Resource Type

Texas Attorney General Opinion: GA-0747 (open access)

Texas Attorney General Opinion: GA-0747

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, Greg Abbott, regarding a legal question submitted for clarification; Whether a school district may expend district funds to pay a civil penalty imposed by a municipality (RQ-0710-GA)
Date: November 24, 2009
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0748 (open access)

Texas Attorney General Opinion: GA-0748

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, Greg Abbott, regarding a legal question submitted for clarification; Whether under chapter 1102 of the Occupations Code, the Texas Real Estate Commission has jurisdiction to take disciplinary action against a licensed inspector who performs a real estate inspection for a person who is not a buyer or seller of real property (RQ-0804-GA)
Date: November 24, 2009
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0746 (open access)

Texas Attorney General Opinion: GA-0746

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, Greg Abbott, regarding a legal question submitted for clarification; Validity of appropriation of a one-time payment to the annuitants of the Teacher Retirement Ssytem and the Employees Retirement System (RQ-0801-GA)
Date: November 23, 2009
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Nursing Homes: Opportunities Exist to Facilitate the Use of the Temporary Management Sanction (open access)

Nursing Homes: Opportunities Exist to Facilitate the Use of the Temporary Management Sanction

Correspondence issued by the Government Accountability Office with an abstract that begins "The nation's 1.4 million nursing home residents are a highly vulnerable population of elderly and disabled individuals for whom remaining at home is no longer feasible. The federal government plays a key role in ensuring that nursing home residents receive appropriate care by setting quality requirements that nursing homes must meet to participate in the Medicare and Medicaid programs and by contracting with states to conduct routine inspections--called standard surveys--and complaint investigations. To encourage compliance with quality requirements, Congress has authorized certain enforcement actions, known as sanctions, such as civil money penalties or termination from participating in the Medicare and Medicaid programs. The Centers for Medicare & Medicaid Services (CMS) is responsible for imposing federal sanctions, typically on the basis of states' recommendations. One sanction--temporarily replacing a home's management--has been used infrequently. According to CMS guidance, temporary management may be used instead of termination in cases where nursing homes place residents at risk of death or serious injury--referred to as immediate jeopardy--or place residents at widespread risk of actual harm. CMS requires that a nursing home remove any immediate jeopardy within a short time frame of 23 calendar …
Date: November 20, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Texas Attorney General Opinion: GA-0744 (open access)

Texas Attorney General Opinion: GA-0744

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, Greg Abbott, regarding a legal question submitted for clarification; Whether a county auditor may require the county treasurer to obtain prior approval of a transfer of county funds from one account in the county depository to another, or from one investment to another (RQ-0800-GA)
Date: November 20, 2009
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0745 (open access)

Texas Attorney General Opinion: GA-0745

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, Greg Abbott, regarding a legal question submitted for clarification; Whether a justice of the peace may defer the adjudication of a charge of violating the Parks and Wildlife Code and impose a special expense without assessing a fine and, if so, whether any portion of the special expense must be remitted to the Parks and Wildlife Department (RQ-0802-GA)
Date: November 20, 2009
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Corporate Crime: Prosecutors Adhered to Guidance in Selecting Monitors for Deferred Prosecution and Non-Prosecution Agreements, but DOJ Could Better Communicate Its Role in Resolving Conflicts (open access)

Corporate Crime: Prosecutors Adhered to Guidance in Selecting Monitors for Deferred Prosecution and Non-Prosecution Agreements, but DOJ Could Better Communicate Its Role in Resolving Conflicts

Testimony issued by the Government Accountability Office with an abstract that begins "Recent cases of corporate fraud and mismanagement heighten the Department of Justice's (DOJ) need to appropriately punish and deter corporate crime. Recently, DOJ has made more use of deferred prosecution and non-prosecution agreements (DPAs and NPAs), in which prosecutors may require company reform, among other things, in exchange for deferring prosecution, and may also require companies to hire an independent monitor to oversee compliance. This testimony addresses (1) the extent to which prosecutors adhered to DOJ's monitor selection guidelines, (2) the prior work experience of monitors and companies' opinions of this experience, and (3) the extent to which companies raised concerns about their monitors, and whether DOJ had defined its role in resolving these concerns. Among other steps, GAO reviewed DOJ guidance and examined the 152 agreements negotiated from 1993 (when the first 2 were signed) through September 2009. GAO also interviewed DOJ officials, obtained information on the prior work experience of monitors who had been selected, and interviewed representatives from 13 companies with agreements that required monitors. These results, while not generalizable, provide insights into monitor selection and oversight."
Date: November 19, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Recovery Act: Recipient Reported Jobs Data Provide Some Insight into Use of Recovery Act Funding, but Data Quality and Reporting Issues Need Attention (open access)

Recovery Act: Recipient Reported Jobs Data Provide Some Insight into Use of Recovery Act Funding, but Data Quality and Reporting Issues Need Attention

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the report being issued today on the first set of recipient reports made available in October 2009 in response to the American Recovery and Reinvestment Act's section 1512 requirement. On October 30, Recovery.gov (the federal Web site on Recovery Act spending) reported that more than 100,000 recipients had reported hundreds of thousands of jobs created or retained. GAO is required to comment quarterly on the estimates of jobs created or retained as reported by direct recipients of Recovery Act funding from federal agencies. In the first quarterly GAO report, being released today, we address the following issues: (1) the extent to which recipients were able to fulfill their reporting requirements and the processes in place to help ensure recipient reporting data quality and (2) how macroeconomic data and methods, and the recipient reports, can be used to help gauge the employment effects of the Recovery Act. Because the recipient reporting effort will be an ongoing process of cumulative reporting, our review represents a snapshot in time. At this juncture, given the national scale of the recipient reporting exercise and the limited time frames in which …
Date: November 19, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Service-Disabled Veteran-Owned Small Business Program: Case Studies Show Fraud and Abuse Allowed Ineligible Firms to Obtain Millions of Dollars in Contracts (open access)

Service-Disabled Veteran-Owned Small Business Program: Case Studies Show Fraud and Abuse Allowed Ineligible Firms to Obtain Millions of Dollars in Contracts

Testimony issued by the Government Accountability Office with an abstract that begins "The Small Business Administration (SBA), which, along with federal procuring activities, administers the Service-Disabled Veteran-Owned Small Business (SDVOSB) program, reported in fiscal year 2008 that $6.5 billion in federal contracts were awarded to firms who self-certified themselves as SDVOSBs. Government contracts to SDVOSBs accounted for only 1.5 percent of all government contract dollars paid in fiscal year 2008. Since the SDVOSB program began, the government has not met its annual mandated goal of 3 percent. In addition to SBA's statutory authority over administration of the SDVOSB program, several other government agencies have separate authority over issues related to the SDVOSB program. The Veterans Benefits, Health Care, and Information Technology Act requires the Department of Veterans Affairs (VA) to maintain a database of SDVOSBs and Veteran-Owned Small Businesses (VOSB) so contractor eligibility can be verified on VA SDVOSB and VOSB contracts. In addition, The Office of Federal Procurement Policy (OFPP), within the Office of Management and Budget, provides overall direction for governmentwide procurement policies, regulations, and procedures and to promote economy, efficiency, and effectiveness in the acquisition processes. The Office's primary focus is on the Federal Acquisition Regulation (FAR), …
Date: November 19, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Homeland Security: Greater Attention to Key Practices Would Help Address Security Vulnerabilities at Federal Buildings (open access)

Homeland Security: Greater Attention to Key Practices Would Help Address Security Vulnerabilities at Federal Buildings

Testimony issued by the Government Accountability Office with an abstract that begins "The Federal Protective Service (FPS) within the Department of Homeland Security (DHS) is responsible for providing law enforcement and related security services for nearly 9,000 federal facilities under the control and custody of the General Services Administration (GSA). In 2004 GAO identified a set of key protection practices from the collective practices of federal agencies and the private sector, which included allocation of resources using risk management, strategic management of human capital, leveraging of technology, information sharing and coordination, and performance measurement and testing. This testimony is based on past reports and testimonies and discusses (1) limitations FPS faces in protecting GSA buildings and resulting vulnerabilities; and (2) actions FPS is taking. To perform this work, GAO used its key practices as criteria, visited a number of GSA buildings, surveyed tenant agencies, analyzed pertinent laws and DHS and GSA documents, conducted covert testing at 10 judgmentally selected high-security buildings in four cities, and interviewed officials from DHS, GSA, and tenant agencies, and contractors and guards."
Date: November 18, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Combating Nuclear Smuggling: Recent Testing Raises Issues About the Potential Effectiveness of Advanced Radiation Detection Portal Monitors (open access)

Combating Nuclear Smuggling: Recent Testing Raises Issues About the Potential Effectiveness of Advanced Radiation Detection Portal Monitors

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) Domestic Nuclear Detection Office (DNDO) is responsible for addressing the threat of nuclear smuggling. Radiation detection portal monitors are key elements in the nation's defenses against such threats. DHS has sponsored testing to develop new monitors, known as advanced spectroscopic portal (ASP) monitors, to replace radiation detection equipment being used at ports of entry. DNDO expects that ASPs may offer improvements over current-generation portal monitors, particularly the potential to identify as well as detect radioactive material and thereby to reduce both the risk of missed threats and the rate of innocent alarms, which DNDO considers to be key limitations of radiation detection equipment currently used by Customs and Border Protection (CBP) at U.S. ports of entry. However, ASPs cost significantly more than current generation portal monitors. Due to concerns about ASPs' cost and performance, Congress has required that the Secretary of Homeland Security certify that ASPs provide a significant increase in operational effectiveness before obligating funds for full-scale ASP procurement. In May 2009, GAO issued a report (GAO-09-655) on the status of the ongoing ASP testing round. This testimony (1) discusses the …
Date: November 17, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Cybersecurity: Continued Efforts Are Needed to Protect Information Systems from Evolving Threats (open access)

Cybersecurity: Continued Efforts Are Needed to Protect Information Systems from Evolving Threats

A statement of record issued by the Government Accountability Office with an abstract that begins "Pervasive and sustained cyber attacks continue to pose a potentially devastating threat to the systems and operations of the federal government. In recent months, federal officials have cited the continued efforts of foreign nations and criminals to target government and private sector networks; terrorist groups have expressed a desire to use cyber attacks to target the United States; and press accounts have reported attacks on the Web sites of government agencies. The ever-increasing dependence of federal agencies on computerized systems to carry out essential, everyday operations can make them vulnerable to an array of cyber-based risks. Thus it is increasingly important for the federal government to have effective information security controls in place to safeguard its systems and the information they contain. GAO was asked to provide a statement describing (1) cyber threats to federal information systems and cyber-based critical infrastructures, (2) control deficiencies at federal agencies that make these systems and infrastructures vulnerable to cyber threats, and (3) opportunities that exist for improving federal cybersecurity. In preparing this statement, GAO relied on its previously published work in this area."
Date: November 17, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federal Land Management: Challenges to Implementing the Federal Land Transaction Facilitation Act (open access)

Federal Land Management: Challenges to Implementing the Federal Land Transaction Facilitation Act

Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. Department of the Interior's Bureau of Land Management (BLM), Fish and Wildlife Service, and National Park Service, and the U.S. Department of Agriculture's Forest Service manage about 628 million acres of public land, mostly in 11 western states and Alaska. Under the Federal Land Transaction Facilitation Act (FLTFA) of 2000, revenue raised from selling BLM lands is available to the agencies, primarily to acquire nonfederal land within the boundaries of land they already own--known as inholdings. These inholdings can create significant land management problems. To acquire land, the agencies can nominate parcels under state-level interagency agreements or the Secretaries can use their discretion to initiate acquisitions. FLTFA expires in July 2010. This testimony discusses GAO's 2008 report: Federal Land Management: Federal Land Transaction Facilitation Act Restrictions and Management Weaknesses Limit Future Sales and Acquisitions (GAO-08-196). Specifically, the testimony discusses (1) FLTFA revenue generated, (2) challenges to future sales, (3) FLTFA expenditures, (4) challenges to future acquisitions, and (5) agencies' implementation of GAO's recommendations. Among other things, GAO examined the act, agency guidance, and FLTFA sale and acquisition data, interviewed agency officials, and obtained some updated information."
Date: November 17, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Higher Education: Factors Lenders Consider in Making Lending Decisions for Private Education Loans (open access)

Higher Education: Factors Lenders Consider in Making Lending Decisions for Private Education Loans

Correspondence issued by the Government Accountability Office with an abstract that begins "Over the past few decades, the cost of tuition, room, and board for undergraduate students has increased, making it more difficult for some students and families to afford the cost of college. While students have historically relied on federal loans and grants and family contributions to pay for college, a growing number have turned to private education loans to help them cover the cost. In 2007-08, private loan volume, including private sector and state sponsored loans, totaled $19 billion, up from $3 billion in 1997-98, according to the 2008 College Board report on student aid. Unlike federal loans, private education loans are not guaranteed by the federal government and are typically more costly for students than loans offered through federal programs. Despite their generally higher cost, about 26 percent of students who obtained private education loans in 2007-08 did not obtain Federal Stafford loans, and more than one-half of these students did not apply for Federal financial aid, according to the Institute for College Access and Success. In 2007-08, 14 percent of undergraduate students obtained private education loans, according to the Institute for College Access and Success, and …
Date: November 17, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
International Trade: Options for Congressional Consideration to Improve U.S. Trade Preference Programs (open access)

International Trade: Options for Congressional Consideration to Improve U.S. Trade Preference Programs

Testimony issued by the Government Accountability Office with an abstract that begins "U.S. trade preference programs promote economic development in poorer nations by providing duty-free export opportunities in the United States. The Generalized System of Preferences, Caribbean Basin Initiative, Andean Trade Preference Act, and African Growth and Opportunity Act unilaterally reduce U.S. tariffs for many products from over 130 countries. However, two of these programs expire partially or in full this year, and Congress is exploring options as it considers renewal. This testimony describes the growth in preference program imports, identifies policy trade-offs, and summarizes the Government Accountability Office (GAO) recommendations and options suggested by a panel of experts on the African Growth and Opportunity Act (AGOA). The testimony is based on studies issued in September 2007, March 2008, and August 2009. For those studies, GAO analyzed trade data, reviewed trade literature and program documents, interviewed U.S. officials, did fieldwork in nine countries, and convened a panel of experts."
Date: November 17, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Infrastructure: Guam Needs Timely Information from DOD to Meet Challenges in Planning and Financing Off-Base Projects and Programs to Support a Larger Military Presence (open access)

Defense Infrastructure: Guam Needs Timely Information from DOD to Meet Challenges in Planning and Financing Off-Base Projects and Programs to Support a Larger Military Presence

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) plans to increase the U.S. military presence on Guam are expected to increase the island's current military population by about two and a half times by 2020. If implemented as planned, this realignment would increase the military population on Guam from about 15,000 in 2009 to about 29,000 in 2014, and to more than 39,000 by 2020, which will increase the current island population of 178,430 by about 14 percent over those years. The government of Guam established the Civilian-Military Task Force in April 2006 to identify and develop cost estimates for potential nondefense projects and programs needed to support the larger military presence. To determine the processes used by the government of Guam to develop cost estimates for off-base projects and programs to support a larger military and civilian population resulting from the military buildup, the Government Accountability Office (GAO) obtained and analyzed studies and assessments used by the government of Guam to develop the cost estimates. GAO also examined the government of Guam's fiscal year 2010 budget request. GAO conducted this performance audit from March 2009 through November 2009 in accordance …
Date: November 13, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Fiscal Year 2009 Performance and Accountability Report (open access)

Fiscal Year 2009 Performance and Accountability Report

Other written product issued by the Government Accountability Office with an abstract that begins "Presented is GAO's Performance and Accountability Report for fiscal year 2009. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."
Date: November 13, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Military Base Realignments and Closures: Estimated Costs Have Increased While Savings Estimates Have Decreased Since Fiscal Year 2009 (open access)

Military Base Realignments and Closures: Estimated Costs Have Increased While Savings Estimates Have Decreased Since Fiscal Year 2009

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) cost estimates to implement recommendations from the most recent Base Realignment and Closure (BRAC) round have steadily increased each budget year since 2005. This BRAC round is the fifth such round undertaken by DOD since 1988 and, by our assessment, it is the biggest, most complex, and costliest BRAC round ever. With this round, DOD plans to execute hundreds of BRAC actions affecting over 800 defense locations and relocate over 123,000 personnel. Before it can realize savings from BRAC, DOD must first invest billions of dollars in facility construction, renovation, and other up-front expenses. To implement BRAC 2005, DOD plans to spend nearly $35 billion--an unprecedented amount, given that it has spent only about $25 billion to implement the four previous BRAC rounds combined."
Date: November 13, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
U.S. Marshals: Qualifications and Comparison of Demographic Characteristics to Their Counterparts in Selected Federal Law Enforcement Agencies (open access)

U.S. Marshals: Qualifications and Comparison of Demographic Characteristics to Their Counterparts in Selected Federal Law Enforcement Agencies

Correspondence issued by the Government Accountability Office with an abstract that begins "Federal law does not mandate specific qualifications for individuals appointed as U.S. Marshals. However, Section 505 of the USA PATRIOT Improvement and Reauthorization Act of 2005 states that U.S. Marshals should possess certain minimum characteristics in order to serve. The suggested characteristics are (1) a minimum of 4 years of command-level law enforcement management duties, including personnel, budget, and accountable property issues, in a police department, sheriff's office, or federal law enforcement agency; (2) experience in coordinating with other law enforcement agencies, particularly at the state and local levels; (3) college-level academic experience; and (4) experience in or with county, state, and federal court systems or experience with protection of court personnel, jurors, and witnesses. In contrast to the appointment process for U.S. Marshals, the senior field supervisors of other federal law enforcement agencies with comparable duties and responsibilities are selected under competitive, merit-based promotion criteria outlined in Title 5 of the U.S. Code. These individuals are required to apply and compete for these positions and meet any identified minimum standards. Minimum qualifications used to select senior field supervisors at some of the federal law enforcement agencies vary, …
Date: November 13, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Poverty Determination in U.S. Insular Areas (open access)

Poverty Determination in U.S. Insular Areas

Correspondence issued by the Government Accountability Office with an abstract that begins "Owing to high levels of poverty, American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), Guam, the Commonwealth of Puerto Rico, and the U.S. Virgin Islands (USVI) rely heavily on need-based federal programs to provide basic services. Two federal agencies publish measures used by some federal programs to determine poverty status and allocate need-based assistance: the Census Bureau (Census) publishes poverty thresholds--dollar-value benchmarks for determining poverty status--and the Department of Health and Human Services (HHS) provides poverty guidelines, which are derived from the poverty thresholds. The approaches used to determine these poverty measures affect, respectively, poverty population statistics and income eligibility of individuals and families for certain need-based federal assistance. The poverty thresholds apply nationwide and in the insular areas, with no geographic variation, while separate poverty guidelines for Alaska and Hawaii, but not for the insular areas, have been provided since 1970. We (1) examined how the Census poverty thresholds and HHS poverty guidelines are determined for the insular areas. In addition, we (2) considered the possibility of providing poverty thresholds and guidelines specific to the insular areas and identified the implications of extending to the …
Date: November 10, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Lateral Gene Transfer Among Subsurface Bacteria‭: ‬Horizontal Gene Flow in Microbial Communities‭: ‬A Special Focus issue‭, ‬Web Focus and Supplement (open access)

Lateral Gene Transfer Among Subsurface Bacteria‭: ‬Horizontal Gene Flow in Microbial Communities‭: ‬A Special Focus issue‭, ‬Web Focus and Supplement

A final report - publication of the results from a workshop held in June 2004 on Horizontal Gene Transfer in the Enviornment
Date: November 9, 2009
Creator: Barkay, Tamar
System: The UNT Digital Library
Afghanistan's Security Environment (open access)

Afghanistan's Security Environment

Correspondence issued by the Government Accountability Office with an abstract that begins "In March 2009, out of concern that the overall security situation in Afghanistan had not improved after more than 7 years of U.S. and international efforts, the administration completed a 60-day strategic review of U.S. policy and the security environment in Afghanistan and Pakistan. Based on this review, and recognizing the vital U.S. interest in addressing security threats posed by extremists in Afghanistan and Pakistan, the administration announced a strategic goal of disrupting, dismantling, and eventually defeating these extremists and eliminating their safe havens in both Afghanistan and Pakistan. Subsequently, in August 2009, the United States issued an integrated civilian-military campaign plan for support to Afghanistan. The strategy and campaign plan call for, among other things, the execution of an integrated counterinsurgency mission and continued efforts to build the capacity of military and civilian elements of the Afghan government to lead counterinsurgency and counterterrorism efforts and provide internal security for the Afghan people. Accordingly, the focus for U.S. forces in Afghanistan will be to (1) secure Afghanistan from insurgent and terrorist threats and (2) rapidly train Afghanistan National Security Forces (ANSF) to lead military and law enforcement operations."
Date: November 5, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Fiscal Year 2009 Airport and Airway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Fiscal Year 2009 Airport and Airway Trust Fund Excise Taxes

Correspondence issued by the Government Accountability Office with an abstract that begins "We have performed the procedures described in this letter, which we agreed to perform and with which the Inspector General of the Department of Transportation concurred, solely to assist the Inspector General's office in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2009, is supported by the underlying records. As agreed with the Inspector General's office, we evaluated fiscal year 2009 activity affecting excise tax distributions to the AATF."
Date: November 5, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Applying Agreed-Upon Procedures: Fiscal Year 2009 Highway Trust Fund Excise Taxes (open access)

Applying Agreed-Upon Procedures: Fiscal Year 2009 Highway Trust Fund Excise Taxes

Correspondence issued by the Government Accountability Office with an abstract that begins "The Government Accountability Office (GAO) has performed the procedures to which we agreed upon to perform and with which you concurred, solely to assist your office in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2009, is supported by the underlying records. GAO evaluated fiscal year 2009 activity affecting excise tax distributions to the HTF. GAO conducted the engagement in accordance with U.S. generally accepted government auditing standards, which incorporate certain financial audit and attestation standards established by the American Institute of Certified Public Accountants (AICPA)."
Date: November 5, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library