Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Fallen Firefighters Foundation for 2000 and 1999 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Fallen Firefighters Foundation 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 Fallen Firefighters Foundation, for fiscal years 2000 and 1999. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: September 20, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Export Controls: Processes for Determining Proper Control of Defense-Related Items Needs Improvement (open access)

Export Controls: Processes for Determining Proper Control of Defense-Related Items Needs Improvement

A letter report issued by the General Accounting Office with an abstract that begins "The U.S. government controls the export of defense-related items to minimize the risk such exports may pose to its interests. The U.S. export control system is primarily divided between two regulatory regimes, one managed by the Department of State for defense items and another managed by the Department of Commerce for dual-use items that have both military and commercial applications. Companies are responsible for determining which department to use and what requirements apply when exporting their items, but can obtain government assistance through two different processes. If companies have determined that their items are Commerce-controlled but are uncertain of export licensing requirements, they may request a classification from Commerce through the commodity classification process. Commerce can refer classification requests to State and the Department of Defense to confirm that the items are Commerce-controlled. However, if companies are unsure of which department has jurisdiction over their items, they can request a determination through the commodity jurisdiction process from State, which consults with Commerce and Defense. In implementing the commodity classification process, Commerce has improperly classified some State-controlled items as Commerce-controlled and has not adhered to regulatory time …
Date: September 20, 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 Retired Enlisted Association, Incorporated, for 2001, 2000, and 1999 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Retired Enlisted Association, Incorporated, for 2001, 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 Retired Enlisted Association, Incorporated, for fiscal years 2001, 2000, and 1999. GAO did not review the auditors' working papers and did not render an audit opinion. The audit reports included the auditors' opinions that the financial statements of the corporation do not present fairly, in accordance with generally accepted accounting principles, the financial position of the corporation or the changes in its net assets or cash flows for 2001, 2000, and 1999."
Date: September 20, 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 Conference on Citizenship for Fiscal Years 2001 and 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Conference on Citizenship 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 National Conference on Citizenship, for fiscal years 2001 and 2002. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: September 20, 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 Federation of Music Clubs for Fiscal Year 2001 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Federation of Music Clubs for Fiscal Year 2001

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Federation of Music Clubs, for the fiscal year ended June 30, 2001. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: September 20, 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 Vietnam Veterans of America, Inc., for Fiscal Year 2001 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Vietnam Veterans of America, Inc., for Fiscal Year 2001

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Vietnam Veterans of America, Inc., for fiscal year 2001. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: September 20, 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 Ski Patrol System, Incorporated, for Fiscal Years 2001 and 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Ski Patrol System, Incorporated, 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 for the National Ski Patrol System, Incorporated, for fiscal years 2000 and 2001. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: September 20, 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 Military Order of the Purple Heart of the United States of America, Incorporated, for Fiscal Year 2001 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Military Order of the Purple Heart of the United States of America, Incorporated, for Fiscal Year 2001

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements for the Military Order of the Purple Heart of the United States of America, Incorporated, for fiscal year 2001. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: September 20, 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 Polish League of American Veterans, U.S.A., for Fiscal Year 2001 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Polish League of American Veterans, U.S.A., for Fiscal Year 2001

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Polish Legion of American Veterans, U.S.A., for fiscal year 2001. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinion that the financial statements of the corporation were presented fairly on a modified cash basis of accounting."
Date: September 20, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Intercity Passenger Rail: Potential Financial Issues in the Event That Amtrak Undergoes Liquidation (open access)

Intercity Passenger Rail: Potential Financial Issues in the Event That Amtrak Undergoes Liquidation

A letter report issued by the General Accounting Office with an abstract that begins "The National Railroad Passenger Corporation (Amtrak), the nation's intercity passenger rail operator, was created by Congress in 1970 after the nation's railroads found passenger service to be unprofitable. It is a private corporation. Its financial situation has never been strong, and it has been on the edge of bankruptcy several times. Early this year, Amtrak stated that federal financial assistance would have to more than double for the corporation to survive. Given Amtrak's worsening financial condition and the potential for intercity passenger rail to play a larger role in the nation's transportation system, there is growing agreement that the mission, funding, and structure of the current approach to providing intercity passenger rail merits reexamination. If Amtrak had been liquidated on December 31, 2001, secured creditors and unsecured creditors--including the federal government and Amtrak employees--and stockholders would have had $44 billion in potential claims against and ownership interests in Amtrak's estate. It is unlikely that secured and unsecured creditors' claims would have been fully satisfied, because Amtrak's assets available to satisfy these claims and interests are old, have little value, or appear unlikely to have a value …
Date: September 20, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
DOE Contractor Management: Opportunities to Promote Initiatives That Could Reduce Support-Related Costs (open access)

DOE Contractor Management: Opportunities to Promote Initiatives That Could Reduce Support-Related Costs

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Energy (DOE) has 30 major research, development, production, and environmental cleanup sites around the country that account for three-fourths of DOE's over-$20 billion annual budget. DOE manages these sites largely through contractors, which can be either industrial firms or educational institutions. Since fiscal year 1999, DOE's major contractors have spent $6 billion each year on support-related activities. This amount represents 40 percent of the contractors' total annual costs. DOE's management of support-related costs on a departmentwide basis is limited, consisting mainly of the Chief Financial Officer's (CFO) annual analysis, and departmentwide dissemination, of summary data on these costs. The CFO's analysis includes comparing the most recent data with data for previous years, highlighting trends and potential anomalies. At the DOE field and contractor level, virtually all contractors examined during GAO's review have in recent years implemented initiatives to manage certain support-related costs. Some of these initiatives have resulted in millions of dollars in savings reported by the contractor. To achieve these savings, contractors have sometimes set targets for reducing specific types of support-related costs, such as overhead costs."
Date: September 20, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
High-Skill Training: Grants from H-1B Visa Fees Meet Specific Workforce Needs, but at Varying Skill Levels (open access)

High-Skill Training: Grants from H-1B Visa Fees Meet Specific Workforce Needs, but at Varying Skill Levels

A letter report issued by the General Accounting Office with an abstract that begins "In recent years, U.S. employers have complained of shortages of workers with higher-level skills in information technology, the sciences, and other fields. To find workers with these skills, employers often turn to foreign workers who enter the United States with H-1B visas to work in specialty occupations. Despite the recent economic downturn, employers report that they continue to need higher-skilled workers. Congress passed the Workforce Investment Act of 1998 to create a system connecting employment, education, and training services to better match workers to labor market needs. In 1998, Congress passed legislation raising limits on the number of high-skilled workers entering the United States and imposing a $500 fee on employers--which was later raised to $1000--for each foreign worker for whom they applied. Most of the money collected is to be spent on training that improves the skill of U.S. workers. The National Science Foundation (NSF) receives 22 percent of the funds to distribute as scholarship grants to post-secondary schools that distribute the funds as scholarships for low-income students in computer science, engineering, and mathematics degree programs. The grantees operating skill grant programs use the flexibility …
Date: September 20, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Bureau of Reclamation: Opportunities Exist to Improve Managerial Cost Information and Cost Recovery (open access)

Bureau of Reclamation: Opportunities Exist to Improve Managerial Cost Information and Cost Recovery

A letter report issued by the General Accounting Office with an abstract that begins "In a previous report (GAO/AIMD-00-127, May 2000), GAO identified reimbursable project costs that were not being recovered by the Department of the Interior's Bureau of Reclamation. In this report, GAO reviewed the Bureau of Reclamation's managerial cost accounting and cost recovery practices. The Bureau does not currently identify and distribute all of the costs it incurs to its specific projects and activities. These costs are not distributed because the Bureau considers them nonreimbursable and because its cost accounting system is used to capture costs related to reimbursable purposes such as irrigation, municipal and industrial (M&I) water supply, and power generation. While GAO recognizes that the Bureau does not have the authority to recover certain costs, such as those funded through the Policy and Administration appropriation, all of the costs should nevertheless be distributed to the relevant activities to provide information useful in managerial decision making. Because not all costs are distributed, information on the full cost of projects and activities is not readily available to the Congress, program managers, and others to facilitate decision making and the allocation of the federal government's resources."
Date: September 20, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Foreign Assistance: Reporting of Defense Articles and Services Provided through Drawdowns Needs to Be Improved (open access)

Foreign Assistance: Reporting of Defense Articles and Services Provided through Drawdowns Needs to Be Improved

A letter report issued by the General Accounting Office with an abstract that begins "Since 1961, the President has had special statutory authority to order the "drawdown" of defense articles--such as aircraft, vehicles, various weapons, and spare parts--and services or military education and training from Department of Defense (DOD) and military service inventories and transfer them to foreign countries or international organizations. Drawdowns give the President the ability to respond to U.S. foreign policy and national security objectives, such as counternarcotics efforts, peacekeeping needs, and unforeseen military and nonmilitary emergencies, by providing military assistance without first seeking additional legislative authority or appropriations from Congress. The Defense Security Cooperation Agency's reports to Congress on the costs and delivery status of drawdowns are inaccurate and incomplete. Two principal problems contribute to the agency's inability to meet the reporting requirements. First, its information system for recording drawdown data is outmoded and difficult to use--service drawdown reports are in different formats, and any conversion errors have to be manually corrected. Second, the services do not regularly provide updates to the agency on drawdown costs and deliveries, and available information sometimes does not get into the system. Drawdowns benefit the United States and foreign recipients …
Date: September 20, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Anthrax Vaccine: GAO's Survey of Guard and Reserve Pilots and Aircrew (open access)

Anthrax Vaccine: GAO's Survey of Guard and Reserve Pilots and Aircrew

A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed the views of pilots and aircrew members of the Air National Guard and Air Force Reserve regarding the Anthrax Vaccine Immunization Program (AVIP) of the Department of Defense (DOD). In December 1997, the Secretary of Defense announced a plan to inoculate U.S. forces against the potential battlefield use of anthrax as a biological warfare (BW) agent. In the context of the conventional battlefield, the nature and magnitude of the military BW threat has not changed materially since 1990 in terms of the number of countries suspected of developing BW capability, the types of BW agents they possess, or their ability to weaponize and deliver BW agents. In marked contrast to other mandatory DOD immunization requirements, GAO's sample survey in 2000 showed that AVIP was at that time adversely affecting the retention of trained and experienced guard and reserve pilots and aircrew members. Between September 1998 and September 2000, 16 percent of the pilots and aircrew members of the guard and reserve had (1) transferred to another unit (primarily to nonflying positions to avoid or delay receiving the anthrax shots), (2) moved to inactive status, …
Date: September 20, 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 National Fund for Medical Education for 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Fund for Medical Education for 2000

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Fund for Medical Education, 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: September 20, 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 Pearl Harbor Survivors Association for Fiscal Year 2001 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Pearl Harbor Survivors Association for Fiscal Year 2001

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Pearl Harbor Survivors Association, for fiscal year 2001. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that, with one exception, the financial statements of the corporation were presented fairly on a modified cash basis of accounting. The exception related to the fact that the auditors were not present to observe the physical inventory count at September 30, 2001, and the Association's records do not permit adequate retroactive tests of inventory balances."
Date: September 20, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Texas Attorney General Opinion: JC-557 (open access)

Texas Attorney General Opinion: JC-557

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, John Cornyn, regarding a legal question submitted for clarification; Whether a member of a school district board of trustees may serve as a member of the board of directors of groundwater conservation district with a population of less than 50,000 (RQ-0531-JC)
Date: September 20, 2002
Creator: Texas. Attorney-General's Office.
Object Type: Text
System: The Portal to Texas History
Texas Attorney General Opinion: JC-558 (open access)

Texas Attorney General Opinion: JC-558

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, John Cornyn, regarding a legal question submitted for clarification: Whether a provision of the nepotism statute prohibits a city commissioner form deliberating on a merit salary increase for his sibling, and related question (RQ-0532-JC)
Date: September 20, 2002
Creator: Texas. Attorney-General's Office.
Object Type: Text
System: The Portal to Texas History
Texas Attorney General Opinion: JC-455A (open access)

Texas Attorney General Opinion: JC-455A

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, John Cornyn, regarding a legal question submitted for clarification: Clarification of Attorney General Opinion JC-0455 (2002)
Date: September 20, 2002
Creator: Texas. Attorney-General's Office.
Object Type: Text
System: The Portal to Texas History
Iraq: Weapons Threat, Compliance, Sanctions, and U.S. Policy (open access)

Iraq: Weapons Threat, Compliance, Sanctions, and U.S. Policy

This report includes information regarding Iraq, specifically weapons threat, compliance, sanctions, and U.S. policy. Weapons of mass destruction, human rights, and Iraqi issues with Kuwait are among topics discussed in this report.
Date: September 20, 2002
Creator: Katzman, Kenneth
Object Type: Report
System: The UNT Digital Library
The Science of Climate Change (open access)

The Science of Climate Change

What constitutes 'dangerous anthropogenic interference' is a value judgment arrived at through a socio-political process, taking issues like equity and sustainability into account. Science provides key information needed to arrive at an informed judgment. However, that judgment is primarily a political one, and not a purely scientific decision. Such judgments are based on risk assessment, and lead to risk management choices by decision makers, about actions and policies.
Date: September 20, 2002
Creator: Makundi, Willy R.
Object Type: Article
System: The UNT Digital Library
High-Frequency and Very-high-Frequency (HF&VHF) above-groundelectromagnetic impedance measurements (open access)

High-Frequency and Very-high-Frequency (HF&VHF) above-groundelectromagnetic impedance measurements

We have field-tested an apparatus for measuring the electromagnetic impedance above the ground at a plurality of frequencies in the 0.3 - 30 MHz range. This window in the frequency spectrum, which lies between frequencies used for GPR and those used for conventional loop-loop EM soundings, has not been used because of difficulties in fielding equipment for making absolute and accurate measurements. Model and physical parameter studies however confirm that data in this frequency band can be used to construct high-resolution maps of electrical conductivity and permittivity of near-surface material. Our equipment was assembled using commercial electric and magnetic antennas. The magnetic loop source is excited by a conventional signal generator - power amplifier assembly. Signal detection is accomplished using RF lock-in amplifiers. All system elements are appropriately isolated by optic - fiber links. We estimate a measurement accuracy of about {+-} 10% for an 8-m separation between source and detector. Field tests were done at the University of California Richmond Field Station where the near surface electrical structure is well known. The experimental data at this site are mainly a function of electrical conductivity. In this context, we have obtained good agreement with the known local variations in resistivity …
Date: September 20, 2002
Creator: Frangos, William; Becker, Alex & Lee, K. H.
Object Type: Article
System: The UNT Digital Library
In situ Gas Conditioning in Fuel Reforming for Hydrogen Generation (open access)

In situ Gas Conditioning in Fuel Reforming for Hydrogen Generation

The production of hydrogen for fuel cell applications requires cost and energy efficient technologies. The Absorption Enhanced Reforming (AER), developed at ZSW with industrial partners, is aimed to simplify the process by using a high temperature in situ CO2 absorption. The in situ CO2 removal results in shifting the steam reforming reaction equilibrium towards increased hydrogen concentration (up to 95 vol%). The key part of the process is the high temperature CO2 absorbent. In this contribution results of Thermal Gravimetric Analysis (TGA) investigations on natural minerals, dolomites, silicates and synthetic absorbent materials in regard of their CO2 absorption capacity and absorption/desorption cyclic stability are presented and discussed. It has been found that the inert parts of the absorbent materials have a structure stabilizing effect, leading to an improved cyclic stability of the materials.
Date: September 20, 2002
Creator: Bandi, A.; Specht, M.; Sichler, P. & Nicoloso, N.
Object Type: Article
System: The UNT Digital Library