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Financial Audit: Accounting and Internal Control Issues Identified During GAO's 2000 FDIC Financial Statement Audits (open access)

Financial Audit: Accounting and Internal Control Issues Identified During GAO's 2000 FDIC Financial Statement Audits

Correspondence issued by the General Accounting Office with an abstract that begins "In May 2001, GAO issued its opinions on the calendar year 2000 financial statements of the Bank Insurance Fund, Savings Association Insurance Fund, and FSLIC Resolution Fund. GAO also issued its opinion on the effectiveness of the Federal Deposit Insurance Corporation's (FDIC) internal control as of December 31, 2000, and its evaluation of FDIC's compliance with selected provisions of laws and regulations for the three funds for the year ended December 31, 2000. This report reviews the internal control weaknesses identified during GAO's audits of the 2000 financial statements, and recommends improvements to address those weaknesses. GAO found that FDIC has several internal control weaknesses related to financial reporting, including the execution of transactions. The weaknesses concern its asset valuation process and its allocation and recovery expenses. Specifically, GAO found that (1) errors in valuing receivership assets caused both overstatements and understatements in determining the allowance for loss related to receivables; (2) a calculation error in valuing equity partnership assets caused an overstatement in the allowance for loss related to other assets; and (3) incorrect operating expense amounts were allocated and recovered, which resulted in the incorrect distribution …
Date: June 28, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
FBI Official's Congressional Testimony Was Inaccurate Because He Failed to Present Certain Information That Had Been Made Available to Him About the Wen Ho Lee Investigation (open access)

FBI Official's Congressional Testimony Was Inaccurate Because He Failed to Present Certain Information That Had Been Made Available to Him About the Wen Ho Lee Investigation

Correspondence issued by the General Accounting Office with an abstract that begins "This report discusses information that the Federal Bureau of Investigation (FBI) provided to Congress on its investigation of Wen Ho Lee, a scientist formerly employed at the Los Alamos National Laboratory. GAO focuses on whether the congressional testimony of Neil J. Gallagher, Assistant Director of the FBI's National Security Committee, was false or purposely misleading. GAO found that part of Mr. Gallagher's testimony before the Senate Committee on Governmental Affairs, in which he expressed full confidence in an administrative inquiry by the Department of Energy, was inaccurate and misleading. Mr. Gallagher had ample opportunity to know and should have known that the FBI's Albuquerque Field Office had concerns about the administrative inquiry. Although GAO concluded that Mr. Gallagher's testimony was inaccurate, GAO was unable to determine whether he intentionally misled the Committee."
Date: June 28, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Medicare Contracting Reform: Opportunities and Challenges in Contracting for Claims Administration Services (open access)

Medicare Contracting Reform: Opportunities and Challenges in Contracting for Claims Administration Services

Testimony issued by the General Accounting Office with an abstract that begins "Discussions about how to reform and modernize the Medicare Program have, in part, focused on whether the structure that was adopted in 1965 is optimal today. Questions have been raised about whether the program could benefit from changes to the way that Medicare's claims processing contractors are chosen and the jobs they do. Medicare could benefit from full and open competition and its relative flexibility to promote better performance and accountability. If the current limits on Medicare contracting authority are removed, the Centers for Medicare and Medicaid Services could (1) select contractors on a competitive basis from a broader array of entities capable of performing needed program activities, (2) issue contracts for discrete program functions to improve contractor performance through specialization, (3) pay contractors based on how well they perform rather than simply reimbursing them for their costs, and (4) terminate poor performers more efficiently."
Date: June 28, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Military Personnel: Perceptions of Retention-Critical Personnel Are Similar to Those of Other Enlisted Personnel (open access)

Military Personnel: Perceptions of Retention-Critical Personnel Are Similar to Those of Other Enlisted Personnel

A letter report issued by the General Accounting Office with an abstract that begins "This report reviews the Department of Defense's 1999 broad-based survey of active duty personnel to help shed light on why servicemembers in critical occupational areas might be leaving the military. From comparing the responses of retention-critical personnel against other enlisted personnel, GAO concludes that personnel in retention-critical occupations are not being "pushed out" of the military by their experiences at a greater rate than other enlisted personnel. Rather, to the extent they possess marketable skills, it is more likely they are being "pulled out" of the military by more attractive civilian opportunities. Comparing retention-critical personnel against other enlisted personnel, GAO found that the expectations and experiences of personnel serving in retention-critical occupations were often similar to those of other enlisted personnel. Personnel in retention-critical occupations were generally as satisfied with military life as were other enlisted personnel and each group's career intentions were similar. Nearly half of both retention-critical and other enlisted personnel were satisfied with the military way of life. Perceptions of civilian life for those serving in retention-critical occupations were mixed. Overall, most enlisted personnel had a positive perception about work-related opportunities and the …
Date: June 28, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
DOD Competitive Sourcing: A-76 Program Has Been Augmented by Broader Reinvention Options (open access)

DOD Competitive Sourcing: A-76 Program Has Been Augmented by Broader Reinvention Options

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the Department of Defense's (DOD) use of the Office of Management and Budget's Circular A-76, which establishes federal policy for the performance of recurring commercial activities. DOD has been a leader among federal agencies in the use of the A-76 process and at one point planned to use the process to study more than 200,000 positions over several years. However, the number of positions planned for study has changed over time and the Department recently augmented its A-76 program with what it terms strategic sourcing. DOD has saved money through the A-76 process primarily by reducing the number of in-house positions. Yet, GAO has repeatedly found that it is extremely difficult to measure the precise amount of savings because available data has been limited and inconsistent. The lessons learned from DOD's A-76 program include the following: (1) studies have generally taken longer than initially expected, (2) studies have generally required higher costs and resources than initially projected, (3) finding and selecting functions to compete can be difficult, and (4) making premature budget cuts on the assumption of projected savings can be risky. Both government groups …
Date: June 28, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Today Cedar Hill (Duncanville, Tex.), Vol. 36, No. 15, Ed. 1 Thursday, June 28, 2001 (open access)

Today Cedar Hill (Duncanville, Tex.), Vol. 36, No. 15, Ed. 1 Thursday, June 28, 2001

Weekly newspaper published in Duncanville, Texas that includes local Cedar Hill, state, and national news along with advertising.
Date: June 28, 2001
Creator: Crooks, Kristi
Object Type: Newspaper
System: The Portal to Texas History
The Canadian Record (Canadian, Tex.), Vol. 3, No. 26, Ed. 1 Thursday, June 28, 2001 (open access)

The Canadian Record (Canadian, Tex.), Vol. 3, No. 26, Ed. 1 Thursday, June 28, 2001

Weekly newspaper from Canadian, Texas that includes local, state and national news along with extensive advertising.
Date: June 28, 2001
Creator: Ezzell, Nancy & Brown, Laurie Ezzell
Object Type: Newspaper
System: The Portal to Texas History
Bogata News (Bogata, Tex.), Vol. 91, No. 6, Ed. 1 Thursday, June 28, 2001 (open access)

Bogata News (Bogata, Tex.), Vol. 91, No. 6, Ed. 1 Thursday, June 28, 2001

Weekly newspaper from Bogata, Texas that includes local, state, and national news along with advertising.
Date: June 28, 2001
Creator: Nichols, Nanalee & Nichols, Thomas
Object Type: Newspaper
System: The Portal to Texas History
Cherokeean/Herald (Rusk, Tex.), Vol. 152, No. 19, Ed. 1 Thursday, June 28, 2001 (open access)

Cherokeean/Herald (Rusk, Tex.), Vol. 152, No. 19, Ed. 1 Thursday, June 28, 2001

Weekly newspaper from Rusk, Texas that includes local, state and national news along with extensive advertising.
Date: June 28, 2001
Creator: Whitehead, Marie
Object Type: Newspaper
System: The Portal to Texas History
Cherokeean/Herald (Rusk, Tex.), Vol. 152, No. 19, Ed. 1 Thursday, June 28, 2001 (open access)

Cherokeean/Herald (Rusk, Tex.), Vol. 152, No. 19, Ed. 1 Thursday, June 28, 2001

Weekly newspaper from Rusk, Texas that includes local, state and national news along with extensive advertising.
Date: June 28, 2001
Creator: Whitehead, Marie
Object Type: Newspaper
System: The Portal to Texas History
Hydrodynamic Modeling of a Multi-Pulse X-Ray Converter Target for DARHT - II (open access)

Hydrodynamic Modeling of a Multi-Pulse X-Ray Converter Target for DARHT - II

In phase two of the Dual-Axis Radiographic Hydrodynamic Test facility (DARHT-II), four electron beam pulses of variable pulse length strike an X-ray converter target to produce time-resolved X-ray image. An important requirement for the converter target is to minimize the hydrodynamic expansion of the converter material so that there is enough material to generate the required X-ray dose for all four pulses. Minimizing the hydrodynamic expansion is also important from the standpoint of beam transport. If there is too much expansion of the converter material, the spot-size of the beam will deteriorate due to the charge neutralization of the beam by the target plasma. The beam spot size can also be deteriorated by backstreaming ions. However, this effect can be minimized by placing a barrier foil in front of the target. In this paper, we present a converter target design, based on the simulations using the radiation hydrodynamics code LASNEX and the Monte Carlo radiation transport code MCNP, that can produce the required X-ray dose for all four pulses with tolerable X-ray spot size variation. Our calculations also show that the barrier foil may block the backstreaming ions for all four pulses.
Date: June 28, 2001
Creator: Ho, D. D. M.; Chen, Y. J.; Harte, J. & Young, D.
Object Type: Article
System: The UNT Digital Library
Financial Risk: An Overview of Market and Policy Considerations (open access)

Financial Risk: An Overview of Market and Policy Considerations

This report sets out a framework for considering the issue of financial risk and its regulation. First, basic concepts and the state of the art in private risk management are discussed. Then, scenarios for financial crises that may require government intervention are explored. The next section deals with the development and the shortcomings of tools available to regulators to prevent or cope with crises. The report ends with an analysis of current trends in financial markets and their implications for risk oversight.
Date: June 28, 2001
Creator: Jickling, Mark
Object Type: Report
System: The UNT Digital Library
The Albany News (Albany, Tex.), Vol. 126, No. 5, Ed. 1 Thursday, June 28, 2001 (open access)

The Albany News (Albany, Tex.), Vol. 126, No. 5, Ed. 1 Thursday, June 28, 2001

Weekly newspaper from Albany, Texas that includes local, county, and state news along with extensive advertising.
Date: June 28, 2001
Creator: Lucas, Melinda L.
Object Type: Newspaper
System: The Portal to Texas History
Polymers for Chemical Sensors Using Hydrosilylation Chemistry (open access)

Polymers for Chemical Sensors Using Hydrosilylation Chemistry

Sorbent and functionalized polymers play a key role in a diverse set of fields, including chemical sensors, separation membranes, solid phase extraction techniques, and chromatography. Sorbent polymers are critical to a number of sensor array or "electronic nose" systems. The responses of the sensors in the array give rise to patterns that can be used to distinguish one compound from another, provided that a sufficiently diverse set of sensing materials is present in the array. Figure 1 illustrates the concept of several sensors, each with a different sensor coating, giving rise to variable responses to an analyte that appear as a pattern in bar graph format. Using hydrosilylation as the bond-forming reaction, we have developed a versatile and efficient approach to developing sorbent polymers with diverse interactive properties for sensor applications. Both the chemical and physical properties of these polymers are predictable and tunable by design.
Date: June 28, 2001
Creator: Grate, Jay W.; Kaganove, Steven N. & Nelson, David A.
Object Type: Report
System: The UNT Digital Library
Femtosecond x-ray detectors via optical gating (open access)

Femtosecond x-ray detectors via optical gating

None
Date: June 28, 2001
Creator: Glover, T.E.
Object Type: Article
System: The UNT Digital Library
Chemometric Classification of Unknown Vapors by Conversion of Sensor Array Pattern Vectors to Vapor Descriptors: Extension from Mass-Transducing Sensors To Volume-Transducing Sensors (open access)

Chemometric Classification of Unknown Vapors by Conversion of Sensor Array Pattern Vectors to Vapor Descriptors: Extension from Mass-Transducing Sensors To Volume-Transducing Sensors

A new chemometric method was recently described for classifying unknowns by transforming the vector containing the responses from a multivariate detector to a vector containing descriptors of the detected analyte (Grate et al. 1999). This approach was derived for sensor arrays where each sensor's signal is proportional to the amount of vapor sorbed by a polymer on the sensor surface. In this case, the response is proportional to the partition coefficient, K, and the concentration of the vapor in the gas phase, Cv, where K is the ratio of the concentration of vapor in the sorbent polymer phase, Cs, to Cv.
Date: June 28, 2001
Creator: Grate, Jay W. & Wise, Barry M.
Object Type: Report
System: The UNT Digital Library
Timpson & Tenaha News (Timpson, Tex.), Vol. 16, No. 26, Ed. 1 Thursday, June 28, 2001 (open access)

Timpson & Tenaha News (Timpson, Tex.), Vol. 16, No. 26, Ed. 1 Thursday, June 28, 2001

Weekly newspaper from Timpson, Texas that includes local, state, and national news along with advertising.
Date: June 28, 2001
Creator: Ritch, Nancy
Object Type: Newspaper
System: The Portal to Texas History
Hondo Anvil Herald (Hondo, Tex.), Vol. 115, No. 26, Ed. 1 Thursday, June 28, 2001 (open access)

Hondo Anvil Herald (Hondo, Tex.), Vol. 115, No. 26, Ed. 1 Thursday, June 28, 2001

Weekly newspaper from Hondo, Texas that includes local, state, and national news along with extensive advertising.
Date: June 28, 2001
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Acquisition of building geometry in the simulation of energy performance (open access)

Acquisition of building geometry in the simulation of energy performance

Building geometry is essential to any simulation of building performance. This paper examines the importing of building geometry into simulation of energy performance from the users' point of view. It lists performance requirements for graphic user interfaces that input building geometry, and discusses the basic options in moving from two- to three-dimensional definition of geometry and the ways to import that geometry into energy simulation. The obvious answer lies in software interoperability. With the BLIS group of interoperable software one can interactively import building geometry from CAD into EnergyPlus and dramatically reduce the effort otherwise needed for manual input.The resulting savings may greatly increase the value obtained from simulation, the number of projects in which energy performance simulation is used, and expedite decision making in the design process.
Date: June 28, 2001
Creator: Bazjanac, Vladimir
Object Type: Article
System: The UNT Digital Library
Archer County News (Archer City, Tex.), No. 26, Ed. 1 Thursday, June 28, 2001 (open access)

Archer County News (Archer City, Tex.), No. 26, Ed. 1 Thursday, June 28, 2001

Weekly newspaper from Archer City, Texas that includes local, state, and national news along with advertising.
Date: June 28, 2001
Creator: Lewis, Shelley
Object Type: Newspaper
System: The Portal to Texas History
The Baytown Sun (Baytown, Tex.), Vol. 79, No. 214, Ed. 1 Thursday, June 28, 2001 (open access)

The Baytown Sun (Baytown, Tex.), Vol. 79, No. 214, Ed. 1 Thursday, June 28, 2001

Daily newspaper from Baytown, Texas that includes local, state, and national news along with advertising.
Date: June 28, 2001
Creator: Cash, Wanda Garner
Object Type: Newspaper
System: The Portal to Texas History
Stamford American (Stamford, Tex.), Vol. 81, No. 15, Ed. 1 Thursday, June 28, 2001 (open access)

Stamford American (Stamford, Tex.), Vol. 81, No. 15, Ed. 1 Thursday, June 28, 2001

Weekly newspaper from Stamford, Texas that includes local, state, and national news along with advertising.
Date: June 28, 2001
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Rio Grande Herald (Rio Grande City, Tex.), Vol. 88, No. 26, Ed. 1 Thursday, June 28, 2001 (open access)

Rio Grande Herald (Rio Grande City, Tex.), Vol. 88, No. 26, Ed. 1 Thursday, June 28, 2001

Weekly newspaper from Rio Grande City, Texas that includes local, state and national news along with extensive advertising.
Date: June 28, 2001
Creator: Roberts, Kenneth
Object Type: Newspaper
System: The Portal to Texas History
National Monuments and the Antiquities Act: President Clinton’s Designations and Related Issues (open access)

National Monuments and the Antiquities Act: President Clinton’s Designations and Related Issues

None
Date: June 28, 2001
Creator: unknown
Object Type: Report
System: The UNT Digital Library