Collection
Office of Scientific & Technical Information Technical Reports
4,638
Congressional Research Service Reports
1,530
Government Accountability Office Reports
564
Defense Base Closure and Realignment Commission
342
Texas State Publications
203
Texas Attorney General Opinions
88
End of Term Publications
57
Texas State Auditor's Office: Reports
45
Texas Register
43
Federal Communications Commission Record
20
9 More
Country
States
Decade
Month
Language
7,548 Matching Results
Results open in a new window/tab.
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Pearl Harbor Survivors Association for Fiscal Year 2000
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Pearl Harbor Survivors Association for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinion that, without exception, the financial statements of the corporation were presented fairly on a modified cash basis of accounting."
Date:
November 30, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Highlights of a GAO Forum: Mergers and Transformation: Lessons Learned for a Department of Homeland Security and Other Federal Agencies
A letter report issued by the General Accounting Office with an abstract that begins "The early years of the 21st century are proving to be a period of profound transition for our world, our country, and our government. The federal government needs to engage in a comprehensive review, reassessment, reprioritization, and as appropriate, re-engineering of what the government does, how it does business, and in some cases, who does the government's business. Leading public and private organizations in the United States and abroad have found that for organizations to successfully transform themselves they must often fundamentally change their culture. On September 24, 2001, GAO convened a forum to identify and discuss useful practices and lessons learned from major private and public sector organizational mergers, acquisitions, and transformations that federal agencies could implement to successfully transform their cultures and a new Department of Homeland Security could use to merge its various originating components into a unified department. The invited participants have experience managing or studying large-scale organizational mergers, acquisitions, and transformations."
Date:
November 14, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Business Modernization: NASA's Challenges in Managing Its Integrated Financial Management Program
A letter report issued by the General Accounting Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) spends 90 percent--$13 billion--of its budget on contractors. Yet since 1990, GAO has designated NASA's contract management as a high-risk area--in part because the agency failed to implement a financial management system to provide information needed to make key program decisions. In April 2000, NASA initiated its most recent effort to implement an effective financial management system--the Integrated Financial Management Program (IFMP). Three years into the program, GAO found NASA risks building a system that will cost more and do less than planned. As a result, the Congress requested reviews of NASA's IFMP enterprise architecture and financial reporting and program cost and schedule controls."
Date:
November 21, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Acquisitions: Timely and Accurate Estimates of Costs and Requirements Are Needed to Define Optimal Future Strategic Airlift Mix
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) C-5 Galaxy and C-17 Globemaster III aircraft play key roles in transporting weapons and other cargo. Since September 2001, these aircraft have delivered over 2.4 million tons of cargo to staging and operating bases in Iraq and Afghanistan. Yet determining the number and mix to meet current and future airlift requirements has become increasingly challenging given distinct differences between the two aircraft. While the C-5 can carry more cargo, the newer C-17 is more flexible since it can deliver to forward-deployed bases and has a higher mission capable rate. GAO was asked to identify the impact C-5 modernization cost increases have had on the mix of aircraft; assess the current C-5 modernization cost estimate; and identify C-17 production plans and issues related to production line shutdown. To conduct its work, GAO reviewed options DOD considered to meet its current and future strategic airlift requirements, and evaluated C-5 modernization and C-17 production line shut down cost estimates."
Date:
November 21, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Tax Administration: IRS Improved Some Filing Season Services, but Long-term Goals Would Help Manage Strategic Trade-offs
A letter report issued by the Government Accountability Office with an abstract that begins "During the filing season, the Internal Revenue Service (IRS) processes about 130 million individual tax returns, issues refunds, and responds to millions of inquiries. Budget cuts combined with IRS's strategy of shifting resources from taxpayer service to enforcement make providing quality service a challenge. GAO was asked to assess IRS's 2005 filing season performance compared to past years and 2005 goals in the processing of paper and electronic tax returns, telephone service, face-to-face assistance, and Web site service. GAO also examined whether IRS has long-term goals to help assess progress and guide in making decisions. Finally, GAO summarized IRS's response to Hurricanes Katrina and Rita, and their possible effects on IRS's performance."
Date:
November 14, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Medicare: Payment for Ambulatory Surgical Centers Should Be Based on the Hospital Outpatient Payment System
A letter report issued by the Government Accountability Office with an abstract that begins "Medicare pays for surgical procedures performed at ambulatory surgical centers (ASC) and hospital outpatient departments through different payment systems. Although they perform a similar set of procedures, no comparison of ASC and hospital outpatient per-procedure costs has been conducted. The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 directed GAO to compare the relative costs of procedures furnished in ASCs to the relative costs of those procedures furnished in hospital outpatient departments, in particular, how accurately the payment groups used in the hospital outpatient prospective payment system (OPPS) reflect the relative costs of procedures performed in ASCs. To do this, GAO collected data from ASCs through a survey. GAO also obtained hospital outpatient data from the Centers for Medicare & Medicaid Services (CMS)."
Date:
November 30, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Management: Information on the Mandated Transfer of HUD's Appropriation Law Function to the Chief Financial Officer
Correspondence issued by the General Accounting Office with an abstract that begins "The Departments of Veterans Affairs and Housing and Urban Development (HUD), and Independent Agencies Appropriations Act, 2003 (the Appropriation Act) gave HUD's Chief Financial Officer (CFO), in consultation with the HUD Budget Officer, the "sole authority" to investigate potential or actual violations under the Anti- Deficiency Act and all other statutes and regulations related to the obligation and expenditure of funds made available in any act. Further, the Appropriations Act provided that the CFO shall determine whether violations occurred and submit the final reports required by law. Finally, the Appropriation Act required the Secretary of HUD to transfer no fewer than four appropriation law attorneys from its Office of General Counsel (OGC) to its Office of Chief Financial Officer (OCFO). These provisions and HUD's actions to implement the Appropriation Act's requirements raised a number of potential implementation issues and led to a Congressional request that we review and provide information on the impact that these provisions have had at HUD. Specifically, Congress asked for information pertaining to five questions, which we have provided in a question and answer format in this report. As discussed, the responses to these …
Date:
November 21, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Financial Audit: Securities and Exchange Commission's Financial Statements for Fiscal Years 2009 and 2008
A letter report issued by the Government Accountability Office with an abstract that begins "Established in 1934 to enforce the securities laws and protect investors, the United States Securities and Exchange Commission (SEC) plays an important role in maintaining the integrity of the U.S. securities markets. Pursuant to the Accountability of Tax Dollars Act of 2002, SEC is required to prepare and submit to Congress and the Office of Management and Budget audited financial statements. GAO agreed, under its audit authority, to perform the audit of SEC's financial statements to determine whether (1) the financial statements are fairly stated, and (2) SEC management maintained effective internal control. GAO also tested SEC's compliance with selected provisions of significant laws and regulations."
Date:
November 16, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Acquisitions: Status of the Safety, Performance, and Reliability of the Expeditionary Fire Support System
Correspondence issued by the Government Accountability Office with an abstract that begins "The Expeditionary Fire Support System (EFSS)--which consists of two kinds of motorized vehicles, a 120-mm mortar, an ammunition trailer, and fire direction equipment--is being developed to meet the United States Marine Corps' need for a weapon system that can be carried inside the MV-22 Osprey to support assault operations. The Marine Corps Operational Test and Evaluation Activity (MCOTEA), the independent test agency for the Marines, conducted initial operational testing and evaluation of the EFSS from May to July 2007, and reported in September 2007, among other things, that it experienced several safety, performance, reliability, and mechanical problems. We briefed Congress on these and other issues related to the EFSS in September 2007. Subsequently, at congressional request, the Marine Corps delayed full-rate production of the EFSS until after GAO reported on the system. In December 2007, we issued our report, which described the system's safety, performance, reliability, and mechanical problems. MCOTEA retested the system in February and March 2008, focusing on determining whether the problems identified in 2007 were resolved. It reported its analysis of the test results in May 2008. In October 2008, Congress asked us to provide …
Date:
November 18, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
2010 Census: Census Bureau Has Made Progress on Schedule and Operational Control Tools, but Needs to Prioritize Remaining System Requirements
A letter report issued by the Government Accountability Office with an abstract that begins "To carry out the decennial census, the U.S. Census Bureau (Bureau) conducts a sequence of thousands of activities and numerous operations. As requested, The Government Accountability Office (GAO) examined (1) the Bureau's use of scheduling tools to maintain and monitor progress and (2) the status of two systems key to field data collection: the control system the Bureau will use to manage the work flow for paper-based operations, including nonresponse follow-up, and the system used to manage quality control of two major field operations. GAO applied schedule analysis tools; reviewed Bureau evaluations, planning documents, and other documents on work flow management; and interviewed Bureau officials."
Date:
November 13, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Centers for Medicare and Medicaid Services: Internal Control Deficiencies Resulted in Millions of Dollars of Questionable Contract Payments
A letter report issued by the Government Accountability Office with an abstract that begins "The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (MMA) established a voluntary outpatient prescription drug benefit, which is administered by the Centers for Medicare and Medicaid Services (CMS). CMS relies extensively on contractors to help it carry out its basic mission. Congress appropriated to CMS $1 billion for start-up administrative costs to implement provisions of MMA. Because CMS had discretion on how to use the appropriation, Congress asked GAO to determine (1) how CMS used the $1 billion MMA appropriation, (2) whether CMS's contracting practices and related internal controls were adequate to avoid waste and to prevent or detect improper payments, and (3) whether payments to contractors were properly supported as a valid use of government funds. To address objectives two and three above, our review extended beyond contract amounts paid with MMA funds."
Date:
November 15, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Department of Energy: Reimbursement of Contractor Litigation Costs
Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Energy (DOE) contracts with not-for-profit universities and private companies to operate its facilities. As part of the cost of operating these facilities, DOE can reimburse its contractors for the litigation costs associated with cases brought against them. Each year the department spends millions of dollars in such reimbursements. For the most part, litigation expenses involve the costs of outside counsel and resulting judgments and settlements for a variety of types of cases, such as equal employment opportunity, radiation and/or toxic exposure, personal injury, wrongful termination of employment, and whistleblower protections. Rep. Edward J. Markey asked GAO to study the extent to which DOE reimburses its contractors' litigation costs and the process for doing so. GAO obtained information on (1) how much DOE spends to reimburse litigation costs for its contractors, (2) what major criteria DOE uses to reimburse its contractors for litigation costs and how it implements these criteria, (3) what major criteria the Department of Defense and the National Aeronautics and Space Administration use to reimburse their contractors for litigation costs, (4) the extent to which a state university that is a DOE contractor …
Date:
November 26, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Department of Labor: Better Cost Assessments and Departmentwide Performance Tracking Are Needed to Effectively Manage Competitive Sourcing Program
A letter report issued by the Government Accountability Office with an abstract that begins "Competition between federal and private organizations to provide services--referred to as "competitive sourcing"--can be one way to help achieve greater efficiency in government. Under guidance from the Office of Management and Budget (OMB), competitive sourcing has been implemented at various executive branch agencies over the years. As required under the Consolidated Appropriations Act, 2008 and directed by House Report 110-231, this report examines the use of competitive sourcing at the Department of Labor (DOL). Specifically, GAO examined the comprehensiveness and reliability of DOL's performance and cost assessments in accordance with OMB and DOL guidance as well as the impact of competitive sourcing on certain DOL workers. To address these issues, GAO reviewed relevant statutes, guidance, reports and personnel actions; and interviewed OMB and DOL officials and 60 DOL staff, grouped by role, in four locations."
Date:
November 21, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
United Nations: Progress on Management Reform Efforts Has Varied
A letter report issued by the Government Accountability Office with an abstract that begins "The United States has advocated reforms of United Nations (UN) management for many years. In October 2006, GAO reported that UN management reforms were progressing slowly and that many were still awaiting review by the General Assembly. For this review, GAO was asked to (1) determine the progress of UN management reform initiatives in five key areas--ethics, oversight, procurement, management operations of the Secretariat, and review of programs and activities (known as mandates)--and (2) identify factors that have slowed the pace of reform efforts. To address these objectives, GAO reviewed documents relating to UN management reform and interviewed U.S. and UN officials."
Date:
November 14, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Tax Administration: Costs and Uses of Third-Party Information Returns
A letter report issued by the Government Accountability Office with an abstract that begins "One proven approach for improving tax compliance is information reporting to the Internal Revenue Service (IRS) by third parties about taxpayers' income and expenses. IRS matches information returns with taxpayers' income tax returns to see if taxpayers have filed returns and reported all their income. The administration's fiscal year 2008 budget proposed requiring information reporting on merchant payment card reimbursements and on certain payments to corporations, raising an estimated $18.4 billion over 10 years. This report's objectives are to (1) identify, using case studies, the compliance costs of existing information reporting; (2) determine the kinds of third-party compliance costs that may result from the two budget proposals and options for mitigating the costs; and (3) determine IRS's ability to process and use additional information returns. GAO did nongeneralizable structured interviews with four payers volunteering information and with five companies filing a sizable percentage of all information returns. GAO's work also included reviewing studies and documentation and contacting other government and nongovernment parties."
Date:
November 20, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Drug Control: Agencies Need to Plan for Likely Declines in Drug Interdiction Assets, and Develop Better Performance Measures for Transit Zone Operations
A letter report issued by the Government Accountability Office with an abstract that begins "One of the U.S. National Drug Control Strategy's priorities is to disrupt the illicit drug market. To this end, the Departments of Defense and Homeland Security provide ships and aircraft to disrupt the flow of illicit drugs, primarily cocaine, shipped from South America through the Caribbean Sea and eastern Pacific Ocean--an area known as the transit zone. The Office of National Drug Control Policy (ONDCP) oversees the U.S. anti-drug strategy. The Joint Interagency Task Force-South (JIATF-South) directs most transit zone operations. We examined U.S. efforts to interdict maritime movements of cocaine. We analyzed the (1) changes in cocaine seizures and disruptions since calendar year 2000, (2) trends in interdiction assets provided since fiscal year 2000, (3) challenges to maintaining transit zone interdiction operations, and (4) performance measures the agencies use to assess their progress."
Date:
November 15, 2005
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Illegal Aliens: INS's Processes for Denying Aliens Entry Into the United States
A statement of record issued by the General Accounting Office with an abstract that begins "This testimony discusses the Immigration and Naturalization Service's (INS) processes for denying aliens entry at airports and other points of entry, including the expedited removal and credible fear processes. The Illegal Immigration Reform and Immigrant Responsibility Act of 1996 included a provision--expedited removal--for dealing with aliens who try to enter the United States by engaging in fraud or misrepresentation (e.g. falsely claiming to be a U.S. citizen or misrepresenting a material fact) or who arrive with fraudulent, improper, or no documents (e.g. visa or passport). The expedited removal provision reduces an alien's right to seek review of a determination of inadmissibility decision. The Act also allows expedited removal orders to be issued to aliens who have entered the United States without being inspected or paroled at a port of entry. INS and immigration judges implement the act's provisions on the expedited removal of aliens."
Date:
November 13, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Applying Agreed-Upon Procedures: Fiscal Year 2008 Highway Trust Fund Excise Taxes
Correspondence issued by the Government Accountability Office with an abstract that begins "We have performed the procedures described in the enclosure to this letter, which we agreed to perform and with which the Department of Transportation concurred, solely to assist the office in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2008, is supported by the underlying records. As agreed with the office, we evaluated fiscal year 2008 activity affecting distributions to the HTF. We conducted the engagement in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. The procedures we agreed to perform were related to (1) transactions that represent the underlying basis of amounts distributed to the HTF during fiscal year 2008, (2) the Internal Revenue Service's (IRS) quarterly HTF receipt certifications during fiscal year 2008, (3) the Department of the Treasury's Financial Management Service adjustments to the HTF during fiscal year 2008, (4) the Department of the Treasury's Office of Tax Analysis's (OTA) process for estimating excise tax amounts to be distributed to the HTF for the fourth quarter …
Date:
November 3, 2008
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Border Security: Despite Progress, Weaknesses in Traveler Inspections Exist at Our Nation's Ports of Entry
A letter report issued by the Government Accountability Office with an abstract that begins "U.S. Customs and Border Protection (CBP) is responsible for keeping terrorists and other dangerous people from entering the country while also facilitating the cross-border movement of millions of travelers. CBP carries out this responsibility at 326 air, sea, and land ports of entry. In response to a congressional request, GAO examined CBP traveler inspection efforts, the progress made and the challenges that remain in staffing and training at ports of entry, and the progress CBP has made in developing strategic plans and performance measures for its traveler inspection program. This is a public version of a For Official Use Only report GAO issued on October 5, 2007. To conduct its work, GAO reviewed and analyzed CBP data and documents related to inspections, staffing, and training, interviewed managers and officers, observed inspections at eight major air and land ports of entry, and tested inspection controls at eight small land ports of entry. Information the Department of Homeland Security (DHS) deemed sensitive has been redacted."
Date:
November 5, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes
Correspondence issued by the General Accounting Office with an abstract that begins "We have performed the procedures contained in the enclosure to this report, which we agreed to perform and with which the Inspector General (IG) concurred, solely to assist it in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2003, is supported by the underlying records. As agreed, we evaluated fiscal year 2003 activity affecting distributions to the AATF."
Date:
November 20, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes
Correspondence issued by the Government Accountability Office with an abstract that begins "We have performed the procedures contained in the enclosure to this report, which we agreed to perform and with which the Department of Transportation (DOT) concurred, solely to assist DOT's office in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2007, is supported by the underlying records. As agreed with DOT's office, we evaluated fiscal year 2007 activity affecting distributions to the AATF. In performing the agreed-upon procedures, we conducted our work in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance for performing and reporting the results of agreed-upon procedures. The adequacy of the procedures to meet your objectives is your responsibility, and we make no representation in that respect. The procedures we agreed to perform were related to (1) transactions that represent the underlying basis of amounts distributed to the AATF, (2) the Internal Revenue Service's (IRS) quarterly AATF receipt certifications, (3) the Department of the Treasury's Financial Management Service adjustments …
Date:
November 2, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Embassy Construction: Proposed Cost-Sharing Program Could Speed Construction and Reduce Staff Levels, but Some Agencies Have Concerns
A letter report issued by the Government Accountability Office with an abstract that begins "The Department of State is in the early stages of a proposed multibillion dollar program to build secure new embassies and consulates around the world. Under the proposed Capital Security Cost-Sharing Program, all agencies with staff assigned to overseas diplomatic missions would share in construction costs. This report describes (1) the rationale for and development of the program, (2) agency concerns about the program, and (3) the influence of the program on agencies' overseas staff levels."
Date:
November 15, 2004
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Tax Administration: 2007 Filing Season Continues Trend of Improvement, but Opportunities to Reduce Costs and Increase Tax Compliance Should be Evaluated
A letter report issued by the Government Accountability Office with an abstract that begins "In 2007, the Internal Revenue Service (IRS) will spend over $3 billion to process returns and provide taxpayer service. Effective service can reduce taxpayers' burden of complying with tax laws and, many tax experts believe, may improve compliance. GAO was asked to assess IRS's performance relative to 2007 goals and prior years' performance including identifying actions that might generate efficiencies and increase compliance. GAO analyzed IRS performance data, reviewed IRS operations at various locations, and interviewed IRS and paid preparer representatives."
Date:
November 15, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Land Management: Challenges to Implementing the Federal Land Transaction Facilitation Act
Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. Department of the Interior's Bureau of Land Management (BLM), Fish and Wildlife Service, and National Park Service, and the U.S. Department of Agriculture's Forest Service manage about 628 million acres of public land, mostly in 11 western states and Alaska. Under the Federal Land Transaction Facilitation Act (FLTFA) of 2000, revenue raised from selling BLM lands is available to the agencies, primarily to acquire nonfederal land within the boundaries of land they already own--known as inholdings. These inholdings can create significant land management problems. To acquire land, the agencies can nominate parcels under state-level interagency agreements or the Secretaries can use their discretion to initiate acquisitions. FLTFA expires in July 2010. This testimony discusses GAO's 2008 report: Federal Land Management: Federal Land Transaction Facilitation Act Restrictions and Management Weaknesses Limit Future Sales and Acquisitions (GAO-08-196). Specifically, the testimony discusses (1) FLTFA revenue generated, (2) challenges to future sales, (3) FLTFA expenditures, (4) challenges to future acquisitions, and (5) agencies' implementation of GAO's recommendations. Among other things, GAO examined the act, agency guidance, and FLTFA sale and acquisition data, interviewed agency officials, and obtained some updated information."
Date:
November 17, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library