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Financial Audit: American Battle Monuments Commission's Financial Statements for Fiscal Years 2007 and 2006 (open access)

Financial Audit: American Battle Monuments Commission's Financial Statements for Fiscal Years 2007 and 2006

A letter report issued by the Government Accountability Office with an abstract that begins "In accordance with 36 U.S.C. 2103, GAO is responsible for conducting audits of the agencywide financial statements of the American Battle Monuments Commission (the Commission). GAO audited the financial statements of the Commission for the fiscal years ended September 30, 2007, and 2006. The audits were done to determine whether, in all material respects, (1) the Commission's financial statements were presented fairly, and (2) Commission management maintained effective internal control over financial reporting and compliance with laws and regulations. Also, GAO tested Commission management's compliance with selected laws and regulations. The Commission was created in 1923 to commemorate the sacrifices and achievements of U.S. Armed Forces where they have served overseas since April 6, 1917, and locations within the United States as directed by Congress. The Commission designs, operates, and maintains 24 American military cemeteries on foreign soil and 25 federal memorials, monuments, and markers, 22 of which are on foreign soil, that were financed from appropriated funds. The Commission was also responsible for designing and constructing the national World War II Memorial on the Capitol Mall in Washington, D.C., and for maintaining seven nonfederal memorials …
Date: February 29, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Leaking Underground Storage Tanks: EPA Should Take Steps to Better Ensure the Effective Use of Public Funding for Cleanups (open access)

Leaking Underground Storage Tanks: EPA Should Take Steps to Better Ensure the Effective Use of Public Funding for Cleanups

A letter report issued by the Government Accountability Office with an abstract that begins "Underground storage tanks that leak hazardous substances can contaminate nearby groundwater and soil. Under the Resource Conservation and Recovery Act (RCRA), tank owners and operators are primarily responsible for paying to clean up releases from their tanks. They can demonstrate their financial responsibility by using, among other options, publicly funded state financial assurance funds. Such funds function like insurance and are intended to ensure timely cleanup. These funds also pay to clean up releases from tanks without a viable owner, as does the federal Leaking Underground Storage Tank (LUST) Trust Fund. GAO was asked to report on (1) states' estimates of the public costs to clean up known releases, (2) states' primary sources of cleanups funding and their viability, and (3) federal sources to address these releases. GAO surveyed all states and discussed key issues with EPA and selected state officials."
Date: February 8, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Best Practices: Setting Requirements Differently Could Reduce Weapon Systems' Total Ownership Costs (open access)

Best Practices: Setting Requirements Differently Could Reduce Weapon Systems' Total Ownership Costs

A chapter report issued by the General Accounting Office with an abstract that begins "For fiscal year 2003, the Department of Defense (DOD) asked for about $185 billion to develop, procure, operate, and maintain its weapon systems. This request represents an increase of 18 percent since 2001 for the total ownership costs of DOD weapon systems. Often, DOD systems need expensive spare parts and support systems after they are fielded to meet required readiness levels. DOD has been increasingly concerned that the high cost of maintaining systems has limited its ability to modernize and invest in new weapons. This report examines the best practices of leading commercial firms to manage a product's total ownership costs and determines if those practices can be applied to DOD."
Date: February 11, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Personnel Practices: Career and Other Appointments of Former Political Appointees, October 1998-April 2001 (open access)

Personnel Practices: Career and Other Appointments of Former Political Appointees, October 1998-April 2001

A letter report issued by the General Accounting Office with an abstract that begins "Political appointees in the federal government sometimes seek appointments to career positions, which do not end with an administration. Although merit system principles require that selections be determined solely on the basis of merit after fair and open competition, questions have been raised about whether some individuals have received political favoritism or an unfair advantage, even the appearance of which could adversely compromise the integrity of the system. The 45 agencies GAO surveyed reported that 100 employees converted from political appointments and 11 converted from congressional staff positions from October 1998 through April 2001. All the conversions took place at 21 agencies. Ninety-five of the 111 conversions were to positions at the GS-12 level and above. GAO found that the 21 agencies used appropriate appointment authorities, such as civil service certificates from the competitive selection process, and generally followed merit system procedures. In 17 instances, however, the appointments could give the appearance that individuals had received political favoritism or preferences."
Date: February 26, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Homeland Security: US-VISIT Has Not Fully Met Expectations and Longstanding Program Management Challenges Need to Be Addressed (open access)

Homeland Security: US-VISIT Has Not Fully Met Expectations and Longstanding Program Management Challenges Need to Be Addressed

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) is investing billions of dollars in its U.S. Visitor and Immigrant Status Indicator Technology (US-VISIT) program to collect, maintain, and share information on selected foreign nationals who enter and exit the United States. The program uses biometric identifiers (digital fingerscans and photographs) to screen people against watch lists and to verify that a visitor is the person who was issued a visa or other travel document. The program is also to biometrically confirm the individual's departure. For over 3 years, GAO has reported on US-VISIT capability deployments and shortfalls, as well as fundamental limitations in DHS's efforts to define and justify US-VISIT's future direction and to cost-effectively manage the delivery of program capabilities on time and within budget. GAO was asked to testify on (1) the status of the program's implementation and (2) the program's progress in addressing longstanding management weaknesses. Given where US-VISIT is today and the challenges and uncertainties associated with where it is going, GAO believes that DHS is long overdue in demonstrating that it is pursuing the right US-VISIT solution and that it is managing US-VISIT the right …
Date: February 16, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Health Care Spending: Public Payers Face Burden of Entitlement Program Growth, While All Payers Face Rising Prices and Increasing Use of Services (open access)

Health Care Spending: Public Payers Face Burden of Entitlement Program Growth, While All Payers Face Rising Prices and Increasing Use of Services

Testimony issued by the Government Accountability Office with an abstract that begins "GAO testified about the challenges involved in financing health care. GAO has been particularly concerned about the federal government's long-term fiscal sustainability and the contribution of health care spending to this troubling picture. For the past several years, we have consistently reported that in just a few decades, the government will face a serious fiscal imbalance driven by known demographic trends and escalating health care cost growth. Over the next several decades, growth in spending on federal retirement and health entitlements will encumber an escalating share of the government's resources. These entitlement programs primarily include Social Security, which provides, among other things, retirement income to individuals aged 62 and older; Medicare, which provides health care coverage primarily for individuals 65 and older; and Medicaid, which is a joint federal-state program providing health care and long-term care for low-income individuals. Congress's concern about the challenges involved in financing health care is consistent with the fact that certain spending pressures faced by Medicare and Medicaid are faced by all health care payers, including the Departments of Veterans Affairs (VA) and Defense, as well as private payers of health care. To …
Date: February 15, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Border Security: Improvements Needed to Reduce Time Taken to Adjudicate Visas for Science Students and Scholars (open access)

Border Security: Improvements Needed to Reduce Time Taken to Adjudicate Visas for Science Students and Scholars

A letter report issued by the General Accounting Office with an abstract that begins "Each year thousands of international science students and scholars apply for visas to enter the United States to participate in education and exchange programs. They offer our country diversity and intellectual knowledge and are an economic resource. At the same time, the United States has important national security interests in screening these individuals when they apply for a visa. At a hearing held by the House Committee on Science on March 26, 2003, witnesses raised concern about the length of time it takes for science students and scholars to obtain a visa and about losing top international students to other countries due to delays in the visa process. GAO reviewed 1) how long it takes a science student or scholar from another country to obtain a visa and the factors contributing to the length of time, and 2) what measures are under way to improve the process and decrease the number of pending cases."
Date: February 25, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Census Monitoring Board: Review of Congressional Side Shutdown Activities (open access)

Census Monitoring Board: Review of Congressional Side Shutdown Activities

Correspondence issued by the General Accounting Office with an abstract that begins "Because the activities of the Congressional side of the Census Monitoring Board (CMBC) ceased to exist on September 30, 2001, CMBC entered into an interagency agreement with the Government Printing Office (GPO) to pay CMBC bills and to provide administrative support services. GAO examined CMBC documents to determine financial cutoff procedures and conducted other audits as necessary. GAO found four CMBC personnel were present at CMBC's former office on October 1, 2001, but performed no substantive government action. More than $14,000 was obligated and paid for telephone, cable, Internet, computer, copier, and water services to be provided after CMBC's statutory termination date. These prepayments were improper and should not have been certified and paid. GPO was requesting reimbursement from vendors for services that were not properly provided. GPO acquired CMBC property and supplies after September 30, 2001. A November 2001 GPO inventory found that some CMBC property had not been returned, was reported stolen, or was missing. The use of government owned property after CMBC termination was not proper, and GPO is seeking the return of some property. GPO was arranging for CMBC records disposal. CMBC internal controls …
Date: February 1, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Gun Control: Implementation of the National Instant Criminal Background Check System (open access)

Gun Control: Implementation of the National Instant Criminal Background Check System

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on a wide variety of topics related to the permanent provisions (phase II) of the Brady Handgun Violence Prevention Act, focusing on: (1) statistics on background checks, denials, and appeals; (2) enforcement actions; (3) the National Instant Criminal Background Check System's (NICS) operations; and (4) pawnshop issues."
Date: February 29, 2000
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Head Start: Comprehensive Approach to Identifying and Addressing Risks Could Help Prevent Grantee Financial Management Weakenesses (open access)

Head Start: Comprehensive Approach to Identifying and Addressing Risks Could Help Prevent Grantee Financial Management Weakenesses

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2004, Congress appropriated $6.8 billion to serve 919,000 poor children through 1,680 Head Start grantees nationwide. Recent reports of financial improprieties at a number of Head Start programs raised questions about the effectiveness of the oversight by the Department of Health and Human Services' (HHS) Administration for Children and Families (ACF) in identifying and resolving financial management weaknesses in Head Start grantees. In this report, GAO provides information on whether (1) ACF can consistently identify financial management weaknesses, if any, in Head Start grantees and (2) ACF ensures that grantees effectively resolve any problems, in a timely manner, when detected."
Date: February 28, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Transportation Safety: Medical Certification and Background Check Requirements for Pilots, Vessel Masters, and Commercial Drivers Vary (open access)

Transportation Safety: Medical Certification and Background Check Requirements for Pilots, Vessel Masters, and Commercial Drivers Vary

Correspondence issued by the Government Accountability Office with an abstract that begins "Federal laws and regulations require that safety-related transportation professionals undergo screening to ensure that they can safely perform their jobs. Medical certification and background checks of selected pilots, vessel masters, and commercial drivers are part of the requirements for licensing these workers. Certification or licensing also includes testing workers' knowledge and skills required for the jobs. These checks are critical because physically or mentally unfit transportation workers pose a danger to themselves and to the public. Because of concerns raised by recent investigations of the reliability of pilot medical certifications, Congress asked us to first describe the requirements for medical and background checks for selected transportation workers. Accordingly, we addressed the following questions for (1) medical certification and (2) background checks: What are the regulations governing pilots, vessel masters, and commercial drivers and what role do government entities have in completing the certifications and background checks? A second report, which will be issued mid-2008, will provide information about the steps that the Federal Aviation Administration (FAA) takes to check the accuracy of pilot medical certificates. Federal regulations require that pilots have both pilot certificates and medical certificates prior …
Date: February 27, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
GAO Report on Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes (open access)

GAO Report on Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for fiscal year (FY) ended September 30, 1999, is supported by the underlying records."
Date: February 25, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Rural Economic Development: More Assurance Is Needed That Grant Funding Information Is Accurately Reported (open access)

Rural Economic Development: More Assurance Is Needed That Grant Funding Information Is Accurately Reported

A letter report issued by the Government Accountability Office with an abstract that begins "GAO was asked to update its 1989 report on the distribution of economic development funding using newer tools now available for measuring the distribution of federal funds to rural areas. GAO agreed to (1) identify federal economic development programs, (2) determine the best way to identify rural areas for this report, (3) determine the amount and share of economic development funding that rural areas receive, and (4) discuss the way federal agencies report data on economic development funding."
Date: February 24, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Missile Defense: Actions Being Taken to Address Testing Recommendations, but Updated Assessment Needed (open access)

Missile Defense: Actions Being Taken to Address Testing Recommendations, but Updated Assessment Needed

A letter report issued by the General Accounting Office with an abstract that begins "In August 2000, the Defense Department's (DOD) Director, Operational Test and Evaluation (DOT&E), made 50 recommendations on a test program for a system to defeat long-range ballistic missile threats against the United States. DOD's Missile Defense Agency (MDA) plans to begin fielding the system by September 2004. GAO examined (1) how MDA addressed DOT&E's recommendations and (2) what is known about the effectiveness of the system to be fielded by September 2004. GAO issued a classified report on this subject in June 2003. This unclassified, updated version reflects changes in MDA's test schedule."
Date: February 26, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Bureau of Prisons: Written Policies on Lateral Transfers and Assessment of Temporary Assignments Needed (open access)

Bureau of Prisons: Written Policies on Lateral Transfers and Assessment of Temporary Assignments Needed

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Justice's Federal Bureau of Prisons (BOP) is responsible for the custody and care of more than 202,000 federal offenders with approximately 35,000 employees, almost half of whom are correctional officers, dispersed across BOP's 114 correctional facilities in 6 regions. In response to a request, GAO identified whether BOP had policies and procedures and how it assessed the management of those policies and procedures for (1) employee-requested lateral transfers of BOP employees between correctional facilities and (2) day-to-day changes in correctional services or temporary assignments of BOP employees within a correctional facility. GAO reviewed available documentation on BOP's policies and procedures on lateral transfers and temporary assignments. GAO also interviewed officials from BOP's central and regional offices and seven facilities selected on the basis of the number of staff; at least one facility was selected from within each of BOP's six regions."
Date: February 25, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Drug Control: The Department of State's Contract Award for Its Counternarcotics Aviation Program (open access)

Drug Control: The Department of State's Contract Award for Its Counternarcotics Aviation Program

Correspondence issued by the General Accounting Office with an abstract that begins "The Department of State adhered to applicable contracting laws and regulations in issuing three interim sole-source contract extensions to DynCorp Aerospace Technology. Although State had developed extensive plans to make a competitive award before DynCorp's existing contract expired, State determined that because of an ever-changing scope of work, it needed to prepare a completely new solicitation incorporating a different statement of work and various program changes. As a result, State could not award a new competitive contract before DynCorp's contract expired. The documentation shows that because of the contractor's magnitude, DynCorp's past experience on the job made it the only qualified contractor able to provide the services without interruption. As required, State publicized each of its decisions to use noncompetitive procedures for the interim contract extensions to allow potential offerors to challenge the decisions, but no firms expressed interest in competing for the awards. In awarding the current contract to DynCorp, State complied with the requirements for making a competitive award and also took discretionary steps to promote increased competition, such as holding a pre-proposal conference with potential offerors. Of the two proposals it received, State determined that …
Date: February 28, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Export Controls: National Security Risks and Revisions To Controls on Computers (open access)

Export Controls: National Security Risks and Revisions To Controls on Computers

A statement of record issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed its recent reports on export controls for high performance computers, focusing on how the executive branch: (1) assesses the national security risks associated with the export of high performance computers going to countries of concern; and (2) determines when the exports of computers at existing performance levels can no longer be controlled."
Date: February 28, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Combating Terrorism: State Department's Antiterrorism Program Needs Improved Guidance and More Systematic Assessments of Outcomes (open access)

Combating Terrorism: State Department's Antiterrorism Program Needs Improved Guidance and More Systematic Assessments of Outcomes

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of State's (State) Antiterrorism Assistance (ATA) program's objectives are to provide partner nations with counterterrorism training and equipment, improve bilateral ties, and increase respect for human rights. State's Office of the Coordinator for Counterterrorism (S/CT) provides policy guidance and its Bureau of Diplomatic Security, Office of Antiterrorism Assistance, (DS/T/ATA) manages program operations. GAO assessed (1) State's guidance for determining ATA priorities, (2) how State coordinates ATA with other counterterrorism programs, (3) the extent State established ATA program goals and measures, and (4) State's reporting on U.S. international counterterrorism assistance. To address these objectives, GAO reviewed State documents and met with cognizant officials in Washington, D.C., and four ATA program partner nations."
Date: February 29, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Management: Some DOD Contractors Abuse the Federal Tax System with Little Consequence (open access)

Financial Management: Some DOD Contractors Abuse the Federal Tax System with Little Consequence

A letter report issued by the General Accounting Office with an abstract that begins "GAO was asked to determine (1) the magnitude of unpaid federal taxes owed by Department of Defense (DOD) contractors, (2) whether indications exist of abuse or criminal activity by DOD contractors related to the federal tax system, (3) whether DOD and the Internal Revenue Service (IRS) have effective processes and controls in place to use the Treasury Offset Program (TOP) in collecting unpaid federal taxes from DOD contractors, and (4) whether DOD contractors with unpaid federal taxes are prohibited by law from receiving contracts from the federal government."
Date: February 12, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Military Personnel: First-Term Recruiting and Attrition Continue to Require Focused Attention (open access)

Military Personnel: First-Term Recruiting and Attrition Continue to Require Focused Attention

A statement of record issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed ways that the Department of Defense (DOD) and the services are attempting to address their recent enlistment shortfalls and to reduce the attrition rate of their first-term enlisted personnel."
Date: February 24, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American Council of Learned Societies for Fiscal Year 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American Council of Learned Societies for Fiscal Year 2000

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the American Council of Learned Societies for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: February 28, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Peacekeeping: Cost Comparison of Actual UN and Hypothetical U.S. Operations in Haiti (open access)

Peacekeeping: Cost Comparison of Actual UN and Hypothetical U.S. Operations in Haiti

A letter report issued by the Government Accountability Office with an abstract that begins "The UN employs about 85,000 military and civilian personnel in peacekeeping operations in 16 countries. The United States has provided about $1 billion annually to support UN peacekeeping operations. In addition, the United States has led and participated in many such operations. UN reports and congressional hearings have raised concerns about accountability for UN peacekeeping operations and the need for reforms. We were asked to provide information relating to the cost and relative strengths of UN and U.S. peacekeeping. In particular, we have (1) compared the cost of the ongoing UN Stabilization Mission in Haiti with the cost that the United States would have incurred had an operation been deemed in the U.S. national interest and undertaken without UN involvement; (2) analyzed factors that could materially affect the estimated costs of a U.S. operation; and (3) identified the strengths of the United States and the UN for leading the operation. We developed our cost estimate of a U.S.-led operation using cost models from the Departments of Defense and State. The estimate is based on various military assumptions, such as the use of primarily active duty troops. …
Date: February 21, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Statement by Comptroller General David M. Walker on GAO's Preliminary Observations Regarding Preparedness and Response to Hurricanes Katrina and Rita (open access)

Statement by Comptroller General David M. Walker on GAO's Preliminary Observations Regarding Preparedness and Response to Hurricanes Katrina and Rita

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO has undertaken a body of work to address federal, state, and local preparations for, response to, and recovery from Hurricanes Katrina and Rita. This correspondence contains GAO's preliminary findings."
Date: February 1, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Border Security: Key Unresolved Issues Justify Reevaluation of Border Surveillance Technology Program (open access)

Border Security: Key Unresolved Issues Justify Reevaluation of Border Surveillance Technology Program

A letter report issued by the Government Accountability Office with an abstract that begins "In September 2004, the Department of Homeland Security (DHS) established America's Shield Initiative (ASI)--a program that included a system of sensors, cameras, and databases formerly known as the Integrated Surveillance Intelligence System (ISIS)--to detect, characterize, and deter illegal breaches to the northern and southern U.S. borders. The goals of the ASI program were to address ISIS capability limitations and support the department's antiterrorism mission. In April 2005, department officials told GAO that ISIS was subsumed within ASI. By congressional mandate, GAO reviewed the program to determine (1) the operational needs that ASI was intended to address and DHS's plans for ASI, (2) the steps that DHS had taken to ensure that ASI was aligned with the department's enterprise architecture, and (3) the actions that DHS had taken to establish the capability to effectively manage ASI. In written comments, DHS agreed with a draft of this report, stating that it was factually correct in virtually all aspects. DHS also commented that it has ceased work on ASI and redirected resources to its Secure Border Initiative. It also described program management corrective actions that it plans to implement."
Date: February 22, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library