Government Auditing Standards: Amendment No. 1--Documentation Requirements When Assessing Control Risk at Maximum for Controls Significantly Dependent Upon Computerized Information Systems (open access)

Government Auditing Standards: Amendment No. 1--Documentation Requirements When Assessing Control Risk at Maximum for Controls Significantly Dependent Upon Computerized Information Systems

Other written product issued by the General Accounting Office with an abstract that begins "GAO presented a guide on its revised government auditing standards to audit officials and others interested in government auditing standards. The standards require auditors to document in the working papers the basis for assessing control risk at the maximum level for assertions that are significantly dependent on computerized systems."
Date: May 1, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
International Environment: Literature on the Effectiveness of International Environmental Agreements (open access)

International Environment: Literature on the Effectiveness of International Environmental Agreements

A staff study issued by the General Accounting Office with an abstract that begins "GAO provided information on the three components needed to ensure compliance with international environmental agreements."
Date: May 1, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Standards for Internal Control in the Federal Government (Exposure Draft) (Superseded by AIMD-00-21.3.1) (open access)

Standards for Internal Control in the Federal Government (Exposure Draft) (Superseded by AIMD-00-21.3.1)

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by AIMD-00-21.3.1, Standards for Internal Control in the Federal Government, November 1999. GAO published a guide on internal control standards for executive agency managers as required by the Federal Managers' Financial Integrity Act. The standards apply equally to program implementation and administration as well as financial operations, and they are intended to help both program and financial managers."
Date: May 1, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Surface Transportation: Moving into the 21st Century (open access)

Surface Transportation: Moving into the 21st Century

A staff study issued by the General Accounting Office with an abstract that begins "GAO provided information on the surface transportation challenges facing the nation in the 21st century. To understand these challenges and assess the potential direction surface transportation policy could take to address them, GAO sponsored a conference that brought together transportation experts to discuss the future of surface transportation in the United States."
Date: May 1, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Determining the Taxable Portion of Federal Pension Distributions (open access)

Determining the Taxable Portion of Federal Pension Distributions

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on: (1) what reasons, if any, exist for the Office of Personnel Management (OPM) to report the taxable portion of annuity benefits for newly retired federal employees on the Form CSA 1099R (Statement of Annuity Paid); and (2) the feasibility of OPM's doing so."
Date: May 3, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Nuclear Regulation: Better Oversight Needed to Ensure Accumulation of Funds to Decommission Nuclear Power Plants (open access)

Nuclear Regulation: Better Oversight Needed to Ensure Accumulation of Funds to Decommission Nuclear Power Plants

A chapter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the potential cost to decommission nuclear power plants and the implications of competition within the electricity industry, focusing on whether: (1) there is adequate assurance that the Nuclear Regulatory Commission's (NRC) licensees are accumulating sufficient funds for decommissioning; and (2) NRC is adequately addressing the effects of electricity deregulation on the funds that will eventually be needed for decommissioning."
Date: May 3, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Organ Procurement and Transplantation Network: Legal Liability and Data Confidentiality (open access)

Organ Procurement and Transplantation Network: Legal Liability and Data Confidentiality

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Organ Procurement and Transplantation Network (OPTN), focusing on the impact of proposed Department of Health and Human Services' (HHS) modifications on the: (1) confidentiality of information about the program; and (2) possible legal liability of members of the Network arising from their peer review activities."
Date: May 3, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Department of Defense: Status of Financial Management Weaknesses and Actions Needed to Correct Continuing Challenges (open access)

Department of Defense: Status of Financial Management Weaknesses and Actions Needed to Correct Continuing Challenges

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the status of financial management at the Department of Defense (DOD), focusing on: (1) DOD's most serious financial management weaknesses; (2) the resulting impact on DOD's ability to effectively carry out its programs and operations; and (3) DOD's efforts to address these deficiencies."
Date: May 4, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Department of Health and Human Services, Administration for Children and Families: Temporary Assistance for Needy Families Program (open access)

Department of Health and Human Services, Administration for Children and Families: Temporary Assistance for Needy Families Program

Other written product issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Administration for Children and Families' (ACF) new rule on the Temporary Assistance for Needy Families (TANF) program. GAO noted that: (1) the rule contains key provisions of the new welfare block grant program enacted in 1996 by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 and the TANF program; (2) this program replaces the Aid to Families with Dependent Children program and the related programs known as the Job Opportunities and Basic Skills Training Program and the Emergency Assistance program; and (3) ACF complied with the applicable requirements in promulgating the rule."
Date: May 4, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Equal Employment Opportunity: Data Shortcomings Hinder Assessment of Conflicts in the Federal Workplace (open access)

Equal Employment Opportunity: Data Shortcomings Hinder Assessment of Conflicts in the Federal Workplace

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the nature and extent of workplace conflicts that underlie the rising number of discrimination cases, focusing on: (1) the statutory bases (e.g., race, sex, or disability discrimination) under which employees filed complaints; (2) the kinds of issues (e.g., nonselection for promotion, harassment) that were cited in these complaints; and (3) why the data collected and reported by the Equal Employment Opportunity Commission (EEOC) were not helpful in answering the questions raised."
Date: May 4, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Medicare Subvention Demonstration: DOD Experience and Lessons for Possible VA Demonstration (open access)

Medicare Subvention Demonstration: DOD Experience and Lessons for Possible VA Demonstration

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Department of Defense's (DOD) Medicare subvention demonstration program, focusing on: (1) the early phases of implementing the DOD demonstration; (2) issues raised by that experience for DOD subvention; and (3) lessons from the DOD demonstration for a possible Department of Veterans Affairs (VA) demonstration."
Date: May 4, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
The Commodity Exchange Act: Issues Related to the Commodity Futures Trading Commission's Reauthorization (open access)

The Commodity Exchange Act: Issues Related to the Commodity Futures Trading Commission's Reauthorization

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on issues related to the Commodity Futures Trading Commission's (CFTC) reauthorization, focusing on issues related to derivatives that are traded on-exchange as well as those that are privately negotiated off-exchange, or over-the-counter (OTC)."
Date: May 5, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Federalism: Implementation of Executive Order 12612 in the Rulemaking Process (open access)

Federalism: Implementation of Executive Order 12612 in the Rulemaking Process

A statement of record issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the implementation of Executive Order 12612 on federalism, focusing on: (1) how often the preambles to covered agencies' final rules issued between April 1, 1996, and December 31, 1998, mentioned Executive Order 12612 and how often they indicated that the agencies had conducted federalism assessments under the order; (2) what selected agencies have done to implement the requirements of Executive Order 12612; and (3) what the Office of Management and Budget (OMB) has done to oversee federal agencies' implementation of Executive Order 12612 in the rulemaking process."
Date: May 5, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
IRS Customer Service: Management Strategy Shows Promise But Could Be Improved (open access)

IRS Customer Service: Management Strategy Shows Promise But Could Be Improved

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) efforts to improve customer service."
Date: May 5, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Small Business Tax Compliance Burden (open access)

Small Business Tax Compliance Burden

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the tax compliance burdens of small business taxpayers, focusing on: (1) why the Internal Revenue Service's (IRS) compliance burden estimates are not reliable; (2) why the relationship of the no-change rates to audit rates for small businesses and other individuals is difficult to determine; and (3) why IRS has limited information on its interactions with small businesses."
Date: May 5, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Teacher Training: Over $1.5 Billion Federal Funds Invested in Many Programs (open access)

Teacher Training: Over $1.5 Billion Federal Funds Invested in Many Programs

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed its work concerning federally funded teacher training programs, focusing on the: (1) number of agencies and the programs they administer that support teacher training, along with some general characteristics of these programs; and (2) funding provided by these programs."
Date: May 5, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federal Courts: Differences Exist In Ordering Fines and Restitution (open access)

Federal Courts: Differences Exist In Ordering Fines and Restitution

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on federal offenders who were ordered to pay criminal fines and victim restitution, focusing on: (1) the percentage of offenders who were ordered to pay fines or restitution in fiscal year (FY) 1997 and those who were not; (2) differences across judicial circuits and districts in the percent of offenders who were ordered to pay fines or restitution and those who were not; and (3) officials' opinions about possible reasons for those differences."
Date: May 6, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Federal Courts: Differences Exist in Ordering Fines and Restitution (open access)

Federal Courts: Differences Exist in Ordering Fines and Restitution

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on federal courts and the differences that exist in ordering fines and restitution, focusing on: (1) the percentages of those offenders who were ordered to pay fines and restitution in fiscal year (FY) 1997 and those who were not; (2) differences across judicial circuits and districts in the percentages of those offenders who were ordered to pay fines or restitution and those who were not; and (3) officials' opinions about possible reasons for these differences."
Date: May 6, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Foster Care: Kinship Care Quality and Permanency Issues (open access)

Foster Care: Kinship Care Quality and Permanency Issues

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed how well kinship care is serving foster children, focusing on the: (1) quality of care that children in kinship care receive compared with that received by other foster children, as measured by a caseworker's assessment of a caregiver's parenting skills, the extent to which a foster child is able to maintain contact with familiar people and surroundings, and a caregiver's willingness to enforce court-ordered restrictions on parental visits; (2) frequency with which state child welfare agencies pursue various permanent living arrangements and the time children in kinship care have spent in the system compared with other foster children; and (3) recent state initiatives intended to help ensure that children in kinship care receive good quality foster care and are placed in permanent homes in a timely manner."
Date: May 6, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Department of Energy Workforce Reduction: Community Assistance Can Be Better Targeted (open access)

Department of Energy Workforce Reduction: Community Assistance Can Be Better Targeted

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Department of Energy's (DOE) community assistance program for minimizing the impact of downsizing its contractor workforce, focusing on: (1) how much funding DOE had committed to spend and spent in support of its worker and community assistance program for fiscal years (FY) 1994 through 1998; (2) who received benefits during FY 1997 and FY 1998; (3) comparing DOE's separation benefits with the benefit packages of other federal and nonfederal organizations; and (4) what effect DOE's criteria had on determining which communities received assistance."
Date: May 7, 1999
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 United States Olympic Committee for 1997 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the United States Olympic Committee for 1997

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the audit report covering the financial statements of the United States Olympic Committee for the year ended December 31, 1997, focusing on whether the audit report complied with the financial reporting requirements of the law."
Date: May 7, 1999
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 Women's Army Corps Veterans Association for Fiscal Year 1998 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Women's Army Corps Veterans Association for Fiscal Year 1998

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the audit report covering the financial statements of the Women's Army Corps Veterans Association for the fiscal year June 30, 1998, focusing on whether the audit report complied with the financial reporting requirements of the law."
Date: May 7, 1999
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
General Aviation Airports: Unauthorized Land Use Highlights Need for Improved Oversight and Enforcement (open access)

General Aviation Airports: Unauthorized Land Use Highlights Need for Improved Oversight and Enforcement

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on: (1) the Federal Aviation Administration's (FAA) monitoring of general aviation airports' compliance with federal land-use requirements; and (2) FAA's use of enforcement tools to resolve cases of noncompliance."
Date: May 7, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
International Energy Agency: How the Agency Prepares Its World Oil Market Statistics (open access)

International Energy Agency: How the Agency Prepares Its World Oil Market Statistics

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on: (1) how the International Energy Agency (IEA) prepares its world oil market statistics; and (2) what accounted for the missing barrels in IEA's historical world oil market statistics in 1998."
Date: May 7, 1999
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library