Managerial Cost Accounting Practices: Department of Health and Human Services and Social Security Administration (open access)

Managerial Cost Accounting Practices: Department of Health and Human Services and Social Security Administration

Correspondence issued by the Government Accountability Office with an abstract that begins "Authoritative bodies have promulgated laws, accounting standards, information system requirements, and related guidance to emphasize the need for cost information and cost management in the federal government. For example, the Chief Financial Officers (CFO) Act of 1990, contains several provisions related to managerial cost accounting, one of which states that an agency's CFO should develop and maintain an integrated accounting and financial management system that provides for the development and reporting of cost information. Statement of Federal Financial Accounting Standards No. 4, Managerial Cost Accounting Concepts and Standards for the Federal Government, and the Joint Financial Management Improvement Program's (JFMIP) Framework for Federal Financial Management Systems established accounting standards and system requirements for managerial cost accounting (MCA) information at federal agencies. The Federal Financial Management Improvement Act of 1996 built on this foundation and required, among other things, CFO Act agencies to comply substantially with federal accounting standards and federal financial management systems requirements. In light of the requirements for federal agencies to prepare MCA information, Congress asked us to determine the extent to which federal agencies develop cost information and use it for managerial decision making. The …
Date: April 18, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
911 Services: Most States Used 911 Funds for Intended Purposes, but FCC Could Improve Its Reporting on States' Use of Funds (open access)

911 Services: Most States Used 911 Funds for Intended Purposes, but FCC Could Improve Its Reporting on States' Use of Funds

A letter report issued by the Government Accountability Office with an abstract that begins "Although states faced challenges and delays in the past, states have made significant progress implementing wireless Enhanced 911 (E911) since 2003. Wireless E911 deployment usually proceeds through two phases: Phase I provides general caller location information by identifying the cell tower or cell site that is receiving the wireless call; Phase II provides more precise caller-location information, usually within 50 to 300 meters. Currently, according to the National Emergency Number Association (NENA), nearly 98 percent of 911 call centers, known as Public Safety Answering Points (PSAPs), are capable of receiving Phase I location information, and 97 percent have implemented Phase II for at least one wireless carrier. This represents a significant improvement since 2003 when implementation of Phase I was 65 percent and Phase II was 18 percent. According to NENA's current data, 142 U.S. counties (representing roughly 3 percent of the U.S. population) do not have some level of wireless E911 service. The areas that lack wireless E911 are primarily rural and tribal areas that face special implementation challenges, according to federal and association officials."
Date: April 18, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Grants Management: Additional Actions Needed to Streamline and Simplify Processes (open access)

Grants Management: Additional Actions Needed to Streamline and Simplify Processes

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government distributed about $400 billion in federal grants in fiscal year 2003 through about 1,000 different federal grant programs administered by several federal agencies with different administrative requirements. Congress, concerned that some of these requirements may be duplicative, burdensome, or conflicting--and could impede cost-effective delivery of services--passed the Federal Financial Assistance Management Improvement Act of 1999, commonly called P.L. 106-107, and mandated that GAO assess the act's effectiveness. This report addresses (1) progress made to streamline and develop common processes for grantees and (2) the coordination among the Office of Management and Budget (OMB), the agencies, and potential grant recipients."
Date: April 18, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Department of Energy: Budget Trends and Oversight (open access)

Department of Energy: Budget Trends and Oversight

Testimony issued by the Government Accountability Office with an abstract that begins "Recent GAO work found that funding increases have expanded or created Department of Energy (DOE) programs with varying results. For example:"
Date: April 18, 2012
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Deepwater Horizon Oil Spill: Update on Federal Financial Risks and Claims Processing (open access)

Deepwater Horizon Oil Spill: Update on Federal Financial Risks and Claims Processing

Correspondence issued by the Government Accountability Office with an abstract that begins "On April 20, 2010, an explosion occurred on BP America Production Company's (BP) leased mobile offshore drilling unit Deepwater Horizon. The total cost to clean up the massive and unprecedented oil spill in the Gulf of Mexico following the Deepwater Horizon explosion (including costs to help pay for the spill's adverse impact on businesses and individuals in the region) are yet unknown, but have been estimated in the tens of billions of dollars. The extent to which the federal government will ultimately be required to pay costs associated with the Deepwater Horizon oil spill remains unclear. The complex legal framework in place for oil spill liability and response funding will play an integral role in determining who is responsible and will ultimately pay the costs associated with the Deepwater Horizon oil spill. In this regard, the Oil Pollution Act of 1990, as amended (OPA), which Congress enacted after the Exxon Valdez spill in 1989, authorized use of the Oil Spill Liability Trust Fund (Fund) to pay for certain oil spill cleanup costs and damages using federal tax revenues for immediate response costs and when the responsible parties cannot …
Date: April 18, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Department of Homeland Security: FY2014 Appropriations (open access)

Department of Homeland Security: FY2014 Appropriations

This report provides an overview of appropriations for the Department of Homeland Security (DHS). The first portion of this report provides an overview and historical context for reviewing DHS appropriations, highlighting various aspects including the comparative size of DHS components, the amount of non-appropriated funding the department receives, and trends in the timing and size of the department's appropriations legislation.
Date: April 18, 2014
Creator: Painter, William L.
Object Type: Report
System: The UNT Digital Library
Collector's Bill-Book. (open access)

Collector's Bill-Book.

Patent for certain new and useful improvements in collectors' bill - books, including instructions and illustrations.
Date: April 18, 1899
Creator: Ward, George Cooper
Object Type: Patent
System: The Portal to Texas History
Car Brake (open access)

Car Brake

Patent for a rail car brake. Illustration included.
Date: April 18, 1905
Creator: Pepple, John W.
Object Type: Patent
System: The Portal to Texas History
Advertising-Machine (open access)

Advertising-Machine

Patent for an advertising machine for displaying various advertising cards in a motorized machine that displays all the different cards as it goes around in a circle.
Date: April 18, 1911
Creator: Helm, Virgil L.
Object Type: Patent
System: The Portal to Texas History
Combined Scraper and Fender Attachment (open access)

Combined Scraper and Fender Attachment

Patent for a scraper and fender attachment for plows. Illustrations included
Date: April 18, 1911
Creator: Buttrill, David B.
Object Type: Patent
System: The Portal to Texas History
Blacking-Brush (open access)

Blacking-Brush

Patent for a new and useful improvement in blacking brushes, including instructions and illustrations.
Date: April 18, 1899
Creator: De Witt, Joseph R.
Object Type: Patent
System: The Portal to Texas History
Combined Buckle and Hook (open access)

Combined Buckle and Hook

Patent for a combined buckle and hook. Illustration included.
Date: April 18, 1905
Creator: Green, George F.
Object Type: Patent
System: The Portal to Texas History
Wire-Stretcher. (open access)

Wire-Stretcher.

Patent for a wire stretcher tool for use in building wire fences.
Date: April 18, 1911
Creator: Gibbens, Andrew J.
Object Type: Patent
System: The Portal to Texas History
Window-Screen. (open access)

Window-Screen.

Patent for window screens with frames, side members and end members that can be fixed, detached and adjusted.
Date: April 18, 1905
Creator: McGlamery, William H.
Object Type: Patent
System: The Portal to Texas History
Induction Coil (open access)

Induction Coil

Patent for induction coil. Illustration included.
Date: April 18, 1905
Creator: Baker, John A.
Object Type: Patent
System: The Portal to Texas History
Lamp Bracket (open access)

Lamp Bracket

Patent for a lamp bracket. Illustration included.
Date: April 18, 1905
Creator: Holder, William J. & Corry, J. F.
Object Type: Patent
System: The Portal to Texas History
Packing for Piston-Rods. (open access)

Packing for Piston-Rods.

Patent for certain new and useful improvements in packing for piston rods and the like, including instructions and illustrations.
Date: April 18, 1899
Creator: Lewis, George Harris
Object Type: Patent
System: The Portal to Texas History
Steam-Radiator. (open access)

Steam-Radiator.

Patent for a steam radiator for heating the cab of a locomotive.
Date: April 18, 1911
Creator: McBurney, Samuel L.
Object Type: Patent
System: The Portal to Texas History
Engraver's Tool (open access)

Engraver's Tool

Patent for a tool for engraving small objects. Illustrations included.
Date: April 18, 1911
Creator: Mueller, Eduard Fredrick
Object Type: Patent
System: The Portal to Texas History
Road-Grading And Ditching Machine. (open access)

Road-Grading And Ditching Machine.

Patent for a new and improved road grading and ditching machine, including instructions and illustrations.
Date: April 18, 1899
Creator: Cornett, James William
Object Type: Patent
System: The Portal to Texas History
Poultry and Animal Fumigating Device. (open access)

Poultry and Animal Fumigating Device.

Patent for a poultry and animal fumigating device that spreads the fumigating substance throughout the animals cage.
Date: April 18, 1911
Creator: Graeffe, Ernst Frederich
Object Type: Patent
System: The Portal to Texas History
Receptacle-Clamping Device (open access)

Receptacle-Clamping Device

Patent for a receptacle clamp. Illustrations included.
Date: April 18, 1911
Creator: Williams, Winfield B.
Object Type: Patent
System: The Portal to Texas History
Plow-Point Mount (open access)

Plow-Point Mount

Patent for a plow point mount. Illustrations included.
Date: April 18, 1911
Creator: Swindle, Houston H.
Object Type: Patent
System: The Portal to Texas History
Electric-Current Controller. (open access)

Electric-Current Controller.

Patent for a new and improved electric current controller for "use in connection with incandescent electric lamps" (line 10 - 11).
Date: April 18, 1899
Creator: Breeding, James Bouldin
Object Type: Patent
System: The Portal to Texas History