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[Memorandum of Meeting: Rock Island Arsenal, Illinois, July 22, 2005]
Memorandum of Meeting with Rock Island Arsenal community representatives regarding recommendations for Rock Island Arsenal located in the Quad Cities between Illinois and Iowa.
Date:
July 22, 2005
Creator:
United States. Defense Base Closure and Realignment Commission.
Object Type:
Text
System:
The UNT Digital Library
[Memorandum of Meeting: Pittsburgh International Airport Air Reserve Station, Pennsylvania, July 22, 2005]
Memorandum of meeting with representatives of Pittsburgh Air Reserve Station regarding recommended closure of Pittsburgh International Airport Air Reserve Station.
Date:
July 22, 2005
Creator:
United States. Defense Base Closure and Realignment Commission.
Object Type:
Text
System:
The UNT Digital Library
Letters from concerned citizens to the BRAC Commission
Community Correspondence - Letters from concerned citizens of Niagara Falls Air Force Reserve base to the BRAC Commission regarding the base closure.
Date:
July 22, 2005
Creator:
unknown
Object Type:
Letter
System:
The UNT Digital Library
BRAC 2005 Infrastructure Executive Council (IEC) Meeting Minutes of April 18, 2005
DISREGARD RESTRICTION HEADER AND FOOTER - Briefing Includes: Process Overview, ASD Health Affairs, Proposed BRAC Commission Schedule, Rollout Plan, Report Outline, Quantifying Results, Decision Briefing, and Military Value Choices.
Date:
July 22, 2005
Creator:
United States. Department of Defense.
Object Type:
Text
System:
The UNT Digital Library
Issues Regarding a National Land Parcel Database
This report provides a summary of some of the issues regarding the creation of a national land parcel database, or cadastre. The report identifies some of the perceived needs for a national cadastre, legislative and administrative options that could lead to a national land parcel database, and some of the challenges and concerns. The report also summarizes and briefly discusses recommendations in a 2007 National Research Council (NRC) report that concluded "...a national approach is necessary to provide a rational and accountable system of property records."
Date:
July 22, 2009
Creator:
Folger, Peter
Object Type:
Report
System:
The UNT Digital Library
Financial Audit: The Department of Veterans Affairs' 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 Veterans Affairs' (VA) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by VA are sufficient to help support Treasury and …
Date:
July 22, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Financial Markets Regulation: Financial Crisis Highlights Need to Improve Oversight of Leverage at Financial Institutions and across System
A letter report issued by the Government Accountability Office with an abstract that begins "The Emergency Economic Stabilization Act directed GAO to study the role of leverage in the current financial crisis and federal oversight of leverage. GAO's objectives were to review (1) how leveraging and deleveraging by financial institutions may have contributed to the crisis, (2) regulations adopted by federal financial regulators to limit leverage and how regulators oversee compliance with the regulations, and (3) any limitations the current crisis has revealed in regulatory approaches used to restrict leverage and regulatory proposals to address them. To meet these objectives, GAO built on its existing body of work, reviewed relevant laws and regulations and academic and other studies, and interviewed regulators and market participants."
Date:
July 22, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Audit: The Environmental Protection Agency'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 Environmental Protection Agency's (EPA) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by EPA are sufficient to help support Treasury and OMB's …
Date:
July 22, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Financial Audit: The United States Agency for International Development'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 United States Agency for International Development's (USAID) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by USAID are sufficient to help support …
Date:
July 22, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
DOD Business Systems Modernization: Long-Standing Weaknesses in Enterprise Architecture Development Need to Be Addressed
A letter report issued by the Government Accountability Office with an abstract that begins "The Ronald W. Reagan National Defense Authorization Act for Fiscal Year 2005 directed the Department of Defense (DOD) to develop, by September 2005, a well-defined business enterprise architecture (BEA) and a transition plan. GAO has made numerous recommendations to assist the department in successfully doing so. As part of ongoing monitoring of the architecture, GAO assessed whether the department had (1) established an effective governance structure; (2) developed program plans, including supporting workforce plans; (3) performed effective configuration management; (4) developed well-defined BEA products; and (5) addressed GAO's other recommendations."
Date:
July 22, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Audit: The Federal Communications Commission'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 Federal Communications Commission's (FCC) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by FCC are sufficient to help support Treasury and OMB's …
Date:
July 22, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Clean Water Act: Improved Resource Planning Would Help EPA Better Respond to Changing Needs and Fiscal Constraints
A letter report issued by the Government Accountability Office with an abstract that begins "Federal and state fiscal constraints may jeopardize past and future accomplishments resulting from the Clean Water Act (the act). In this environment, it is important to manage available resources as efficiently as possible and to identify future human capital needs, including the size of the workforce and its deployment across the organization. GAO was asked to determine (1) the extent to which the Environmental Protection Agency's (EPA) process for budgeting and allocating resources considers the nature and distribution of its Clean Water Act workload and (2) the actions EPA is taking to improve resource planning and the challenges the agency faces in doing so."
Date:
July 22, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Border Patrol: Available Data on Interior Checkpoints Suggest Differences in Sector Performance
A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Border Patrol, a component of the U.S. Customs and Border Protection (CBP) agency, a part of the Department of Homeland Security (DHS), aims to apprehend persons who illegally enter the United States between official ports of entry, including potential terrorists, aliens, and contraband smugglers, thereby deterring or stopping illegal activity. The Patrol operates permanent and tactical (temporary) interior traffic checkpoints on major and secondary U.S. roads, mainly in the southwest border states where most illegal entries occur, as part of a multi-layer strategy to maximize detection and apprehension of illegal entrants. This report addresses (1) the role of interior checkpoints in the Patrol's strategy; (2) what is known about checkpoint costs and benefits; and (3) how checkpoints are evaluated and what performance measures indicate regarding their effectiveness."
Date:
July 22, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Audit: The Pension Benefit Guaranty Corporation'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 Pension Benefit Guaranty Corporation's (PBGC) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by PBGC are sufficient to help support Treasury and …
Date:
July 22, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Financial Audit: The National Credit Union Share Insurance Fund's 2003 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 National Credit Union Administration's (NCUA) National Credit Union Share Insurance Fund's (NCUSIF) fiscal year 2003 management representation letter. Our objective is to help ensure that future management representation letters submitted by VA …
Date:
July 22, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Financial Audit: The Department of Housing and Urban Development'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 Housing and Urban Development's (HUD) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by HUD are sufficient to help support …
Date:
July 22, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
DCAA Audits: Allegations That Certain Audits at Three Locations Did Not Meet Professional Standards Were Substantiated
A letter report issued by the Government Accountability Office with an abstract that begins "The Defense Contract Audit Agency (DCAA) under the Department of Defense (DOD) Comptroller plays a critical role in contractor oversight by providing auditing, accounting, and financial advisory services in connection with DOD and other federal agency contracts and subcontracts. DCAA has elected to follow generally accepted government auditing standards (GAGAS). These standards provide guidelines to help government auditors maintain competence, integrity, objectivity, and independence in their work. GAO investigated hotline complaints it received related to alleged failures to comply with GAGAS on 14 DCAA audits. Specifically, it was alleged that (1) working papers did not support reported opinions, (2) supervisors dropped findings and changed audit opinions without adequate evidence, and (3) sufficient work was not performed to support audit conclusions and opinions. GAO also investigated issues related to the quality of certain forward pricing reports. GAO investigators interviewed over 50 individuals, reviewed the working papers and related documents for 14 audits issued from 2003 through 2007 by two DCAA field offices, and reviewed documentation on audit issues at a third DCAA office. GAO did not reperform the audits to validate the completeness and accuracy of DCAA's …
Date:
July 22, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Audit: The Department of Agriculture'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 United States Department of Agriculture's (USDA) fiscal year 2004 management representation letter. Our objective is to help ensure that future management representation letters submitted by USDA are sufficient to help support Treasury …
Date:
July 22, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Money Laundering: Extent of Money Laundering through Credit Cards Is Unknown
A letter report issued by the General Accounting Office with an abstract that begins "Money laundering is a serious issue; an estimated $500 billion are laundered annually. The extent to which money laundering through credit cards may be occurring, however, is unknown. Bank regulators, credit card industry representatives, and law enforcement officials interviewed by GAO indicated that credit card accounts were not likely to be used in the initial stage of money laundering, when illicit cash is first placed into the financial system, because the industry generally restricts cash payments. Industry representatives reported that, in their view, the banks' application screening processes, systems to monitor fraud, and policies restricting cash payments made credit cards less vulnerable to money laundering. At the time of GAO's review, the primary regulatory oversight mechanism to ensure the adequacy of anti-money laundering programs was the Bank Secrecy Act examination, which applies in the credit card industry to issuing and acquiring banks. The regulators said that the issuing banks' application screening process, fraud monitoring systems, and policies restricting cash payments lowered the risk of money laundering through credit cards."
Date:
July 22, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Securities Markets: Preliminary Observations on the Use of Subpenny Pricing
Testimony issued by the Government Accountability Office with an abstract that begins "In 2001, U.S. stock and options markets, which had previously quoted prices in fractions, began quoting in decimals. Since then, various positive and negative effects have been attributed to the transition to decimal pricing. As part of this transition, the major stock markets chose one penny ($.01) as the minimum price variation for quoting prices for orders to buy or sell. However, some electronic trading systems allowed their customers to quote in increments of less than a penny (such as $.001). The use of subpenny prices for securities trades has proved controversial and the Securities and Exchange Commission (SEC) has proposed a ban against subpenny quoting for stocks priced above one dollar across all U.S. markets. As part of ongoing work that examines a range of issues relating to decimal pricing, GAO reviewed (1) how widely subpenny prices are used and by whom, (2) the advantages and disadvantages of subpenny pricing cited by market participants, and (3) market participants' reactions to SEC's proposed ban."
Date:
July 22, 2004
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Gender Issues: Women's Participation in the Sciences Has Increased, but Agencies Need to Do More to Ensure Compliance with Title IX
A letter report issued by the Government Accountability Office with an abstract that begins "Title IX of the Education Amendments of 1972 extended protections against sex discrimination to students and employees at institutions receiving federal assistance for educational programs or activities. In the 32 years since Title IX was enacted, women have made significant gains in many fields, but much attention has focused on women's participation in the sciences. Because of the concern about women's access to opportunities in the sciences, which receive billions of dollars in federal assistance, this report addresses: (1) how do the Department of Education (Education), the Department of Energy (Energy), the National Aeronautics and Space Administration (NASA), and the National Science Foundation (NSF) ensure that federal grant recipient institutions comply with Title IX in math, engineering, and science; (2) what do data show about women's participation in these fields; and (3) what promising practices exist to promote their participation?"
Date:
July 22, 2004
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
District of Columbia: Federal Funds for Foster Care Improvements Used to Implement New Programs, but Challenges Remain
A letter report issued by the Government Accountability Office with an abstract that begins "To help improve foster care in the District of Columbia, the Congress provided $14 million for fiscal year 2004 to the Child and Family Services Agency (CFSA), the Department of Mental Health (DMH), and the Metropolitan Washington Council of Governments (COG). These funds were for programs for early intervention, emergency support, and student loan repayments; computer technology upgrades, mental health services, and respite care (short-term care to provide relief for foster parents). GAO was asked to (1) assess whether the federal funds were being obligated and expended by the District government and COG consistent with provisions in the District of Columbia Appropriations Act, 2004, and the spending plans that were submitted to the Congress; (2) determine whether internal controls were operating effectively over the obligations and disbursements; and (3) assess the extent to which the District government and COG have implemented the foster care improvement programs and initiatives specified in the act and spending plans. GAO received written comments from CFSA, DMH, and COG. The agencies generally agreed with GAO's findings and conclusions."
Date:
July 22, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Student Loan Repayment Program: OPM Could Build on Its Efforts to Help Agencies Administer the Program and Measure Results
A letter report issued by the Government Accountability Office with an abstract that begins "As federal workers retire in greater numbers, agencies will need to recruit and retain a new wave of talented individuals. Agencies need to determine if the federal student loan repayment (SLR) program is one of the best ways to make maximum use of available funds to attract and keep this key talent. GAO was asked to identify (1) why agencies use or are not using the program; (2) how agencies are implementing the SLR program; and (3) what results and suggestions agency officials could provide about the program and how they view the Office of Personnel Management's (OPM) role in facilitating its use. Ten agencies were selected to provide illustrative examples of why and how agencies decided to use or chose not to use the program."
Date:
July 22, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Health Insurance: Enrollment, Benefits, Funding, and Other Characteristics of State High-Risk Health Insurance Pools
Correspondence issued by the Government Accountability Office with an abstract that begins "A growing number of states--35 as of June 2009--have created high-risk health insurance pools (HRPs) primarily to provide coverage to individuals whose health status limits their access to coverage in the private individual health insurance market. HRPs--typically state-run nonprofit associations--often contract with a private health insurance carrier to administer the pool and offer a range of health plan options to such individuals, who are commonly referred to as medically uninsurable. Plan options vary within pools and from state to state, and like the private individual market, HRPs typically impose waiting periods for coverage of preexisting conditions to discourage medically uninsurable individuals from foregoing health insurance until they require care. Because of the higher health care costs typically incurred by medically uninsurable individuals, all pools operate at a loss. Premiums for HRP health plans are higher than for plans offered to healthy individuals in the private health insurance market; however, these premiums are capped to limit enrollees' costs and are thus insufficient to cover the costs of enrollee health care claims. As a result, all HRPs supplement their revenues through various funding mechanisms, such as assessments on health insurance …
Date:
July 22, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library