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Rebuilding Iraq: Fiscal Year 2003 Contract Award Procedures and Management Challenges (open access)

Rebuilding Iraq: Fiscal Year 2003 Contract Award Procedures and Management Challenges

A letter report issued by the General Accounting Office with an abstract that begins "Congress has appropriated more than $20 billion since April 2003 to support rebuilding efforts in Iraq. This complex undertaking, which is occurring in an unstable security environment and under significant time constraints, is being carried out largely through contracts with private-sector companies. As of September 2003, agencies had obligated nearly $3.7 billion on 100 contracts or task orders under existing contracts. Given widespread congressional interest in ensuring that reconstruction contracts are awarded properly and administered effectively, GAO reviewed 25 contract actions that represented about 97 percent of the obligated funds. GAO determined whether agencies had complied with competition requirements in awarding new contracts and issuing task orders and evaluated agencies' initial efforts in carrying out contract administration tasks."
Date: June 1, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Independent Standard-Setting Process for Establishing Accounting Standards for Private-Sector Entities (open access)

Independent Standard-Setting Process for Establishing Accounting Standards for Private-Sector Entities

Correspondence issued by the General Accounting Office with an abstract that begins "On March 31, 2004, the Financial Accounting Standards Board (FASB) issued an exposure document on a proposed Statement, Share-Based Payment, an Amendment of FASB Statements No. 123 and 95, which addresses the accounting for compensation to employees in the form of equity shares, including stock options. GAO recognizes that this is a complex and controversial issue on which reasonable people can and do disagree. In light of the above, there has been a renewed interest for the Congress to legislate accounting rules for stock options. Notwithstanding our and others' views on the merits of various accounting methods for stock options, GAO believes that the principle of independence, both in fact and in appearance, is essential to the credibility of and confidence in any authoritative standard-setting processes. With respect to the role of FASB in this and other areas, we support its efforts, as the Securities and Exchange Commission's (SEC) designated independent private-sector standard-setting body, to identify issues for consideration, prepare exposure documents, conduct outreach efforts and solicit comments on exposure documents, and consider the resulting comments in finalizing and issuing new accounting standards. This time-tested and proven deliberative …
Date: June 28, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Depot Maintenance: DOD Needs Plan to Ensure Compliance with Public- and Private-Sector Funding Allocation (open access)

Depot Maintenance: DOD Needs Plan to Ensure Compliance with Public- and Private-Sector Funding Allocation

A letter report issued by the Government Accountability Office with an abstract that begins "Under 10 U.S.C. 2466, the military departments and defense agencies can use no more than 50 percent of annual depot maintenance funding for work performed by private-sector contractors. DOD also must submit two reports to the Congress annually on the division of depot maintenance funding between the public and private sectors--one about the percentage of funds spent in the previous 2 fiscal years (prior-years report) and one about the current and 4 succeeding fiscal years (future-years report). As required, GAO reviewed the two DOD reports submitted in early 2004 and is, with this report, submitting its views to the Congress on whether (1) the military services met the so-called "50-50 requirement" for fiscal years 2002-3 and (2) the projections for fiscal years 2004-8 are reasonable estimates. GAO also identified key limitations in the 50-50 process that affect the department's ability to comply with the 50-50 requirement."
Date: September 29, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
U.S. Commission on Civil Rights: Management Could Benefit from Improved Strategic Planning and Increased Oversight (open access)

U.S. Commission on Civil Rights: Management Could Benefit from Improved Strategic Planning and Increased Oversight

A letter report issued by the Government Accountability Office with an abstract that begins "The Chairmen of the Senate and House Committees on the Judiciary asked GAO to determine (1) the extent of the U.S. Commission on Civil Rights' compliance with the requirements of the Government Performance and Results Act (GPRA) of 1993, (2) what federal oversight is provided to the Commission, and (3) the status of the implementation of recommendations from GAO's past reviews of the Commission."
Date: October 8, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Department of Energy: Certain Postretirement Benefits for Contractor Employees Are Unfunded and Program Oversight Could Be Improved (open access)

Department of Energy: Certain Postretirement Benefits for Contractor Employees Are Unfunded and Program Oversight Could Be Improved

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Energy (DOE), which carries out its national security, environmental cleanup, and research missions through extensive use of contractors, faces significant costs for postretirement health and pension benefits for contractor employees. Given DOE's long history of using contractors and the rising cost of postretirement benefits, the Chairman, House Committee on Appropriations, Subcommittee on Energy and Water Development, asked GAO to (1) analyze DOE's estimated financial obligation for postretirement health and pension benefits for contractor employees at the end of fiscal year 2003, (2) determine how DOE evaluates its contractor postretirement health and pension benefit programs and assesses the comparative levels of benefits offered by contractors, and (3) assess how DOE's oversight of these benefits could be enhanced."
Date: April 15, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: IRS's Fiscal Years 2004 and 2003 Financial Statements (open access)

Financial Audit: IRS's Fiscal Years 2004 and 2003 Financial Statements

A letter report issued by the Government Accountability Office with an abstract that begins "Because of the significance of Internal Revenue Service (IRS) collections to federal receipts and, in turn, to the consolidated financial statements of the U.S. government, which GAO is required to audit, and Congress's interest in financial management at IRS, GAO audits IRS's financial statements annually to determine whether (1) the financial statements IRS prepares are reliable, (2) IRS management maintained effective internal controls, and (3) IRS complies with selected provisions of significant laws and regulations and its financial systems comply with the Federal Financial Management Improvement Act of 1996 (FFMIA)."
Date: November 10, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Aviation Safety: Better Management Controls are Needed to Improve FAA's Safety Enforcement and Compliance Efforts (open access)

Aviation Safety: Better Management Controls are Needed to Improve FAA's Safety Enforcement and Compliance Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "The safety of the nation's flying public depends, in large part, on the aviation industry's compliance with safety regulations and the Federal Aviation Administration's (FAA) enforcement of those regulations when violations occur. FAA attempts to gain the industry's compliance through enforcement tools, including levying fines and suspending or revoking operating certificates, and partnership programs that allow participating companies or individuals to self-report violations of safety regulations and mitigate or avoid fines or other legal actions. GAO was asked to assess how FAA uses its enforcement options to address noncompliance and what management controls are in place to ensure that enforcement efforts and partnership programs result in compliance with aviation safety regulations."
Date: July 6, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Military Operations: Fiscal Year 2004 Costs for the Global War on Terrorism Will Exceed Supplemental, Requiring DOD to Shift Funds from Other Uses (open access)

Military Operations: Fiscal Year 2004 Costs for the Global War on Terrorism Will Exceed Supplemental, Requiring DOD to Shift Funds from Other Uses

A letter report issued by the Government Accountability Office with an abstract that begins "To support the Global War on Terrorism in fiscal year 2004, the Congress appropriated $65 billion to the Department of Defense (DOD) in an emergency supplemental appropriations act. To assist the Congress in its oversight role, GAO reviewed (1) the adequacy of current funding for fiscal year 2004 war-related activities and (2) actions DOD is undertaking to cover anticipated shortfalls, if any. Based on the body of work GAO has done on the cost of contingency operations, GAO is also making observations on efforts to require greater accountability to the Congress on the use of funds appropriated to DOD for contingency operations."
Date: July 21, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Nonproliferation: Further Improvements Needed in U.S. Efforts to Counter Threats from Man-Portable Air Defense Systems (open access)

Nonproliferation: Further Improvements Needed in U.S. Efforts to Counter Threats from Man-Portable Air Defense Systems

A letter report issued by the General Accounting Office with an abstract that begins "The proliferation of man-portable air defense systems (MANPADS) has been of growing concern to the United States and other governments. The United States is pursuing a wide variety of activities internationally and domestically to address this threat. GAO was asked to assess efforts by (1) the State Department to control global proliferation of MANPADS, (2) the Department of Defense (DOD) to monitor end-use of U.S.-exported Stingers, and (3) the Department of Homeland Security (DHS) to develop technical countermeasures to minimize the threat of a MANPADS attack."
Date: May 13, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Vendor Payments: Inadequate Management Oversight Hampers the Navy's Ability to Effectively Manage Its Telecommunication Program (open access)

Vendor Payments: Inadequate Management Oversight Hampers the Navy's Ability to Effectively Manage Its Telecommunication Program

A letter report issued by the General Accounting Office with an abstract that begins "Problems with management oversight and control of DOD's purchase card program led to concerns that similar issues exist for DOD's vendor payments. As a result, this report focuses on the Navy's telecommunication program and whether (1) the Navy has the basic cost and inventory information needed to oversee and manage these purchases and (2) selected Navy sites have adequate control to provide reasonable assurance that goods and services are purchased cost effectively and payments are made only for valid charges."
Date: June 14, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Nuclear Waste: Absence of Key Management Reforms on Hanford's Cleanup Project Adds to Challenges of Achieving Cost and Schedule Goals (open access)

Nuclear Waste: Absence of Key Management Reforms on Hanford's Cleanup Project Adds to Challenges of Achieving Cost and Schedule Goals

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Energy's (DOE) Hanford Site in Washington State houses DOE's largest and most complex nuclear cleanup project--treating and preparing for disposal 55 million gallons of high-level radioactive waste. In 2000, DOE awarded an 11-year, $4.3 billion contract to design, construct, and test treatment facilities at Hanford. GAO was asked to review (1) efforts to accelerate the project's completion, (2) implementation on this project of agencywide management reforms, and (3) the challenges resulting from any unimplemented reforms."
Date: June 9, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
DOD Personnel Clearances: Additional Steps Can Be Taken to Reduce Backlogs and Delays in Determining Security Clearance Eligibility for Industry Personnel (open access)

DOD Personnel Clearances: Additional Steps Can Be Taken to Reduce Backlogs and Delays in Determining Security Clearance Eligibility for Industry Personnel

A letter report issued by the General Accounting Office with an abstract that begins "As more and more federal jobs are privatized, individuals working for private industry are taking on a greater role in national security work for the Department of Defense (DOD) and other federal agencies. Because many of these jobs require access to classified information, industry personnel must hold a security clearance. As of September 30, 2003, industry workers held more than one-third of all clearances issued by DOD. Long-standing security clearance backlogs and delays in determining clearance eligibility affect industry personnel, military members, and federal employees. As requested, we reviewed the clearance eligibility process for industry personnel and (1) describe the size of the backlog and changes in the time needed to issue eligibility determinations, (2) identify reasons for the backlog and delays, and (3) evaluate initiatives that DOD could take to eliminate the backlog and decrease the delays."
Date: May 26, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Information Technology: Training Can Be Enhanced by Greater Use of Leading Practices (open access)

Information Technology: Training Can Be Enhanced by Greater Use of Leading Practices

A letter report issued by the General Accounting Office with an abstract that begins "Effective training of information technology (IT) staff, as called for in the E-Government (E-Gov) Act of 2002, is essential to developing and retaining a qualified workforce. In an earlier report (GAO-03-390), we identified 22 leading practices, grouped into 5 key training management processes, used by private-sector companies to implement effective IT training. These practices suggest approaches that government agencies could consider. To assess IT training in the federal government, including its use of leading practices, we were asked to determine, among other things, to what extent federal agencies use our leading practices, the major obstacles in providing effective IT training and how agencies address them, and the progress the Office of Personnel Management (OPM) is making in issuing policies and performing evaluations to encourage agencies to provide effective IT training."
Date: June 24, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Yucca Mountain: Persistent Quality Assurance Problems Could Delay Repository Licensing and Operation (open access)

Yucca Mountain: Persistent Quality Assurance Problems Could Delay Repository Licensing and Operation

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Energy (DOE) must obtain a license from the Nuclear Regulatory Commission (NRC) to construct a nuclear waste repository at Yucca Mountain, Nevada. In licensing, a quality assurance program helps ensure that the information used to demonstrate the safety of the repository is defensible and well documented. DOE developed a corrective action plan in 2002 to fix recurring problems with the accuracy of such information. This report assesses the status of corrective actions and the adequacy of DOE's plan to measure the effectiveness of actions taken."
Date: April 30, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
VA Long-Term Care: More Accurate Measure of Home-Based Primary Care Workload Is Needed (open access)

VA Long-Term Care: More Accurate Measure of Home-Based Primary Care Workload Is Needed

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) provides a variety of long-term care services that includes nursing home care and noninstitutional care provided in community-based settings or in the homes of veterans. One important noninstitutional service is home-based primary care, which uses a multidisciplinary team approach involving VA health care providers and others such as social workers to treat veterans who are homebound. As part of GAO's work for the Committee on Veterans' Affairs, House of Representatives, to assess how VA meets veterans' long-term care needs, GAO reviewed how VA measures workload for home-based primary care and five other noninstitutional services."
Date: September 8, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Military Personnel: Active Duty Compensation and Its Tax Treatment (open access)

Military Personnel: Active Duty Compensation and Its Tax Treatment

Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Defense's (DOD) total military compensation package for active duty members consists of both cash and noncash benefits. Since the late 1990s, Congress and the DOD have increased military cash compensation by increasing basic pay and allowances for housing, among other things. Military members also receive tax breaks, which are a part of their cash compensation. Moreover, active duty personnel are offered substantial noncash benefits, such as retirement, health care, commissaries, and childcare. In some cases, these noncash benefits exceed those available to private-sector personnel. DOD relies heavily on noncash benefits because it views benefits as critical to morale, retention, and the quality of life for service members and their families. To better understand the military compensation system, Congress asked us to provide the Chairman and Ranking Minority Member of the Senate Committee on Finance with information on active duty military compensation and its tax treatment. In January 2004, we briefed Congressional staff on our preliminary observations. Because our work identified that the combat zone tax exclusion could impact some service members, Congress asked us to focus our work on military cash compensation and to do …
Date: May 7, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Child Support Enforcement: Better Data and More Information on Undistributed Collections Are Needed (open access)

Child Support Enforcement: Better Data and More Information on Undistributed Collections Are Needed

A letter report issued by the General Accounting Office with an abstract that begins "Congress established the child support enforcement program in 1975 to ensure that parents financially supported their children. State agencies administer the program and the Office of Child Support Enforcement (OCSE) in the Department of Health and Human Services oversees it. In 2002, state agencies collected over $20 billion in child support, but $657 million in collections from 2002 and previous years were undistributed--funds that were delayed or never reached families. One method used to collect child support, intercepting federal tax refunds, involves all state agencies, OCSE, and two Department of the Treasury agencies--the Internal Revenue Service (IRS) and the Financial Management Service (FMS). GAO was asked to address (1) how the total amount of undistributed collections changed over the years, (2) the causes of undistributed collections, (3) states' efforts to reduce these funds, and (4) OCSE's efforts to assist states. GAO analyzed OCSE data, administered a survey, visited 6 state agencies and interviewed officials."
Date: March 19, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Border Security: Improvements Needed to Reduce Time Taken to Adjudicate Visas for Science Students and Scholars (open access)

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

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

Commercial Aviation: Legacy Airlines Must Further Reduce Costs to Restore Profitability

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2001, the U.S. airline industry has confronted financial losses of previously unseen proportions. From 2001 to 2003, the industry lost $23 billion, and two of the nation's biggest airlines have gone into bankruptcy. To assist airlines, the Congress provided U.S. airlines with $7 billion of direct financial assistance--most recently in the form of $2.4 billion of financial assistance under the 2003 Emergency Wartime Supplemental Appropriations Act. Under the Act and its accompanying conference report, the conferees directed GAO to review measures taken by airlines to reduce costs, improve revenues and profits, and strengthen their balance sheets. The Congress also tasked airlines receiving assistance to report their cost-cutting plans to GAO. GAO was also required to report on the financial condition of the U.S. airline industry by Vision 100--Century of Aviation Reauthorization Act, which became law in January 2004. In consultation with the Congress, GAO agreed to satisfy these directives and report to the Congress on (1) the major challenges to the airline industry since 1998, (2) measures airlines report taking to remain financially viable, (3) the current financial and operating condition of the industry, and …
Date: August 11, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Great Lakes: A Comprehensive Strategy and Monitoring System Are Needed to Achieve Restoration Goals (open access)

Great Lakes: A Comprehensive Strategy and Monitoring System Are Needed to Achieve Restoration Goals

Testimony issued by the General Accounting Office with an abstract that begins "The five Great Lakes, which comprise the largest system of freshwater in the world, are threatened on many environmental fronts. To address the extent of progress made in restoring the Great Lakes Basin, which includes the lakes and surrounding area, GAO (1) identified the federal and state environmental programs operating in the basin and funding devoted to them, (2) evaluated the restoration strategies used and how they are coordinated, and (3) assessed overall environmental progress made in the basin restoration effort."
Date: May 21, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Geospatial Information: Better Coordination and Oversight Could Help Reduce Duplicative Investments (open access)

Geospatial Information: Better Coordination and Oversight Could Help Reduce Duplicative Investments

Testimony issued by the General Accounting Office with an abstract that begins "The collection, maintenance, and use of location-based (geospatial) information are essential to federal agencies carrying out their missions. Geographic information systems (GIS) are critical elements used in the areas of homeland security, healthcare, natural resources conservation, and countless other applications. GAO was asked to review the extent to which the federal government is coordinating the efficient sharing of geospatial assets, including through Office of Management and Budget (OMB) oversight. GAO's report on this matter, Geospatial Information: Better Coordination Needed to Identify and Reduce Duplicative Investments (GAO-04-703), is being released today. GAO's testimony focuses on the extent to which the federal government is coordinating the sharing of geospatial assets, including through oversight measures in place at the Office of Management and Budget (OMB), in order to identify and reduce redundancies in geospatial data and systems."
Date: June 23, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
GAO Performance and Accountability Highlights: Fiscal 2003 (open access)

GAO Performance and Accountability Highlights: Fiscal 2003

Other written product issued by the General Accounting Office with an abstract that begins "This report presents the highlights of GAO's fiscal year 2003 Performance and Accountability report. The Comptroller General is confident that the performance data and financial information in this report are complete and reliable. GAO met or exceeded all but one of its seven key performance measures, and it received a clean opinion from independent auditors on its financial statements. GAO helped the Congress and government leaders achieve a total of $35.4 billion in financial benefits--a $78 return on every dollar that was spent. Its work addressed many of the difficult issues that confront the nation, including diverse and diffuse security threats, changing demographic trends, increasing interdependency, rapidly evolving science and technology changes, a variety of quality-of-life issues, as well as government transformation challenges, and increasing federal budgetary constraints. It is important for the nation and its citizens not only that these issues are made visible, but also that the nation's leaders attend to them. In addition to having an impact on important national issues, GAO has taken major steps internally to be a model federal agency and world-class professional services organization."
Date: January 1, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Anti-Money Laundering: Issues Concerning Depository Institution Regulatory Oversight (open access)

Anti-Money Laundering: Issues Concerning Depository Institution Regulatory Oversight

Testimony issued by the General Accounting Office with an abstract that begins "The U.S. government's framework for preventing, detecting, and prosecuting money laundering has been expanding through additional pieces of legislation since its inception in 1970 with the Bank Secrecy Act (BSA). The purpose of the BSA is to prevent financial institutions from being used as intermediaries for the transfer or deposit of money derived from criminal activity and to provide a paper trail for law enforcement agencies in their investigations of possible money laundering. The most recent changes arose in October 2001 with the passage of the USA PATRIOT Act, which, among other things, extends antimoney laundering (AML) requirements to other financial service providers previously not covered under the BSA. GAO was asked to testify on its previous work and the ongoing work it is doing for the Senate Committee on Banking, Housing, and Urban Affairs on the depository institution regulators' BSA examination and enforcement process."
Date: June 3, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Information Technology Management: Governmentwide Strategic Planning, Performance Measurement, and Investment Management Can Be Further Improved (open access)

Information Technology Management: Governmentwide Strategic Planning, Performance Measurement, and Investment Management Can Be Further Improved

A letter report issued by the General Accounting Office with an abstract that begins "Over the years, the Congress has promulgated laws and the Office of Management and Budget and GAO have issued policies and guidance, respectively, on (1) information technology (IT) strategic planning/performance measurement (which defines what an organization seeks to accomplish, identifies the strategies it will use to achieve desired results, and then determines how well it is succeeding in reaching resultsoriented goals and achieving objectives) and (2) investment management (which involves selecting, controlling, and evaluating investments). To obtain an understanding of the government's implementation of these key IT management policies, congressional requesters asked GAO to determine the extent to which 26 major agencies have in place practices associated with key legislative and other requirements for (1) IT strategic planning/ performance measurement and (2) IT investment management."
Date: January 12, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library