerns that new technologies developed under federal research projects were not being properly translated into practical use. In response, Congress has made attempts through legislation over the past two decades to ensure that federally sponsored inventions were being transferred to the private sector where they could be commercialized. Federal agencies are identifying, patenting, and licensing inventions created in their own facilities through technology transfer programs that vary in design, approach, and measurable output. With respect to design, some agencies have centralized technology transfer programs, while others have decentralized programs, and still others have components of both. From an approach stand point, the agencies differ on what they will patent and the types of …
Date: October 31, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Combating Terrorism: Actions Needed to Improve Force Protection for DOD Deployments through Domestic Seaports (open access)

Combating Terrorism: Actions Needed to Improve Force Protection for DOD Deployments through Domestic Seaports

A letter report issued by the General Accounting Office with an abstract that begins "The October 12, 2000, attack against the Navy destroyer U.S.S. Cole in the port of Aden illustrated the danger of unconventional threats to U.S. ships in seaports. The September 11, 2001, attacks further heightened the need for a significant change in conventional antiterrorist thinking, particularly regarding threats to the U.S. homeland. The new security paradigm assumes that all U.S. forces, be they abroad or at home, are vulnerable to attack, and that even those infrastructures traditionally considered of little interest to terrorists, such as commercial seaports in the continental United States, are now commonly recognized as highly vulnerable to potential terrorist attack. Of the more than 300 seaports in the United States, the Departments of Defense (DOD) and Transportation have designated 17 as "strategic," because in the event of a large-scale military deployment, DOD would need to transport more than 95 percent of all equipment and supplies needed for military operations by sea. If the strategic ports were attacked, not only could massive civilian casualties be sustained, but DOD could also lose precious cargo and time and be forced to rely heavily on its overburdened airlift …
Date: October 22, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Public Schools: Insufficient Research to Determine Effectiveness of Selected Private Education Companies (open access)

Public Schools: Insufficient Research to Determine Effectiveness of Selected Private Education Companies

A letter report issued by the General Accounting Office with an abstract that begins "In recent years, local school districts and traditional public schools have taken various initiatives to improve failing schools. School districts and charter schools are increasingly contracting with private, for-profit companies to provide a range of education and management services to schools. In the District of Columbia, some public schools contract with three such companies: Edison Schools, Mosaica Education, and Chancellor Beacon Academies. These three companies have programs that consist of both management services, such as personnel, and educational services, which they offer to schools across the nation; in the District, most of the schools managed by these companies have either adopted selected elements of their companies' programs or chosen other educational programs. Each company provides services such as curriculum, assessments, parental involvement opportunities, and student and family support. Little is known about the effectiveness of these companies' programs on student achievement, parental satisfaction, parental involvement, or school climate because few rigorous studies have been conducted. Although the companies publish year-to-year comparisons of standardized test scores to indicate that students in schools they manage are making academic gains, they do not present data on comparable students who …
Date: October 29, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Financial Management: Strategies to Address Improper Payments at HUD, Education, and Other Federal Agencies (open access)

Financial Management: Strategies to Address Improper Payments at HUD, Education, and Other Federal Agencies

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses (1) how internal control weaknesses make the departments of Housing and Urban Development (HUD) and Education vulnerable to, and in some cases have resulted in, improper and questionable payments and (2) strategies these and other federal agencies can use to better manage their improper payments. Despite a climate of increased scrutiny, most improper payments associated with federal programs continue to go unidentified as they drain taxpayer resources away from the missions and goals of our government. GAO found that both HUD and Education lacked fundamental internal controls over their purchase card programs that would have minimized the risk of improper purchases. Combined with a lack of monitoring, environments were created at HUD and Education where improper purchases could be made with little risk of detection. One of the most important internal controls in the purchase card process is the review of supporting documentation and approval of each purchase by the approving official. Another control that is effective in helping to prevent improper purchases is the blocking of certain merchant category codes. This control, available as part of the agencies' purchase card contracts with the card …
Date: October 3, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library