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Southwest Retort, Volume 53, Number 6, February 2001 (open access)

Southwest Retort, Volume 53, Number 6, February 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: February 2001
Creator: American Chemical Society. Dallas/Fort Worth Section.
Object Type: Journal/Magazine/Newsletter
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Military Order of the Purple Heart of the United States of America, Inc., for Fiscal Years 1997-2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Military Order of the Purple Heart of the United States of America, Inc., for Fiscal Years 1997-2000

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Military Order of the Purple Heart of the United States of America, Inc., for fiscal years ended 2000, 1999, 1998, and 1997. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit reports included the auditors' opinions that the corporation's financial statements were presented fairly in accordance with generally accepted accounting principles."
Date: February 20, 2001
Creator: United States. General Accounting Office.
Object Type: Text
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
Information Security: Advances and Remaining Challenges to Adoption of Public Key Infrastructure Technology (open access)

Information Security: Advances and Remaining Challenges to Adoption of Public Key Infrastructure Technology

A chapter report issued by the General Accounting Office with an abstract that begins "The federal government must overcome several major challenges before public key infrastructure (PKI) technology can be widely and effectively used. These challenges include providing interoperability among agency PKIs, ensuring that PKI implementations can support a potential large scale of users, reducing the cost of building PKI systems, setting policies to maintain trust levels among agencies, and establishing training programs for users at all levels. Although such challenges are difficult to overcome in the near term, the federal government can take steps to better assist agencies develop and implement PKIs that may eventually be interconnected into a federal governmentwide system. The recent effort to develop a Federal Bridge Certification Authority (FBCA) is an excellent first step in this direction, but this effort lacks the context of a well-defined program plan for the government as well as key policy and technical standards. Establishing a federal PKI management framework could facilitate and accelerate participation in the FBCA as well as overall federal adoption of key technology for enabling electronic government."
Date: February 26, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: Readiness of the Marine Corps' V-22 Aircraft for Full-Rate Production (open access)

Defense Acquisitions: Readiness of the Marine Corps' V-22 Aircraft for Full-Rate Production

Correspondence issued by the General Accounting Office with an abstract that begins "GAO concludes that the V-22 program is not ready for full-rate production. This conclusion is based on two factors. First, GAO's "best practices" work has identified practices used by successful commercial and defense programs to develop and produce quality products in significantly less time and at lower costs. GAO reviews of major weapons systems have shown that failure to follow these practices results in cost increases, schedule delays, and performance problems. Second, GAO analyzed Department of Defense (DOD) assessments and data on the V-22 program and interviewed DOD officials. As a result of GAO's findings, DOD postponed the full-rate production of the V-22 aircraft until the risks have been mitigated."
Date: February 20, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Endangered Species Act: Fee-Based Mitigation Arrangements (open access)

Endangered Species Act: Fee-Based Mitigation Arrangements

Correspondence issued by the General Accounting Office with an abstract that begins "The Endangered Species Act seeks to protect affected species and their habitats from the activities of federal agencies and individual landowners. If a landowner plans to engage in an activity that may harm endangered species or their habitats, the landowner may prepare a Habitat Conservation Plan that may include paying a fee to a third party to ensure that the affected species is protected. GAO reviewed (1) the various types of fee-based mitigation arrangements currently used by the Fish and Wildlife Service, (2) who selects the alternative used to mitigate adverse impacts, (3) the Service's role in setting fees and land exchange ratios, and (4) how the Service ensures that fees are used as intended and that desired mitigation results are achieved. GAO found that (1) eight types of fee-based arrangements are now at the locations GAO visited, seven of which require the landowner to act; (2) the landowner is ultimately responsible for deciding whether to use a fee-based mitigation arrangement after considering its advantages and disadvantages; (3) the Service's level of involvement in setting fees and establishing land exchange ratios varies by project and type of arrangement; …
Date: February 15, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Personnel Appeals Board: Annual Report, 1999-2000 (open access)

Personnel Appeals Board: Annual Report, 1999-2000

Other written product issued by the General Accounting Office with an abstract that begins "GAO published a report describing the activities of the Personnel Appeals Board, its Office of General Counsel, and its Office of Equal Employment Opportunity Oversight during the last two fiscal years."
Date: February 15, 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 Council of Learned Societies for Fiscal Years 1997-1999 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the American Council of Learned Societies for Fiscal Years 1997-1999

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the American Council of Learned Societies' financial statement audit reports to determine whether it complied with the financial reporting requirements of the law. GAO found no reportable instances of noncompliance, and 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 20, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Food Stamp Program: Implementation of the Employment and Training Program for Able-Bodied Adults Without Dependents (open access)

Food Stamp Program: Implementation of the Employment and Training Program for Able-Bodied Adults Without Dependents

Correspondence issued by the General Accounting Office with an abstract that begins "Recent legislation increased funding for food stamp employment and training programs from fiscal year 1998 through fiscal year 2002, when the Food Stamp Program is scheduled to be reauthorized. To qualify for these additional federal funds, states must maintain their state-funded expenditures for employment and training at a level no lower than in fiscal year 1996; these additional funds are referred to as maintenance-of-efforts funds. The act requires that at least 80 percent of all employment and training funds be spent on able-bodied adults without dependents (ABAWD). The law also gives the states the option to exempt from the work requirement up to 15 percent of their ABAWD population not residing in a waived area or otherwise exempted from the work requirement. GAO examined (1) the trends in ABAWD participation in the Food Stamp Program, including recent data on ABAWDs who are living in waived areas, exempted from work requirements, participating in qualifying employment and training activities, or working, and (2) the extent to which the states have used employment and training program funding. GAO found that ABAWD participation in the Food Stamp Program has dropped rapidly since …
Date: February 27, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Executive Guide: Maximizing the Success of Chief Information Officers: Learning From Leading Organizations (Supersedes AIMD-00-83) (open access)

Executive Guide: Maximizing the Success of Chief Information Officers: Learning From Leading Organizations (Supersedes AIMD-00-83)

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes AIMD-00-83, Executive Guide: Maximizing the Success of Chief Information Officers (Exposure Draft), March 2000. This guide is intended to assist federal agencies in maximizing the success of chief information officers (CIO). Principles and practices gleaned from the case studies presented in this guide offer concrete suggestions on what agency executives can do to ensure the effectiveness of their CIO organizations. The specific key conditions and strategies described in this guide can be used as suggestions for federal CIOs to apply or adapt to their environments, where appropriate."
Date: February 1, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Federal Unemployment Taxes (open access)

Applying Agreed-Upon Procedures: Federal Unemployment Taxes

Correspondence issued by the General Accounting Office with an abstract that begins "GAO performed procedures to determine whether the net federal unemployment tax revenue distributed to the Unemployment Trust Fund for fiscal year 2000 is supported by the underlying records. The procedures GAO agreed to perform include (1) detailed tests of transactions that represent the underlying basis of amounts distributed to the UTF and (2) a review of key reconciliations of the Internal Revenue Service records to those of the Department of the Treasury."
Date: February 26, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes

Correspondence issued by the General Accounting Office with an abstract that begins "GAO assisted the Department of Transportation determine whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for fiscal year 2000 was supported by the underlying records. GAO agreed to (1) perform detailed tests of transactions that represent the underlying basis of amounts distributed to AATF, (2) review the Internal Revenue Service's (IRS) quarterly AATF certifications, (3) review the Department of the Treasury Financial Management Service adjustments to AATF for FY 2000, (4) review the Office of Tax Analysis process for estimating amounts to be distributed to AATF for the fourth quarter of FY 2000, (5) compare net excise tax distributions to AATF during FY 2000 and amounts reported in the financial statements prepared by the Bureau of the Public Debt for AATF and the Federal Aviation Administration's consolidated financial statements, and (6) review key reconciliations of IRS records to Treasury records."
Date: February 26, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Internal Control Management and Evaluation Tool: Exposure Draft (Superseded by GAO-01-1008G) (open access)

Internal Control Management and Evaluation Tool: Exposure Draft (Superseded by GAO-01-1008G)

Guidance issued by the General Accounting Office with an abstract that begins "This publications has been superseded by GAO-01-1008G, Internal Control Management and Evaluation Tool, August 2001. The Federal Managers' Financial Integrity Act of 1982 required that GAO issue standards for internal control in the federal government, which it did in 1983. However, changes in information technology, human capital management issues, and financial management-related legislation prompted GAO to revise the standard and issue another internal control guide. (See GAO/AIMD-00-21.3.1, November 1999.) These standards provide the overall framework for establishing and maintaining internal control and for identifying and addressing major performance challenges and areas at greatest risk for fraud, waste, abuse, and mismanagement. GAO is issuing this management and evaluation tool, which is based on GAO's internal control guide, to help agencies maintain or implement effective internal control and, when needed, to determine what, where, and how improvements can be implemented. Although this tool is not required to be used, it is intended to provide a systematic, organized, and structured approach to assessing the internal control structure."
Date: February 1, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
A Practical Guide to Federal Enterprise Architecture, Version 1.0 (Extended by GAO-03-584G) (open access)

A Practical Guide to Federal Enterprise Architecture, Version 1.0 (Extended by GAO-03-584G)

Guidance issued by the General Accounting Office with an abstract that begins ""
Date: February 2, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Tactical Aircraft: Modernization Plans Will Not Reduce Average Age of Aircraft (open access)

Tactical Aircraft: Modernization Plans Will Not Reduce Average Age of Aircraft

A briefing report issued by the General Accounting Office with an abstract that begins "As the Department of Defense (DOD) enters the 21st century, the average ages of its weapon systems and equipment are increasing, primarily because DOD has not routinely replaced items bought during the Cold War. According to DOD officials, the aging of weapon systems and equipment reduce readiness. To keep pace with the maintenance required for aging systems and equipment, the military services have diverted funds from modernization accounts to operating and support accounts. DOD faces major challenges as it continues to implement its current tactical aircraft modernization plans. The Navy and the Air Force will be inable to procure enough new tactical aircraft to reduce the average age of tactical aircraft. During the next 11 years, the average age will continue to increase, especially in the Air Force. The upcoming Quadrennial Defense Review provides an opportunity to assess whether the issue of aging requires concerted attention."
Date: February 9, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Nuclear Cleanup: Progress Made at Rocky Flats, but Closure by 2006 Is Unlikely, and Costs May Increase (open access)

Nuclear Cleanup: Progress Made at Rocky Flats, but Closure by 2006 Is Unlikely, and Costs May Increase

A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed several aspects of the Department of Energy's (DOE) Rocky Flats Environmental Technology site cleanup and closure plan. Specifically, GAO reviewed (1) the status and cost of the Rocky Flats closure project, (2) the likelihood that the site will be closed by 2006, and (3) the management actions needed, if any, to improve the likelihood of the project's success. GAO found that in the more than five years that it has been the major contractor at the Rocky Flats site, Kaiser-Hill has made significant progress toward cleaning up the site, but the majority of the work--and the most complicated--remains to be done. Because of the project's difficulty, DOE entered into a cost-plus-incentive-fee contract with Kaiser-Hill. If completed on time, the project will cost about $7.5 billion from the signing of the first cleanup contract with Kaiser-Hill in July 1995 through the 2006 closure date, and about $1.4 billion more thereafter, for such activities as site monitoring and maintenance and for contractor employees' retirement benefits. These overall costs will increase if additional work is required or the 2006 target date is not achieved. Kaiser-Hill and DOE …
Date: February 28, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for The American Society of International Law for 1997-1999 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for The American Society of International Law for 1997-1999

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the American Society of International Law's financial statement audit reports to determine whether it complied with the financial reporting requirements of the law. GAO found no reportable instances of noncompliance, and the audit report included the auditors' opinions that the corporation's financial statements were presented fairly in accordance with generally accepted accounting principles."
Date: February 20, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Senate Office of Public Records Revolving Fund Review Procedures (open access)

Senate Office of Public Records Revolving Fund Review Procedures

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed whether the Senate Office of Public Records revolving fund's reported fiscal year (FY) 2000 receipts and disbursements and fund balances at the beginning and end of the review period were complete and accurate. GAO found that FY 2000 cash receipts for the Senate Office of Public Records were supported by appropriate documentation and were accurately recorded, summarized, and reported in the Senate Disbursement Office's monthly Statement of Funding Authorization and Expense Activity reports. GAO also found an undocumented gap in the prenumbered official receipt documents. The Senate Office of Public Records explained that the gap resulted from replacing missing receipt stock with receipt stock that began with a different sequential number. GAO confirmed that even though official receipt stock was missing, it was never used to support FY 2000 cash receipts. GAO also found that all FY 2000 cash disbursements from the Senate Office of Public Records revolving fund were certified, authorized, and sanctioned prior to payment. Finally, GAO found that the Office had not routinely done reconciliations between its records and those of the Senate Disbursement Office."
Date: February 20, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes

Correspondence issued by the General Accounting Office with an abstract that begins "GAO assisted the Department of Transportation determine whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year 2000 was supported by the underlying records. GAO agreed to (1) perform detailed tests of transactions that represent the underlying basis of amounts distributed to HTF, (2) review the Internal Revenue Service's (IRS) quarterly HTF certifications, (3) review the Financial Management Service adjustments to HTF for FY 2000, (4) review the Office of Tax Analysis process for estimating amounts to be distributed to HTF for the fourth quarter of FY 2000, (5) compare net excise tax distributions to the HTF during FY 2000 and amounts reported in the financial statements prepared by the Bureau of Public Debt for HTF and HTF's financial statements, and (6) review key reconciliations of IRS records to Treasury records."
Date: February 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 Foundation of the Federal Bar Association for Fiscal Years 1998 and 1997 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for The Foundation of the Federal Bar Association for Fiscal Years 1998 and 1997

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the Foundation of the Federal Bar Association's financial statement audit reports to determine whether it complied with the financial reporting requirements of the law. GAO found no reportable instances of noncompliance, and the audit report included the auditors' opinions that the corporation's financial statements were presented fairly in accordance with generally accepted accounting principles."
Date: February 20, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Motor Fuels: Gasoline Prices in Oregon (open access)

Motor Fuels: Gasoline Prices in Oregon

Correspondence issued by the General Accounting Office with an abstract that begins "This correspondence provides information on (1) factors affecting retail gasoline prices in Oregon, including transportation costs, taxes, costs of full service, and other supply and demand conditions and (2) how gasoline price trends in Portland, Oregon, compare with trends in other West Coast cities. GAO identified several factors affecting gasoline prices in Oregon, including (1) higher-than-average costs associated with transporting gasoline from refiners to consumers because Oregon has no refining capability and a greater proportion of its gasoline demand comes from rural driving, (2) higher-than-average state gasoline taxes, and (3) a prohibition on self-service gasoline stations. GAO also found that although Portland's gas prices differ from those of Los Angeles, San Francisco, and Seattle, all four cities responded similarly to rapid price changes. Retail prices in all four cities follow similar patterns with respect to major periods of price increases and decreases."
Date: February 23, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Budget Issues: Incremental Funding of Capital Asset Acquisitions (open access)

Budget Issues: Incremental Funding of Capital Asset Acquisitions

Correspondence issued by the General Accounting Office with an abstract that begins "This report identifies civilian nondefense agency capital projects with estimated costs of $175.6 billion, based on agency budget justifications and other data. Costs for incrementally funded and high technology civilian projects are estimated at $154.7 billion. Of this amount, $78.5 billion in budget authority has been provided through fiscal year 2000, leaving $76.2 billion of budget authority still required after fiscal year 2000 to complete these projects, a requirement that constitutes a claim on discretionary spending in future years. About half of the $154.7 billion is for high technology projects. Because some capital projects have unknown funding requirements beyond the fiscal year 2001 request, the remaining budget authority needed to complete all projects exceeds the $76.2 billion identified and assumes no further cost growth. This budget authority relates only to civilian projects. Department of Defense spending for capital acquisitions is generally fully funded; its fiscal year 1999 capital spending totaled almost $53 billion. If the Navy shipbuilding and conversion account were to be moved from full to incremental funding for a given period of time, this would not allow the Navy to procure more ships for a given …
Date: February 26, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Mortgage Financing: FHA's Fund Has Grown, but Options for Drawing on the Fund Have Uncertain Outcomes (open access)

Mortgage Financing: FHA's Fund Has Grown, but Options for Drawing on the Fund Have Uncertain Outcomes

A letter report issued by the General Accounting Office with an abstract that begins "The Mutual Mortgage Insurance Fund has maintained an economic value of at least two percent of the Fund's insurance-in-force, as required by law. GAO's and the Department of Housing and Urban Development's (HUD) analysis show that the Fund had an economic value of $15.8 billion (3.20 percent) and $16.6 billion (3.66 percent), respectively. Given the economic value of the Fund and the state of the economy at the end of fiscal year 1999, a two-percent capital ratio appears sufficient to withstand moderately severe economic downturns that could lead to worse-than-expected loan performance. However, under more severe economic conditions, the economic value of two percent of insurance-in-force would not be adequate. Because of the uncertainty and professional judgment associated with this type of economic analysis, GAO cautions against relying on one estimate or even a group of estimates to determine the adequacy of the Fund's reserves over the longer term. HUD could exercise several options under current legislative authority to reduce the capital ratio for the Fund. It is difficult, however, to reliably measure the impact of policy changes on the Fund's capital ratio and Federal Housing …
Date: February 28, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Contract Management: No DOD Proposal to Improve Contract Service Costs Reporting (open access)

Contract Management: No DOD Proposal to Improve Contract Service Costs Reporting

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) has not developed a proposal to improve the accuracy of the reporting of contract service costs. Without accurate and reliable information, Congress cannot effectively use the information reported for DOD in the President's budget as it drafts and passes laws that affect spending. Last year, DOD agreed to develop a proposal to resolve this problem. GAO was told recently that DOD's momentum to develop a written proposal had subsided."
Date: February 16, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library