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Government Auditing Standards: 2002 Revision (Exposure Draft) (Superseded by GAO-03-673G)

Description: Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. This guide discusses revised government auditing standards for auditors and audit organizations when required by law, regulation, agreement, contract, or policy. The standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful … more
Date: January 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Government Auditing Standards: Amendment No. 3: Independence (Superseded by GAO-03-673G)

Description: Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. GAO presented a guide on revised government auditing standards to audit officials and others interested in government auditing standards. The standards require auditors to (1) not perform management functions or make management decisions and (2) not audit their own work or provide nonaudit services in situati… more
Date: January 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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International Journal of Government Auditing, January 2002, Vol. 29, No. 1

Description: Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding (1) INTOSAI's 17th International Congress gathering in Seoul, Korea from October 20-27, 2002; (2) The Global Forum on Fighting Corruption and Safeguarding Integrity II, held May 28-31, 2001, in The Hague; and (3) activities within INTOSAI."
Date: January 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Managing for Results: Agency Progress in Linking Performance Plans With Budgets and Financial Statements

Description: A letter report issued by the General Accounting Office with an abstract that begins "This report updates GAO's previous assessments of agencies' experiences in linking performance plans and budgets under the Government Performance and Results Act of 1993 (GPRA). GAO has also included in this report an initial assessment of the approaches used by agencies to link performance plans with their audited annual financial statements. Over the first four years of agency efforts to implement GPRA, GAO … more
Date: January 4, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Information Technology: Inconsistent Software Acquisition Processes at the Defense Logistics Agency Increase Project Risks

Description: A letter report issued by the General Accounting Office with an abstract that begins "The Defense Logistics Agency (DLA) plays a critical role in supporting America's military forces worldwide. DLA relies on software-intensive systems to support its work. An important determinant of the quality of software-intensive systems, and thus DLA's mission performance, is the quality of the processes used to acquire these systems. DLA lacks mature software acquisition processes across the agency, as see… more
Date: January 10, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Tax Administration: Electronic Filing's Past and Future Impact on Processing Costs Dependent on Several Factors

Description: A letter report issued by the General Accounting Office with an abstract that begins "From fiscal years 1997 through 2000, the number of individual and business tax returns filed electronically increased from 23 million to 41 million. During the same period, the Internal Revenue Service's (IRS) expenditures for submission processing grew from $795 million to $924 million, an increase of 16 percent. Because it costs less to process an electronic return than a paper return, a growth in processing… more
Date: January 10, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Water Quality: Inconsistent State Approaches Complicate Nation's Efforts to Identify Its Most Polluted Waters

Description: A letter report issued by the General Accounting Office with an abstract that begins "The Environmental Protection Agency (EPA) believes that more than 20,000 bodies of water throughout the country are too polluted to meet water quality standards. States use different approaches to identify impaired waters. This variation has led not only to inconsistencies in the listing of impaired waters but also to difficulties in identifying the total number of impaired waters nationwide and the total numb… more
Date: January 11, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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SSA Disability: SGA Levels Appear to Affect the Work Behavior of Relatively Few Beneficiaries, but More Data Needed

Description: A letter report issued by the General Accounting Office with an abstract that begins "The Social Security Administration's (SSA) Disability Insurance (DI) program paid $50 billion in cash benefits to more than five million disabled workers in 2000. Eligibility for DI benefits is based on whether a person with a severe physical or mental impairment has earnings that exceed the Substantial Gainful Activity (SGA) level. SSA terminates monthly cash benefit payments for beneficiaries who return to w… more
Date: January 15, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Tax Administration: IRS's Efforts to Improve Compliance With Employment Tax Requirements Should Be Evaluated

Description: A letter report issued by the General Accounting Office with an abstract that begins "Employers are required to withhold amounts from their employees' salary to cover individual federal income tax, Social Security, and Medicare taxes; match the amounts for Social Security and Medicare taxes; and deposit these amounts with the U.S. Treasury. In fiscal year 2000, the Internal Revenue Service (IRS) collected $1.3 trillion in this manner. Most employers withhold and deposit these taxes as required;… more
Date: January 15, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Title I Funding: Poor Children Benefit Though Funding Per Poor Child Differs

Description: A letter report issued by the General Accounting Office with an abstract that begins "The Title I program spends $8 billion each year on elementary and secondary education. Although state and local funds account for more than 90 percent of national education expenditures, Title I has been an important source of funding for many poor school districts and schools since 1965. In the 1999-2000 school year, Title I funds were targeted on the basis of numbers and percentages of poor children, but the… more
Date: January 15, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Food Stamp Program: Implementation of Electronic Benefit Transfer Systems

Description: A briefing report issued by the General Accounting Office with an abstract that begins "The Department of Agriculture provided $15 billion in food stamp benefits to 17 million recipients in 2000. Until the mid-1990s, most recipients received paper coupons that they could use to buy food; today, 80 percent of all benefits are provided electronically. Recipients use cards, much like debit cards, to pay for their groceries at the checkout counter, and the costs are deducted from the recipients' mo… more
Date: January 16, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Best Practices: Taking a Strategic Approach Could Improve DOD's Acquisition of Services

Description: A letter report issued by the General Accounting Office with an abstract that begins "GAO studied several leading companies in the private sector that have made dramatic changes to their process for acquiring services. GAO found that these changes generally began with a corporate decision to pursue a more strategic approach to acquiring services--from developing a better picture of what the company was actually spending on services to developing new ways of doing business. The Defense Departmen… more
Date: January 18, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Charitable Choice: Overview of Research Findings on Implementation

Description: A briefing report issued by the General Accounting Office with an abstract that begins "Charitable choice provisions require states and localities to allow religious organizations to compete for federal funding on the same basis as other social service providers, without impairing the religious character of such organizations. Congress has been considering legislation to expand charitable choice provisions to other government programs. At least 19 states have contracted with faith-based organiz… more
Date: January 18, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Defense Acquisitions: Collection and Reporting of Information Technology Purchases

Description: A letter report issued by the General Accounting Office with an abstract that begins "Recent legislation requires that, beginning in October 2001, the Defense Department (DOD) collect procurement data on purchases of information technology (IT) products and services worth more than $100,000. DOD is required to issue its first annual report to Congress by March 2001. GAO found that DOD is making good progress in meeting the requirements of the legislation. DOD has modified data collection system… more
Date: January 18, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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District of Columbia: Status of the New Convention Center Project

Description: Testimony issued by the General Accounting Office with an abstract that begins "Since GAO issued its November 2001 report (GAO-02-182R) on the new Washington Convention Center, the Washington Convention Center Authority (WCCA) and the construction manager have made significant progress in their negotiations to reset the Guaranteed Maximum Price (GMP). The two parties have agreed on the two most critical components of the GMP proposal: price and time frames for completing the new convention cent… more
Date: January 18, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Education Research: Education Should Improve Assessments of R&D Centers, Regional Labs, and Comprehensive Centers

Description: A letter report issued by the General Accounting Office with an abstract that begins "Research and Development (R&D) Centers, Regional Labs, and Comprehensive Centers support the Department of Education's research agenda to various degrees. Because statutes define different missions and activities for these programs, the amount and focus of the research and other research-based activities they support varies. Education shapes the priorities that guide the research done by the R&D Centers and t… more
Date: January 18, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Foreign Assistance: Effectiveness and Accountability Problems Common in U.S. Programs to Assist Two Micronesian Nations

Description: A letter report issued by the General Accounting Office with an abstract that begins "The United States has extended to Micronesia and the Marshall Islands a number of domestic programs in such critical areas as health care, education, job training, and telecommunications. GAO found that geographic, economic, and social conditions in both countries have limited the effectiveness of nine of the 13 programs, which were originally designed for the United States. Nine of the 13 programs experienced… more
Date: January 22, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Foreign Relations: Kwajalein Atoll Is the Key U.S. Defense Interest in Two Micronesian Nations

Description: A letter report issued by the General Accounting Office with an abstract that begins "The Compact of Free Association continues a defense arrangement that has existed between the United States and two Pacific island nations--Micronesia and the Marshall Islands--since the end of World War II. The United States has exercised only one of the four primary defense provisions contained in the Compact. That provision grants the United States the right to use part of the Kwajalein Atoll in the Marshall… more
Date: January 22, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Appropriateness of Indian Health Service's Request for Proposals

Description: Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the appropriateness of a termination of a 1997 request by the Indian Health Services (IHS) for proposals to provide computed tomographic scanning services for the Blackfeet and Crow Service Units in Montana. GAO found no indication that IHS negotiated in bad faith. GAO's Office of Special Investigations had looked into the case in December 1998. GAO determined that the case was not within the scope… more
Date: January 23, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Land Acquisitions: Agencies Generally Used Similar Standards and Appraisal Methodologies in CALFED and CVPIA Transactions

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Since 1994, the CALFED Delta-Bay and Central Valley Project Improvement Act has provided more than $63 million to buy private lands in California for wetlands mitigation and wildlife enhancement. Federal agencies and nonprofit organizations have acquired 101,800 acres--94,300 acres in full ownership and 7,500 acres in partial interest or easements that restrict how land may be used. The three federal agencies a… more
Date: January 23, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Drinking Water: Key Aspects of EPA's Revolving Fund Program Needed to Be Strengthened

Description: A letter report issued by the General Accounting Office with an abstract that begins "The Environmental Protection Agency (EPA) estimates that $150 billion will be needed during the next 20 years to repair, replace, and upgrade the nation's 55,000 community water systems. Congress established the Drinking Water State Revolving Fund (DWSRF) program in 1996 to help communities finance the infrastructure projects needed to comply with federal drinking water regulations. EPA has developed a survey … more
Date: January 24, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Gulf War Illnesses: Similarities and Differences Among Countries in Chemical and Biological Threat Assessment and Veterans' Health Status

Description: Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses GAO's findings on differences among the French, United Kingdom, and the United States forces concerning the assessment of Iraqi chemical and biological threats and the use of various countermeasures. GAO also discusses the extent of illness, as well as exposure, reported by each country's veterans, focusing on the results of population-based surveys of Gulf War veterans' exposure to chemical… more
Date: January 24, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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VA and Defense Health Care: Progress Made, but DOD Continues To Face Military Medical Surveillance System Challenges

Description: A statement of record issued by the General Accounting Office with an abstract that begins "GAO, the Institute of Medicine, and others have cited weaknesses in the Defense Department's (DOD) medical surveillance during the Gulf War and Operation Joint Endeavor. DOD was unable to collect, maintain, and transfer accurate data on the movement of troops, potential exposures to health risks, and medical incidents during deployment in the Gulf war. DOD improved its medical surveillance system under O… more
Date: January 24, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Defense Inventory: Control Weaknesses Leave Restricted and Hazardous Excess Property Vulnerable to Improper Use, Loss, and Theft

Description: A letter report issued by the General Accounting Office with an abstract that begins "The Defense Department (DOD) encourages the reuse of excess property, including vehicles, weapons, hand tools, lumber, medical equipment, and furniture. DOD components, civilian federal agencies, and "special programs" have equal priority and first rights to excess property. This report discusses excess property issued to three of 12 special programs--the Military Affiliate Radio System, the Civil Air Patrol, … more
Date: January 25, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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