2010 Census: Census Bureau Should Take Action to Improve the Credibility and Accuracy of Its Cost Estimate for the Decennial Census (open access)

2010 Census: Census Bureau Should Take Action to Improve the Credibility and Accuracy of Its Cost Estimate for the Decennial Census

A letter report issued by the Government Accountability Office with an abstract that begins "The 2010 Census will be the most expensive census in our nation's history, even after adjusting for inflation. The Census Bureau (Bureau) estimates that the life cycle cost of the 2010 Census will be from $13.7 billion to $14.5 billion. GAO was asked to (1) assess the extent to which the Bureau's 2010 Census life cycle cost estimate adheres to characteristics defined for high-quality cost estimation, (2) report on the relationship between the estimate and the Bureau's budget, and (3) assess whether the Bureau's existing policies and resources are sufficient to conduct cost estimation. To assess the reliability of the Bureau's cost estimate, GAO analyzed the Bureau's methods and approaches to determine if the estimate is well-documented, comprehensive, accurate, and credible."
Date: June 16, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Border Security: Agencies Need to Better Coordinate Their Strategies and Operations on Federal Lands (open access)

Border Security: Agencies Need to Better Coordinate Their Strategies and Operations on Federal Lands

A letter report issued by the General Accounting Office with an abstract that begins "Since the mid-1990s--and especially since September 11--the government has focused attention and resources on preventing illegal aliens, drug smugglers, and potential terrorists from entering the United States across its land borders with Mexico and Canada. The Border Patrol is responsible for protecting the nation's borders. However, a significant portion of the borderlands are federal or tribal lands managed by the Bureau of Indian Affairs, Bureau of Land Management, Fish and Wildlife Service, National Park Service, and Forest Service. Realizing the importance of coordinating federal law enforcement efforts, GAO agreed to assess: (1) border-related law enforcement challenges for land management agencies in Arizona and Washington, (2) resources land management agencies have received to address these challenges, and (3) how the Border Patrol and land management agencies coordinate border-related law enforcement efforts."
Date: June 16, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Clinical Lab Quality: CMS and Survey Organization Oversight Should Be Strengthened (open access)

Clinical Lab Quality: CMS and Survey Organization Oversight Should Be Strengthened

A letter report issued by the Government Accountability Office with an abstract that begins "The Clinical Laboratory Improvement Amendments of 1988 (CLIA) strengthened and extended quality requirements for labs that perform tests to diagnose or treat disease. About 36,000 labs that perform certain complex tests must be surveyed biennially by either a state or one of six private accrediting organizations. CMS oversees implementation of CLIA requirements and the activities of survey organizations. GAO was asked to examine (1) the quality of lab testing; (2) the effectiveness of surveys, complaint investigations, and enforcement actions in detecting and addressing lab problems; and (3) the adequacy of CMS's CLIA oversight."
Date: June 16, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Coal Power Plants: Opportunities Exist for DOE to Provide Better Information on the Maturity of Key Technologies to Reduce Carbon Dioxide Emissions (open access)

Coal Power Plants: Opportunities Exist for DOE to Provide Better Information on the Maturity of Key Technologies to Reduce Carbon Dioxide Emissions

A letter report issued by the Government Accountability Office with an abstract that begins "Coal power plants generate about half of the United States' electricity and are expected to remain a key energy source. Coal power plants also account for about one-third of the nation's emissions of carbon dioxide (CO2 ), the primary greenhouse gas that experts believe contributes to climate change. Current regulatory efforts and proposed legislation that seek to reduce CO2 emissions could affect coal power plants. Two key technologies show potential for reducing CO2 emissions: (1) carbon capture and storage (CCS), which involves capturing and storing CO2 in geologic formations, and (2) plant efficiency improvements that allow plants to use less coal. The Department of Energy (DOE) plays a key role in accelerating the commercial availability of these technologies and devoted more than $600 million to them in fiscal year 2009. Congress asked GAO to examine (1) the maturity of these technologies; (2) their potential for commercial use, and any challenges to their use; and (3) possible implications of deploying these technologies. To conduct this work, GAO reviewed reports and interviewed stakeholders with expertise in coal technologies."
Date: June 16, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
DOD Weapon Systems: Missed Trade-off Opportunities During Requirements Reviews (open access)

DOD Weapon Systems: Missed Trade-off Opportunities During Requirements Reviews

A letter report issued by the Government Accountability Office with an abstract that begins "The Weapon Systems Acquisition Reform Act of 2009 (WSARA) directed the Joint Requirements Oversight Council (JROC) to ensure trade-offs among cost, schedule, and performance objectives are considered as part of its requirements review process. WSARA also directed GAO to assess the implementation of these requirements. This report addresses (1) the extent to which the JROC has considered trade-offs within programs, (2) the quality of resource estimates presented to the JROC, and (3) the extent to which the JROC is prioritizing requirements and capability gaps. To do so, GAO analyzed requirement documents reviewed by the JROC in fiscal year 2010, which identified capability gaps or performance requirements for new major defense acquisition programs. GAO also assessed resource estimates presented to the JROC against best practices criteria in the GAO Cost Estimating and Assessment Guide."
Date: June 16, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Drug Control: Specific Performance Measures and Long-Term Costs for U.S. Programs in Colombia Have Not Been Developed (open access)

Drug Control: Specific Performance Measures and Long-Term Costs for U.S. Programs in Colombia Have Not Been Developed

A letter report issued by the General Accounting Office with an abstract that begins "The United States has been providing assistance to Colombia since the early 1970s to help reduce illegal drug activities. In fiscal years 2000-03 alone, the United States provided over $2.5 billion. Despite this assistance, Colombia remains the world's leading producer and distributor of cocaine and a major source of the heroin used in the United States. The report discusses the status of U.S. counternarcotics assistance to the Colombian Army and for a U.S.-supported Colombian police aerial eradication program. It also addresses challenges Colombia and the United States face in sustaining these programs."
Date: June 16, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Equal Employment Opportunity: Improved Coordination Needed between EEOC and OPM in Leading Federal Workplace EEO (open access)

Equal Employment Opportunity: Improved Coordination Needed between EEOC and OPM in Leading Federal Workplace EEO

A letter report issued by the Government Accountability Office with an abstract that begins "In April 2005 GAO reported on the EEO policy framework in the federal workplace and the roles of EEOC and OPM. This report, in response to a congressional request, provides information on (1) federal agency EEO and human capital managers' views of the EEO framework requirements; (2) their views on the usefulness of guidance and feedback from EEOC and OPM concerning these requirements; and (3) how and to what extent EEOC and OPM coordinate in developing policy, providing guidance, and exercising oversight."
Date: June 16, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Expedited Assistance for Victims of Hurricanes Katrina and Rita: FEMA's Control Weaknesses Exposed the Government to Significant Fraud and Abuse (open access)

Expedited Assistance for Victims of Hurricanes Katrina and Rita: FEMA's Control Weaknesses Exposed the Government to Significant Fraud and Abuse

A letter report issued by the Government Accountability Office with an abstract that begins "In the wake of Hurricanes Katrina and Rita, the Federal Emergency Management Agency (FEMA) faced the challenge of providing assistance quickly while having sufficient controls to provide assurance that benefits were paid only to those eligible under the Individuals and Households Program (IHP). On February 13, 2006, GAO testified on the initial results of its ongoing work related to whether (1) controls are in place and operating effectively to limit assistance to qualified applicants, (2) indications exist of fraud and abuse in the application for and receipt of assistance payments, and (3) controls are in place and operating effectively over debit cards to prevent duplicate payments and improper usage."
Date: June 16, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federal Energy Management: GSA's Recovery Act Program Is on Track, but Opportunities Exist to Improve Transparency, Performance Criteria, and Risk Management (open access)

Federal Energy Management: GSA's Recovery Act Program Is on Track, but Opportunities Exist to Improve Transparency, Performance Criteria, and Risk Management

A letter report issued by the Government Accountability Office with an abstract that begins "The American Recovery and Reinvestment Act of 2009 (Recovery Act) provided the General Services Administration (GSA) with $5.55 billion to invest in federal buildings and promote economic recovery. This funding includes $4.5 billion to convert buildings to high-performance green buildings (HPGB), which seek to reduce energy and water use, among other goals. GAO was asked to address the (1) steps GSA has taken to implement the program and make its Recovery Act projects transparent to the public, (2) extent to which GSA's Recovery Act projects are helping the agency convert buildings to HPGB and addressing federal energy and water conservation requirements and goals, and (3) extent to which GSA has identified potential risks to its Recovery Act program and developed strategies to mitigate those risks. GAO reviewed GSA documents and relevant laws and executive orders, and interviewed GSA officials at headquarters and staff for 12 projects, which varied in type, size, and location."
Date: June 16, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Management: Thousands of Civilian Agency Contractors Abuse the Federal Tax System with Little Consequence (open access)

Financial Management: Thousands of Civilian Agency Contractors Abuse the Federal Tax System with Little Consequence

A letter report issued by the Government Accountability Office with an abstract that begins "Tax abuses by contractors working for the Department of Defense, on which GAO previously reported, have led to concerns about similar abuses by those hired by civilian agencies. GAO was asked to determine if similar problems exist at civilian agencies and, if so, to (1) quantify the amount of unpaid federal taxes owed by civilian agency contractors paid through the Financial Management Service (FMS), (2) identify any statutory or policy impediments and control weaknesses that impede tax collections under the Federal Payment Levy Program (FPLP), and (3) determine whether there are indications of abusive or potential criminal activity by contractors with unpaid tax debts."
Date: June 16, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Information Technology Management: Census Bureau Has Implemented Many Key Practices, but Additional Actions Are Needed (open access)

Information Technology Management: Census Bureau Has Implemented Many Key Practices, but Additional Actions Are Needed

A letter report issued by the Government Accountability Office with an abstract that begins "The Census Bureau's mission is to serve as the leading source of high quality data about the American people and the economy. This information is used to determine congressional and state legislative districts and to distribute hundreds of billions of dollars in federal funds each year. Information technology (IT) plays a critical role in the bureau's ability to carry out its missions by supporting data collection, analysis, and dissemination activities. In the past, the bureau has experienced problems with the development, acquisition, and implementation of IT systems. GAO was asked to (1) provide an IT profile of the Census Bureau, including an overview of information technology management and plans for the 2010 decennial census and (2) evaluate the adequacy of the bureau's IT policies, procedures, and practices in the areas of investment management, system development/management, enterprise architecture management, information security, and human capital."
Date: June 16, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
International Aviation: Federal Efforts Help Address Safety Challenges in Africa, but Could Benefit from Reassessment and Better Coordination (open access)

International Aviation: Federal Efforts Help Address Safety Challenges in Africa, but Could Benefit from Reassessment and Better Coordination

A letter report issued by the Government Accountability Office with an abstract that begins "The African continent is important to U.S. economic, strategic, and foreign policy interests, and efforts have been made to improve commerce and connectivity to benefit the two regions. However, the continent has the highest aviation accident rate in the world, which has hindered progress. Recognizing the importance of improving aviation safety in Africa, the United States and the international aviation community have worked to improve aviation safety in Africa. This congressionally requested report discusses (1) challenges in improving aviation safety in Africa, (2) key U.S. efforts to improve aviation safety in Africa and the extent to which they address the identified challenges, and (3) international efforts to improve aviation safety in Africa. To address these issues, GAO synthesized literature and aviation safety data, interviewed federal officials, and visited four African countries."
Date: June 16, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
International Financial Crises: Challenges Remain in IMF's Ability to Anticipate, Prevent, and Resolve Financial Crises (open access)

International Financial Crises: Challenges Remain in IMF's Ability to Anticipate, Prevent, and Resolve Financial Crises

A letter report issued by the General Accounting Office with an abstract that begins "Building on reform initiatives instituted after the Mexican financial crisis, the IMF implemented new initiatives in the mid-1990s to better anticipate, prevent, and resolve sovereign financial crises. GAO was asked to assess (1) the IMF's framework for anticipating financial crises, (2) the status of key IMF reform initiatives to prevent financial crises, and (3) new IMF proposals to resolve future financial crises."
Date: June 16, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
International Trade: Exporters' Use of the Earned Import Allowance Program for Haiti Is Negligible because They Favor Other Trade Provisions (open access)

International Trade: Exporters' Use of the Earned Import Allowance Program for Haiti Is Negligible because They Favor Other Trade Provisions

A letter report issued by the Government Accountability Office with an abstract that begins "In 2006, Congress passed the Haitian Hemispheric Opportunity through Partnership Encouragement Act (HOPE), giving preferential access to U.S. imports of Haitian apparel. In 2008, Congress amended HOPE (now HOPE II), expanding existing trade preference provisions and creating new ones, including the Earned Import Allowance Program (EIAP). Under the EIAP, for every 3-square- meter equivalents (SME) of U.S. or other qualifying fabric a firm imports into Haiti, it earns a credit to export 1 SME of apparel produced in Haiti to the United States, duty-free, regardless of the fabric source. The Haiti Economic Lift Program (HELP) Act of 2010 amended the EIAP, reducing the qualifying fabric requirement from 3 to 2. HOPE II also mandated GAO to review the effectiveness of the EIAP and to look for potential improvements. GAO examined (1) the extent to which the program has been used, (2) how U.S. government agencies implemented it, and (3) how might the program be improved. To address these questions GAO reviewed data from the Department of Commerce's Office of Textiles and Apparel (OTEXA); interviewed U.S. agency officials, Haitian and Dominican apparel producers, U.S. apparel buyers, and …
Date: June 16, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Internet Infrastructure: DHS Faces Challenges in Developing a Joint Public/Private Recovery Plan (open access)

Internet Infrastructure: DHS Faces Challenges in Developing a Joint Public/Private Recovery Plan

A letter report issued by the Government Accountability Office with an abstract that begins "Since the early 1990s, growth in the use of the Internet has revolutionized the way that our nation communicates and conducts business. While the Internet was originally developed by the Department of Defense, the vast majority of its infrastructure is currently owned and operated by the private sector. Federal policy recognizes the need to prepare for debilitating Internet disruptions and tasks the Department of Homeland Security (DHS) with developing an integrated public/private plan for Internet recovery. GAO was asked to (1) identify examples of major disruptions to the Internet, (2) identify the primary laws and regulations governing recovery of the Internet in the event of a major disruption, (3) evaluate DHS plans for facilitating recovery from Internet disruptions, and (4) assess challenges to such efforts."
Date: June 16, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
IRS' 2000 Tax Filing Season: IRS Measures Show Tax Processing Systems Performed Slightly Better Than in 1999 (open access)

IRS' 2000 Tax Filing Season: IRS Measures Show Tax Processing Systems Performed Slightly Better Than in 1999

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the performance of the information systems that the Internal Revenue Service (IRS) uses to process tax returns for individual taxpayers, focusing on: (1) IRS' tax processing systems performance in the 2000 filing season as reported by IRS compared to the 1999 filing season; and (2) whether IRS had taken actions to address problems affecting individual taxpayers."
Date: June 16, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Military Readiness: Readiness Reports Do Not Provide a Clear Assessment of Army Equipment (open access)

Military Readiness: Readiness Reports Do Not Provide a Clear Assessment of Army Equipment

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the equipment readiness in active duty Army units, focusing on whether the active duty units: (1) have the equipment required to conduct their wartime missions; (2) are keeping their equipment in good condition; and (3) can sustain the equipment in a two major theater war as required by the National Military Strategy."
Date: June 16, 1999
Creator: United States. General Accounting Office.
System: The UNT Digital Library
NASA: Commercial Partners Are Making Progress, but Face Aggressive Schedules to Demonstrate Critical Space Station Cargo Transport Capabilities (open access)

NASA: Commercial Partners Are Making Progress, but Face Aggressive Schedules to Demonstrate Critical Space Station Cargo Transport Capabilities

A letter report issued by the Government Accountability Office with an abstract that begins "After the planned retirement of the space shuttle in 2010, the National Aeronautics and Space Administration (NASA) will face a cargo resupply shortfall for the International Space Station of approximately 40 metric tons between 2010 and 2015. NASA budgeted $500 million in seed money to commercial partners to develop new cargo transport capabilities through its Commercial Orbital Transportation Services (COTS) project. NASA used its other transaction authority to award agreements to commercial partners. These agreements are not federal government contracts, and are therefore generally not subject to federal laws and regulations that apply to federal government contracts. GAO previously reported concerns about whether COTS vehicles would be developed in time to meet the shortfall. Subsequently, GAO was directed by the explanatory statement accompanying the Consolidated Appropriations Act, 2008, to examine NASA's management of the COTS project and its expenditures. In addition, GAO was asked to examine (1) NASA's reliance on commercial partners to meet the space station's cargo resupply needs; and (2) progress or challenges in developing commercial space transport capabilities. GAO analyzed NASA reports, briefings, and other information and held interviews with NASA and commercial …
Date: June 16, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
National Flood Insurance Program: Financial Challenges Underscore Need for Improved Oversight of Mitigation Programs and Key Contracts (open access)

National Flood Insurance Program: Financial Challenges Underscore Need for Improved Oversight of Mitigation Programs and Key Contracts

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Emergency Management Agency (FEMA) and its contractors administer and implement the National Flood Insurance Program (NFIP). GAO designated NFIP as a high-risk area in March 2006, and as of December 2007, FEMA owed more than $17.3 billion to the Treasury for hurricane-related losses. Concerns have been raised about the financial condition of NFIP and FEMA's efforts to mitigate losses and monitor NFIP contractors. This report (1) describes statistical and financial trends for NFIP from 1997 through 2006, (2) assesses the extent to which flood-damaged properties were purchased to mitigate risk, and (3) evaluates procedures for monitoring NFIP-related contracts. For this study, GAO analyzed financial and statistical data on the NFIP and its mitigation programs, reviewed documentation of contract monitoring activities, and interviewed FEMA officials and contractors."
Date: June 16, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
National Park Service: Donations and Related Partnerships Benefit Parks, but Management Refinements Could Better Target Risks and Enhance Accountability (open access)

National Park Service: Donations and Related Partnerships Benefit Parks, but Management Refinements Could Better Target Risks and Enhance Accountability

A letter report issued by the Government Accountability Office with an abstract that begins "The National Park Service (Park Service) in the Department of the Interior (Interior) annually receives hundreds of millions of dollars in donated funds, goods, and services to support its 391 parks and other sites. But concerns have been raised about potential accompanying risks, such as undue donor influence, new long-term maintenance costs, or commercialization of parks. To address these concerns, the Park Service has developed and refined policies for managing donations, but questions remain about the agency's ability to do so effectively. GAO was asked to examine (1) how donations and related partnerships have supported the Park Service, (2) the policies and processes the agency uses to manage donations and how well they are working, and (3) what the agency could do to enhance its management of donations and related partnerships. GAO reviewed applicable legal and policy documents, interviewed Interior and Park Service officials and partner organizations, and visited selected national parks."
Date: June 16, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Savings Bonds: Actions Needed to Increase the Reliability of Cost-effectiveness Measures (open access)

Savings Bonds: Actions Needed to Increase the Reliability of Cost-effectiveness Measures

A letter report issued by the General Accounting Office with an abstract that begins "While the Treasury generally pays lower interest rates on U.S. Savings Bonds than it does on other forms of borrowing from the public, it also incurs substantially higher administrative costs to issue and redeem the paper savings bond certificates. To determine whether these higher administrative costs exceed its interest rate savings, Treasury's Bureau of the Public Debt uses a spreadsheet model to compare the costs of issuing Series EE and Series I savings bonds with those of issuing marketable Treasury securities. GAO was asked to review this model to judge its reliability in measuring the relative costs of Treasury's borrowing alternatives."
Date: June 16, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Tax Administration: IRS Is Implementing the National Research Program as Planned (open access)

Tax Administration: IRS Is Implementing the National Research Program as Planned

A letter report issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service (IRS) needs up-to-date information on voluntary compliance in order to assess and improve its programs. IRS's last detailed study of voluntary compliance was done in the late 1980s, so the compliance information IRS is using today is not current. IRS is now carrying out the National Research Program (NRP), through which IRS auditors are reviewing about 47,000 randomly selected tax year 2001 individual tax returns. In June 2002, GAO reported that NRP was necessary, that its design was sound, and that it appeared to meet IRS's goals of acquiring useful compliance data while minimizing burden on taxpayers with returns in the sample. GAO was asked to review IRS's implementation of NRP. GAO reviewed IRS's method of gathering internal and third-party data (casebuilding) and IRS's process of reviewing casebuilding materials to determine if audits are necessary (classification) and assessed IRS's plans to ensure consistent data collection while minimizing burden on taxpayers."
Date: June 16, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Technology Transfer: Clearer Priorities and Greater Use of Innovative Approaches Could Increase the Effectiveness of Technology Transfer at Department of Energy Laboratories (open access)

Technology Transfer: Clearer Priorities and Greater Use of Innovative Approaches Could Increase the Effectiveness of Technology Transfer at Department of Energy Laboratories

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Energy (DOE) spends billions of dollars each year at its national laboratories on advanced science, energy, and other research. To maximize the public's investment and to foster economic growth, federal laws and policies have encouraged the transfer of federally developed technologies to private firms, universities, and others to use or commercialize. The American Recovery and Reinvestment Act of 2009 further emphasized the role of such technologies for addressing the nation's energy, economic, and other challenges. Congress requested GAO to examine (1) the nature and extent of technology transfer at DOE's laboratories; (2) the extent to which DOE can measure the effectiveness of its technology transfer efforts; and (3) factors affecting, and approaches for improving, DOE's efforts. GAO analyzed documents and data and spoke with officials at DOE headquarters and all 17 DOE national laboratories."
Date: June 16, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
U.S. Enrichment Corporation Privatization: USEC's Delays in Providing Data Hinder DOE's Oversight of the Uranium Decontamination Agreement (open access)

U.S. Enrichment Corporation Privatization: USEC's Delays in Providing Data Hinder DOE's Oversight of the Uranium Decontamination Agreement

A letter report issued by the Government Accountability Office with an abstract that begins "Prior to the 1998 privatization of the U.S. Enrichment Corporation (USEC), the Department of Energy (DOE) transferred about 45,000 metric tons of natural uranium to USEC to, among other things, be enriched to fulfill USEC's nuclear fuel contracts. About 9,550 metric tons were subsequently discovered to be contaminated with technetium, a radioactive metal, at levels exceeding the specification for nuclear fuel. Although DOE has not admitted liability, DOE and USEC have entered into agreements under which USEC is decontaminating the uranium. DOE has compensated USEC for its decontamination costs in several ways, including using proceeds from sales of government-owned clean uranium. GAO was asked to examine (1) USEC's progress in decontaminating uranium and (2) DOE's oversight of USEC's decontamination activities. A forthcoming GAO legal opinion will address DOE's legal authority to transfer clean uranium to USEC for sale and use the proceeds to compensate USEC for its decontamination services."
Date: June 16, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library