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Congressional Research Service Reports
229
Government Accountability Office Reports
102
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Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Boy Scouts of America for 2000
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Boy Scouts of America for fiscal year 2000. 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:
July 26, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Internal Revenue Service: Status of Recommendations From Financial Audits and Related Financial Management Reports
Correspondence issued by the General Accounting Office with an abstract that begins "This report provides a status of the Internal Revenue Service's (IRS) efforts to implement recommendations GAO made on its audits of IRS's financial statements. In updating the status of these recommendations, GAO included the results of its audit of IRS's financial statements for fiscal year 2001 and 2000."
Date:
July 30, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Forest Service: Scope and Methodology Used to Determine Number of Appeals and Legal Challenges of Fiscal Year 2001 Fuel Reduction Projects
Correspondence issued by the General Accounting Office with an abstract that begins "Congress appropriated $205 million to the Forest Service for fiscal year 2001 to reduce hazardous accumulated fuels. In an effort to put as much of these appropriated monies on the ground as quickly as possible in fiscal year 2001, the Forest Service identified and funded those hazardous fuel reduction projects for which it had completed the necessary environmental analyses. As of July 2001, the Forest Service had completed the necessary environmental analyses to implement 1,671 hazardous fuel reduction projects in fiscal year 2001. Of those, 20 had been appealed, and none had been litigated. Appellants included environmental groups and individuals."
Date:
July 9, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
NNSA: Nuclear Weapon Reports Need to Be More Detailed and Comprehensive
Correspondence issued by the General Accounting Office with an abstract that begins "The National Nuclear Security Administration (NNSA) spends $5.5 billion a year to maintain the safety and reliability of the nation's nuclear weapons stockpile through the Stockpile Stewardship Program. Because the United States is no longer designing and building new nuclear weapons, extending the life of each of the nine weapon types in the current stockpile is a key component of this program. However, the criteria used by NNSA for determining when its reporting should begin may prevent Congress from receiving complete information on life extension costs. The current Nuclear Weapon Acquisition Reports (NWAR) are less detailed and comprehensive than the Department of Defense's Selected Acquisition Reports. Finally, the cost data in the NWARs exclude significant costs that are necessary to successfully complete the life-extension efforts."
Date:
July 3, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Peace Corps: Initiatives for Addressing Safety and Security Challenges Hold Promise, but Progress Should Be Assessed
A letter report issued by the General Accounting Office with an abstract that begins "About 7,000 Peace Corps volunteers now serve in 70 countries, often living in areas with limited access to reliable communications, police, or medical services. Moreover, as Americans, they may be viewed as relatively wealthy and hence good targets for criminal activity. The Peace Corps has reported rising numbers of assaults against its volunteers since it began collecting data in 1990. However, the Peace Corps' record is mixed when it comes to developing safe and secure housing and worksites for volunteers, monitoring volunteers and responding to security concerns or criminal incidents, and preparing for emergencies. To reduce risks to its volunteers, the Peace Corps has adopted policies that address monitoring and disseminating information on the security environment; volunteer training; development of safe and secure housing and work sites for volunteers; monitoring volunteers and responding to incidents and concerns; and planning for emergencies, such as evacuations. Volunteer surveys and GAO visits to five overseas ports indicate that volunteers are generally satisfied with agency training programs and other efforts designed to emphasize safety and security awareness. The agency is not certain, but officials have stated that efforts to improve …
Date:
July 25, 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 Agricultural Hall of Fame for 2001 and 2000
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Agricultural Hall of Fame for fiscal years 2000 and 2001. 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:
July 26, 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 Aviation Hall of Fame 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 Aviation Hall of Fame for fiscal years 1999 and 2000. 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:
July 26, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Department of Defense's Compliance with Statutory Requirements for Funding Military Operations Where Funds Were Not Provided in Advance
Correspondence issued by the General Accounting Office with an abstract that begins "Section 127a, title 10 of the United States Code provides the Department of Defense (DOD) with two options for funding nontraining deployments and operations when Congress has not provided funds in advance. These options involve waiving reimbursements for support services and transferring amounts from other DOD accounts. Section 127a prescribes specific procedures to be followed by DOD when these funding options are used; requires DOD to notify Congress of and report on certain new contingency operations; and states that the Comptroller General of the United States shall from time to time, and when requested by a Committee of Congress, conduct a review to determine whether DOD is complying with the statutory requirements and limitations. GAO found that DOD has complied with the requirements contained in section 127a. Since the current notification and reporting requirements of section 127a were enacted in 1996, DOD has provided congressional notification for four operations, involving Bosnia, Kosovo, hurricane relief in Central America, and East Timor. DOD has rarely used the funding options provided in section 127a. It used the section 127a funding option allowing waiver of reimbursement for units providing support once, for …
Date:
July 19, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
District of Columbia: Planned Funding and Schedule for D.C. Public Schools' Modernization Program Are Unrealistic
Correspondence issued by the General Accounting Office with an abstract that begins "In April 2002, GAO testified on the major challenges facing the District of Columbia Public School system faces in modernizing and renovating the District's schools (see GAO-02-628T). The school system, with the assistance of the U.S. Army Corps of Engineers, has made considerable progress in making emergency repairs during the past few years. However, the school system now faces the more complex task of modernizing--either through renovation or through new construction--virtually every public school in the District of Columbia. As a result, the school system must adopt a modernization program that will cost significantly more and take longer to accomplish than originally projected. In addition, the school system faces the challenge of ensuring that sufficient funds are budgeted for asbestos management activities."
Date:
July 25, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Foot and Mouth Disease: To Protect U.S. Livestock, USDA Must Remain Vigilant and Resolve Outstanding Issues
A chapter report issued by the General Accounting Office with an abstract that begins "The 2001 outbreak of foot and mouth disease (FMD) in the United Kingdom decisively illustrated the devastation that this highly contagious animal disease can cause to a nation's economy. By the time the disease was eradicated, the United Kingdom had slaughtered more than 4 million animals and sustained losses of $5 billion in the food and agricultural sectors, as well as comparable losses to its tourism industry. Before 2001, the United Kingdom had been FMD-free for almost 34 years. Following the outbreak, the country was generally barred from participating in the international trade of live animals and animal products that could transmit the virus. The United States has adequate processes for obtaining information on foreign FMD outbreaks and providing the Department of Agriculture (USDA) and others with this information, but it lacks adequate processes for sharing this information with the Customs Service. The United States receives information on FMD outbreaks from USDA officials stationed abroad, international agricultural and animal health organizations, and foreign governments. These officials collect a wide array of agricultural and animal health information about the countries and regions in which they are stationed, …
Date:
July 26, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Oversight of the Management of the Office of Workers' Compensation Programs: Are the Complaints Justified
Correspondence issued by the General Accounting Office with an abstract that begins "GAO has shown that cross-matching or data sharing can be a valuable management and oversight practice. The Office of Workers' Compensation Programs (OWCP) already has the right to access Social Security Administration's (SSA) data. However, such access is subject to SSA's approval--the Code of Federal Regulations provides that "OWCP may verify the earnings reported by the employee through a variety of means, including by not limited to computer matches with the Office of Personnel Management and inquiries to SSA." Prior GAO work has demonstrated the importance of, and potential savings from, checking applicants' and beneficiaries' initial and continuing eligibility for federal benefits by verifying the economic information they provide with independent, third-party sources."
Date:
July 19, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
International Environment: U.S. Actions to Fulfill Commitments Under Five Key Agreements
A statement of record issued by the General Accounting Office with an abstract that begins "The United States is bound by five international environmental agreements related to climate change (Framework Convention), desertification (Desertification Convention), the earth's ozone layer (Montreal Protocol), endangered species (CITES), and North American environmental cooperation (North American Agreement). However, the United States fell short of meeting a commitment or pledge in two areas--providing financial assistance to other nations and timely reporting. Agencies use informal means, such as meetings and informal communications, to track their actions to fulfill commitments under the five agreements. GAO found few studies that evaluated the effectiveness of the U.S. actions. These few studies generally concluded that the actions examined had positive effects."
Date:
July 24, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Homeland Security: New Department Could Improve Coordination but Transferring Control of Certain Public Health Programs Raises Concerns
A statement of record issued by the General Accounting Office with an abstract that begins "Federal, state, and local governments share responsibility for terrorist attacks. However, local government, including police and fire departments, emergency medical personnel, and public health agencies, is typically the first responder to an incident. The federal government historically has provided leadership, training, and funding assistance. In the aftermath of September 11, for instance, one-quarter of the $40 billion Emergency Response Fund was earmarked for homeland security, including enhancing state and local government preparedness. Because the national security threat is diffuse and the challenge is highly intergovernmental, national policymakers must formulate strategies with a firm understanding of the interests, capacity, and challenges facing those governments. The development of a national strategy will improve national preparedness and enhance partnerships between federal, state, and local governments. The creation of the Office of Homeland Security is an important and potentially significant first step. The Office of Homeland Security's strategic plan should (1) define and clarify the appropriate roles and responsibilities of federal, state, and local entities; (2) establish goals and performance measures to guide the nation's preparedness efforts; and (3) carefully choose the most appropriate tools of government to implement …
Date:
July 16, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Critical Infrastructure Protection: Federal Efforts Require a More Coordinated and Comprehensive Approach for Protecting Information Systems
A letter report issued by the General Accounting Office with an abstract that begins "Critical infrastructure protection (CIP) involves activities that enhance the security of the nation's cyber and physical public and private infrastructures that are essential to national security, economic activity, and public health and safety. At least 50 federal organizations within 13 major departments and agencies mentioned in Presidential Decision Directive 63 are involved in CIP activities that include setting policy, analyzing vulnerabilities and intelligence information, disseminating alerts and warnings on potential and actual infrastructure attacks, developing remediation plans, responding to incidents, and performing research and development. Although most organizations could identify their relationships with other key CIP entities, relationships among all organizations performing similar activities were not consistently established. Most of the organizations in GAO's review do not receive appropriations specifically designated for cyber CIP and, therefore, do not track these funds. A complicating factor in tracking funds spent on cyber CIP activities is that organizational totals often include funds spent on physical, cyber, and agency-specific CIP spending."
Date:
July 15, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Welfare Reform: Outcomes for TANF Recipients with Impairments
A letter report issued by the General Accounting Office with an abstract that begins "The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 created the Temporary Assistance for Needy Families (TANF) block grants to states, which emphasizes work and responsibility over dependence on government benefits. GAO found that impairments are common among TANF recipients and their children, with 44 percent of TANF recipients reporting that they or their children had impairments, compared with 15 percent of the non-TANF population. Moreover, recipients with impairments were more likely to be white and over age 35 than those without impairments. GAO found that people with impairments who left TANF were less likely to be employed than leavers without impairments, but many leavers with impairments received Supplemental Security Income, a federal program providing cash assistance to low-income individuals who are aged, blind, or disabled."
Date:
July 8, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Money Laundering: Extent of Money Laundering through Credit Cards Is Unknown
A letter report issued by the General Accounting Office with an abstract that begins "Money laundering is a serious issue; an estimated $500 billion are laundered annually. The extent to which money laundering through credit cards may be occurring, however, is unknown. Bank regulators, credit card industry representatives, and law enforcement officials interviewed by GAO indicated that credit card accounts were not likely to be used in the initial stage of money laundering, when illicit cash is first placed into the financial system, because the industry generally restricts cash payments. Industry representatives reported that, in their view, the banks' application screening processes, systems to monitor fraud, and policies restricting cash payments made credit cards less vulnerable to money laundering. At the time of GAO's review, the primary regulatory oversight mechanism to ensure the adequacy of anti-money laundering programs was the Bank Secrecy Act examination, which applies in the credit card industry to issuing and acquiring banks. The regulators said that the issuing banks' application screening process, fraud monitoring systems, and policies restricting cash payments lowered the risk of money laundering through credit cards."
Date:
July 22, 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 Future Farmers of America for Fiscal Years 2001 and 2000
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Future Farmers of America for fiscal years 2001 and 2000. 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:
July 26, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Current Law Limits the State Department's Authority to Manage Certain Overseas Properties Cost Effectively
Correspondence issued by the General Accounting Office with an abstract that begins "Section 738 in the fiscal year 2001 Agriculture Appropriation Act prohibits the Department of State from selling residences purchased to house agricultural attaches without approval from the Foreign Agricultural Service (FAS) and requires the department to use the proceeds from such sales to purchase residences for these attaches. Legislation currently before Congress would repeal section 738 since it limits the Department of State's authority to implement cost-effective decisions about sales of unneeded overseas property and the use of sales proceeds. Because of section 738's restrictions, State has delayed two property sales valued at nearly $4 million that appear to be in the government's best interests. FAS is concerned that if section 738 is repealed, selling these properties will result in increased costs since it would have to lease housing for attaches who previously lived rent-free in government-owned housing. Although section 738 applies only to residences purchased for agricultural attaches, the Office of Management and Budget and State are concerned that it could lead to fragmented and less cost-effective management of overseas property if other agencies seek similar treatment for their senior representatives. Section 738's restrictions do not appear …
Date:
July 11, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Congressional Award Foundation: Management Action Needed to Establish Control Requirements and Related Procedures
Correspondence issued by the General Accounting Office with an abstract that begins "During GAO's fiscal year 2001 audit on accounting procedures and internal controls at the Congressional Award Foundation it found several internal control weaknesses related to processing transactions, maintaining supporting documents, and required reporting. Specifically, GAO found lack of approval for payments to vendors, inaccurate classification of transactions in the general ledger, lack of supporting documents for adjusting journal entries made by the foundation's accounting firm, incomplete personnel files, and lack of congressional reports for fiscal year 2000. The leadership of the Congressional Award Foundation changed near the end of the fiscal year 2001, and this transition may have contributed to the weaknesses found during GAO's audit. Since this transition, the foundation has established the executive position of the Director of Finance and Administration to oversee daily financial and administrative operations."
Date:
July 26, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Government Auditing Standards: Answers to Independence Standard Questions
Guidance issued by the General Accounting Office with an abstract that begins "In January 2002, GAO issued an amendment to Government Auditing Standards, Amendment No. 3, Independence, which substantially changed the previous standard to better serve the public interest and to maintain a high degree of integrity, objectivity and independence for audits of government entities. GAO has received many inquiries about the new independence standard due to its significant effect on audits of federal entities and funds and on those who have adopted or are otherwise required to use Government Auditing Standards. Accordingly, this document responds to questions related to the independence standard's implementation time frame, underlying concepts, and application in specific nonaudit circumstances."
Date:
July 1, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Environmental Protection: The Federal Government Could Help Communities Better Plan for Transportation That Protects Air Quality
A statement of record issued by the General Accounting Office with an abstract that begins "Despite regulations limiting emissions and improved vehicle and fuel technologies, the air in many cities and towns still does not meet air quality standards. Vehicle emissions contain substances, including carbon monoxide, nitrogen oxides, and volatile organic compounds, that degrade air quality and threaten public health and the environment. Vehicles emissions account for about one third to one-half of these pollutants. Epidemiological and other studies have consistently found that breathing emissions containing these compounds contributes to respiratory and other health problems. Vehicle emissions also harm vegetation and cause crop damage. Provisions in the clean air and surface transportation laws have encouraged transportation planners to look for ways to curb harmful emissions, but predominantly in areas that already suffer pollution problems. The Clean Air Act requires planners to demonstrate that their plans and programs will not worsen air quality, but only in areas with current or prior air quality problems. Congress and federal agencies have opportunities to provide more help to transportation planners and communities considering the environmental impacts of their transportation and land use decisions."
Date:
July 30, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Review of Potential Merger of the Library of Congress Police and/or the Government Printing Office Police with the U.S. Capitol Police
Correspondence issued by the General Accounting Office with an abstract that begins "There are over 30 police forces currently operating in the District of Columbia, many of which have authority or jurisdiction within the Capitol Hill area. Three of these, the Library of Congress (LOC) Police, the Government Printing Office (GPO) Police, and the U.S. Capitol Police (USCP), are part of the legislative branch. Merging the LOC Police and/or the GPO Police with the USCP is feasible for several reasons. First, although each force has unique responsibilities, their overall missions are similar enough that a merged force could assume both the unique and common responsibilities. Another reason is their common geographic area with overlapping jurisdictions. USCP officials also believe it is possible to merge the other forces into its existing force, and the labor committees of the departments support a merger. Nevertheless, if LOC and/or GPO police were to be merged with the USCP, issues to be addressed include gaining LOC and/or GPO management support, resolving differences in retirement systems, and integrating training and security systems. A merger between the LOC and/or GPO police forces and the USCP would incur significant costs if the intent of a merger is to …
Date:
July 5, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
2002 Update of the 155mm Lightweight Howitzer
Correspondence issued by the General Accounting Office with an abstract that begins "This report describes the schedule, cost, and technical status of the 155mm Lightweight Howitzer program. The Army-Marine Corps Lightweight Howitzer Joint Program Office directs this program's development, with a British company as the prime contractor. Since GAO's April 2000 report (See GAO-01-603R), all key milestones have slipped because a 2-year low-rate initial production phase has been added to provide production representative howitzers for operational testing. Correspondingly, the full-rate production decision has slipped from September 2002 to October 2004. Since April 2001, total program cost estimates have increased from $1,209.0 million to $1,365.2 million, principally as the result of the large number of design modifications resulting from developmental testing and restructuring the program to add a low-rate initial production phase. In addition, the costs for the towed artillery digitization increased by $51 million. Technical problems--such as the durability of the optical fire control, bore sight retention, and accuracy--have been addressed through design changes. However, some of these changes have not yet been tested, and the Marine Corps Operational Test and Evaluation Activity has yet to review test data that the program office believes shows the howitzer has met accuracy …
Date:
July 24, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
IRS's Budget Justification: Options for Structure and Content
Correspondence issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service (IRS) submits an annual congressional justification for the funds and number of staff positions requested. For fiscal year 2002, IRS asked for $9.4 billion and 101,000 full-time-equivalent (FTE) staff positions. Congress expressed concerns about the information in IRS's justification and asserted that other types of information and presentations would better help Congress evaluate IRS's budget. In the context of Department of the Treasury and Office of Management and Budget guidance, IRS has the flexibility to present more information than it included in the fiscal year 2002 justification and to display it in different ways. Congressional Justifications typically vary in form and content, reflecting the ongoing relationship between each agency and appropriations subcommittee. The main purpose of Congressional Justifications is to give the subcommittees more details about agency programs and their relationship to appropriation requests than the President's budget documents provide. IRS's fiscal year 2002 justification had a summary section and a section on each of IRS's five appropriations. The summary section explained the foundation of IRS's budget request and summarized the dollars and FTE staff positions being requested for specific appropriations."
Date:
July 8, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library