Internal Revenue Service: Status of Recommendation from Financial Audits and Related Financial Management Reports (open access)

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

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

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

A letter report issued by the General Accounting Office with an abstract that begins "The government produces billions of coins and currency notes each year. Coins are made by the U.S. Mint and issued by the Treasury Department. Currency notes are made by the Bureau of Engraving and Printing and issued by the Federal Reserve System (Fed). The Fed buys coins from the Mint at face value but pays the Bureau only the costs of printing currency. Coins on the books of the Fed are assets that are issued by the Mint, and notes are liabilities of the Federal Reserve Banks. In recent years congressional hearings have highlighted the confusion over differences in the budgetary and accounting treatment of coins and currency. In addition, the Treasury Inspector General and others have reported problems with Mint and Bureau operations. GAO was asked to review (1) how the costs and earnings from coins and currency are budgeted and accounted for and (2) whether any operational problems at the Mint and Bureau need further action."
Date: April 23, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
School Meal Programs: Competitive Foods Are Available in Many Schools; Actions Taken to Restrict Them Differ by State and Locality (open access)

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

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

Financial Audit Manual: Update (Exposure Draft)

Guidance issued by the General Accounting Office with an abstract that begins "The U.S. General Accounting Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."
Date: April 1, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
National Emergency Grants: Labor Is Instituting Changes to Improve Award Process, but Further Actions Are Required to Expedite Grant Awards and Improve Data (open access)

National Emergency Grants: Labor Is Instituting Changes to Improve Award Process, but Further Actions Are Required to Expedite Grant Awards and Improve Data

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Labor (Labor) awards national emergency grants to states and local areas to provide assistance to workers who lose their jobs because of major economic dislocations or disasters. Most grants awarded are regular grants to assist workers affected by plant closings or mass layoffs. Questions have been raised about whether grant funds are getting to states and local areas quickly enough. GAO was asked to assess the effectiveness of the process for awarding national emergency grants, whether Labor is planning changes that will improve the grant award process, and what is known about how grant funds are used."
Date: April 16, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Project SAFECOM: Key Cross-Agency Emergency Communications Effort Requires Stronger Collaboration (open access)

Project SAFECOM: Key Cross-Agency Emergency Communications Effort Requires Stronger Collaboration

A letter report issued by the General Accounting Office with an abstract that begins "One of the five priorities in the President's Management Agenda is the expansion of electronic government (e-government)--the use of Internet applications to enhance access to and delivery of government information and services. Project SAFECOM is one of the 25 initiatives sponsored by the Office of Management and Budget (OMB) to implement this agenda. Managed by the Department of Homeland Security, the project's goal is to achieve interoperability among emergencyresponse communications at all levels of government, while at the same time realizing cost savings. GAO assessed the government's progress in implementing Project SAFECOM."
Date: April 16, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
State Department: Issues Affecting Funding of Iraqi National Congress Support Foundation (open access)

State Department: Issues Affecting Funding of Iraqi National Congress Support Foundation

A letter report issued by the General Accounting Office with an abstract that begins "As part of the efforts by the United States to oust Saddam Hussein, a critical element of U.S. policy included funding the Iraqi National Congress as the lead Iraqi opposition coalition. In 1999, the Iraqi National Congress Support Foundation (INCSF) was established to provide an organizational structure for Department of State funding. From March 2000 until September 2003, the Department of State funded several INCSF programs, including television broadcasting. INCSF's broadcasting goals included broadcasts into Iraq focusing on providing the Iraqi people unbiased news and information and updating them on efforts to bring democracy to Iraq. GAO was asked to review (1) the history of the Department of State's funding of INCSF broadcasting activities and (2) the key issues affecting State's funding decisions."
Date: April 30, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Security Clearances: FBI Has Enhanced Its Process for State and Local Law Enforcement Officials (open access)

Security Clearances: FBI Has Enhanced Its Process for State and Local Law Enforcement Officials

A letter report issued by the General Accounting Office with an abstract that begins "The free flow of information among federal, state, and local law enforcement agencies could prove vital to fighting the war on terrorism. State and local law enforcement officials are key stakeholders in the United States' efforts to combat terrorism, and as such, they may require access to classified national security information to help prevent or respond to terrorist attacks. In order to gain access to such information, state and local law enforcement officials generally need federal security clearances. The Federal Bureau of Investigation (FBI) grants security clearances and shares classified information with state and local law enforcement officials. Immediately following September 11, 2001, some state and local law enforcement officials expressed frustration with the complexity of the process for obtaining security clearances. Others expressed frustration with the length of time it took to obtain a security clearance. These frustrations exacerbated the general concern among law enforcement stakeholders that the lack of security clearances could impede the flow of critical information from the FBI to the state and local level, from the state and local level to the FBI, and laterally from one state or local agency …
Date: April 30, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Nuclear Waste Cleanup: DOE Has Made Some Progress in Cleaning Up the Paducah Site, but Challenges Remain (open access)

Nuclear Waste Cleanup: DOE Has Made Some Progress in Cleaning Up the Paducah Site, but Challenges Remain

A letter report issued by the General Accounting Office with an abstract that begins "In 1988, radioactive contamination was found in the drinking water wells of residences near the federal government's uranium enrichment plant in Paducah, Kentucky. In response, the Department of Energy (DOE) began a cleanup program. In 2000, GAO reported that DOE faced significant challenges in cleaning up the site and that it was doubtful that the cleanup would be completed as scheduled by 2010 and within the $1.3 billion cost projection. GAO was asked to determine (1) the amount of money DOE has spent on the site, the purposes for which it was spent, and the estimated total costs for the site; (2) the status of DOE cleanup efforts; and (3) the challenges GAO previously identified that continue to be issues for DOE."
Date: April 1, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Fair Housing: Opportunities to Improve HUD's Oversight and Management of the Enforcement Process (open access)

Fair Housing: Opportunities to Improve HUD's Oversight and Management of the Enforcement Process

A letter report issued by the General Accounting Office with an abstract that begins "Discrimination in housing on the basis of race, sex, family status, and other grounds is illegal in the United States. Each year, the Department of Housing and Urban Development's Office of Fair Housing and Equal Opportunity (FHEO) and related agencies carry out enforcement activities for several thousand complaints of housing discrimination. The timeliness and effectiveness of the enforcement process have been continuing concerns. GAO describes the stages and practices of the fair housing enforcement process, looks at recent trends, and identifies factors that may influence the length and thoroughness of the process."
Date: April 21, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Department of Energy: Certain Postretirement Benefits for Contractor Employees Are Unfunded and Program Oversight Could Be Improved (open access)

Department of Energy: Certain Postretirement Benefits for Contractor Employees Are Unfunded and Program Oversight Could Be Improved

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Energy (DOE), which carries out its national security, environmental cleanup, and research missions through extensive use of contractors, faces significant costs for postretirement health and pension benefits for contractor employees. Given DOE's long history of using contractors and the rising cost of postretirement benefits, the Chairman, House Committee on Appropriations, Subcommittee on Energy and Water Development, asked GAO to (1) analyze DOE's estimated financial obligation for postretirement health and pension benefits for contractor employees at the end of fiscal year 2003, (2) determine how DOE evaluates its contractor postretirement health and pension benefit programs and assesses the comparative levels of benefits offered by contractors, and (3) assess how DOE's oversight of these benefits could be enhanced."
Date: April 15, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Yucca Mountain: Persistent Quality Assurance Problems Could Delay Repository Licensing and Operation (open access)

Yucca Mountain: Persistent Quality Assurance Problems Could Delay Repository Licensing and Operation

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Energy (DOE) must obtain a license from the Nuclear Regulatory Commission (NRC) to construct a nuclear waste repository at Yucca Mountain, Nevada. In licensing, a quality assurance program helps ensure that the information used to demonstrate the safety of the repository is defensible and well documented. DOE developed a corrective action plan in 2002 to fix recurring problems with the accuracy of such information. This report assesses the status of corrective actions and the adequacy of DOE's plan to measure the effectiveness of actions taken."
Date: April 30, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Additional Posthearing Questions Related to Proposed Department of Homeland Security (DHS) Human Capital Regulations (open access)

Additional Posthearing Questions Related to Proposed Department of Homeland Security (DHS) Human Capital Regulations

Correspondence issued by the General Accounting Office with an abstract that begins "On February 25, 2004, Congress heard testimony at a hearing entitled "The Key to Homeland Security: The New Human Resources System." This report responds to additional questions posed by Senator Akaka and Senator Lautenberg."
Date: April 30, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Developing Countries: Achieving Poor Countries' Economic Growth and Debt Relief Targets Faces Significant Financing Challenges (open access)

Developing Countries: Achieving Poor Countries' Economic Growth and Debt Relief Targets Faces Significant Financing Challenges

A letter report issued by the General Accounting Office with an abstract that begins "The Heavily Indebted Poor Countries (HIPC) Initiative, established in 1996, is a bilateral and multilateral effort to provide debt relief to poor countries to help them achieve economic growth and debt sustainability. Multilateral creditors are having difficulty financing their share of the initiative, even with assistance from donors. Under the existing initiative, many countries are unlikely to achieve their debt relief targets, primarily because their export earnings are likely to be significantly less than projected by the World Bank and International Monetary Fund (IMF). GAO assessed (1) the projected multilateral development banks' funding shortfall for the existing initiative and (2) the amount of funding, including development assistance, needed to help countries achieve economic growth and debt relief targets. The Treasury, World Bank, and African Development Bank commented that historical export growth rates are not good predictors of the future because significant structural changes are under way in many countries that could lead to greater growth. We consider these historical rates to be a more realistic gauge of future growth because of these countries' reliance on highly volatile primary commodities and other vulnerabilities such as HIV/AIDS."
Date: April 14, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Federal Research: Information on DOE's Laboratory-Directed R&D Program (open access)

Federal Research: Information on DOE's Laboratory-Directed R&D Program

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Energy's (DOE) contractor-operated laboratories perform mission-related research and development (R&D) for DOE and other federal agencies. In 1992, DOE established the Laboratory- Directed Research and Development (LDRD) program, under which laboratory directors may allocate funding to scientists to conduct worthy independent research. DOE allows participating laboratories to support their LDRD programs by including a charge of up to 6 percent of the total project cost in the indirect costs for R&D performed for DOE and other federal agencies. GAO was asked to address 11 specific questions on DOE's LDRD program regarding: DOE's statutory authority for charging other federal agencies for LDRD, DOE's policies and procedures for ensuring departmental compliance with statutory requirements and committee report direction, the extent to which DOE believes the LDRD program is a necessary tool for recruiting and retaining laboratory scientists, and the sources and amounts of LDRD funding that each laboratory received from fiscal year 1998 through fiscal year 2003. In commenting on the draft report, DOE agreed with its factual accuracy."
Date: April 30, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Developing Countries: Challenges in Financing Poor Countries' Economic Growth and Debt Relief Targets (open access)

Developing Countries: Challenges in Financing Poor Countries' Economic Growth and Debt Relief Targets

Testimony issued by the General Accounting Office with an abstract that begins "The Heavily Indebted Poor Countries (HIPC) Initiative, established in 1996, is a bilateral and multilateral effort to provide debt relief to poor countries to help them achieve economic growth and debt sustainability. Multilateral creditors are having difficulty financing their share of the initiative, even with assistance from donors. Under the existing initiative, many countries are unlikely to achieve their debt relief targets, primarily because their export earnings are likely to be significantly less than projected by the World Bank and International Monetary Fund (IMF). In a recently issued report, GAO assessed (1) the projected multilateral development banks' funding shortfall for the existing initiative and (2) the amount of funding, including development assistance, needed to help countries achieve economic growth and debt relief targets. The Treasury, World Bank, and African Development Bank commented that historical export growth rates are not good predictors of the future because significant structural changes are under way in many countries that could lead to greater growth. We consider these historical rates to be a more realistic gauge of future growth because of these countries' reliance on highly volatile primary commodities and other vulnerabilities such …
Date: April 20, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
U.S. International Broadcasting: Challenges Facing the Broadcasting Board of Governors (open access)

U.S. International Broadcasting: Challenges Facing the Broadcasting Board of Governors

Testimony issued by the General Accounting Office with an abstract that begins "The terrorist attacks of September 11, 2001, were a dramatic reminder of the importance of cultivating a better understanding of the United States and its policies with overseas audiences. U.S. public diplomacy activities include the efforts of the Broadcasting Board of Governors, which oversees all nonmilitary U.S. international broadcasting by the Voice of America (VOA) and several other broadcast entities. Such broadcasting helps promote a better understanding of the United States and serves U.S. interests by providing overseas audiences with accurate and objective news about the United States and the world. GAO has issued three reports over the past 4 years examining the organizational, marketing, resource, and performance reporting challenges faced by the Board. Our recommendations to the Board have included the need to address the long-standing issue of overlapping language services (i.e., where two services broadcast in the same language to the same audience) and to strengthen the Board's strategic planning and performance by placing a greater emphasis on results. The Board has taken significant steps to respond to these and other recommendations."
Date: April 29, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Operation Iraqi Freedom: Long-standing Problems Hampering Mail Delivery Need to Be Resolved (open access)

Operation Iraqi Freedom: Long-standing Problems Hampering Mail Delivery Need to Be Resolved

A letter report issued by the General Accounting Office with an abstract that begins "Mail is a morale booster for troops fighting overseas and for their families at home. More than 65 million pounds of letters and parcels were delivered to troops serving in Operation Iraqi Freedom in 2003 and problems with prompt and reliable mail delivery surfaced early in the conflict. Congress and the White House forwarded more than 300 inquiries about mail delivery problems to military postal officials. GAO was directed to review mail delivery to troops stationed in the Middle East. In this report, GAO assesses (1) the timeliness of mail delivery to and from troops in Operation Iraqi Freedom, (2) how mail delivery issues and problems during this operation compared with those experienced during Operations Desert Shield/Storm in 1991, and (3) efforts to identify actions to resolve problems in establishing mail operations for future contingencies."
Date: April 14, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Department of State: Nonproliferation, Anti-terrorism, Demining, and Related Programs Follow Legal Authority, but Some Activities Need Reassessment (open access)

Department of State: Nonproliferation, Anti-terrorism, Demining, and Related Programs Follow Legal Authority, but Some Activities Need Reassessment

A letter report issued by the General Accounting Office with an abstract that begins "The Department of State requested $415 million to fund programs in the Nonproliferation, Antiterrorism, Demining, and Related Programs (NADR) appropriations account for fiscal year 2005. Interest has been expressed in learning about whether programs are being implemented in accord with the law, and in the extent to which programs use experts hired on a contractual basis. GAO was asked to determine (1) the legal authorizations for the programs and the extent to which programs are implemented in accord with these authorizations and (2) the extent to which program management and implementation use outside experts."
Date: April 30, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Assisted Living: Examples of State Efforts to Improve Consumer Protections (open access)

Assisted Living: Examples of State Efforts to Improve Consumer Protections

A letter report issued by the General Accounting Office with an abstract that begins "Assisted living facilities provide help with activities of daily living in a residential setting for individuals who cannot live independently but do not require 24-hour skilled nursing care. In 2002, over 36,000 assisted living facilities served approximately 900,000 residents. The states establish and enforce licensing standards for these institutions. Because states have taken widely differing approaches to regulating and supporting assisted living, they can potentially learn from each other's experiences as they consider changes to their own policies. GAO was asked to review challenges faced by consumers and providers of assisted living and seek out notable state initiatives addressing those challenges in three selected areas: (1) disclosure of full and accurate information to consumers, (2) state assistance to providers to meet licensing requirements, and (3) procedures for addressing residents' complaints. We identified specific examples of individual programs in Florida, Texas, Washington, Georgia, and Massachusetts that highlighted different approaches in these three areas, which other states might wish to consider emulating."
Date: April 30, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Status of FEMA's FY03 Pre-Disaster Mitigation Program (open access)

Status of FEMA's FY03 Pre-Disaster Mitigation Program

Correspondence issued by the General Accounting Office with an abstract that begins "The Federal Emergency Management Agency (FEMA) provides federal disaster assistance to help those in need respond to, prepare for, and recover from disasters. As the costs for disaster assistance have risen, FEMA has made disaster mitigation a primary goal in its efforts to reduce the long-term cost of disasters and minimize risk to property and individuals from natural or man-made hazards. Previous FEMA mitigation grant programs were formula-based and provided funds both prior to and after a disaster occurred. Fiscal Year 2003, marks the first-time FEMA has implemented a grant program that awards funds for mitigation activities on a competitive basis. This report presents information on (1) FEMA's processes and criteria for awarding planning and competitive pre-disaster mitigation grants to states and localities, and (2) the status of FEMA's efforts to implement the Fiscal Year 2003 Pre-Disaster Mitigation Program."
Date: April 28, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federal Advisory Committees: Additional Guidance Could Help Agencies Better Ensure Independence and Balance (open access)

Federal Advisory Committees: Additional Guidance Could Help Agencies Better Ensure Independence and Balance

A letter report issued by the General Accounting Office with an abstract that begins "Because advisory committees are established to advise federal decision makers on significant national issues, it is essential that their membership be, and be perceived as being, free from conflicts of interest and balanced as a whole. GAO was asked to (1) describe the role of federal advisory committees in the development of national policies, (2) examine the extent to which existing guidance and policies and procedures for evaluating committee members for conflicts of interest and points of view ensure independent members and balanced committees, and (3) identify practices and measures that could help ensure independence and balance."
Date: April 16, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Contract Management: DOD Needs Measures for Small Business Subcontracting Program and Better Data on Foreign Subcontracts (open access)

Contract Management: DOD Needs Measures for Small Business Subcontracting Program and Better Data on Foreign Subcontracts

A letter report issued by the General Accounting Office with an abstract that begins "More small businesses are turning to subcontracting as a way to participate in the federal government's $250 billion procurement program. DOD, accounting for about two-thirds of federal procurements, has a critical role in providing opportunities to small businesses through subcontracting programs such as the Test Program for Negotiation of Comprehensive Small Business Subcontracting Plans (Test Program). In addition, Congress raised concerns about the potential for small businesses to lose opportunities to firms performing work outside of the United States. GAO was asked to review (1) DOD's assessment of the Test Program's effectiveness, (2) the performance of contractors participating in the Test Program, (3) the Defense Contract Management Agency's (DCMA) oversight of contractors' small business subcontracting efforts, and (4) the extent and reasons contractors are subcontracting with businesses performing outside the U.S."
Date: April 5, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Foreign Assistance: U.S. Anticorruption Programs in Sub-Saharan Africa Will Require Time and Commitment (open access)

Foreign Assistance: U.S. Anticorruption Programs in Sub-Saharan Africa Will Require Time and Commitment

A letter report issued by the General Accounting Office with an abstract that begins "In October 2000, Congress passed the International Anticorruption and Good Governance Act (P.L. 106-309). The purpose of this legislation is to promote good governance by helping other countries combat corruption and improve government transparency and accountability. U.S. agencies spent about $33 million per year in fiscal years 2001-2002 providing anticorruption assistance to 22 sub-Saharan African countries. The U.S. Agency for International Development (USAID) provided the majority of this assistance, along with the Departments of the Treasury, Justice, Commerce, and State. To help Congress oversee management of anticorruption programs in sub-Saharan Africa, GAO was asked to examine (1) what is known about the extent of corruption in the region, (2) the factors that give rise to corruption in this region, (3) the anticorruption assistance U.S. agencies have provided, and (4) the lessons about anticorruption assistance that U.S. agencies and other international organizations have learned."
Date: April 26, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library