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Special Education: Additional Assistance and Better Coordination Needed among Education Offices to Help States Meet the NCLBA Teacher Requirements (open access)

Special Education: Additional Assistance and Better Coordination Needed among Education Offices to Help States Meet the NCLBA Teacher Requirements

A letter report issued by the Government Accountability Office with an abstract that begins "During the 2001-2002 school year, more than 400,000 special education teachers provided instructional services to approximately 6 million students with disabilities in U.S. schools. Two federal laws contain teacher qualification requirements that apply to special education teachers: the No Child Left Behind Act (NCLBA) and the Individuals with Disabilities Education Act (IDEA). Given the committee's interest in issues related to highly qualified special education teachers, we are providing information about (1) the state certification requirements, including the use of alternative certification programs, for special education teachers, and how they relate to NCLBA requirements; (2) the factors that facilitate or impede state efforts to ensure that special education teachers meet NCLBA requirements; and (3) how different offices in the Department of Education (Education) assist states in addressing NCLBA teacher requirements."
Date: July 15, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Inventory: Navy Needs to Improve the Management Over Government-Furnished Material Shipped to Its Repair Contractors (open access)

Defense Inventory: Navy Needs to Improve the Management Over Government-Furnished Material Shipped to Its Repair Contractors

A letter report issued by the Government Accountability Office with an abstract that begins "GAO has reported in a number of products that the lack of control over inventory shipments increases vulnerability to undetected loss or theft and substantially increases the risk that million of dollars can be spent unnecessarily. This report evaluates the Navy's and its repair contractors' adherence to Department of Defense (DOD) and Navy inventory management control procedures for government-furnished material shipped to Navy repair contractors. Government-furnished material includes assemblies, parts, and other items that are provided to contractors to support repairs, alterations, and modifications. Generally, this material is incorporated into or attached onto deliverable end items, such as aircraft, or consumed or expended in performing a contract."
Date: July 23, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Global Health: U.S. AIDS Coordinator Addressing Some Key Challenges to Expanding Treatment but Others Remain (open access)

Global Health: U.S. AIDS Coordinator Addressing Some Key Challenges to Expanding Treatment but Others Remain

A letter report issued by the Government Accountability Office with an abstract that begins "The President's Emergency Plan for AIDS Relief (PEPFAR), announced January 2003, aims to provide 2 million people with anti-retroviral (ARV) treatment in 14 of the world's most severely affected countries. In May 2003 legislation established the position of the U.S. Global AIDS Coordinator in the State Department. GAO was asked to (1) identify major challenges to U.S. efforts to expand ARV treatment in resource-poor settings and (2) assess the Global AIDS Coordinator's response to these challenges."
Date: July 12, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Peacekeeping: Multinational Force And Observers Maintaining Accountability, but State Department Oversight Could Be Improved (open access)

Peacekeeping: Multinational Force And Observers Maintaining Accountability, but State Department Oversight Could Be Improved

A letter report issued by the Government Accountability Office with an abstract that begins "Since 1982, the Multinational Force and Observers (MFO) has monitored compliance with the security provisions of the Egyptian-Israeli Treaty of Peace. The United States, while not a party to the treaty, contributes 40 percent of the troops and a third of MFO's annual budget. All personnel in the MFO civilian observer unit (COU) are Americans. GAO (1) assessed State's oversight of the MFO, (2) reviewed MFO's personnel and financial management practices, and (3) reviewed MFO's emerging budget challenges and U.S. MFO cost sharing arrangements."
Date: July 23, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Military Operations: DOD's Extensive Use of Logistics Support Contracts Requires Strengthened Oversight (open access)

Military Operations: DOD's Extensive Use of Logistics Support Contracts Requires Strengthened Oversight

A letter report issued by the Government Accountability Office with an abstract that begins "In its contingency operations since the early 1990s, the Department of Defense (DOD) has relied extensively on logistics support contractors to provide many of the supplies and services needed by deployed U.S. forces. As requested, GAO assessed DOD's planning in its use of logistics support contracts in contingency operations; determined whether DOD has had contract oversight processes that are adequate to ensure that quality services were provided in an economical and efficient manner; and assessed the extent to which DOD provided trained personnel qualified to oversee its contractors. GAO focused its efforts on four logistics support contracts chosen because of their size and chosen to represent more than one military service--the Army's Logistics Civil Augmentation Program (LOGCAP) and Balkans Support Contract, the Navy's Construction Capabilities Augmentation Program, and the Air Force's Contract Augmentation Program."
Date: July 19, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Uranium Enrichment: Decontamination and Decommissioning Fund Is Insufficient to Cover Cleanup Costs (open access)

Uranium Enrichment: Decontamination and Decommissioning Fund Is Insufficient to Cover Cleanup Costs

A letter report issued by the Government Accountability Office with an abstract that begins "Decontaminating and decommissioning the nation's uranium enrichment plants, which are contaminated with hazardous materials, will cost billions of dollars and could span decades. In 1992, the Energy Policy Act created the Uranium Enrichment Decontamination and Decommissioning Fund (Fund) to pay for the plants' cleanup and to reimburse licensees of active uranium and thorium processing sites for part of their cleanup costs. This report discusses (1) what DOE has done to reduce the cleanup costs authorized by the Fund, and (2) the extent to which the Fund is sufficient to cover authorized activities."
Date: July 2, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Securities Markets: Preliminary Observations on the Use of Subpenny Pricing (open access)

Securities Markets: Preliminary Observations on the Use of Subpenny Pricing

Testimony issued by the Government Accountability Office with an abstract that begins "In 2001, U.S. stock and options markets, which had previously quoted prices in fractions, began quoting in decimals. Since then, various positive and negative effects have been attributed to the transition to decimal pricing. As part of this transition, the major stock markets chose one penny ($.01) as the minimum price variation for quoting prices for orders to buy or sell. However, some electronic trading systems allowed their customers to quote in increments of less than a penny (such as $.001). The use of subpenny prices for securities trades has proved controversial and the Securities and Exchange Commission (SEC) has proposed a ban against subpenny quoting for stocks priced above one dollar across all U.S. markets. As part of ongoing work that examines a range of issues relating to decimal pricing, GAO reviewed (1) how widely subpenny prices are used and by whom, (2) the advantages and disadvantages of subpenny pricing cited by market participants, and (3) market participants' reactions to SEC's proposed ban."
Date: July 22, 2004
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Fiscal Year 2003 U.S. Government Financial Statements: Sustained Improvement in Federal Financial Management Is Crucial to Addressing Our Nation's Future Fiscal Challenges (open access)

Fiscal Year 2003 U.S. Government Financial Statements: Sustained Improvement in Federal Financial Management Is Crucial to Addressing Our Nation's Future Fiscal Challenges

Testimony issued by the Government Accountability Office with an abstract that begins "GAO is required to annually audit the consolidated financial statements of the U.S. government. Proper accounting and reporting practices are essential in the public sector. The U.S. government is the largest, most diverse, most complex, and arguably the most important entity on earth today. Its services--homeland security, national defense, Social Security, mail delivery, and food inspection, to name a few--directly affect the well-being of almost every American. But sound decisions on the future direction of vital federal government programs and policies are made more difficult without timely, accurate, and useful financial and performance information. Until the problems discussed in GAO's audit report on the U.S. government's consolidated financial statements are adequately addressed, they will continue to (1) hamper the federal government's ability to accurately report a significant portion of its assets, liabilities, and costs; (2) affect the federal government's ability to accurately measure the full cost as well as the financial and nonfinancial performance of certain programs while effectively managing related operations; and (3) significantly impair the federal government's ability to adequately safeguard certain significant assets and properly record various transactions."
Date: July 8, 2004
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Transatlantic Aviation: Effects of Easing Restrictions on U.S.-European Markets (open access)

Transatlantic Aviation: Effects of Easing Restrictions on U.S.-European Markets

A letter report issued by the Government Accountability Office with an abstract that begins "Transatlantic airline operations between the United States and European Union (EU) nations are currently governed by bilateral agreements that are specific to the United States and each EU country. Since 1992, the United States has signed so-called "Open Skies" agreements with 15 of the 25 EU countries. A "nationality clause" in each agreement allows only those airlines designated by the signatory countries to participate in their transatlantic markets. In November 2002, the European Court of Justice ruled that existing Open Skies agreements were illegal under EU law, in part because their nationality clauses discriminated against airlines of other EU nations. The United States and the EU have been negotiating revisions to these agreements. Experts agree that removing the nationality clause is central to any new agreement. GAO was asked to report on (1) how prevalent Open Skies agreements are and what their effects on airlines and consumers are, (2) what the key ways that commercial aviation between the United States and the EU could be changed by the Court of Justice decision are, and (3) how the elimination of nationality clause restrictions might affect airlines and …
Date: July 21, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Gender Issues: Women's Participation in the Sciences Has Increased, but Agencies Need to Do More to Ensure Compliance with Title IX (open access)

Gender Issues: Women's Participation in the Sciences Has Increased, but Agencies Need to Do More to Ensure Compliance with Title IX

A letter report issued by the Government Accountability Office with an abstract that begins "Title IX of the Education Amendments of 1972 extended protections against sex discrimination to students and employees at institutions receiving federal assistance for educational programs or activities. In the 32 years since Title IX was enacted, women have made significant gains in many fields, but much attention has focused on women's participation in the sciences. Because of the concern about women's access to opportunities in the sciences, which receive billions of dollars in federal assistance, this report addresses: (1) how do the Department of Education (Education), the Department of Energy (Energy), the National Aeronautics and Space Administration (NASA), and the National Science Foundation (NSF) ensure that federal grant recipient institutions comply with Title IX in math, engineering, and science; (2) what do data show about women's participation in these fields; and (3) what promising practices exist to promote their participation?"
Date: July 22, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Guardianships: Collaboration Needed to Protect Incapacitated Elderly People (open access)

Guardianships: Collaboration Needed to Protect Incapacitated Elderly People

A letter report issued by the Government Accountability Office with an abstract that begins "As people age, some become incapable of managing their personal and financial affairs. To protect these people, state laws provide for court appointment of guardians to act on their behalf. In many cases federal programs provide these incapacitated people financial benefits. GAO was asked to examine: (1) what state courts do to ensure that guardians fulfill their responsibilities, (2) what guardianship programs recognized as exemplary do to ensure that guardians fulfill their responsibilities, and (3) how state courts and federal agencies work together to protect incapacitated elderly people."
Date: July 13, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Military Education: DOD Needs to Develop Performance Goals and Metrics for Advanced Distributed Learning in Professional Military Education (open access)

Military Education: DOD Needs to Develop Performance Goals and Metrics for Advanced Distributed Learning in Professional Military Education

A letter report issued by the Government Accountability Office with an abstract that begins "As part of its transformation to prepare the armed forces to meet current and future challenges, the Department of Defense (DOD) is expanding its use of advanced distributed learning (ADL) techniques in senior- and intermediate-level officer professional military education (PME). ADL instruction does not require an instructor's presence, and it facilitates the use of varied learning management systems. To date, the application of ADL has been targeted to nonresident students. To determine whether DOD uses a systematic process for evaluating the results of ADL application, GAO was asked to examine DOD's metrics for assessing program effectiveness, to compare DOD's criteria for converting courses to ADL with those of private-sector institutions, and to identify the challenges to ADL implementation."
Date: July 30, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Core Financial System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act (Superseded by GAO-05-225G) (open access)

Core Financial System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act (Superseded by GAO-05-225G)

Guidance issued by the Government Accountability Office with an abstract that begins "This publication has been superseded by GAO-05-225G, Core Financial System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act, February 2005. The Federal Financial Management Improvement Act of 1996 (FFMIA) requires, among other things, that agencies implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are detailed in the Federal Financial Management System Requirements series issued by the Joint Financial Management Improvement Program (JFMIP) and in the guidance issued by the Office of Management and Budget (OMB): Circular A-127, Financial Management Systems, and the January 4, 2001, Revised Implementation Guidance for the Federal Financial Management Improvement Act (FFMIA) of 1996. JFMIP intends for the requirements to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems to support program and financial managers, and to describe specific requirements of financial management systems. We are issuing this checklist, which reflects JFMIP's revised Core Financial System Requirements (JFMIP-SR-02-01, November 2001), to assist (1) financial systems analysts, systems accountants, systems developers, program managers, and others who design, develop, implement, operate, or …
Date: July 30, 2004
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
FAA Budget Policies and Practices (open access)

FAA Budget Policies and Practices

Correspondence issued by the Government Accountability Office with an abstract that begins "In recent years, Congress has raised concerns about cost growth in the Federal Aviation Administration's (FAA) operating budget. Appropriators noted several expenses in FAA's fiscal year 2004 facilities and equipment (F&E) account budget submission that appeared to be ongoing operating expenses. The House and Senate appropriations subcommittee reports on FAA's fiscal year 2004 budget submission highlighted 17 such budget items and recommended that the expenses for these items either be transferred to the operations budget or not receive funding. As a result of these concerns, the Conference Report accompanying the fiscal year 2004 Omnibus Appropriations Act directed us to conduct an audit of FAA's policies and practices for determining whether an expense should be budgeted in its operating accounts or in the capital account. Specifically, this report addresses the following questions: (1) What are FAA's policies for determining whether an expense--including personnel compensation, benefits, travel, and related expenses--belongs in its capital (F&E) or Operations accounts? (2) How did FAA implement its policies for determining whether 17 specific budget line items identified by appropriators belong in its F&E or Operations accounts, including personnel compensation, benefits, travel, and related expenses? …
Date: July 2, 2004
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Border Security: Additional Actions Needed to Eliminate Weaknesses in the Visa Revocation Process (open access)

Border Security: Additional Actions Needed to Eliminate Weaknesses in the Visa Revocation Process

A letter report issued by the Government Accountability Office with an abstract that begins "The National Strategy for Homeland Security calls for preventing foreign terrorists from entering our country and using all legal means to identify; halt; and where appropriate, prosecute or bring immigration or other civil charges against terrorists in the United States. GAO reported in June 2003 that the visa revocation process needed to be strengthened as an antiterrorism tool and recommended that the Department of Homeland Security (DHS), in conjunction with the Departments of State (State) and Justice, develop specific policies and procedures to ensure that appropriate agencies are notified of revocations based on terrorism grounds and take proper actions. GAO examined whether weaknesses in the visa revocation process identified in its June 2003 report were addressed."
Date: July 13, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
U.S. Postal Service: USPS Needs to Clearly Communicate How Postal Services May Be Affected by Its Retail Optimization Plans (open access)

U.S. Postal Service: USPS Needs to Clearly Communicate How Postal Services May Be Affected by Its Retail Optimization Plans

A letter report issued by the Government Accountability Office with an abstract that begins "A key element of the ongoing postal reform deliberations before Congress is the U.S. Postal Service's (USPS) ability to carry out its mission of providing universal mail delivery and retail services at reasonable rates. Many are concerned that USPS's mission is at risk in the current operating environment of increasing competition and decreasing mail volumes. Preserving universal service, particularly in rural areas, is a goal of postal reform. GAO was asked to discuss (1) how USPS provides universal mail delivery services and access to postal services in both rural and urban areas; (2) what changes USPS is making or plans to make related to providing postal services, including changes that may affect rural areas; and (3) what are the major issues that have been raised related to how USPS provides postal services."
Date: July 13, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Pipeline Safety: Management of the Office of Pipeline Safety's Enforcement Program Needs Further Strengthening (open access)

Pipeline Safety: Management of the Office of Pipeline Safety's Enforcement Program Needs Further Strengthening

A letter report issued by the Government Accountability Office with an abstract that begins "While pipelines are inherently safer to the public than other modes of freight transportation, pipeline accidents involving natural gas and hazardous liquids (such as gasoline) can have serious consequences. For example, a natural gas pipeline ruptured near Carlsbad, New Mexico, in 2000, killed 12 people, and resulted in $1 million in damages or losses. The Office of Pipeline Safety (OPS) administers the national regulatory program to ensure safe pipeline transportation. OPS uses its enforcement program, when safety problems are found, as one means to do so. This study reports on (1) the effectiveness of OPS's enforcement strategy and (2) OPS's actions for assessing monetary sanctions (civil penalties), among other things."
Date: July 23, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: Space-Based Radar Effort Needs Additional Knowledge before Starting Development (open access)

Defense Acquisitions: Space-Based Radar Effort Needs Additional Knowledge before Starting Development

A letter report issued by the Government Accountability Office with an abstract that begins "Missing among the Department of Defense's (DOD) portfolio of systems is a capability to track stationary and moving enemy vehicles on land or at sea in any type of weather, day or night, from space. To meet this need, DOD and the intelligence community are collaborating on the ambitious Space-Based Radar (SBR) program. By leveraging the newest generation of radar technologies, the SBR concept promises to deliver high-quality data to a wide array of users. DOD intends to start product development in 2006 and to field SBR satellites as quickly as possible so that warfighters, the intelligence community, and national decision makers can gain a better understanding of what adversaries are doing in specific locations around the world. GAO reviewed the SBR program to assess DOD's progress in attaining the knowledge it needs by 2006 in terms of customer needs (or requirements) and resources."
Date: July 19, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Federal Emergency Management Agency: Lack of Controls and Key Information for Property Leave Assets Vulnerable to Loss or Misappropriation (open access)

Federal Emergency Management Agency: Lack of Controls and Key Information for Property Leave Assets Vulnerable to Loss or Misappropriation

Correspondence issued by the Government Accountability Office with an abstract that begins "Prior to the transfer of the functions of the Federal Emergency Management Agency (FEMA) to the newly established Department of Homeland Security (DHS) within the Emergency Preparedness and Response Directorate (EP&R), FEMA was one of 24 Chief Financial Officers (CFO) Act agencies required to obtain annual financial statement audits. While DHS obtained a financial statement audit covering the period from March 1 through September 30, 2003, no financial statement audit was performed for FEMA activities for the 5 months prior to March 1, 2003. For fiscal year 2001, FEMA received a qualified audit opinion, which was due mostly to the auditor's inability to determine the accuracy of the amount reported for FEMA's equipment as well as other property issues. Although FEMA received an unqualified opinion from its auditor in fiscal year 2002, the auditor reported six material weaknesses (one relating to its real and personal property system processes) and one reportable condition as well as significant year-end adjustments made to property accounts. Furthermore, the audit report noted that FEMA did not have policies and procedures in place to ensure the accuracy of data recorded in its personal property …
Date: July 15, 2004
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Homeland Security: Federal Leadership and Intergovernmental Cooperation Required to Achieve First Responder Interoperable Communications (open access)

Homeland Security: Federal Leadership and Intergovernmental Cooperation Required to Achieve First Responder Interoperable Communications

A letter report issued by the Government Accountability Office with an abstract that begins "Lives of first responders and those whom they are trying to assist can be lost when first responders cannot communicate effectively as needed. This report addresses issues of determining the status of interoperable wireless communications across the nation, and the potential roles that federal, state, and local governments can play in improving these communications."
Date: July 20, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Critical Infrastructure Protection: Improving Information Sharing with Infrastructure Sectors (open access)

Critical Infrastructure Protection: Improving Information Sharing with Infrastructure Sectors

A letter report issued by the Government Accountability Office with an abstract that begins "Critical infrastructure protection (CIP) activities called for in federal policy and law are intended to enhance the security of the public and private infrastructures that are essential to our nation's security, economic security, and public health and safety. Effective information-sharing partnerships between industry sectors and government can contribute to CIP efforts. Federal policy has encouraged the voluntary creation of information sharing and analysis centers (ISAC) to facilitate infrastructure sector participation in CIP information sharing efforts. GAO was asked to identify actions that the Department of Homeland Security (DHS) could take to improve the effectiveness of CIP information-sharing efforts."
Date: July 9, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Medicaid Program Integrity: State and Federal Efforts to Prevent and Detect Improper Payments (open access)

Medicaid Program Integrity: State and Federal Efforts to Prevent and Detect Improper Payments

A letter report issued by the Government Accountability Office with an abstract that begins "During fiscal year 2002, Medicaid--a program jointly funded by the federal government and the states--provided health care coverage for about 51 million low-income Americans. That year, Medicaid benefit payments reached approximately $244 billion, of which the federal share was about $139 billion. The program is administered by state Medicaid agencies with oversight provided by the Centers for Medicare & Medicaid Services (CMS) in the Department of Health and Human Services. Medicaid's size and diversity make it vulnerable to improper payments that can result from fraud, abuse, or clerical errors. States conduct program integrity activities to prevent, or detect and recover, improper payments. This report provides information on (1) the types of provider fraud and abuse problems that state Medicaid programs have identified, (2) approaches states take to ensure that Medicaid funds are paid appropriately, and (3) CMS's efforts to support and oversee state program integrity activities. To address these issues, we compiled an inventory of states' Medicaid program integrity activities, conducted site visits in eight states, and interviewed CMS's Medicaid program integrity staff."
Date: July 16, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Management: Department of Homeland Security Faces Significant Financial Management Challenges (open access)

Financial Management: Department of Homeland Security Faces Significant Financial Management Challenges

A letter report issued by the Government Accountability Office with an abstract that begins "When the Department of Homeland Security (DHS) began operations in March 2003, it faced the daunting task of bringing together 22 diverse agencies. This transformation poses significant management and leadership challenges, including integrating a myriad of redundant financial management systems and addressing the existing weaknesses in the inherited components, as well as newly identified weaknesses. This review was performed to (1) identify the financial management systems' weaknesses DHS inherited from the 22 component agencies, (2) assess DHS's progress in addressing those weaknesses, (3) identify plans DHS has to integrate its financial management systems, and (4) review whether the planned systems DHS is developing will meet the requirements of relevant financial management improvement laws."
Date: July 19, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Environmental Disclosure: SEC Should Explore Ways to Improve Tracking and Transparency of Information (open access)

Environmental Disclosure: SEC Should Explore Ways to Improve Tracking and Transparency of Information

A letter report issued by the Government Accountability Office with an abstract that begins "To help investors make informed decisions, the Securities and Exchange Commission (SEC) enforces federal securities laws requiring companies to disclose all information that would be considered important or "material" to a reasonable investor, including information on environmental risks and liabilities, in reports filed with SEC. To monitor companies' disclosures, SEC reviews their filings and issues comment letters requesting revisions or additional information, if needed. This report addresses (1) key stakeholders' views on how well SEC has defined the requirements for environmental disclosure, (2) the extent to which companies are disclosing such information in their SEC filings, (3) the adequacy of SEC's efforts to monitor and enforce compliance with disclosure requirements, and (4) experts' suggestions for increasing and improving environmental disclosure."
Date: July 14, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library