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171
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80
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Accounting Profession: Oversight, Auditor Independence, and Financial Reporting Issues
Correspondence issued by the General Accounting Office with an abstract that begins "The accounting system's self-regulatory system for auditors, which largely depends on voluntary contributions from the accounting industry, is plagued by fragmentation, lack of coordination, poor communication, and conflicts of interest. In GAO's view, the current self-regulatory system is broken, and oversight by the Securities and Exchange Commission (SEC) has fallen short in protecting the public interest. Because of the important role played by independent auditors, GAO believes that direct government intervention is needed to create a new body to oversee the auditing of public companies by the accounting profession. Concerns about the timeliness, relevancy, and transparency of the financial reporting model could be addressed by closer cooperation between SEC and the Financial Accounting Standards Board (FASB), adequate and independent funding for FASB operations, and periodic reporting to Congress on FASB matters."
Date:
May 3, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Former Members of Congress for 2000 and 1999
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Former Members of Congress for fiscal years 2000 and 1999. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with general accounting principles."
Date:
May 17, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Air Force Aircraft: Preliminary Information on Air Force Tanker Leasing
Correspondence issued by the General Accounting Office with an abstract that begins "GAO addressed the Air Force's plan to replace a portion of its KC-135 aerial refueling tanker fleet with leased Boeing 767 aircraft. Although the Air Force has a long term requirement to replace its aging fleet of KC-135 tankers, the urgency of the need in the short term is unclear. The Air Force stated that the leasing arrangement would allow it to acquire new tankers three years earlier than through its most recent procurement plan. This would allow the Air Force to retire old, less capable KC-135s, thus saving maintenance costs on those aircraft. Because the Air Force is still negotiating the lease details, it could not provide information on the cost effectiveness of leasing aircraft instead of purchasing them. Although GAO has not taken a position on the overall policy of leasing versus purchasing defense equipment, it found that, from a cost standpoint, leasing is more expensive in the long run. Because the 767 aircraft is larger than the KC-135, there will be some infrastructure improvement costs, such as for building or modifying hangars, taxiways, and runway aprons. Additional costs would likely include simulators and project management. …
Date:
May 15, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
DCPS: Attorneys' Fees for Access to Special Education Opportunities
Correspondence issued by the General Accounting Office with an abstract that begins "The District of Columbia Public Schools (DCPS) has been unable to meet the obligation to its special education students under the Individuals with Disabilities Education Act (IDEA). By 1998, DCPS was experiencing serious problems in conducting timely hearings requested by parents under IDEA and in issuing final decisions within the required timelines. This resulted in many complaints and law suits by parents. The amount of attorneys' fees awarded to parties who prevailed in the IDEA cases was costly to the District of Columbia. The District of Columbia Appropriations Acts for fiscal years 1999, 2000, and 2001 limited the amount of appropriated funds that could be paid to an attorney representing a prevailing party in an action brought against DCPS under IDEA. GAO reviewed DCPS's IDEA awards and payments for fiscal years 1999, 2000, and 2001 to determine if they exceeded the acts' limitations. GAO found that the limitations had little impact on the total amount awarded by the courts for the attorney's fees. The limitations apply only to the amount that the District of Columbia could pay to a prevailing party under IDEA and not the amount that …
Date:
May 22, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Technology Transfer: NNSA Did Not Implement the Technology Infrastructure Pilot Program
Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Energy is required to establish a technology infrastructure pilot program to improve technology partnership activities. The National Nuclear Security Administration (NNSA), in April 2002, reported that it was unable to implement the technology infrastructure pilot program in fiscal year 2001, because of other programming priorities. NNSA also said that it did not have any immediate plans to implement the pilot program in fiscal year 2002. Although it has not funded the pilot program, NNSA stated that it supports technology partnerships with private entities that fulfill mission requirements and agreed that the "cluster" type of infrastructure that the pilot program would promote is important for its facilities because community and economic development are enhanced."
Date:
May 10, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Medicare Home Health Care: Payments to Home Health Agencies Are Considerably Higher than Costs
A letter report issued by the General Accounting Office with an abstract that begins "The Balanced Budget Act of 1997 significantly changed Medicare's home health care payments to home health agencies (HHAs). Under a prospective payment system (PPS), HHAs are paid a fixed amount, adjusted for beneficiary care needs, for providing up to 60 days of care---termed a "home health episode." The act also imposed new interim payment limits to moderate spending until the PPS could be implemented. Although PPS was designed to lower Medicare spending below what it was under the interim system, GAO found that Medicare's payments for full home health care episodes were 35 percent higher than estimated in the first six months of 2001. These disparities indicate that Medicare's PPS overpays for services actually provided, although some HHAs facing extraordinary costs not accounted for by the payment system may be financially disadvantaged."
Date:
May 6, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Financial Audit: Capitol Preservation Fund's Fiscal Years 2001 and 2000 Financial Statements
A letter report issued by the General Accounting Office with an abstract that begins "GAO audited the financial statements of the Capitol Preservation Fund for fiscal years 2001 and 2000. GAO found that the financial statements (1) were presented fairly in conformity with U.S. generally accepted accounting principles, (2) contained no material weaknesses in internal control over financial reporting and compliance with laws and regulations, and (3) complied with the provisions of laws and regulations tested."
Date:
May 17, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Medicare: Utilization of Home Health Care by State
Correspondence issued by the General Accounting Office with an abstract that begins "This report discusses the variation in Medicare home health use across states. Using home health claims for the first 6 months of 2001 from the Centers for Medicare and Medicaid, GAO compiled statistics on home health users, home health visits, home health episodes, and the percentage of home health users with multiple episodes for each state. A home health episode, the basis for Medicare payment under the prospective payment system, is up to a 60-day period of care during which any number of visits may be provided."
Date:
May 23, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Military Transformation: Army Actions Needed to Enhance Formation of Future Interim Brigade Combat Teams
A letter report issued by the General Accounting Office with an abstract that begins "In 1999, the Army announced its plans to transform its forces during the next 30 years to enable them to deploy more rapidly and operate more effectively during all types of military conflicts, from small-scale contingencies to major wars. The Army's goal is to be able to deploy a brigade anywhere in the world within 96 hours, a division within 120 hours, and five divisions within 30 days. The first step is to form and equip six interim brigade combat teams by 2008. Created to fill a gap in military capability, the teams are intended to be a lethal and survivable deterrent force that can be rapidly deployed around the world. The commanders in chief envision different uses for the teams according to the unique requirements of their respective regions. However, they generally agree that the teams should provide them with a broader choice of capabilities to meet their operational needs. The Army faces many challenges in assembling its first team. For example, some planned combat capabilities will not be present when the team is certified for deployment next year. In addition, the interim armored vehicle …
Date:
May 17, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Community Investment: Information on Selected Facilities That Received Environmental Permits
A letter report issued by the General Accounting Office with an abstract that begins "Industrial facilities that operate under permits regulating some emissions and discharges have been the subject of complaints from community groups and environmental activists who charge that the facilities expose the surrounding communities to greater environmental risk than the general population. In response, the facilities point out that they contribute to the economic growth of the surrounding communities by employing residents and supporting other community needs, such as schools and infrastructure. In a survey of selected facilities, GAO found that the number of jobs in some decreased over time. According to facility officials, these jobs included unskilled, trade, technical, administrative, and professional positions with salaries ranging from $15,000 to $80,000 per year. Most of the facilities identified other contributions that they had made or planned to make in the local communities. These included volunteer work such as organizing cleanups; infrastructure improvements such as installing a new water drainage system; and financial assistance to schools, universities, community groups, and other organizations. Property values in a community are affected by many factors, including the condition of the land and houses, the proximity of the property to natural or man-made …
Date:
May 31, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Weapons of Mass Destruction: U.N. Confronts Significant Challenges in Implementing Sanctions against Iraq
A letter report issued by the General Accounting Office with an abstract that begins "United Nations sanctions were first imposed in August 1990 following Iraq's invasion of Kuwait. In 1991, the Security Council established sanctions to stop Iraq from acquiring or developing biological, chemical, and nuclear weapons. To achieve this, the Security Council prohibited all nations from buying Iraqi oil or selling the country any commodities except for food and medicine. It further established a weapons inspection regime to ensure that Iraq destroyed its weapons of mass destruction and stopped its weapons programs. Concerned about the humanitarian need of the Iraqi people, in 1995 the Security Council established a controls program for Iraq's oil sales that allows for the purchase of food, medicine, and essential civilian goods (the oil for food program). With international support for the sanctions eroding, in 2001 the Security Council passed a new sanctions resolution to address humanitarian concerns while keeping Iraq from rebuilding its weapons systems. Although the U.N. controlled $51 billion of Iraq's oil revenues from 1997 to 2001, Iraq earned an additional $6.6 billion in illegal revenue from oil smuggling and surcharges during the same time. Further, although the sanctions prohibit Iraq from …
Date:
May 23, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Multifamily Rural Housing: Prepayment Potential and Long-Term Rehabilitation Needs for Section 515 Properties
A letter report issued by the General Accounting Office with an abstract that begins "Nearly 450,000 elderly and other households depend on federal assistance to live in multifamily rural rental properties that were constructed with subsidized federal loans. Because the properties were built in areas when and where privately financed housing units, affordable by lower income households, were not considered economically feasible, the U.S. Department of Agriculture's Rural Housing Service (RHS) has made direct loans available to developers of affordable multifamily housing under its section 515 program. RHS has funded many more new properties than the portfolio has lost through prepayment. The number of new properties added to the portfolio exceeded the number that left the program after prepayment in every year except 2001. If the statutory requirement restricting prepayment for loans made before December 1989, were changed to allow prepayment without restrictions after 20 years from the date of the loan, prepayment could be an option for the owners of 3,900 of all section 515 properties over the next eight years. RHS field staff routinely inspect properties, complete and retain detailed descriptions of noted deficiencies, and transmit the summaries of the deficiencies identified to a central database. Only current …
Date:
May 10, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
The Accounting Profession: Status of Panel on Audit Effectiveness Recommendations to Enhance the Self-Regulatory System
A letter report issued by the General Accounting Office with an abstract that begins "The accounting profession maintains a voluntary, self-regulatory system through the American Institute of Certified Public Accountants (AICPA) that includes establishing professional standards, monitoring compliance with professional standards, disciplining members for improper acts and substandard performance, and conducting oversight. The Panel of Audit Effectiveness, set up to examine the AICPA's methods, made recommendations to enhance the accounting profession's self-regulatory system. Implementing actions taken or in process have addressed many of the Panel's recommendations. However, the Panel's recommendations did not fully address the limitations of the self-regulatory system identified in its report. Also, some of the Panel's recommendations were either not accepted or are still under study. Additional experience is needed to evaluate the effectiveness of actions taken or planned. However, the system is fragmented, uncoordinated, and has a disciplinary function that is widely perceived to be ineffective. The self-regulatory system is unable to protect the confidentiality of investigative information about alleged audit failures or other disciplinary matters concerning members of the profession. The lack of such protective powers hinders the timing of investigations and affects the public's perception of the self-regulatory system's effectiveness. The Panel recognized the …
Date:
May 17, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Federally-Chartered Corporation: Review of the Financial Statement Audit Report for the Non Commissioned Officers Association of the United States of America, Incorporated, for 2000 and 1999
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Non Commissioned Officers Association of the United States of America, Incorporated, for fiscal years 2000 and 1999. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with general accounting principles."
Date:
May 17, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for The Foundation of the Federal Bar Association for Fiscal Years 2000 and 1999
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Foundation of the Federal Bar Association for fiscal years 2000 and 1999. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date:
May 17, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Issues in Implementing International Peace Operations
Correspondence issued by the General Accounting Office with an abstract that begins "Between fiscal years 1996 and 2001, the United States provided $3.45 billion in direct contributions and $24.2 billion in voluntary or indirect contributions to 33 U.N. peacekeeping operations in such areas as the Congo, Sierra Leone, Kosovo, Bosnia, and, most recently, Afghanistan. The prospects for implementing peace agreements are enhanced if all major parties to the conflict participate in negotiating the agreements and if these agreements include specific authority and mechanisms for their enforcement. Peace operations are more likely to succeed if the military forces carrying out the operations have clear objectives, sufficient resources, and the authority to carry out their tasks. Military forces can help create a secure environment for civilian work to proceed. Moreover, the slow or late deployment of a peace operation's civil administrators might impede efforts to establish good governance. Finally, peace operations tend to be more successful when locals participate at every reasonable opportunity."
Date:
May 24, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
IRS Guidance on Economic Analyses in Investment Business Cases
Correspondence issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service (IRS) plans to spend $2.9 billion to modernize its information systems. This report reviews the latest draft of IRS' Investment Decision Management Business Case Procedure, which guides the agency's information technology (IT) investments. GAO discusses changes to the guidance that would ensure that the economic analyses in IRS business cases are consistent with commonly accepted principles. IRS' draft guidance on business case documentation represents an important step toward ensuring that IRS management has relevant information on which to base its critical IT investment decisions. However, some aspects of IRS' guidance are inconsistent with commonly held principles of public sector cost-benefit analysis. Most important, the guidance does not require the computation of a comprehensive social net present value (NPV)--the standard for deciding whether a government investment can be justified on economic grounds. The two partial NPV computations that IRS' guidance requires are inappropriate because they do not incorporate the proper values for all relevant benefits and costs for investment projects with significant effects outside of IRS. In addition, IRS' two NPV's are not additive, so even if all benefits and costs were properly valued, decision …
Date:
May 9, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Post-Hearing Questions Related to Federal Human Capital Issues
Correspondence issued by the General Accounting Office with an abstract that begins "This letter answers several questions that arose from a recent GAO testimony (GAO-02-528T) on human capital management. GAO discusses (1) early retirement and early separation incentives, (2) expanded management flexibilities, (3) federal financial management, (4) hiring processes, (5) what federal managers must do to motivate and empower their employees, and (6) what the federal government must do to be competitive as an employer of choice."
Date:
May 10, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Defense Acquisitions: Navy Needs Plan to Address Rising Prices in Aviation Parts
A letter report issued by the General Accounting Office with an abstract that begins "Since fiscal year 1999, the Navy's budget for repairing spare parts to support its aviation weapons systems has increased by about 50 percent, from $1.2 billion to $1.8 billion. Some military commands have asserted that the escalating cost of these parts has adversely impacted the funds available for the readiness of military forces. Overall, the prices for Navy repairable spare parts continue to climb for the three aircraft and their engines that GAO focused on in its November 2000 report. GAO's assessment of selected parts being repaired showed that while nearly 45 percent of the parts decreased in price, about 55 percent increased an average of 91.5 percent between fiscal year 1999 and 2002. The price increases were primarily due to the dramatically higher costs of the materials needed to repair spare parts, although other factors, such as overhead fees and labor rates, contributed. However, GAO could not determine the underlying causes for the rising material costs because the Navy's database lacked key information on each repair. The Navy's progress in developing an overall plan to identify and address the reasons for higher spare parts prices …
Date:
May 31, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Restructured Electricity Markets: Three States' Experiences in Adding Generating Capacity
A letter report issued by the General Accounting Office with an abstract that begins "Twenty-four states and the District of Columbia have restructured electricity markets by shifting from service provided through a regulated monopoly to service provided through open competition among the local utilities and their competitors. The restructuring was intended to boost competition and expand consumer choice, increase efficiency, and lower prices. Of the three states GAO studied, Texas had the greatest need for additional electric power, and it added the most new capacity from 1995 through 2001. In contrast, California added 25 percent of the forecasted need for capacity over this period. Although Pennsylvania added less than half of its forecasted need for capacity, the state continues to be a net exporter of electricity to nearby states. The three states have similar processes for approving applications to build and operate new power plants. In all three states, state and local agencies must review the applications to ensure that the developer complies with environmental, land use, and other requirements before issuing the permits necessary to build and operate a power plant. California also has a state energy commission that reviews each power plant application to determine whether the benefits …
Date:
May 24, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Naval Sea Cadet Corps for 2000 and 1999
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Naval Sea Cadet Corps for fiscal years 2000 and 1999. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date:
May 17, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Review of Studies of the Economic Impact of the September 11, 2001, Terrorist Attacks on the World Trade Center
Correspondence issued by the General Accounting Office with an abstract that begins "The terrorist attacks on the World Trade Center on September 11 caused enormous losses in New York City. These include the direct costs of the destruction to lives and property, as well as cleanup, and the indirect costs of lost income brought about by business closings and related spending reductions. It is expected that some of the losses will be covered by payments from private insurance, emergency federal relief funds, and charitable contributions. Other losses, however, may never be recovered because some individuals and businesses were uninsured or may not qualify for federal relief or charity. In reviewing eight studies from seven different organizations on the economic impact of the attacks, GAO found that they varied in the standard economic criteria used for analyzing economic impacts. In addition, the studies used different periods of time to estimate future costs that might be incurred. GAO found that the study by the New York City Partnership provided the most comprehensive estimates. The study estimated that the attacks on the two World Trade Center buildings cost $83 billion (in 2001 dollars) in total losses including both direct and indirect costs and …
Date:
May 29, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Academy of Public Administration for Fiscal Year 2000
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the National Academy of Public Administration for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date:
May 17, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Tropical Botanical Garden for 2000 and 1999
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Tropical Botanical Garden for fiscal years 2000 and 1999. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date:
May 17, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library