Financial Audit: IRS's Fiscal Years 2008 and 2007 Financial Statements (open access)

Financial Audit: IRS's Fiscal Years 2008 and 2007 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 overall 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 are fairly stated, and (2) IRS management maintained effective internal control. GAO also tests IRS's compliance with selected provisions of significant laws and regulations and its financial systems' compliance with the Federal Financial Management Improvement Act of 1996 (FFMIA)."
Date: November 10, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Bureau of Prisons: Methods for Cost Estimation Largely Reflect Best Practices, but Quantifying Risks Would Enhance Decision Making (open access)

Bureau of Prisons: Methods for Cost Estimation Largely Reflect Best Practices, but Quantifying Risks Would Enhance Decision Making

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Justice's (DOJ) Federal Bureau of Prisons (BOP) is responsible for the custody and care of about 209,000 federal inmates--a population which has grown by 44 percent over the last decade. In fiscal years 2008 and 2009, the President requested additional funding for BOP because costs for key operations were at risk of exceeding appropriated funding levels. Government Accountability Office (GAO) was congressionally directed to examine (1) how BOP estimates costs when developing its annual budget request to DOJ; (2) the extent to which BOP's methods for estimating costs follow established best practices; and (3) the extent to which BOP's costs for key operations exceeded requested funding levels identified in the President's budget in recent years, and how this has affected BOP's ability to manage its growing inmate population. In conducting our work, GAO analyzed BOP budget documents, interviewed BOP and DOJ officials, and compared BOP's cost estimation documentation to criteria in GAO's Cost Estimating and Assessment Guide."
Date: November 10, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Telecommunications: FCC Needs to Improve Oversight of Wireless Phone Service (open access)

Telecommunications: FCC Needs to Improve Oversight of Wireless Phone Service

A letter report issued by the Government Accountability Office with an abstract that begins "Americans increasingly rely on wireless phones, with 35 percent of households now primarily or solely using them. Under federal law, the Federal Communications Commission (FCC) is responsible for fostering a competitive wireless marketplace while ensuring that consumers are protected from harm. States also have authority to oversee some aspects of service. As requested, this report discusses consumers' satisfaction and problems with wireless phone service and FCC's and state utility commissions' efforts to oversee this service. To conduct this work, Government Accountability Office (GAO) surveyed 1,143 adult wireless phone users from a nationally representative, randomly selected sample; surveyed all state utility commissions; and interviewed and analyzed documents obtained from FCC and stakeholders representing consumers, state agencies and officials, and the industry."
Date: November 10, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: IRS's Fiscal Years 2005 and 2004 Financial Statements (open access)

Financial Audit: IRS's Fiscal Years 2005 and 2004 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 and (2) IRS management maintained effective internal controls. We also test IRS's compliance with selected provisions of significant laws and regulations and its financial management systems' compliance with the Federal Financial Management Improvement Act of 1996 (FFMIA)."
Date: November 10, 2005
Creator: United States. Government Accountability 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
Informing Our Nation: Improving How to Understand and Assess the USA's Position and Progress (open access)

Informing Our Nation: Improving How to Understand and Assess the USA's Position and Progress

A chapter report issued by the Government Accountability Office with an abstract that begins "There has been growing activity and interest in developing a system of key national indicators that would provide an independent, trusted, reliable, widely available, and usable source of information. Such a system would facilitate fact-based assessments of the position and progress of the United States, on both an absolute and relative basis. This interest emerges from the following perspectives. The nation's complex challenges and decisions require more sophisticated information resources than are now available. Large investments have been made in indicators on a variety of topics ranging from health and education to the economy and the environment that could be aggregated and disseminated in ways to better inform the nation. The United States does not have a national system that assembles key information on economic, environmental, and social and cultural issues. Congressional and other leaders recognized that they could benefit from the experiences of others who have already developed and implemented such key indicator systems. GAO was asked to conduct a study on: (1) The state of the practice in these systems in the United States and around the world, (2) Lessons learned and implications for …
Date: November 10, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Electronic Waste: Strengthening the Role of the Federal Government in Encouraging Recycling and Reuse (open access)

Electronic Waste: Strengthening the Role of the Federal Government in Encouraging Recycling and Reuse

A letter report issued by the Government Accountability Office with an abstract that begins "Advances in technology have led to rapidly increasing sales of new electronic devices. With this increase comes the dilemma of managing these products at the end of their useful lives. Some research suggests that the disposal of used electronics could cause a number of environmental problems. Research also suggests that such problems are often exacerbated by the export of used electronics to countries without protective environmental regulations. Given that millions of used electronics become obsolete each year with only a fraction of them being recycled, GAO was asked to (1) summarize information on the volumes of, and problems associated with, used electronics; (2) examine the factors affecting their recycling and reuse; and (3) examine federal efforts to encourage recycling and reuse of these products."
Date: November 10, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: IRS's Fiscal Years 2009 and 2008 Financial Statements (open access)

Financial Audit: IRS's Fiscal Years 2009 and 2008 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 overall federal receipts and, in turn, to the consolidated financial statements of the U.S. government, which Government Accountability Office (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 are fairly stated, and (2) IRS management maintained effective internal control over financial reporting. GAO also tests IRS's compliance with selected provisions of significant laws and regulations and its financial systems' compliance with the Federal Financial Management Improvement Act of 1996 (FFMIA)."
Date: November 10, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
VA Long-Term Care: Oversight of Nursing Home Program Impeded by Data Gaps (open access)

VA Long-Term Care: Oversight of Nursing Home Program Impeded by Data Gaps

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) operates a $2.3 billion nursing home program that provides or pays for veterans' care in three settings: VA nursing homes, community nursing homes, and state veterans' nursing homes. The Veterans Millennium Health Care and Benefits Act (Millennium Act) of 1999 and VA policy require that VA provide nursing home care to veterans with a certain eligibility. Congress has expressed a need for additional data to conduct oversight of VA's nursing home program. Specifically, for all VA nursing home settings in fiscal year 2003, GAO was asked to report on (1) VA spending to provide or pay for nursing home care, (2) VA workload provided or paid for, (3) the percentage of nursing home care that is long and short stay, and (4) the percentage of veterans receiving care required by the Millennium Act or VA policy."
Date: November 10, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Nonproliferation: U.S. Agencies Have Taken Some Steps, but More Effort Is Needed to Strengthen and Expand the Proliferation Security Initiative (open access)

Nonproliferation: U.S. Agencies Have Taken Some Steps, but More Effort Is Needed to Strengthen and Expand the Proliferation Security Initiative

A letter report issued by the Government Accountability Office with an abstract that begins "The President announced the Proliferation Security Initiative (PSI) in 2003 to enhance U.S. efforts to prevent the spread of weapons of mass destruction. In a 2006 classified report, GAO recommended that agencies establish clear PSI policies and procedures and performance indicators. In 2007, Congress enacted a law calling for the administration to expand and strengthen PSI and address GAO's prior recommendations. This report assesses (1) the extent to which the administration issued a PSI directive and submitted required PSI-related reports to Congress; (2) steps U.S. agencies have taken to establish clear PSI policies and procedures, structures, budgets, and performance indicators; and (3) U.S. agencies' efforts to increase cooperation and coordination with PSI countries and develop a strategy to resolve interdiction issues. GAO reviewed and analyzed agency documents and interviewed officials from the Departments of State (State), Defense (DOD), and other agencies with PSI responsibilitie"
Date: November 10, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Poverty Determination in U.S. Insular Areas (open access)

Poverty Determination in U.S. Insular Areas

Correspondence issued by the Government Accountability Office with an abstract that begins "Owing to high levels of poverty, American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), Guam, the Commonwealth of Puerto Rico, and the U.S. Virgin Islands (USVI) rely heavily on need-based federal programs to provide basic services. Two federal agencies publish measures used by some federal programs to determine poverty status and allocate need-based assistance: the Census Bureau (Census) publishes poverty thresholds--dollar-value benchmarks for determining poverty status--and the Department of Health and Human Services (HHS) provides poverty guidelines, which are derived from the poverty thresholds. The approaches used to determine these poverty measures affect, respectively, poverty population statistics and income eligibility of individuals and families for certain need-based federal assistance. The poverty thresholds apply nationwide and in the insular areas, with no geographic variation, while separate poverty guidelines for Alaska and Hawaii, but not for the insular areas, have been provided since 1970. We (1) examined how the Census poverty thresholds and HHS poverty guidelines are determined for the insular areas. In addition, we (2) considered the possibility of providing poverty thresholds and guidelines specific to the insular areas and identified the implications of extending to the …
Date: November 10, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Medicare: Little Progress Made in Targeting Outpatient Therapy Payments to Beneficiaries' Needs (open access)

Medicare: Little Progress Made in Targeting Outpatient Therapy Payments to Beneficiaries' Needs

A letter report issued by the Government Accountability Office with an abstract that begins "For years, Congress has wrestled with rising Medicare costs and improper payments for outpatient therapy services--physical therapy, occupational therapy, and speech-language pathology. In 1997 Congress established per-person spending limits, or "therapy caps," for nonhospital outpatient therapy but, responding to concerns that some beneficiaries need extensive services, has since placed temporary moratoriums on the caps. The current moratorium is set to expire at the end of 2005. The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 required GAO to report on whether available information justifies waiving the caps for particular conditions or diseases. As agreed with the committees of jurisdiction, GAO also assessed the status of the Department of Health and Human Services' (HHS) efforts to develop a needs-based payment policy and whether circumstances leading to the caps have changed."
Date: November 10, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Telecommunications: Preliminary Information on the Federal Communications Commission's Spectrum Allocation and Assignment Process (open access)

Telecommunications: Preliminary Information on the Federal Communications Commission's Spectrum Allocation and Assignment Process

Correspondence issued by the Government Accountability Office with an abstract that begins "The radiofrequency spectrum is a natural resource used to provide an array of wireless communications services, such as mobile voice and data services, radio and television broadcasting, radar, and satellite-based services, which are critical to the U.S. economy and national security. Historically, concern about interference among users has been a driving force in the management of spectrum. The Federal Communications Commission (FCC)--an independent agency that regulates spectrum use for nonfederal users, including commercial users--and the National Telecommunications and Information Administration (NTIA)--an agency within the Department of Commerce that regulates spectrum for federal government users--have worked to minimize interference through the "allocation" and "assignment" of spectrum. Allocation involves designating "bands" of spectrum for specific types of services or classes of users, such as designating certain bands for commercial use and others for government use. Assignment provides an authorization or license to use a specific portion of spectrum to entities, such as wireless companies. Demand for the radiofrequency spectrum has exploded over the past several decades as new technologies and services have been and continue to be brought to the market in the private sector and new mission needs unfold …
Date: November 10, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Financial Audit: Bureau of the Public Debt's Fiscal Years 2009 and 2008 Schedules of Federal Debt (open access)

Financial Audit: Bureau of the Public Debt's Fiscal Years 2009 and 2008 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. Because of the significance of the federal debt held by the public to the governmentwide financial statements, GAO audits 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 are reliable and (2) BPD management maintained effective internal control over financial reporting relevant to the Schedule of Federal Debt. Further, GAO tests compliance with a significant provision of law related to the Schedule of Federal Debt (statutory debt limit). 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 primarily reflects how much of the nation's wealth has been absorbed by the federal government to finance prior federal spending in excess of 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 …
Date: November 10, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Reserve Forces: Actions Needed to Better Prepare the National Guard for Future Overseas and Domestic Missions (open access)

Reserve Forces: Actions Needed to Better Prepare the National Guard for Future Overseas and Domestic Missions

A letter report issued by the Government Accountability Office with an abstract that begins "The September 11, 2001, terrorist attacks and the global war on terrorism have triggered the largest activation of National Guard forces since World War II. As of June 2004, over one-half of the National Guard's 457,000 personnel had been activated for overseas warfighting or domestic homeland security missions in federal and state active duty roles. In addition to increased usage, the Guard has also experienced long deployments and high demand for personnel with specific skills, such as military police. The high pace of operations and the Guard's expanded role since September 11 have raised concerns about whether the Guard is capable of successfully performing its multiple missions within existing and expected resource levels, especially given the challenges it faces in meeting future requirements. GAO was asked to assess the extent to which the Guard is: (1) adapting to meet warfighting requirements in the post-September 11 security environment and (2) supporting immediate and emerging homeland security needs."
Date: November 10, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
General Aviation Security: Increased Federal Oversight Is Needed, but Continued Partnership with the Private Sector Is Critical to Long-Term Success (open access)

General Aviation Security: Increased Federal Oversight Is Needed, but Continued Partnership with the Private Sector Is Critical to Long-Term Success

A letter report issued by the Government Accountability Office with an abstract that begins "Federal intelligence agencies have reported that in the past, terrorists have considered using general aviation aircraft (all aviation other than commercial and military) for terrorist acts, and that the September 11th terrorists learned to fly at general aviation flight schools. The questions GAO answered regarding the status of general aviation security included (1) What actions has the federal government taken to identify and assess threats to, and vulnerabilities of, general aviation; and communicate that information to stakeholders? (2) What steps has the federal government taken to strengthen general aviation security, and what, if any, challenges does the government face; and (3) What steps have non-federal stakeholders taken to enhance the security of general aviation?"
Date: November 10, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Force Structure: Navy Needs to Fully Evaluate Options and Provide Standard Guidance for Implementing Surface Ship Rotational Crewing (open access)

Force Structure: Navy Needs to Fully Evaluate Options and Provide Standard Guidance for Implementing Surface Ship Rotational Crewing

A letter report issued by the Government Accountability Office with an abstract that begins "The Navy has traditionally maintained overseas presence by deploying ships for 6 months. Rotating crews aboard ships that remain deployed for longer periods is an alternative the Navy could pursue to increase the utilization of ships. Senior Navy officials have also cited crew rotations as a way to reduce part of the Navy's plans for a larger force structure and reportedly free billions of dollars for other priorities. On its own initiative, GAO examined the Navy's efforts to evaluate and implement several rotational crewing options and the impacts of ship maintenance on extended rotational crewing deployments."
Date: November 10, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: DOD's Revised Policy Emphasizes Best Practices, but More Controls Are Needed (open access)

Defense Acquisitions: DOD's Revised Policy Emphasizes Best Practices, but More Controls Are Needed

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense's (DOD) investment in new weapon systems is expected to exceed $1 trillion from fiscal years 2003 to 2009. To reduce the risk of cost and schedule overruns, DOD revamped its acquisition policy in May 2003. The policy provides detailed guidance on how weapon systems acquisitions should be managed. The Senate report accompanying the National Defense Authorization Act for Fiscal Year 2004 required GAO to determine whether DOD's policy supports knowledge-based, evolutionary acquisitions and whether the policy provides the necessary controls for DOD to ensure successful outcomes, such as meeting cost and schedule goals. The report also required GAO to assess whether the policy is responsive to certain requirements in the Bob Stump National Defense Authorization Act for Fiscal Year 2003 concerning DOD's management of the acquisition process."
Date: November 10, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Securities and Exchange Commission Human Capital Survey (open access)

Securities and Exchange Commission Human Capital Survey

Correspondence issued by the Government Accountability Office with an abstract that begins "This document presents the results of a recent GAO survey of human capital issues at the Securities and Exchange Commission (SEC). In March and April 2004, we conducted a follow-up to our 2001 human capital survey of SEC attorneys, accountants, and examiners to benchmark their views after the agency had implemented pay parity and work-life programs. 2001 SEC survey respondents were overwhelmingly dissatisfied with pay and identified other nonpay issues as warranting SEC management's attention. The 2004 survey generally covered the same issue areas that we addressed in the 2001 survey, including (1) compensation, (2) overall job satisfaction, (3) work-life balance, (4) supervision and management, (5) performance appraisal and incentive system, (6) opportunities for advancement, (7) organizational structure and support, (8) communication within divisions and offices, and (9) training."
Date: November 10, 2004
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
[Memorandum from Gary W. Heckman to AF/XOR, AF/XPP, SAF/AQQ, SAF/AQP, and SAF/USA - November 10, 2003] (open access)

[Memorandum from Gary W. Heckman to AF/XOR, AF/XPP, SAF/AQQ, SAF/AQP, and SAF/USA - November 10, 2003]

Memorandum from Gary W. Heckman to AF/XOR, AF/XPP, SAF/AQQ, SAF/AQP, and SAF/USA. Heckman calls for support from these in order to create groups of experts for the BRAC in order to assess military value of bases.
Date: November 10, 2003
Creator: Heckman, Gary W.
Object Type: Letter
System: The UNT Digital Library
[Minutes: Intelligence Joint Cross-Service Group, November 10, 2004] (open access)

[Minutes: Intelligence Joint Cross-Service Group, November 10, 2004]

BRAC 2005 Intelligence Joint Cross-Service Group Meeting Minutes of November 10, 2004. The document is redacted and includes the IJCSG Principals Meeting brief (PowerPoint slides).
Date: November 10, 2004
Creator: United States. Department of Defense.
Object Type: Text
System: The UNT Digital Library
A review of the properties of Nb3Sn and their variation with A15composition, morphology and strain state (open access)

A review of the properties of Nb3Sn and their variation with A15composition, morphology and strain state

None
Date: November 10, 2006
Creator: Godeke, Arno
Object Type: Article
System: The UNT Digital Library
Wireless Luminescence Integrated Sensors (WLIS) (open access)

Wireless Luminescence Integrated Sensors (WLIS)

The goal of this project was the development of a family of wireless, single-chip, luminescence-sensing devices to solve a number of difficult distributed measurement problems in areas ranging from environmental monitoring and assessment to high-throughput screening of combinatorial chemistry libraries. These wireless luminescence integrated sensors (WLIS) consist of a microluminometer, wireless data transmitter, and RF power input circuit all realized in a standard integrated circuit (IC) process with genetically engineered, whole-cell, bioluminescent bioreporters encapsulated and deposited on the IC. The end product is a family of compact, low-power, rugged, low-cost sensors. As part of this program they developed an integrated photodiode/signal-processing scheme with an rms noise level of 175 electrons/second for a 13-minute integration time, and a quantum efficiency of 66% at the 490-nm bioluminescent wavelength. this performance provided a detection limit of < 1000 photons/second. Although sol-gel has previously been used to encapsulate yeast cells, the reaction conditions necessary for polymerization (primarily low pH) have beforehand proven too harsh for bacterial cell immobilizations. Utilizing sonication methods, they have were able to initiate polymerization under pH conditions conductive to cell survival. both a toluene bioreporter (Pseudomonas putida TVA8) and a naphthalene bioreporter (Pseudomonas fluorescens HK44) were successfully encapsulated in sol-gel …
Date: November 10, 2003
Creator: Simpson, M. L. & Sayler, G. S. (Univ. Tennessee)
Object Type: Report
System: The UNT Digital Library
NOVEL CATALYTIC EFFECTS OF FULLERENE FOR LIBH4 HYDROGEN UPTAKE AND RELEASE (open access)

NOVEL CATALYTIC EFFECTS OF FULLERENE FOR LIBH4 HYDROGEN UPTAKE AND RELEASE

Our recent novel finding, involving a synergistic experiment and first-principles theory, shows that carbon nanostructures can be used as catalysts for hydrogen uptake/release in aluminum based complex metal hydrides (sodium alanate) and also provides an unambiguous understanding of how the catalysts work. Here we show that the same concepts can be applied to boron based complex hydride such as lithium borohydride, LiBH{sub 4}. Taking into account electronegativity and curvature effect a fullerene-LiBH{sub 4} composite demonstrates catalytic properties with not only lowered hydrogen desorption temperatures, but regenerative rehydriding at relatively lower temperature of 350 C. This catalytic effect likely originates from interfering with the charge transfer from Li to the BH4 moiety, resulting in an ionic bond between Li{sup +} and BH{sub 4}{sup -}, and a covalent bond between B and H. Interaction of LiBH{sub 4} with an electronegative substrate such as carbon fullerene affects the ability of Li to donate its charge to BH{sub 4}, consequently weakening the B-H bond and causing hydrogen to desorb at lower temperatures as well as facilitating the absorption of H{sub 2} to reverse the dehydrogenation reaction. Degradation of cycling capacity is observed and is attributed to forming irreversible intermediates or diboranes.
Date: November 10, 2008
Creator: Wellons, M; Ragaiy Zidan, R & Polly Perseth, P
Object Type: Article
System: The UNT Digital Library