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Financial Audit: The Department of Commerce's Fiscal Year 2004 Management Representation Letter on Its Financial Statements (open access)

Financial Audit: The Department of Commerce's Fiscal Year 2004 Management Representation Letter on Its Financial Statements

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit the fiscal year 2004 CFS, we evaluated the Department of the Treasury's (Treasury) financial reporting procedures and related internal control over the process for compiling the CFS, including the management representation letter provided us by Treasury and OMB. Written representation letters from management, required by U.S. generally accepted government auditing standards, ordinarily confirm oral representations given to the auditor, indicate and document the continuing appropriateness of those representations, and reduce the possibility of a misunderstanding between management and the auditor. The purpose of this report is to communicate our observations on the Department of Commerce's (DOC) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by DOC are sufficient to help support Treasury and OMB's …
Date: July 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
U.S. Insular Areas: Multiple Factors Affect Federal Health Care Funding (open access)

U.S. Insular Areas: Multiple Factors Affect Federal Health Care Funding

A letter report issued by the Government Accountability Office with an abstract that begins "Five insular areas of the United States--American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), Guam, Puerto Rico, and the U.S. Virgin Islands--benefit from federal health care financing and grant programs that help fund health care services to their over 4 million residents. However, notable differences exist in how the programs are funded or operate in the insular areas, such as statutory limits on federal Medicaid funding to the insular areas that do not apply in the states. To help understand these differences, GAO was asked to identify (1) the key sources of federal health care funding in the insular areas, (2) differences between insular areas and the states in the methods used to allocate these funds, and (3) differences in spending levels per individual between insular areas and the states. In commenting on a draft of this report, American Samoa, CNMI, and Puerto Rico suggested the need for additional information on certain issues, such as implications of statutory limits on federal Medicaid spending and a more comprehensive analysis of local circumstances that affect the availability and costs of health care services."
Date: October 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: The Department of Energy's Fiscal Year 2004 Management Representation Letter on Its Financial Statements (open access)

Financial Audit: The Department of Energy's Fiscal Year 2004 Management Representation Letter on Its Financial Statements

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit the fiscal year 2004 CFS, we evaluated the Department of the Treasury's (Treasury) financial reporting procedures and related internal control over the process for compiling the CFS, including the management representation letter provided us by Treasury and OMB. Written representation letters from management, required by U.S. generally accepted government auditing standards, ordinarily confirm oral representations given to the auditor, indicate and document the continuing appropriateness of those representations, and reduce the possibility of a misunderstanding between management and the auditor. The purpose of this report is to communicate our observations on the Department of Energy's (DOE) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by DOD are sufficient to help support Treasury and OMB's …
Date: July 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
State Department: Stronger Action Needed to Improve Oversight and Assess Risks of the Summer Work Travel and Trainee Categories of the Exchange Visitor Program (open access)

State Department: Stronger Action Needed to Improve Oversight and Assess Risks of the Summer Work Travel and Trainee Categories of the Exchange Visitor Program

A letter report issued by the Government Accountability Office with an abstract that begins "Exchange programs, which bring over 280,000 foreign visitors to the United States annually, are widely recognized as an effective way to expose citizens of other countries to the American people and culture. Past GAO and the Department of State (State) Office of Inspector General reviews have reported that some exchange visitors have participated in unauthorized activities and cited problems in the management and oversight of the programs. Strong management oversight is needed to ensure that the programs operate as intended and are not abused. This report examines how State manages the Summer Work Travel and the Trainee programs to ensure that only authorized activities are carried out under the programs and identifies potential risks of the programs and the data available to assess these risks."
Date: October 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Retiree Health Benefits: Options for Employment-Based Prescription Drug Benefits under the Medicare Modernization Act (open access)

Retiree Health Benefits: Options for Employment-Based Prescription Drug Benefits under the Medicare Modernization Act

A letter report issued by the Government Accountability Office with an abstract that begins "The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (MMA) created a prescription drug benefit for beneficiaries, called Medicare part D, beginning in January 2006. The MMA included incentives for sponsors of employment-based retiree health plans to offer prescription drug benefits to Medicare-eligible retirees, such as a federal subsidy when sponsors provide benefits meeting certain MMA requirements. Plan sponsors cannot receive a subsidy for retired Medicare beneficiaries who enroll in part D. In response to an MMA mandate, GAO determined (1) the trends in employment-based retiree health coverage prior to the MMA and (2) which MMA prescription drug options plan sponsors said they would pursue and the effect these options might have on retiree health benefits. GAO identified trends using data from federal and private sector surveys of employers' health benefit plans and financial statements of 50 randomly selected Fortune 500 employers. Where data for Medicare-eligible retirees were not available, GAO reported data for all retirees, including Medicare-eligible retirees. To obtain plan sponsors' views about options they were likely to pursue, GAO reviewed the 50 employers' financial reports and interviewed benefit consultants; private and public …
Date: February 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Loan Commitments: Issues Related to Pricing, Trading, and Accounting (open access)

Loan Commitments: Issues Related to Pricing, Trading, and Accounting

A letter report issued by the Government Accountability Office with an abstract that begins "Federal banking regulators reported that commercial banks held about $1.6 trillion in syndicated loans in 2003. Loan commitments--a promise to make a set amount of credit available in the future--represented $1 trillion (about 64 percent) of these loans. Issues have been raised whether commercial banks systematically underprice loan commitments and whether generally accepted accounting principles provide meaningful disclosure of the economics of these commitments. This report discusses (1) differences between the pricing of loan commitments and loans, and assesses data that are available about the trading of loan commitments; (2) the extent to which credit default swaps are used to reduce the credit risk from loan commitments, and what credit default swap prices indicate about the prices of loan commitments; and (3) differences between commercial and investment banks' accounting treatment of loan commitments, and the strengths and weaknesses of fair value accounting."
Date: February 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Workforce Investment Act: Labor and States Have Taken Actions to Improve Data Quality, but Additional Steps Are Needed (open access)

Workforce Investment Act: Labor and States Have Taken Actions to Improve Data Quality, but Additional Steps Are Needed

A letter report issued by the Government Accountability Office with an abstract that begins "Federal programs carried out in partnership with states and localities continually balance the competing objectives of collecting uniform performance data with giving program implementers the flexibility they need. Our previous work identified limitations in the quality of performance data for the key employment and training program--the Workforce Investment Act (WIA). WIA relies on states and localities to work together to track and report on participant outcomes, and it changed the way outcomes are measured. Given the magnitude of changes and the impact such changes can have on data quality, we examined (1) the data quality issues that affected states' efforts to collect and report WIA performance data; (2) states' actions to address them; and (3) the actions the Department of Labor (Labor) is taking to address data quality issues, and the issues that remain."
Date: November 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Food and Drug Administration: Decision Process to Deny Initial Application for Over-the-Counter Marketing of the Emergency Contraceptive Drug Plan B Was Unusual (open access)

Food and Drug Administration: Decision Process to Deny Initial Application for Over-the-Counter Marketing of the Emergency Contraceptive Drug Plan B Was Unusual

A letter report issued by the Government Accountability Office with an abstract that begins "In April 2003, Women's Capital Corporation submitted an application to the Food and Drug Administration (FDA) requesting the marketing status of its emergency contraceptive pill(ECP), Plan B, be switched from prescription to over-the-counter (OTC). ECPs can be used to prevent an unintended pregnancy when contraception fails or after unprotected intercourse, including cases of sexual assault. In May 2004, the Acting Director for the Center for Drug Evaluation and Research (CDER) issued a "not-approvable" letter for the switch application, citing safety concerns about the use of Plan B in women under 16 years of age without the supervision of a health care practitioner. Because the not-approvable decision for the Plan B OTC switch application was contrary to the recommendations of FDA's joint advisory committee and FDA review staff, questions were raised about FDA's process for arriving at this decision. GAO was asked to examine (1) how the decision was made to not approve the switch of Plan B from prescription to OTC, (2) how the Plan B decision compares to the decisions for other proposed prescription-to-OTC switches from 1994 through 2004, and (3) whether there are age-related …
Date: November 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: The General Services Administration's Fiscal Year 2004 Management Representation Letter on Its Financial Statements (open access)

Financial Audit: The General Services Administration's Fiscal Year 2004 Management Representation Letter on Its Financial Statements

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit the fiscal year 2004 CFS, we evaluated the Department of the Treasury's (Treasury) financial reporting procedures and related internal control over the process for compiling the CFS, including the management representation letter provided us by Treasury and OMB. Written representation letters from management, required by U.S. generally accepted government auditing standards, ordinarily confirm oral representations given to the auditor, indicate and document the continuing appropriateness of those representations, and reduce the possibility of a misunderstanding between management and the auditor. The purpose of this report is to communicate our observations on the General Services Administration's (GSA) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by GSA are sufficient to help support Treasury and OMB's …
Date: July 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Immigration Benefits: Twelfth Report Required by the Haitian Refugee Immigration Fairness Act of 1998 (open access)

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

Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to certain requirements of the Haitian Refugee Immigration Fairness Act (HRIFA) of 1998 that 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 6 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 number of Haitians 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. Reports are to be provided until all applications have been finally adjudicated. This is our twelfth report."
Date: April 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Special Education: Children With Autism (open access)

Special Education: Children With Autism

A letter report issued by the Government Accountability Office with an abstract that begins "According to the Autism Society of America, about 1.5 million Americans are currently living with some form of autism. This figure includes over 100,000 school-aged children diagnosed with autism served under the Individuals with Disabilities Education Act (IDEA), the primary federal legislation that addresses the educational needs of children with disabilities. As the number of children diagnosed with autism has increased, interest in understanding how children diagnosed with autism are being served under IDEA has grown. In this report we are describing the tend in the number of children diagnosed with autism served under IDEA, the services provided to these children, the estimated per pupil expenditures for educating children with autism, and approaches to their education."
Date: January 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Rebuilding Iraq: Preliminary Observations on Challenges in Transferring Security Responsibilities to Iraqi Military and Police (open access)

Rebuilding Iraq: Preliminary Observations on Challenges in Transferring Security Responsibilities to Iraqi Military and Police

Testimony issued by the Government Accountability Office with an abstract that begins "Since the fall of the former Iraq regime in April 2003, the multinational force has been working to develop Iraqi military and police forces capable of maintaining security. To support this effort, the United States provided about $5.8 billion in 2003-04 to develop Iraq's security capability. In February 2005, the president requested a supplemental appropriation with an additional $5.7 billion to accelerate the development of Iraqi military and police forces. GAO provides preliminary observations on (1) the strategy for transferring security responsibilities to Iraqi military and police forces; (2) the data on the status of forces, and (3) challenges that the Multi-National Force in Iraq faces in transferring security missions to these forces. To prepare this statement, GAO used unclassified reports, status updates, security plans, and other documents from the Departments of Defense and State. GAO also used testimonies and other statements for the record from officials such as the Secretary of Defense. In addition, GAO visited the Iraqi police training facility in Jordan."
Date: March 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Information Technology: FBI Is Building Management Capabilities Essential to Successful System Deployments, but Challenges Remain (open access)

Information Technology: FBI Is Building Management Capabilities Essential to Successful System Deployments, but Challenges Remain

Testimony issued by the Government Accountability Office with an abstract that begins "The Federal Bureau of Investigation (FBI) is in the process of modernizing its information technology (IT) systems. Replacing much of its 1980s-based technology with modern system applications and supporting technical infrastructure, this modernization is intended to enable the FBI to take an integrated, agencywide approach to performing its critical missions, such as federal crime investigation and terrorism prevention. At the request of the Congress, GAO has conducted a series of reviews of the FBI's modernization management. GAO was requested to testify on the bureau's progress to date in several areas of IT management. In addition, GAO discusses the importance of these areas for maximizing the prospects for success of the bureau's ongoing and future IT system investments, including the FBI's flagship Sentinel program; this program replaces the bureau's failed Virtual Case File project and aims to acquire and deploy a modern investigative case management system. In this testimony, GAO relied extensively on its previous work on the FBI's management of its IT processes, human capital, and tools, and it obtained updates on these efforts through reviews of documentation and interviews with responsible FBI officials, including the Chief Information …
Date: September 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Tax Compliance: Reducing the Tax Gap Can Contribute to Fiscal Sustainability but Will Require a Variety of Strategies (open access)

Tax Compliance: Reducing the Tax Gap Can Contribute to Fiscal Sustainability but Will Require a Variety of Strategies

Testimony issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) recent estimate of the difference between what taxpayers timely and accurately paid in taxes and what they owed ranged from $312 billion to $353 billion for tax year 2001. IRS estimates it will eventually recover some of this tax gap, resulting in a net tax gap from $257 billion to $298 billion. The tax gap arises when taxpayers fail to comply with the tax laws by underreporting tax liabilities on tax returns; underpaying taxes due from filed returns; or "nonfiling," which refers to the failure to file a required tax return altogether or in a timely manner. The Chairman and Ranking Minority Member of the Senate Committee on Finance asked GAO to review a number of issues related to the tax gap. This testimony will address GAO's longstanding concerns regarding tax compliance; IRS's efforts to ensure compliance; and the significance of reducing the tax gap, including some steps that may assist with this challenging task. For context, this testimony will also address GAO's most recent simulations of the long-term fiscal outlook and the need for a fundamental reexamination of major spending and tax …
Date: April 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
National Flood Insurance Program: Oversight of Policy Issuance and Claims (open access)

National Flood Insurance Program: Oversight of Policy Issuance and Claims

Testimony issued by the Government Accountability Office with an abstract that begins "According to the National Flood Insurance Program (NFIP), 90 percent of all natural disasters in the United States involve flooding. Because of the catastrophic and unpredictable nature of floods, private insurance companies do not typically cover flood losses. Congress established the NFIP in 1968 to provide an insurance alternative to disaster assistance in response to the escalating costs of repairing flood damage. During congressional hearings on provisions of the Flood Insurance Reform Act of 2004, several legislators testified on NFIP shortcomings, as reported by constituents whose properties had been flooded by Hurricane Isabel in September 2003. The act required GAO to study coverage provided under the NFIP. It also required the Federal Emergency Management Agency (FEMA), the administrator of the NFIP, to take steps to address concerns about coverage and claims procedures. Today's testimony is based on work in progress to address this mandate. It provides preliminary information on (1) the types of coverage limits, restrictions, and exclusions under the NFIP; (2) how FEMA, in partnership with private insurers, manages and oversees the NFIP and the views of selected private sector program managers on how the program is …
Date: April 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
U.S. Postal Service: Despite Recent Progress, Postal Reform Legislation Is Still Needed (open access)

U.S. Postal Service: Despite Recent Progress, Postal Reform Legislation Is Still Needed

Testimony issued by the Government Accountability Office with an abstract that begins "Both the Presidential Commission on the U.S. Postal Service and GAO's past work have reported that universal postal service is at risk and that comprehensive postal reform legislation is needed to minimize the risk of a significant taxpayer bailout or dramatic postal rate increases. In April 2001, GAO added the Postal Service's (the Service) transformation efforts and long-term outlook to its High-Risk List. GAO has testified that comprehensive postal reform legislation is needed to clarify the Service's mission and role; enhance governance, transparency, and accountability; improve regulation of postal rates and oversight; help to ensure the rationalization of the Service's infrastructure and workforce; and make certain human capital reforms. The Service has made significant progress on some of its key challenges but postal reform legislation continues to be needed in order to facilitate a broader transformation effort. To help Congress and other stakeholders understand Service progress and the need for postal reform, GAO will focus on (1) Service progress since GAO put Service transformation efforts and long-term outlook on GAO's High-Risk List, (2) why comprehensive postal reform legislation is needed, and (3) key areas for comprehensive postal reform. …
Date: April 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Intellectual Property: U.S. Efforts have Contributed to Strengthened Laws Overseas, but Significant Enforcement Challenges Remain (open access)

Intellectual Property: U.S. Efforts have Contributed to Strengthened Laws Overseas, but Significant Enforcement Challenges Remain

Testimony issued by the Government Accountability Office with an abstract that begins "Although the U.S. government provides broad protection for intellectual property domestically, intellectual property protection in parts of the world is inadequate. As a result, U.S. goods are subject to piracy and counterfeiting in many countries. A number of U.S. agencies are engaged in efforts to improve protection of U.S. intellectual property abroad. This testimony, based on a prior GAO report as well as recent work, describes U.S. agencies' efforts, the mechanisms used to coordinate these efforts, and the impact of these efforts and the challenges they face."
Date: June 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library

Final Cobra Run - Navy Reserve Center Glen Falls, NY

Final Cobra Run - Navy Reserve Center Glen Falls, NY
Date: September 14, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

Final Cobra Run - Naval Reserve Center Grissom ARB, IL

Final Cobra Run - Naval Reserve Center Grissom ARB, IL
Date: September 14, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

Final Cobra Run - Naval Reserve Center Horsehead, NY

Final Cobra Run - Naval Reserve Center Horsehead, NY
Date: September 14, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library
National Airspace System: Transformation will Require Cultural Change, Balanced Funding Priorities, and Use of All Available Management Tools (open access)

National Airspace System: Transformation will Require Cultural Change, Balanced Funding Priorities, and Use of All Available Management Tools

A chapter report issued by the Government Accountability Office with an abstract that begins "The National Airspace System (NAS) is a complex network of airports, aircraft, air traffic control (ATC) facilities, employees, and pilots. The aviation industry, which depends on the NAS, contributes about 9 percent to the gross domestic product. The Federal Aviation Administration (FAA), funded through a tax-financed trust fund and General Fund appropriations, is pursuing a multibillion-dollar modernization program. Persistent cost, schedule, and/or performance shortfalls have kept this program on GAO's list of high-risk programs since 1995. GAO was asked to review the status of NAS modernization. This report addresses NAS status by identifying the challenges that FAA faces in managing (1) infrastructure, (2) human capital, and (3) financial resources."
Date: October 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Paperwork Reduction Act: Burden Reduction May Require a New Approach (open access)

Paperwork Reduction Act: Burden Reduction May Require a New Approach

Testimony issued by the Government Accountability Office with an abstract that begins "Americans spend billions of hours each year providing information to federal agencies by filling out information collections (forms, surveys, or questionnaires). A major aim of the Paperwork Reduction Act (PRA) is to minimize the burden that these collections impose on the public, while maximizing their public benefit. Under the act, the Office of Management and Budget (OMB) is to approve all such collections and to report annually on the agencies' estimates of the associated burden. In addition, agency Chief Information Officers (CIO) are to review information collections before they are submitted to OMB for approval and certify that the collections meet certain standards set forth in the act. For its testimony, GAO was asked to comment on OMB's burden report for 2004 and to discuss its recent study of PRA implementation (GAO-05-424), concentrating on CIO review and certification processes and describing alternative processes that two agencies have used to minimize burden. For its study, GAO reviewed a governmentwide sample of collections, reviewed processes and collections at four agencies that account for a large proportion of burden, and performed case studies of 12 approved collections."
Date: June 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library

Final Cobra Run - Naval Reserve Center St. Petersburg, FL

Final Cobra Run - Naval Reserve Center St. Petersburg, FL
Date: September 14, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library

Final Cobra Run - Naval Reserve Center Tacoma, WA

Final Cobra Run - Naval Reserve Center Tacoma, WA
Date: September 14, 2005
Creator: United States. Department of Defense.
Object Type: Dataset
System: The UNT Digital Library