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Southwest Retort, Volume 53, Number 8, April 2001
This publication of the Dallas-Fort Worth Section of the American Chemical Society includes information about research, prominent scientist, organizational business, and various other stories of interest to the community.
Date:
April 2001
Creator:
American Chemical Society. Dallas/Fort Worth Section.
Object Type:
Journal/Magazine/Newsletter
System:
The UNT Digital Library
Managing for Results: Human Capital Management Discussions in Fiscal Year 2001 Performance Plans
A letter report issued by the General Accounting Office with an abstract that begins "The Government Performance and Results Act calls for agencies to address human capital in the context of performance-based management. The act requires that annual performance plans describe how agencies will use their human capital to accomplish their goals and objectives. Designing, implementing, and maintaining a strategic human capital management focus are critical to maximizing performance and ensuring that government is accountable to the American people. GAO found that the human capital challenges described in fiscal year 2001 performance plans reflected the different levels of attention agencies are to pay this critical issue. GAO contends that the breadth, depth, and specificity of many related human capital goals and strategies needs to be increased. The plans' discussions of human capital increasingly need to focus on describing human capital challenges. The plans need to specify the what, why, how, and when of the strategies to address those challenges. The discussions should also better link human capital management and the agencies' strategic and program planning to maximize performance and ensure optimal resource allocation. Overall, the fiscal year 2001 plans showed that substantial opportunities exist for goals and strategies as they …
Date:
April 24, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the United States Olympic Committee for 1999, 1998, and 3-Year Period Ended 1999
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the United States Olympic Committee, for 1999 and 1998 and the three-year period ended December 31, 1999. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date:
April 27, 2001
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 82nd Airborne Division Association, Incorporated, for 1999 and 1998
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the 82nd Airborne Division Association, Incorporated, for 1999 and 1998. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date:
April 27, 2001
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 Former Members of Congress for 1999 and 1998
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Former Members of Congress for 1999 and 1998. 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:
April 27, 2001
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 American National Theater and Academy for Fiscal Years 1998-2000
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed audit reports covering the financial statements of the American National Theater and Academy for fiscal years 2000, 1999, and 1998 to determine if the audit reports complied with the financial reporting requirements of the law. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date:
April 27, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Computer-Based Patient Records: Better Planning and Oversight By VA, DOD, and IHS Would Enhance Health Data Sharing
A letter report issued by the General Accounting Office with an abstract that begins "In November 1997, the President called for the Department of Veterans Affairs (VA) and the Department of Defense (DOD) to create an interface that would allow the two agencies to share patient health information. By allowing health care providers to electronically share comprehensive patient information, computer-based patient record's (GCPR) should help VA, DOD, and the Indian Health Service (IHS) to improve the quality of care for their beneficiaries. But without a lead entity, a clear mission, and detailed planning to achieve that mission, it is difficult to monitor progress, identify project risks, and develop appropriate contingency plans to keep the project moving forward and on track. Critical project decisions were not made, and the agencies were not bound by those that were made. The VA and DOD Chief Information Officers' (CIO) action to focus on short-term deliverables and to capitalize on existing technologies is warranted and a step in the right direction. However, until problems with the two agencies' existing systems and issues regarding planning, management, and accountability are resolved, project costs will likely continue to increase and implementation of the larger GCPR effort--and its expected …
Date:
April 30, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Justice's Antitrust Division: Better Management Information Is Needed on Agriculture-Related Matters
A letter report issued by the General Accounting Office with an abstract that begins "This report reviews the Department of Justice's Antitrust Division's overall policies and procedures for carrying out its statutory responsibilities, particularly as they apply to the agriculture industry. GAO describes (1) the Division's interaction with the Federal Trade Commission (FTC) and the Department of Agriculture (USDA) with regard to antitrust matters in the agriculture industry, (2) the number of complaints and leads in the agriculture industry received by the Division for fiscal years 1997 through 1999, and (3) the number and types of closed matters in the agriculture industry for fiscal years 1997 through 1999. GAO also describes the Division's policies for and procedures for investigating potential anti-trust violations. GAO found that the Division (1) maintains a cooperative working relationship with regard to anticompetitive matters in the agriculture industry with FTC and USDA, (2) received an estimated 165 complaints and leads related to the agriculture industry in fiscal years 1997 through 1999, (3) closed 1,050 matters during that period."
Date:
April 6, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Electronic Records: Clinton Administration's Management of Executive Office of the President E-Mail System
A letter report issued by the General Accounting Office with an abstract that begins "This report discusses the facts surrounding the ability of the Clinton White House to preserve certain electronic mail (e-mail) deemed official government records. GAO found that two malfunctions occurred in the White House e-mail system that prevented official records from being properly recorded in the Automated Records Management System (ARMS). The first problem involved an anomaly with incoming Internet e-mail users of the "Mail2" e-mail server. The second problem surfaced while the contractor was trying the resolve the first problem. During its efforts to determine the cause of the Mail2 e-mail errors, the letter D was deleted from a key piece of software, causing the ARMS scanner to skip e-mail accounts of users with first names beginning with the letter D. The White House began a costly and time-consuming project to recover e-mail records that had not been effectively managed. Several factors contributed to the cost and scope of the tape restoration project, including the contractor's performance of tape management and systems maintenance and legal scrutiny of e-mail malfunctions by external authorities."
Date:
April 30, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Audit: Capitol Preservation Fund's Fiscal Years 2000 and 1999 Financial Statements
A letter report issued by the General Accounting Office with an abstract that begins "GAO audited the financial statements of the Capitol Preservation Fund for fiscal years 2000 and 1999. GAO found that the financial statements were presented fairly in conformity with U.S. generally accepted accounting principles, contained no material weaknesses in internal control over financial reporting (including safeguarding assets) and complied with the provisions of laws and regulations tested."
Date:
April 30, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Inventory: Steps the Army Can Take to Improve the Management and Oversight of Excess Ammunition
A letter report issued by the General Accounting Office with an abstract that begins "This report reviews the Department of Defense's (DOD) management practices for demilitarizing excess ammunition. Specifically, GAO evaluates (1) the extent to which the excess ammunition stockpile has been reduced and whether the liability associated with excess ammunition has been fully identified, (2) the Army's reliance on contracted demilitarization and the impact of doing so on government facilities that use similar environmentally friendly processes, and (3) the feasibility of using excess ammunition for U.S. training needs. GAO found that DOD's reported stockpile of excess ammunition has grown rather than decreased, rising from 354,000 tons in 1993 to 493,000 tons at the end of 2000. In addition, the reported stockpile does not include all excess ammunition, which understates DOD's ultimate liability for demilitarizing ammunition. In recent years, the Army has devoted 50 percent of its excess ammunition demilitarization budget to contractors that use environmentally friendly demilitarization processes. Although a congressional directive resulted in greater emphasis on contractor demilitarization, the Army began and later expanded this effort without considering the effect it would have on government facilities. With increased contractor demilitarization, the Army has retained and underutilized environmentally friendly …
Date:
April 12, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Information Related to the Scope and Complexity of the Federal Tax System
Correspondence issued by the General Accounting Office with an abstract that begins "The National Commission on Restructuring the Internal Revenue Service (IRS) recommended in 1997 that IRS simplify the tax law. The Commission reported a connection between the complexity of the Internal Revenue Code and the difficulty of administering it and taxpayer frustration with the tax system. It reported that such complexity can lead to inadvertent noncompliance, increase costs to taxpayers, and complicate tax collection. The IRS Restructuring and Reform Act of 1998 requires the Joint Committee on Taxation to report to Congress on the overall state of the federal tax system and on proposals to simplify it. This report provides information to help the Joint Committee with its study. Specifically, GAO provides information on (1) the scope and size of the code, the number of Congressionally-mandated studies of the tax system, and the amount of tax guidance and regulations issued by IRS; (2) the number and scope of IRS forms, schedules, publications, and worksheets; (3) the number of tax returns filed and people claimed on these returns, by various characteristics for selected years; and (4) the number of assistance provided to taxpayers by IRS, return preparers, and computerized software …
Date:
April 6, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
U.S. Department of Agriculture: Resolution of Discrimination Complaints Involving Farm Credit and Payment Programs
Correspondence issued by the General Accounting Office with an abstract that begins "Discrimination complaints by minority farmers who were denied benefits under the Department of Agriculture's (USDA) farm assistance programs have been a long-standing issue. In 1997, a group of African-American farmers consolidated their claims of racial discrimination in farm lending and benefit programs into one class action suit against USDA. In April 1999, a federal district court approved a consent decree to settle the suit that included a framework for resolving the individual claims. This correspondence examines (1) the status of claims under the class action settlement and (2) the results of the Department's efforts to resolve discrimination complaints by minority farmers through its administrative processes. GAO found that the consent decree provides for various parties outside the federal government to decide on the individual claims on the basis of information submitted by the claimants and USDA. Although USDA participates in the process, it does not make decisions on the individual claims. As of January 2001, more than 25,000 people had filed claims under the consent decree. At the same time, however, more than 3,600 claimants were rejected as not being eligible class members, and more than 7,900 who …
Date:
April 12, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federal Buildings: Funding Repairs and Alterations Has Been a Challenge--Expanded Financing Tools Needed
A letter report issued by the General Accounting Office with an abstract that begins "The General Services Administration (GSA), the federal government's real property manager, it is responsible for identifying, funding, and completing needed repairs and alterations at federal buildings. This report examines (1) GSA's process for assessing and selecting prospectus-level major repair and alteration design projects for funding, (2) the obstacles that impede GSA from satisfying its repair and alteration requirements, and (3) the consequences associated with deferring needed repairs and alterations at selected buildings. GAO found that in fiscal year 2001, GSA assessed the merits of 27 prospectus-level repair and alteration design projects and recommended 12 for funding. These projects were selected by a multifaceted process that relied on empirical data and professional judgment coupled with specific selection criteria and computer analysis that compared competing projects. GSA explained its decisions when it recommended lower-ranked projects for repairs. However, because of insufficient funding, those projects were placed on GSA's growing repair and alteration inventory. GSA has faced long-standing obstacles, including inadequate program data, the lack of a multiyear repair and alteration plan, and limited funding, in reducing this multibillion-dollar inventory. In addition, funding limitations remain a major obstacle. Delaying …
Date:
April 12, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
IRS Telephone Assistance: Quality of Service Mixed in the 2000 Filing Season and Below IRS' Long-Term Goal
A letter report issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service (IRS) must significantly improve telephone assistance if it is to meet its long-term goal of providing world-class customer service to the tens of millions of taxpayers who call. Although IRS has tried to analyze its performance and identify ways to improve, these efforts have been incomplete. IRS' analyses did not cover all of the key management decisions and other key factors that affect telephone performance. Designing and conducting a comprehensive analysis of the key management decisions and other key factors that affect telephone performance in each filing season will be difficult because the factors that affect performance are multiple and interrelated. However, without a more comprehensive analysis of the factors that affect performance, IRS lacks the information it needs to make decisions to improve performance."
Date:
April 6, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Electronic Warfare: The Army Can Reduce Its Risks in Developing New Radar Countermeasures System
A letter report issued by the General Accounting Office with an abstract that begins "The Army is acquiring a new, state-of-the-art radar countermeasures system--called the Suite of Integrated Radio Frequency Countermeasures to help helicopters and other aircraft identify, track, and defeat radar-guided missiles in complex electronic environments where many radar systems could be operating simultaneously. The Army has identified software and hardware modification needed for its new radar countermeasures system. The Army expects that future tests will enable it to determine whether the modified software performs as required before the planned low-rate initial production decision in early 2002. However, the testing of the modified hardware is not scheduled for completion until September 2002. By deferring low-rate initial production decision, the Army would reduce the risk of incurring anticipated costs to retrofit articles if the system does not work as expected."
Date:
April 30, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Status Update of the New 155mm Lightweight Howitzer
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the progress of the new 155mm Lightweight Howitzer program. GAO found that since July 2000, all key program milestones have continued to slip. Only the initial fielding date for the howitzer remains unchanged. Since July 2000, the total program cost estimates have increased from $1,129.9 million to $1,250.2 million, an increase of $120.3 million. In addition, GAO found four technical problems yet to be addressed in the program: (1) cracking of the spades used to anchor the howitzer, (2) loose spade latches that create difficulties in removing the spades from the ground, (3) the spade damper--a device intended to help the spade dig into the soil to stabilize the gun--does not work properly in all soil types, and (4) the durability of the optical sight being developed for the gun. Design solutions have been identified for each of these problems, according to the Army-Marine Corps Lightweight Howitzer Joint Program Office. These design changes have not been fully incorporated and field tested to date."
Date:
April 10, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Evaluation of Steps Taken to Address the Problem of Unpaid Arbitration Awards
Correspondence issued by the General Accounting Office with an abstract that begins "The Securities and Exchange Commission (SEC) and securities self-regulatory organizations have taken actions that should help reduce the occurrence of unpaid arbitration awards. However, more time is needed to assess the effectiveness of the actions taken to date. Although recent data suggest that the percentage of unpaid awards has decreased, this data was limited to a very short time span. That data also showed that the problem of unpaid awards was still primarily due to broker-dealers and individual brokers leaving the securities industry without paying awards. The National Association of Securities Dealers-Dispute Resolution, Inc., has developed rules and procedure changes to help address this problem. SEC also plans to continue to monitor the payment of awards and, if nonpayment continues to be a problem, consider other approaches. Insurance coverage of unpaid awards, as proposed by Texas securities attorney William S. Shepherd, could impose additional costs on investors and other market participants and would need to be carefully examined."
Date:
April 27, 2001
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 National Fund for Medical Education for 1999
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Fund for Medical Education for 1999. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date:
April 27, 2001
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 Non Commissioned Officers Association of the United States of America, Inc. for 1999 and 1998
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Non Commissioned Officers Association of the United States of America, Inc., for 1998 and 1999. GAO found no reportable instances of noncompliance with the requirements of the law. 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:
April 27, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
DOD Disability: Overview of Compensation Program for Service Members Unfit for Duty
A briefing report issued by the General Accounting Office with an abstract that begins "This report provides information on the Department of Defense's (DOD) disability severance program, which provides a lump-sum payment for service members with a disability. GAO found that the administration of disability severance, like medical retirement pay, follows service-specific procedures using DOD guidance. The services assess members' fitness for duty along a scale ranging from 0 to 100 percent in gradations of 10. Members unfit for duty who have 20 or more years of military service with any disability rating or who are assigned a disability rating of 30 percent or higher receive medical retirement payment. In contrast, the lump-sum disability severance payment is made to members unfit for duty who have less than 20 years of military service and who are assigned a disability rating less than 30 percent. In fiscal year 2000, the number of assessments resulting in disability severance payment was more than double the number of assessments resulting in medical retirement. The services and DOD could not provide GAO with data on how much it costs to make disability decisions or issue payments or how long it takes. DOD does not provide special …
Date:
April 27, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Rural Development: Assessment of Data Used to Support Non-Housing Direct Loan Programs Subsidy Cost Estimates
Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Agriculture's Rural Development Service (RDS) long-standing problems with estimating the cost of its credit programs in accordance with the Federal Credit Reform Act of 1990 and federal accounting standards continues to be a major factor in preventing Agriculture from achieving an unqualified opinion on its consolidated financial statements. This correspondence focuses on RDS's efforts to improve its credit program cost estimates for its major non-housing direct loan programs. Reliable data is essential if RDS is to prepare reasonable subsidy cost estimates. GAO found that the data in RDS's three loan accounting systems that are used to calculate key cash flow assumptions for the major non-housing direct loan programs are generally accurate. The assumptions that RDS has determined to be key for calculating the subsidy cost estimates for these programs are the average borrower interest rate and average loan term. For this program, RDS staff identified the average borrower interest rate as the key cash flow assumption."
Date:
April 10, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Internal Revenue Service--Status of the Modernized Research Operations
Correspondence issued by the General Accounting Office with an abstract that begins "Since 1998, the Internal Revenue Service (IRS) has been undergoing a major effort to modernize its overall structure. This report examines the status of the IRS' efforts to improve its research operations. GAO discusses the (1) steps IRS has taken to modernize its research operations since October 1, 2000, (2) areas of concern raised in past reports and studies of IRS research operations, and (3) status of IRS' efforts to address these concerns within the new research operations. GAO found that IRS has completed the creation of research units within each of its operational divisions to work together collaboratively and has continuously placed staff in key leadership positions. IRS is just beginning its efforts to address past areas of concern. Challenges involving research leadership, human capital, organizational infrastructure, systems and data management, customer focus, and performance measures must still be addressed."
Date:
April 26, 2001
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 Congressional Medal of Honor Society of the United States of America for 1999
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Congressional Medal of Honor Society of the United States of America for 1999 to determine whether the audit report complied with the financial reporting requirements of the law. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinion that the financial statements of the corporation were presented fairly on a modified cash basis of accounting."
Date:
April 27, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library