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Financial Audit Manual: Update (Exposure Draft) (open access)

Financial Audit Manual: Update (Exposure Draft)

Guidance issued by the General Accounting Office with an abstract that begins "The U.S. General Accounting Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."
Date: April 1, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
National Emergency Grants: Labor Is Instituting Changes to Improve Award Process, but Further Actions Are Required to Expedite Grant Awards and Improve Data (open access)

National Emergency Grants: Labor Is Instituting Changes to Improve Award Process, but Further Actions Are Required to Expedite Grant Awards and Improve Data

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Labor (Labor) awards national emergency grants to states and local areas to provide assistance to workers who lose their jobs because of major economic dislocations or disasters. Most grants awarded are regular grants to assist workers affected by plant closings or mass layoffs. Questions have been raised about whether grant funds are getting to states and local areas quickly enough. GAO was asked to assess the effectiveness of the process for awarding national emergency grants, whether Labor is planning changes that will improve the grant award process, and what is known about how grant funds are used."
Date: April 16, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Russian Nuclear Submarines: U.S. Participation in the Arctic Military Environmental Cooperation Program Needs Better Justification (open access)

Russian Nuclear Submarines: U.S. Participation in the Arctic Military Environmental Cooperation Program Needs Better Justification

A letter report issued by the Government Accountability Office with an abstract that begins "Norway, Russia, the United Kingdom, and the United States participate in the Arctic Military Environmental Cooperation (AMEC) program, a multilateral effort that seeks to reduce the environmental impacts of Russia's military activities through technology development projects. AMEC has primarily focused on Russia's aging fleet of nuclear submarines. Section 324 of the National Defense Authorization Act for Fiscal Year 2004 required GAO to review AMEC, including its relationship to the Department of Defense's (DOD) Cooperative Threat Reduction (CTR) program. In accordance with the act, GAO (1) assessed the extent to which AMEC supports and complements the CTR program, (2) identified AMEC member countries' financial contributions to the program, (3) assessed AMEC's future program objectives, and (4) evaluated DOD's proposal to expand its technology development activities to Russia's Pacific region."
Date: September 9, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Kennedy Center: More Information on Project Status and Budgets Needed to Understand the Impact of Future Funding Decisions (open access)

Kennedy Center: More Information on Project Status and Budgets Needed to Understand the Impact of Future Funding Decisions

A letter report issued by the Government Accountability Office with an abstract that begins "Since fiscal year 1995, the John F. Kennedy Center for the Performing Arts (Center) has been responsible and received federal funding for implementing capital improvement projects and operations and maintenance activities. The Kennedy Center's Comprehensive Building Plan identifies capital projects needed to renovate the Center and bring it into compliance with current life safety and accessibility codes. The Kennedy Center currently is planning to construct, with private funds, two new buildings to open in 2013 on a new plaza to be built adjacent to the existing facility. The Kennedy Center expects federal funding to operate and maintain these buildings. GAO was asked to examine (1) how much the Center has received in federal appropriations for capital projects, (2) the status of the Comprehensive Building Plan and updates, and (3) the potential impact of the Center's plaza project on the need for future operations and maintenance funding."
Date: September 15, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Need for Comprehensive Postal Reform (open access)

Need for Comprehensive Postal Reform

Correspondence issued by the General Accounting Office with an abstract that begins "This letter responds to a request by the Chairman, Senate Committee on Governmental Affairs, for GAO's views on the need for postal reform and is based upon prior testimonies related to this issue. Since the Postal Service's transformation efforts and financial outlook had been placed on GAO's High-Risk List in April 2001, the Comptroller General has testified on several occasions about the governance, financial, operational, and human capital challenges that threaten the Service's ability to carry out its mission. If not effectively addressed in a timely manner, these challenges serve to threaten the Service's ability to remain self-supporting while providing affordable, high-quality, and universal postal services to all Americans."
Date: February 6, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
The North Texan, Volume 54, Number 3, Fall 2004 (open access)

The North Texan, Volume 54, Number 3, Fall 2004

The North Texan magazine includes articles and notes about UNT students, faculty, and alumni activities.
Date: Autumn 2004
Creator: University of North Texas
Object Type: Journal/Magazine/Newsletter
System: The UNT Digital Library
American Samoa: Accountability for Key Federal Grants Needs Improvement (open access)

American Samoa: Accountability for Key Federal Grants Needs Improvement

A letter report issued by the Government Accountability Office with an abstract that begins "American Samoa, a U.S. territory, relies on federal funding to support government operations and deliver critical services. The Secretary of the Interior has administrative responsibility for coordinating federal policy in the territory. Under the Single Audit Act of 1996, American Samoa is required to perform a yearly single audit of federal grants and other awards to ensure accountability. To better understand the role of federal funds in American Samoa, GAO (1) examined the uses of 12 key grants in fiscal years 1999-2003, (2) identified local conditions that affected the grants, and (3) assessed accountability for the grants."
Date: December 17, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Interdepartment Radio Advisory Committee: IRAC Representatives Effectively Coordinate Federal Spectrum but Lack Seniority to Advise on Contentious Policy Issues (open access)

Interdepartment Radio Advisory Committee: IRAC Representatives Effectively Coordinate Federal Spectrum but Lack Seniority to Advise on Contentious Policy Issues

A letter report issued by the Government Accountability Office with an abstract that begins "The National Telecommunications and Information Administration (NTIA) within the Department of Commerce manages the federal government's use of the radio frequency spectrum with coordination and policy input from the Interdepartment Radio Advisory Committee (IRAC), comprised of 20 federal agencies that use spectrum. In recent years, the use of spectrum in wireless applications has expanded dramatically, leading occasionally to contentious disputes between government and commercial users over access to spectrum. Considering IRAC's key role in spectrum management, Congress asked us to (1) describe the evolution of IRAC and (2) obtain IRAC agency representatives' assessment of IRAC's spectrum coordination and policy advice, role as an advisor, and whether IRAC needs to be reformed."
Date: September 30, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Management Systems: Lack of Disciplined Processes Puts Implementation of HHS' Financial System at Risk (open access)

Financial Management Systems: Lack of Disciplined Processes Puts Implementation of HHS' Financial System at Risk

A letter report issued by the Government Accountability Office with an abstract that begins "In June 2001, the Secretary of HHS directed the department to establish a unified accounting system that, when fully implemented, would replace five outdated accounting systems. GAO was asked to review HHS' ongoing effort to develop and implement the Unified Financial Management System (UFMS) and to focus on whether the agency has (1) effectively implemented disciplined processes; (2) implemented effective information technology (IT) investment management, enterprise architecture, and information security management; and (3) taken actions to ensure that the agency has the human capital needed to successfully design, implement, and operate UFMS."
Date: September 23, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
The North Texan, Volume 54, Number 1, Spring 2004 (open access)

The North Texan, Volume 54, Number 1, Spring 2004

The North Texan magazine includes articles and notes about UNT students, faculty, and alumni activities.
Date: Spring 2004
Creator: University of North Texas
Object Type: Journal/Magazine/Newsletter
System: The UNT Digital Library
Best Practices: Using Spend Analysis to Help Agencies Take a More Strategic Approach to Procurement (open access)

Best Practices: Using Spend Analysis to Help Agencies Take a More Strategic Approach to Procurement

A letter report issued by the Government Accountability Office with an abstract that begins ""Spend analysis" is a tool that provides knowledge about who are the buyers, who are the suppliers, how much is being spent for what goods and services, and where are the opportunities to leverage buying power. Private sector companies are using spend analysis as a foundation for employing a strategic approach to procurement. Recognizing the potential in government purchasing, GAO examined if the departments of Agriculture, Health and Human Services (HHS), Justice, Transportation, and Veterans Affairs are using spend analysis to take a strategic approach. GAO assessed (1) if agencies use spend analysis to obtain knowledge to improve procurement of goods and services and (2) how agencies' practices compare to leading companies best practices."
Date: September 16, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
The North Texan, Volume 54, Number 4, Winter 2004 (open access)

The North Texan, Volume 54, Number 4, Winter 2004

The North Texan magazine includes articles and notes about UNT students, faculty, and alumni activities.
Date: Winter 2004
Creator: University of North Texas
Object Type: Journal/Magazine/Newsletter
System: The UNT Digital Library
Project SAFECOM: Key Cross-Agency Emergency Communications Effort Requires Stronger Collaboration (open access)

Project SAFECOM: Key Cross-Agency Emergency Communications Effort Requires Stronger Collaboration

A letter report issued by the General Accounting Office with an abstract that begins "One of the five priorities in the President's Management Agenda is the expansion of electronic government (e-government)--the use of Internet applications to enhance access to and delivery of government information and services. Project SAFECOM is one of the 25 initiatives sponsored by the Office of Management and Budget (OMB) to implement this agenda. Managed by the Department of Homeland Security, the project's goal is to achieve interoperability among emergencyresponse communications at all levels of government, while at the same time realizing cost savings. GAO assessed the government's progress in implementing Project SAFECOM."
Date: April 16, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
GAO's Agency Protocols (open access)

GAO's Agency Protocols

Guidance issued by the Government Accountability Office with an abstract that begins "This report supersedes GAO-03-232SP, GAO's Agency Protocols. This document contains the updated protocols that govern the U.S. Government Accountability Office's (GAO) work with executive branch agencies. The protocols provide clearly defined and transparent policies and practices on how GAO interacts with agencies in performing its work. GAO supports the Congress in meeting its constitutional responsibilities and strives to help improve the performance and ensure the accountability of the federal government for the benefit of the American people. Although our primary client is the Congress and we must maintain our independence from the entities that are the subject of our work, we seek to continue constructive working relationships with the executive branch. In all cases, we seek to conduct our work in a professional, objective, fact-based, nonpartisan, and nonideological manner, in order to help improve government."
Date: October 21, 2004
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
DOD and VA Health Care: Incentives Program for Sharing Resources (open access)

DOD and VA Health Care: Incentives Program for Sharing Resources

Correspondence issued by the General Accounting Office with an abstract that begins "Combined, the Department of Defense (DOD) and the Department of Veterans Affairs (VA) provide health care services to about 12 million beneficiaries at an estimated cost of about $53 billion for fiscal year 2004--$26.7 billion for DOD and $26.5 billion for VA. In 1982 the Congress passed the VA and DOD Health Resources Sharing and Emergency Operations Act (Sharing Act) to promote more cost-effective use of health care resources and more efficient delivery of care. Specifically, the Congress authorized military treatment facilities and VA medical centers to enter into sharing agreements to buy, sell, and barter medical and support services. To further encourage on-going collaboration, the Congress, in section 721 of the Bob Stump National Defense Authorization Act (NDAA) for Fiscal Year 2003, directed the Secretary of Defense and the Secretary of Veterans Affairs to establish a joint incentives program to identify and provide incentives to implement, fund, and evaluate creative health care coordination and sharing initiatives between DOD and VA. To facilitate the program, each Secretary is required to contribute a minimum of $15 million from each department's appropriation into an account established in the U. S. …
Date: February 27, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Homeland Security: Management Challenges Remain in Transforming Immigration Programs (open access)

Homeland Security: Management Challenges Remain in Transforming Immigration Programs

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) assumed responsibility for the immigration enforcement and services programs of the former Immigration and Naturalization Service (INS) in 2003. The three DHS bureaus with primary responsibility for immigration functions are U.S. Customs and Border Protection (CBP), U.S. Citizenship and Immigration Services (CIS), and U.S. Immigration and Customs Enforcement (ICE). This transfer creates a great opportunity for DHS to address long-standing management and operational problems within INS. The Homeland Security Act requires GAO to review the transfer of immigration functions to DHS. In response, this report assesses the status of (1) communication and coordination of roles and responsibilities, (2) integration of immigration and customs investigators in ICE, and (3) administrative services and systems in CBP, CIS, and ICE."
Date: October 14, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: Better Information Could Improve Visibility over Adjustments to DOD's Research and Development Funds (open access)

Defense Acquisitions: Better Information Could Improve Visibility over Adjustments to DOD's Research and Development Funds

A letter report issued by the Government Accountability Office with an abstract that begins "Congress recognizes that the DOD needs some flexibility to adjust research and development program levels. A key mechanism--below threshold reprogramming (BTR)--enables DOD to adjust program funding levels without seeking prior congressional approval as long as a certain dollar amount or percentage threshold is not exceeded. In response to a mandate by the appropriations committees, this report addresses (1) the quality of the information available about DOD's use of BTRs and withheld funds in fiscal years 2002 and 2003 and (2) the amount and volume of BTRs and temporarily withheld funds for those years. The report also addresses recent congressional direction on providing information on funding adjustments. DOD disagreed that its recent reports to Congress provide BTR information of limited quality but noted that the issues GAO raised in this regard can be addressed and that DOD was open to suggestions and will gladly work with committee staff to satisfy their needs. DOD also offered suggestions to clarify language on certain issues and to put its use of BTRs more in context. DOD's willingness to work with Congress is a constructive response that can lead to reporting …
Date: September 17, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Student Mentoring Programs: Education's Monitoring and Information Sharing Could Be Improved (open access)

Student Mentoring Programs: Education's Monitoring and Information Sharing Could Be Improved

A letter report issued by the General Accounting Office with an abstract that begins "As part of the No Child Left Behind Act (NCLBA) of 2001, the Congress authorized a 3-year, $17 million per year school-based mentoring grant program. For fiscal year 2004, Congress has increased funding to about $50 million to fund additional mentoring efforts. Congress requested that GAO provide information on the student mentoring program. To do this, GAO answered the following questions: (1) What are the basic elements, policies, and procedures of successful mentoring programs? (2) What are the key characteristics of NCLBA-funded mentoring efforts, including the extent to which they have the basic elements, policies, and procedures of successful mentoring programs? (3) How does the Department of Education monitor program implementation? (4) What are Education's and grantees' plans to assess program outcomes?"
Date: June 25, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Medicare Physician Fee Schedule: CMS Needs a Plan for Updating Practice Expense Component (open access)

Medicare Physician Fee Schedule: CMS Needs a Plan for Updating Practice Expense Component

A letter report issued by the Government Accountability Office with an abstract that begins "Medicare's payments for the costs physicians incur in operating their practices are based on two sets of estimates: total practice expenses and resource estimates for individual services. Total practice expense estimates were derived from American Medical Association (AMA) physician surveys, which the Centers for Medicare & Medicaid Services (CMS) refines with supplemental data submitted by medical specialty societies. Resource estimates for individual services were developed by expert panels and refined by CMS with recommendations from another expert panel. In response to a mandate in the Medicare, Medicaid, and SCHIP Benefits Improvement and Protection Act of 2000, GAO evaluated CMS's processes for updating total practice expense and resource estimates and whether CMS will have the data necessary to update the fee schedule at least every 5 years as mandated by law."
Date: December 13, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Homeland Security: Communication Protocols and Risk Communication Principles Can Assist in Refining the Advisory System (open access)

Homeland Security: Communication Protocols and Risk Communication Principles Can Assist in Refining the Advisory System

A letter report issued by the General Accounting Office with an abstract that begins "Established in March 2002, the Homeland Security Advisory System was designed to disseminate information on the risk of terrorist acts to federal agencies, states, localities, and the public. However, these entities have raised questions about the threat information they receive from the Department of Homeland Security (DHS) and the costs they incurred as a result of responding to heightened alerts. This report examines (1) the decision making process for changing the advisory system national threat level; (2) information sharing with federal agencies, states, and localities, including the applicability of risk communication principles; (3) protective measures federal agencies, states, and localities implemented during high (codeorange) alert periods; (4) costs federal agencies reported for those periods; and (5) state and local cost information collected by DHS."
Date: June 25, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
The North Texan, Volume 54, Number 2, Summer 2004 (open access)

The North Texan, Volume 54, Number 2, Summer 2004

The North Texan magazine includes articles and notes about UNT students, faculty, and alumni activities.
Date: Summer 2004
Creator: University of North Texas
Object Type: Journal/Magazine/Newsletter
System: The UNT Digital Library
Nuclear Regulation: NRC's Liability Insurance Requirements for Nuclear Power Plants Owned by Limited Liability Companies (open access)

Nuclear Regulation: NRC's Liability Insurance Requirements for Nuclear Power Plants Owned by Limited Liability Companies

A letter report issued by the General Accounting Office with an abstract that begins "An accident at one the nation's commercial nuclear power plants could result in human health and environmental damages. To ensure that funds would be available to settle liability claims in such cases, the Price-Anderson Act requires licensees for these plants to have primary insurance--currently $300 million per site. The act also requires secondary coverage in the form of retrospective premiums to be contributed by all licensees to cover claims that exceed primary insurance. If these premiums are needed, each licensee's payments are limited to $10 million per year and $95.8 million in total for each of its plants. In recent years, limited liability companies have increasingly become licensees of nuclear power plants, raising concerns about whether these companies--by shielding their parent corporations' assets--will have the financial resources to pay their retrospective premiums. GAO was asked to determine (1) the extent to which limited liability companies are the licensees for U.S. commercial nuclear power plants, (2) the Nuclear Regulatory Commission's (NRC) requirements and procedures for ensuring that licensees of nuclear power plants comply with the Price-Anderson Act's liability requirements, and (3) whether and how these procedures differ …
Date: May 28, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Spectrum Management: Better Knowledge Needed to Take Advantage of Technologies That May Improve Spectrum Efficiency (open access)

Spectrum Management: Better Knowledge Needed to Take Advantage of Technologies That May Improve Spectrum Efficiency

A letter report issued by the General Accounting Office with an abstract that begins "Recent advances in technologies that rely on the use of the radiofrequency spectrum have turned science fiction of the past into reality. Cellular telephones, wireless computer networks, global positioning system receivers, and other spectrum-dependent technologies are quickly becoming as common to everyday life as radios and televisions. Further, these technologies have become critical to a variety of government missions, including homeland security and strategic warfare. However, with the increased demand, the radio-frequency spectrum--a resource that once seemed unlimited--has become crowded and, in the future, may no longer be able to accommodate all users' needs. As a result, there has been a growing debate among spectrum policy leaders about how to use spectrum more efficiently. To help inform these debates, GAO was asked to look at agencies' investments in spectrum efficient technologies and how the nation's spectrum management system may affect the development and adoption of these technologies."
Date: May 28, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Aviation Safety: FAA Needs to Strengthen the Management of Its Designee Programs (open access)

Aviation Safety: FAA Needs to Strengthen the Management of Its Designee Programs

A letter report issued by the Government Accountability Office with an abstract that begins "The safety of the flying public and the reliability of the nation's aircraft depend, in part, on the Federal Aviation Administration's (FAA) regulation and certification of the aviation industry. FAA delegates the vast majority of its safety certification activities to about 13,600 private persons and organizations, known as "designees," which are currently grouped into 18 different programs. Among other tasks, designees perform physical examinations to ensure that pilots are medically fit to fly and examine the airworthiness of aircraft. GAO reviewed (1) the strengths of FAA's designee programs, (2) the weaknesses of those programs and factors contributing to those weaknesses, and (3) potential improvements to the programs."
Date: October 8, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library