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Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the National Fallen Firefighters Foundation for 2002 and 2001 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the National Fallen Firefighters Foundation for 2002 and 2001

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Fallen Firefighters Foundation for fiscal years 2002 and 2001. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly with generally accepted accounting standards."
Date: October 10, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Benefit System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act (Supersedes GAO-02-762G) (open access)

Benefit System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act (Supersedes GAO-02-762G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-02-762G, Benefit System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act, September 2002. The Federal Financial Management Improvement Act of 1996 (FFMIA) requires, among other things, that agencies implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are detailed in the Federal Financial Management System Requirements series issued by the Joint Financial Management Improvement Program (JFMIP) and in the guidance issued by the Office of Management and Budget (OMB): Circular A-127, Financial Management Systems, and the January 4, 2001, Revised Implementation Guidance for the Federal Financial Management Improvement Act (FFMIA) of 1996. JFMIP intends for the requirements to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems to support program and financial managers, and to describe specific requirements of financial management systems. We are issuing this checklist, which reflects JFMIP's Benefit System (JFMIP-SR-01-01, September 2001), to assist (1) agencies in implementing and monitoring their benefit systems and (2) managers and auditors in reviewing their benefit systems to determine if they substantially comply …
Date: October 1, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Questions for Competitive Sourcing Hearing Record (open access)

Questions for Competitive Sourcing Hearing Record

Correspondence issued by the General Accounting Office with an abstract that begins "The Subcommittee on Oversight of Government Management, the Federal Workforce, and the District of Columbia, Senate Committee on Governmental Affairs requested GAO's views on various competitive sourcing issies, including the recent revisions made by the Office of Management and Budget (OMB) to its Circular A-76. GAO answered questions on (1) making "best value" instead of "lowest cost" the factor that agencies must use in determining who will win a public-private competition; (2) agencies' capability to effectively manage public-private competitions and overseeing contracts; and (3) whether the 12-month time limit placed on competitions in the revised OMB Circular A-76 is appropriate and how much of the time taken to conduct competitions in the past was used to do things that could be handled before the competition begins."
Date: October 3, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
U.S. Coast Guard National Pollution Funds Center: Claims Payment Process Was Functioning Effectively, but Additional Controls Are Needed to Reduce the Risk of Improper Payments (open access)

U.S. Coast Guard National Pollution Funds Center: Claims Payment Process Was Functioning Effectively, but Additional Controls Are Needed to Reduce the Risk of Improper Payments

Correspondence issued by the General Accounting Office with an abstract that begins "The Oil Spill Liability Trust Fund (Fund) is a $1 billion fund authorized by the Oil Pollution Act of 1990 (OPA) to pay for (1) federal removal actions, (2) certain claims for uncompensated removal costs and damages,and (3) natural resource damage and restoration activities resulting from oil spills or the substantial threat of oil spills to the waters or shorelines of the United States. The Fund is administered by the National Pollution Funds Center (NPFC) of the U.S. Coast Guard. In May 2002, our Office of General Counsel reported on legal issues and limitations of the Fund and concluded that certain administrative costs were inappropriately being paid out of the Fund. In light of this conclusion, we reviewed the internal controls over disbursements from the Fund. Specifically, we reviewed the Fund to determine whether (1) the design of internal controls over the claims process provides reasonable assurance that improper payments will not occur or will be detected in the normal course of business and (2) internal controls over the claims process are operating as designed to help ensure proper payment of claims."
Date: October 3, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Italian American War Veterans of the United States for Fiscal Years 2000-2002 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Italian American War Veterans of the United States for Fiscal Years 2000-2002

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Italian American War Veterans of the United States for fiscal years 2002, 2001 and 2000. GAO found no reportable instances of noncompliance with the financial reporting requirements. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly on the cash basis of accounting."
Date: October 10, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Climate Change: Trends in Greenhouse Gas Emissions and Emissions Intensity in the United States and Other High-Emitting Nations (open access)

Climate Change: Trends in Greenhouse Gas Emissions and Emissions Intensity in the United States and Other High-Emitting Nations

Correspondence issued by the General Accounting Office with an abstract that begins "In February 2002, the President reaffirmed a previous U.S. commitment to stabilize atmospheric concentrations of carbon dioxide and other greenhouse gases at a level designed to prevent dangerous human interference with the earth's climate. At the same time, he announced a Global Climate Change Initiative to reduce the rate of increase of greenhouse gas emissions in the United States between 2002 and 2012. Specifically, he established the goal of reducing the "emissions intensity" of the U.S. economy by 18 percent, a reduction 4 percentage points greater than would be expected absent any new policy. Congress asked us to describe how U.S. emissions and emissions intensity compare to the world's other highest emitters. Specifically, this report focuses on (1) how greenhouse gas emissions and the emissions intensity of the United States and the nine nations with the next-highest emissions changed from 1980 to 2000, (2) how such emissions and the emissions intensities of the same nations are expected to change between 2001 and 2025, and (3) how meeting the administration's goal of reducing emissions intensity by 18 percent would affect cumulative U.S. emissions between 2002 and 2012."
Date: October 28, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Pearl Harbor Survivors Association for Fiscal Year 2002 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Pearl Harbor Survivors Association for Fiscal Year 2002

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Pearl Harbor Survivors Association, for fiscal year 2002. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinion that, with one exception, the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: October 10, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Dialysis Facilities: Problems Remain in Ensuring Compliance with Medicare Quality Standards (open access)

Dialysis Facilities: Problems Remain in Ensuring Compliance with Medicare Quality Standards

A letter report issued by the General Accounting Office with an abstract that begins "Most patients with end-stage renal disease (ESRD) must rely on dialysis treatments to compensate for kidney failure. Currently, over 222,000 ESRD patients visit dialysis centers several times a week to have toxins removed from their bloodstreams. While dialysis care has improved overall, questions remain regarding the quality of care provided by some of the nation's roughly 4,000 ESRD facilities. We examined (1) the extent and nature of quality of care problems identified at dialysis facilities, (2) the effectiveness of state survey agencies in ensuring that quality issues are uncovered, corrected, and stay corrected, and (3) the extent to which the Centers for Medicare & Medicaid Services (CMS) funds, monitors, and assists state survey activities related to dialysis care."
Date: October 8, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Community and Economic Development Loans: Securitization Faces Significant Barriers (open access)

Community and Economic Development Loans: Securitization Faces Significant Barriers

A letter report issued by the General Accounting Office with an abstract that begins "Community economic development (CED) lenders serve the credit needs of nonconventional borrowers and economically distressed areas across the nation. However, little is known about this industry, its ability to tap private sources of capital, and loan performance and volume in the industry. To provide information that would be helpful in considering the role that the federal government might play in facilitating the creation of a secondary market for CED loans, GAO was asked among other items to (1) determine the barriers to more widely securitizing CED loans and (2) identify options for overcoming these barriers and the likely implications of these options."
Date: October 17, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Federal Real Property: Actions Needed to Address Long-standing and Complex Problems (open access)

Federal Real Property: Actions Needed to Address Long-standing and Complex Problems

Testimony issued by the General Accounting Office with an abstract that begins "The federal government faces longstanding problems with excess and underutilized real property, deteriorating facilities, unreliable real property data, and costly space. These problems have multibillion-dollar cost implications and can seriously jeopardize agencies' missions. In addition, federal agencies face many challenges securing real property due to the threat of terrorism. This testimony discusses long-standing, complex problems in the federal real property area and what actions are needed to address them."
Date: October 1, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Information Technology: Benefits Realized for Selected Health Care Functions (open access)

Information Technology: Benefits Realized for Selected Health Care Functions

A letter report issued by the General Accounting Office with an abstract that begins "The rapidly rising costs of health care, along with an increasing concern for the quality of care and the safety of patients, are driving health care organizations to use information technology (IT) to automate clinical care operations and their associated administrative functions. Among its other functions, IT is now being used for electronic medical records, order management and results reporting, patient care management, and Internet access for patient and provider communications. It also provides automated billing and financial management. The Ranking Minority Member of the Senate Committee on Health, Education, Labor, and Pensions asked GAO to identify cost savings and other benefits realized by health care organizations that have implemented IT both in providing clinical health care and in the administrative functions associated with health care delivery. GAO analyzed information from 10 private and public health care delivery organizations, 3 health care insurers, and 1 community data network."
Date: October 31, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Distance Education: Challenges for Minority Serving Institutions and Implications for Federal Education Policy (open access)

Distance Education: Challenges for Minority Serving Institutions and Implications for Federal Education Policy

Testimony issued by the General Accounting Office with an abstract that begins "The Higher Education Act of 1965 gives special recognition to some postsecondary schools--called Minority Serving Institutions--that serve a high percentage of minority students. These and other schools face stiff challenges in keeping pace with technology. One rapidly growing area, distance education, has commanded particular attention and an estimated 1.5 million students have enrolled in at least one distance education course. In light of this, GAO was asked to provide information on: (1) the use of distance education by Minority Serving Institutions; (2) the challenges Minority Serving Institutions face in obtaining and using technology; (3) GAO's preliminary finding on the role that accrediting agencies play in ensuring the quality of distance education; and (4) GAO's preliminary findings on whether statutory requirements limit federal aid to students involved in distance education. GAO is currently finalizing the results of its work on (1) the role of accrediting agencies in reviewing distance education programs and (2) federal student financial aid issues related to distance education."
Date: October 6, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Debt Collection: Opportunities Exist for Improving FMS's Cross-Servicing Program (open access)

Debt Collection: Opportunities Exist for Improving FMS's Cross-Servicing Program

A letter report issued by the General Accounting Office with an abstract that begins "GAO has previously reviewed facets of Treasury's Financial Management Service's (FMS) cross-servicing efforts. These reviews did not include FMS's handling of nontax debts that were returned to FMS uncollected by its private collection agency (PCA) contractors because FMS officials did not consider the cross-servicing program to be fully mature. During fiscal years 2000, 2001, and 2002, FMS's PCA contractors returned about $3.9 billion of uncollected debts to FMS. This report focuses primarily on (1) actions taken by FMS on uncollected nontax debts returned from its PCA contractors and (2) actions taken, if any, by FMS and the Office of Management and Budget (OMB) to ensure that federal agencies are reporting their eligible uncollectible nontax debts to IRS as income to debtors."
Date: October 31, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Forest Service: Information on Appeals and Litigation Involving Fuels Reduction Activities (open access)

Forest Service: Information on Appeals and Litigation Involving Fuels Reduction Activities

A letter report issued by the General Accounting Office with an abstract that begins "The federal fire community's decades old policy of suppressing wildland fires as soon as possible has caused a dangerous increase in vegetation density in our nation's forests. This density increase combined with severe drought over much of the United States has created a significant threat of catastrophic wildfires. In response to this threat, the Forest Service performs activities to reduce the buildup of brush, small trees, and other vegetation on national forest land. With the increased threat of catastrophic wildland fires, there have been concerns about delays in implementing activities to reduce these "forest fuels." Essentially, these concerns focus on the extent to which public appeals and litigation of Forest Service decisions to implement forest fuels reduction activities unnecessarily delay efforts to reduce fuels. The Forest Service does not keep a national database on the number of forest fuels reduction activities that are appealed or litigated. Accordingly, GAO was asked to develop this information for fiscal years 2001 and 2002. Among other things, GAO was asked to determine (1) the number of decisions involving fuels reduction activities and the number of acres affected, (2) the number …
Date: October 24, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Small Business Administration: Progress Made, but Transformation Could Benefit from Practices Emphasizing Transparency and Communication (open access)

Small Business Administration: Progress Made, but Transformation Could Benefit from Practices Emphasizing Transparency and Communication

A letter report issued by the General Accounting Office with an abstract that begins "The Small Business Administration (SBA) has recognized that it needs to realign its current organizational structure and processes to improve its ability to fulfill its primary mission--supporting the nation's small businesses. In July 2002, SBA announced that it was initiating a transformation effort to increase the public's awareness of SBA's services and products and make its processes more efficient. GAO evaluated SBA's progress in implementing its transformation initiatives and challenges that have impeded or could impede implementation and whether SBA's transformation incorporates practices GAO has identified in previous work that are important to successful organizational change."
Date: October 31, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
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
Military Housing: Better Reporting Needed on the Status of the Privatization Program and the Costs of Its Consultants (open access)

Military Housing: Better Reporting Needed on the Status of the Privatization Program and the Costs of Its Consultants

A letter report issued by the General Accounting Office with an abstract that begins "In 2000, Congress required the Department of Defense (DOD) to report quarterly on the services' expenditures for consultants in support of the military family housing privatization programs. GAO was asked to review the costs of the consultants DOD used to support privatizing housing for servicemembers and their families. This report discusses (1) the number of family housing units the services have privatized, particularly newly constructed or renovated units, and project to be privatized by fiscal year 2005; (2) the portion of privatization support costs used for consultants; (3) the services' consistency in the definition for privatization support and consultant costs; and (4) factors that limit an evaluation of how consultant fees for the military housing initiative compare among the services."
Date: October 9, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Prescription Drugs: State and Federal Oversight of Drug Compounding by Pharmacies (open access)

Prescription Drugs: State and Federal Oversight of Drug Compounding by Pharmacies

Testimony issued by the General Accounting Office with an abstract that begins "Drug compounding--the process of mixing, combining, or altering ingredients--is an important part of the practice of pharmacy because there is a need for medications tailored to individual patient needs. Several recent compounding cases that resulted in serious illness and deaths have raised concern about oversight to ensure the safety and quality of compounded drugs. These concerns have raised questions about what states--which regulate the practice of pharmacy--and the Food and Drug Administration (FDA) are doing to oversee drug compounding. GAO was asked to examine (1) the actions taken or proposed by states and national pharmacy organizations that may affect state oversight of drug compounding, and (2) federal authority and enforcement power regarding compounded drugs. This testimony is based on discussions with the National Association of Boards of Pharmacy (NABP) and a GAO review of four states: Missouri, North Carolina, Vermont, and Wyoming. GAO also interviewed and reviewed documents from pharmacist organizations, FDA, and others involved in the practice of pharmacy or drug compounding."
Date: October 23, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Pension Benefit Guaranty Corporation: Long-Term Financing Risks to Single-Employer Insurance Program Highlight Need for Comprehensive Reform (open access)

Pension Benefit Guaranty Corporation: Long-Term Financing Risks to Single-Employer Insurance Program Highlight Need for Comprehensive Reform

Testimony issued by the General Accounting Office with an abstract that begins "More than 34 million workers and retirees in 30,000 single-employer defined benefit pension plans rely on a federal insurance program managed by the Pension Benefit Guaranty Corporation (PBGC) to protect their pension benefits, and the program's long-term financial viability is in doubt. Over the last decade, the program swung from a $3.6 billion accumulated deficit (liabilities exceeded assets), to a $10.1 billion accumulated surplus, and back to a $3.6 billion accumulated deficit, in 2002 dollars. Furthermore, despite a record $9 billion in estimated losses to the program in 2002, additional severe losses may be on the horizon. PBGC estimates that financially weak companies sponsor plans with $35 billion in unfunded benefits, which ultimately might become losses to the program. This testimony provides GAO's observations on the factors that contributed to recent changes in the single-employer pension insurance program's financial condition, risks to the program's long-term financial viability, and changes to the program that might be considered to reduce those risks."
Date: October 14, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Women's Earnings: Work Patterns Partially Explain Difference between Men's and Women's Earnings (open access)

Women's Earnings: Work Patterns Partially Explain Difference between Men's and Women's Earnings

A letter report issued by the General Accounting Office with an abstract that begins "Despite extensive research on the progress that women have made toward equal pay and career advancement opportunities over the past several decades, there is no consensus about the magnitude of earnings differences between men and women and why differences may exist. According to data from the Department of Labor's Current Population Survey (CPS), women have typically earned less than men. Specifically, in 2001, the published CPS data showed that for full-time wage and salary workers, women's weekly earnings were about three-fourths of men's. However, this difference does not reflect key factors, such as work experience and education, that may affect the level of earnings individuals receive. Studies that attempt to account for key factors have provided a more comprehensive estimate of the earnings difference. However, recent information is lacking because many studies on earnings differences relied on data that predated the mid-1990s. But, even when accounting for these factors, questions remain about the size of and reasons for any earnings difference. To provide insight into these issues, Congress asked that we examine the factors that contribute to differences in men's and women's earnings."
Date: October 31, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
U.S. Commission on Civil Rights: More Operational and Financial Oversight Needed (open access)

U.S. Commission on Civil Rights: More Operational and Financial Oversight Needed

A letter report issued by the General Accounting Office with an abstract that begins "Over the past 10 years, GAO, the Congress, the Office of Personnel Management (OPM), and others have raised numerous concerns about the U.S. Commission on Civil Rights. GAO was asked to assess (1) the adequacy of the Commission's project management procedures, (2) whether the Commission's controls over contracting services and managing contracts are sufficient, and (3) the extent of recent oversight of the Commission's financial activities."
Date: October 31, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Pension Benefit Guaranty Corporation: Single-Employer Pension Insurance Program Faces Significant Long-Term Risks (open access)

Pension Benefit Guaranty Corporation: Single-Employer Pension Insurance Program Faces Significant Long-Term Risks

A letter report issued by the General Accounting Office with an abstract that begins "More than 34 million participants in 30,000 single-employer defined benefit pension plans rely on a federal insurance program managed by the Pension Benefit Guaranty Corporation (PBGC) to protect their pension benefits, and the program's long-term financial viability is in doubt. Over the last decade, the program swung from a $3.6 billion accumulated deficit (liabilities exceeded assets), to a $10.1 billion accumulated surplus, and back to a $3.6 billion accumulated deficit, in 2002 dollars. Furthermore, despite a record $9 billion in estimated losses to the program in 2002, additional severe losses may be on the horizon. PBGC estimates that financially weak companies sponsor plans with $35 billion in unfunded benefits, which ultimately might become losses to the program."
Date: October 29, 2003
Creator: United States. General Accounting Office.
Object Type: Report
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
World Trade Organization: Ensuring China's Compliance Requires a Sustained and Multifaceted Approach (open access)

World Trade Organization: Ensuring China's Compliance Requires a Sustained and Multifaceted Approach

Testimony issued by the General Accounting Office with an abstract that begins "China's accession to the World Trade Organization (WTO) in December 2001 created substantial opportunities for U.S. companies seeking to expand into China's market. In joining the WTO, China agreed to liberalize its trade regime and open its markets to foreign goods and services. However, the U.S. government has become concerned about ensuring that China honors its commitments to offer a more predictable environment for trade. GAO was asked to describe (1) the monitoring of compliance challenges associated with the scope and complexity of China's WTO commitments and (2) the efforts to date of the key players involved in ensuring China's compliance: the executive branch, Congress, the private sector, the WTO and its other members. GAO's observations are based on its prior analysis of China's WTO commitments, its previous survey of and interviews with private sector representatives, and its examination of first-year efforts to ensure China's WTO compliance."
Date: October 30, 2003
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library