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Financial Audit: Bureau of the Public Debt's Fiscal Years 2004 and 2003 Schedules of Federal Debt (open access)

Financial Audit: Bureau of the Public Debt's Fiscal Years 2004 and 2003 Schedules of Federal Debt

A letter report issued by the Government Accountability Office with an abstract that begins "GAO is required to audit the consolidated financial statements of the U.S. government. Due to the significance of the federal debt held by the public to the governmentwide financial statements, GAO has also been auditing the Bureau of the Public Debt's (BPD) Schedules of Federal Debt annually. The audit of these schedules is done to determine whether, in all material respects, (1) the schedules prepared are reliable, (2) BPD management maintained effective internal control relevant to the Schedule of Federal Debt, and (3) BPD complies with selected provisions of significant laws related to the Schedule of Federal Debt. Federal debt managed by BPD consists of Treasury securities held by the public and by certain federal government accounts, referred to as intragovernmental debt holdings. The level of debt held by the public reflects how much of the nation's wealth has been absorbed by the federal government to finance prior federal spending in excess of total federal revenues. Intragovernmental debt holdings represent balances of Treasury securities held by federal government accounts, primarily federal trust funds such as Social Security, that typically have an obligation to invest their excess …
Date: November 5, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Audit: American Battle Monuments Commission's Financial Statements for Fiscal Years 2003 and 2002 (open access)

Financial Audit: American Battle Monuments Commission's Financial Statements for Fiscal Years 2003 and 2002

A letter report issued by the General Accounting Office with an abstract that begins "In accordance with 36 U.S.C. 2103, we are responsible for conducting audits of the agencywide financial statements of the American Battle Monuments Commission. We audited the financial statements of the Commission for the fiscal years ended September 30, 2003, and 2002. The audits were done to determine whether, in all material respects, (1) the Commission's financial statements were reliable, (2) Commission management maintained effective internal control over financial reporting and compliance with laws and regulations, and (3) Commission management complied with applicable laws and regulations. The American Battle Monuments Commission was created in 1923 to commemorate the sacrifices and achievements of U.S. Armed Forces where they have served overseas since April 6, 1917, and locations within the United States as directed by Congress. The Commission designs, administers, operates, and maintains 24 American military cemeteries on foreign soil and 25 federal memorials, monuments, and markers, 22 of which are on foreign soil. The Commission is also responsible for designing and constructing the national World War II Memorial on the Capitol Mall in Washington, D.C., and for maintaining 4 nonfederal memorials with funds provided by those memorials' sponsors."
Date: March 1, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Internal Revenue Service: Status of Recommendation from Financial Audits and Related Financial Management Reports (open access)

Internal Revenue Service: Status of Recommendation from Financial Audits and Related Financial Management Reports

A letter report issued by the General Accounting Office with an abstract that begins "In its role as the nation's tax collector, the Internal Revenue Service (IRS) has a demanding responsibility in collecting taxes, processing tax returns, and enforcing the nation's tax laws. Since GAO's first audit of IRS's financial statements in fiscal year 1992, a number of weaknesses in IRS's financial management operations have been identified. In related reports, GAO has recommended corrective action to address those weaknesses. Each year as part of the annual audit of IRS's financial statements, GAO not only makes recommendations to address any new weaknesses identified but also follows up on the open weaknesses GAO identified in previous years' audits. The purpose of this report is to assist IRS management in tracking the status of audit recommendations and actions needed to address them."
Date: April 28, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
VA Medical Centers: Further Operational Improvements Could Enhance Third-Party  Collections (open access)

VA Medical Centers: Further Operational Improvements Could Enhance Third-Party Collections

A letter report issued by the Government Accountability Office with an abstract that begins "In the face of growing demand for veterans' health care, GAO and the Department of Veterans Affairs Office of Inspector General (OIG) have raised concerns about the Veterans Health Administration's (VHA) ability to maximize its third-party collections to supplement its medical care appropriation. GAO has testified that inadequate patient intake procedures, insufficient documentation by physicians, a shortage of qualified billing coders, and insufficient automation diminished VA's collections. In turn, the OIG reported that VA missed opportunities to bill, had billing backlogs, and did inadequate follow-up on bills. While VA has made improvements in these areas, GAO was asked to review internal control activities over third-party billings and collections at selected medical centers to assess whether they were designed and implemented effectively."
Date: July 19, 2004
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Human Capital: Senior Executive Performance Management Can Be Significantly Strengthened to Achieve Results (open access)

Human Capital: Senior Executive Performance Management Can Be Significantly Strengthened to Achieve Results

A letter report issued by the General Accounting Office with an abstract that begins "Congress and the administration have established a new performance-based pay system for members of the Senior Executive Service (SES) that is designed to provide a clear and direct linkage between SES performance and pay. Also, GAO previously reported that significant opportunities exist for agencies to hold the SES accountable for improving organizational results. GAO assessed how well selected agencies are creating linkages between SES performance and organizational success by applying nine key practices GAO previously identified for effective performance management. GAO selected the Department of Education, the Department of Health and Human Services (HHS), and the National Aeronautics and Space Administration (NASA)."
Date: May 26, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Humane Methods of Slaughter Act: USDA Has Addressed Some Problems but Still Faces Enforcement Challenges (open access)

Humane Methods of Slaughter Act: USDA Has Addressed Some Problems but Still Faces Enforcement Challenges

A letter report issued by the General Accounting Office with an abstract that begins "In 1978, the Congress passed the Humane Methods of Slaughter Act to ensure that cattle, sheep, hogs, and other animals destined for human consumption are handled and slaughtered humanely. Within the U.S. Department of Agriculture (USDA), the Food Safety and Inspection Service (FSIS) is responsible for enforcing the act. Recently, the Congress took additional actions to improve FSIS enforcement. GAO reviewed (1) the frequency and scope of humane handling and slaughter violations, (2) actions to enforce compliance, and (3) the adequacy of existing resources to enforce the act."
Date: January 30, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Overstay Tracking: A Key Component of Homeland Security and a Layered Defense (open access)

Overstay Tracking: A Key Component of Homeland Security and a Layered Defense

A letter report issued by the General Accounting Office with an abstract that begins "Each year, millions of visitors, foreign students, and immigrants come to the United States. Foreign visitors may enter on a legal temporary basis--that is, with an authorized period of admission that expires on a specific date--either (1) with temporary visas (generally for tourism, business, or work) or, in some cases, (2) as tourists or business visitors who are allowed to enter without visas. (The latter include Canadians and qualified visitors from 27 countries who enter under the visa waiver program.) The majority of visitors who are tracked depart on time, but others overstay--and since September 11, 2001, the question has arisen as to whether overstay issues might have an impact on domestic security. In this report, we (1) describe available data on the extent of overstaying, (2) report on weaknesses in the Department of Homeland Security's long-standing overstay tracking system, and (3) provide some observations on the impact that tracking system weaknesses and significant levels of overstaying may have on domestic security."
Date: May 21, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Coins and Currency: How the Costs and Earnings Associated with Producing Coins and Currency Are Budgeted and Accounted For (open access)

Coins and Currency: How the Costs and Earnings Associated with Producing Coins and Currency Are Budgeted and Accounted For

A letter report issued by the General Accounting Office with an abstract that begins "The government produces billions of coins and currency notes each year. Coins are made by the U.S. Mint and issued by the Treasury Department. Currency notes are made by the Bureau of Engraving and Printing and issued by the Federal Reserve System (Fed). The Fed buys coins from the Mint at face value but pays the Bureau only the costs of printing currency. Coins on the books of the Fed are assets that are issued by the Mint, and notes are liabilities of the Federal Reserve Banks. In recent years congressional hearings have highlighted the confusion over differences in the budgetary and accounting treatment of coins and currency. In addition, the Treasury Inspector General and others have reported problems with Mint and Bureau operations. GAO was asked to review (1) how the costs and earnings from coins and currency are budgeted and accounted for and (2) whether any operational problems at the Mint and Bureau need further action."
Date: April 23, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Military Training: DOD Report on Training Ranges Does Not Fully Address Congressional Reporting Requirements (open access)

Military Training: DOD Report on Training Ranges Does Not Fully Address Congressional Reporting Requirements

A letter report issued by the General Accounting Office with an abstract that begins "Section 366 of the National Defense Authorization Act for Fiscal Year 2003 required the Secretary of Defense to develop a report outlining a comprehensive plan to address training constraints caused by limitations on the use of military lands, marine areas, and air space that are available in the United States and overseas for training. The foundation for that plan is an inventory identifying training resources, capacities and capabilities, and limitations. In response to section 366, this report discusses the extent to which (1) the Office of the Secretary of Defense's (OSD) training range inventory is sufficient for developing the comprehensive training range plan and (2) OSD's 2004 training range report meets other requirements mandated by section 366."
Date: June 4, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
School Meal Programs: Competitive Foods Are Available in Many Schools; Actions Taken to Restrict Them Differ by State and Locality (open access)

School Meal Programs: Competitive Foods Are Available in Many Schools; Actions Taken to Restrict Them Differ by State and Locality

A letter report issued by the General Accounting Office with an abstract that begins "The nation faces a complex challenge in addressing recent trends in children's health and eating habits. To address these trends, in 2001, the U.S. Surgeon General issued a call to action to prevent and decrease overweight and obesity among all Americans, especially children. In this statement, schools were identified as one of the key settings for public health strategies to address these issues. The National School Lunch and School Breakfast Programs provide millions of children with nutritious meals each school day. The United States Department of Agriculture's (USDA) Food and Nutrition Service (FNS) administers these programs at the federal level, and FNS subsidizes the meals served through these programs in local schools as long as the meals meet certain nutritional guidelines. In the last decade, these nutritional guidelines were amended to require schools to serve meals that adhere to the Dietary Guidelines for Americans, which limit total and saturated fat and provide specific minimum levels of vitamins and nutrients. Despite these efforts to improve the nutritional quality of meals offered through the school meal programs, other foods not provided through these programs are often available to …
Date: April 23, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Transportation Security Administration: High-Level Attention Needed to Strengthen Acquisition Function (open access)

Transportation Security Administration: High-Level Attention Needed to Strengthen Acquisition Function

A letter report issued by the General Accounting Office with an abstract that begins "The Transportation Security Administration (TSA), within the Department of Homeland Security, was established to secure the nation's transportation systems, beginning with commercial airports. To meet its mission, TSA has awarded over $8.5 billion in contracts since its creation in 2001. Spending on contracts accounted for 48 percent of TSA's fiscal year 2003 budget. Because of TSA's reliance on contracts to carry out its mission, its acquisition infrastructure-- including oversight, policies and processes, acquisition workforce, and information about its acquisitions--is critical. GAO was asked to review TSA's acquisition infrastructure to assess how well TSA is positioned to carry out its acquisition function."
Date: May 28, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Drug Control: Aviation Program Safety Concerns in Colombia Are Being Addressed, but State's Planning and Budgeting Process Can Be Improved (open access)

Drug Control: Aviation Program Safety Concerns in Colombia Are Being Addressed, but State's Planning and Budgeting Process Can Be Improved

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of State supports foreign governments' efforts to eradicate illicit drug crops. In recent years, State's Office of Aviation has maintained aircraft and provided support for the aerial eradication program of the Colombian National Police. However, eradication aircraft are often shot at from the ground requiring helicopter gunships and a search and rescue helicopter to accompany each mission. In 2003, the Office of Aviation fumigated more than 132,000 hectares of coca, a record amount. GAO examined (1) how the threat to the spray planes has changed since 2001, (2) what actions State has taken to address any operational safety concerns, and (3) what resources State provided for the expanding program during fiscal years 2001-04 and how it planned and budgeted for the program's growth."
Date: July 29, 2004
Creator: United States. Government Accountability Office.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
System: The UNT Digital Library