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Information Technology: Observations on Department of Defense's Draft Enterprise Architecture

Description: Correspondence issued by the General Accounting Office with an abstract that begins "The fiscal year 2003 Defense Authorization Act requires the Department of Defense (DOD) to develop by May 1, 2003, a financial management enterprise architecture, including a transition plan, that meets certain requirements. The act also requires that GAO submit to congressional defense committees an assessment of the architecture and transition plan within 60 days of their approval. As part of our ongoing work… more
Date: March 28, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Defense Inventory: Air Force Item Manager Views of Repair Parts Issues Consistent With Issues Reported in the Past

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Since 1990 we have consistently identified the Department of Defense's (DOD) management of secondary inventory (spare and repair parts, medical supplies, and other items to support the operating forces) as a high-risk area because inventory levels were too high and management systems and procedures were ineffective. In addition, DOD has attributed readiness problems to parts shortages. Previously, we reported o… more
Date: May 21, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Vietnam Veterans of America, Inc., for Fiscal Years 2003 and 2002

Description: Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Vietnam Veterans of America Inc., for fiscal years 2003 and 2002. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: November 21, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Government Auditing Standards: 2003 Revision (Superseded by GAO-07-162G)

Description: Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-07-162G, Government Auditing Standards: January 2007 Revision. This is the Government Auditing Standards 2003 revision. This document outlines standards that contain requirements for auditor reporting on internal control. The revision supersedes the 1994 revision."
Date: June 1, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Human Capital: A Guide for Assessing Strategic Training and Development Efforts in the Federal Government (Exposure Draft) (Superseded by GAO-04-546G)

Description: Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-546G, Human Capital: A Guide for Assessing Strategic Training and Development Efforts in the Federal Government, March 2004. This guide introduces a framework, consisting of a set of principles and key questions that federal agencies can use to ensure that their training and development investments are targeted strategically and are not wasted on efforts that are irrelev… more
Date: July 1, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the General Federation of Women's Clubs for Fiscal Years 2000-2002

Description: Correspondence issued by the General Accounting Office with an abstract that begins "We reviewed the audit reports covering the financial statements of the General Federation of Women's Clubs, for fiscal years 2002, 2001 and 2000. GAO's review disclosed no reportable instances of noncompliance with the financial reporting requirements of the law. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally … more
Date: August 7, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Former Member of Congress for 2002 and 2001

Description: Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviews the audit reports covering the financial statements of the Former Member of Congress for fiscal years 2001 and 2002. GAO found no reportable instances of noncompliance. The audit report included auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: August 7, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs (Superseded by GAO-04-87G)

Description: Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-87G, Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs, November 2003. The federal government of the United States--the largest and most complex organization in the world--expended approximately $15 billion through federal organizations' purchase card programs in fiscal year 2002. As the steward of taxpayer dollars, federal… more
Date: May 1, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Highway Infrastructure: FHWA Has Acted to Disclose the Limitations of Its Environmental Review Analysis

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Environmental reviews of complex federally funded highway construction projects may take years. The Congress has an interest in identifying and, if necessary, addressing the reasons to expedite highway projects. To better understand these reasons, the Federal Highway Administration (FHWA) surveyed its 55 division offices to determine why the environmental review of certain highway projects took more than 5 year… more
Date: January 16, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Best Practices: Setting Requirements Differently Could Reduce Weapon Systems' Total Ownership Costs

Description: A chapter report issued by the General Accounting Office with an abstract that begins "For fiscal year 2003, the Department of Defense (DOD) asked for about $185 billion to develop, procure, operate, and maintain its weapon systems. This request represents an increase of 18 percent since 2001 for the total ownership costs of DOD weapon systems. Often, DOD systems need expensive spare parts and support systems after they are fielded to meet required readiness levels. DOD has been increasingly co… more
Date: February 11, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Forest Service: Year-end Financial Reporting Significantly Improved, but Certain Underlying Problems Remain

Description: A letter report issued by the General Accounting Office with an abstract that begins "Since 1996, we have periodically reported on Forest Service financial management problems that we, the U.S. Department of Agriculture's (USDA) Office of the Inspector General, and other independent auditors have identified. We have designated the Forest Service financial management as a high-risk area since 1999. Because of these longstanding financial management deficiencies, the House Committee on Resource's… more
Date: May 1, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Computer-Based Patient Records: Short-Term Progress Made, but Much Work Remains to Achieve a Two-Way Data Exchange Between VA and DOD Health Systems

Description: Testimony issued by the General Accounting Office with an abstract that begins "For the past 5 years, the Departments of Veterans Affairs and Defense have been working to exchange health care data and create electronic records for veterans and active duty personnel. Such exchange is seen as a means of reducing the billions of dollars that the departments spend annually on health care services and making such data more readily accessible to those treating our country's approximately 13 million v… more
Date: November 19, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Contract Management: High-Level Attention Needed to Transform DOD Services Acquisition

Description: A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense's (DOD) spending on service contracts approaches $100 billion annually, but recent legislation directs DOD to manage its services procurement more effectively. Leading companies transformed management practices and achieved major savings after they analyzed spending patterns and coordinated procurement. This report evaluates DOD's implementation of the legislation in light of congress… more
Date: September 10, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Corps of Engineers: Effects of Restrictions on Corps' Hopper Dredges Should Be Comprehensively Analyzed

Description: A letter report issued by the General Accounting Office with an abstract that begins "The fiscal year 2002 Conference Report for the Energy and Water Development Appropriations Act directed GAO to study the benefits and effects of the U.S. Army Corps of Engineers' (Corps) dredge fleet. GAO examined the characteristics and changing roles of the Corps and industry in hopper dredging; the effect of current restrictions on the Corps' hopper dredge fleet; and whether existing and proposed restrictio… more
Date: March 31, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Homeland Security: Voluntary Initiatives Are Under Way at Chemical Facilities, but the Extent of Security Preparedness Is Unknown

Description: A letter report issued by the General Accounting Office with an abstract that begins "The events of September 11, 2001, triggered a national re-examination of the security of thousands of industrial facilities that use or store hazardous chemicals in quantities that could potentially put large numbers of Americans at risk of serious injury or death in the event of a terrorist-caused chemical release. GAO was asked to examine (1) available information on the threats and risks from terrorism fac… more
Date: March 14, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Social Security and Minorities: Earnings, Disability Incidence, and Mortality Are Key Factors That Influence Taxes Paid and Benefits Received

Description: A letter report issued by the General Accounting Office with an abstract that begins "Although Social Security's benefit and contribution provisions are neutral with respect to race, ethnicity, and gender, concerns about the experiences of minority groups under Social Security focus on whether they benefit less than whites, particularly because of the shorter life expectancy of blacks. These concerns are related to the concept of equity, or how benefits compare with taxes. To gain a thorough un… more
Date: April 23, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Defense Space Activities: Organizational Changes Initiated, but Further Management Actions Needed

Description: A letter report issued by the General Accounting Office with an abstract that begins "In January 2001, the congressionally chartered Commission to Assess United States National Security Space Management and Organization--known as the Space Commission--reported that the Department of Defense (DOD) lacked the senior-level focus and accountability to provide guidance and oversight for national security space operations. Congress mandated that GAO provide an assessment of DOD's actions to implement… more
Date: April 18, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Securities Investor Protection: Update on Matters Related to the Securities Investor Protection Corporation

Description: A letter report issued by the General Accounting Office with an abstract that begins "As result of ongoing concerns about the adequacy of disclosures provided to investors about the Securities Investor Protection Corporation (SIPC) and investors' responsibilities to protect their investments, GAO issued a report in 2001 entitled Securities Investor Protection: Steps Needed to Better Disclose SIPC Policies to Investors (GAO-01-653). GAO was asked to determine the status of recommendations made t… more
Date: July 11, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Privacy: An Overview of Federal Statues Governing Wiretapping and Electronic Eavesdropping

Description: This report provides an overview of federal law governing wiretapping and electronic eavesdropping. It also appends citations to state law in the area and contains a bibliography of legal commentary as well as the text of the Electronic Communications Privacy Act (ECPA) and the Foreign Intelligence Surveillance Act (FISA). This report also includes a brief summary of the recently expired Protect America Act, P.L. 110-55 and of the Foreign Intelligence Surveillance Act of 1978 Amendments Act of … more
Date: January 13, 2003
Creator: Stevens, Gina & Doyle, Charles
Partner: UNT Libraries Government Documents Department
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SEC and CFTC Fines Follow-Up: Collection Programs Are Improving, but Further Steps Are Warranted

Description: A letter report issued by the General Accounting Office with an abstract that begins "Collecting fines ordered for violations of securities and futures laws helps ensure that violators are held accountable for their offenses and may also deter future violations. The requesters asked GAO to evaluate the actions the Securities and Exchange Commission (SEC) and Commodity Futures Trading Commission (CFTC) have taken to address earlier recommendations for improving their collection programs. The com… more
Date: July 15, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Spent Nuclear Fuel: Options Exist to Further Enhance Security

Description: A letter report issued by the General Accounting Office with an abstract that begins "Spent nuclear fuel, the used fuel periodically removed from nuclear power reactors, is one of the most hazardous materials made by man. Nuclear power companies currently store 50,000 tons of spent fuel at 72 sites in 33 states. That amount will increase through 2010, when the Department of Energy (DOE) expects to open a permanent repository for this fuel at Yucca Mountain, Nevada. Concerns have been raised sin… more
Date: July 15, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Credit Unions: Financial Condition Has Improved, but Opportunities Exist to Enhance Oversight and Share Insurance Management

Description: A letter report issued by the General Accounting Office with an abstract that begins "Recent legislative and regulatory changes have blurred some distinctions between credit unions and other depository institutions such as banks. The 1998 Credit Union Membership Access Act (CUMAA) allowed for an expansion of membership and mandated safety and soundness controls similar to those of other depository institutions. In light of these changes and the evolution of the credit union industry, GAO evalua… more
Date: October 27, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Business Modernization: NASA's Challenges in Managing Its Integrated Financial Management Program

Description: A letter report issued by the General Accounting Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) spends 90 percent--$13 billion--of its budget on contractors. Yet since 1990, GAO has designated NASA's contract management as a high-risk area--in part because the agency failed to implement a financial management system to provide information needed to make key program decisions. In April 2000, NASA initiated its most recent effort to implement an effe… more
Date: November 21, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Responses to Posthearing Questions Related to GAO's Testimony on the U.S. Government's Consolidated Financial Statements for Fiscal Year 2002

Description: Correspondence issued by the General Accounting Office with an abstract that begins "On April 8, 2003, GAO testified before the House Committee on Government Reform, Subcommittee on Government Efficiency and Financial Management at a hearing on our report on the U.S. government's consolidated financial statements for fiscal year 2002. This letter responds to questions related to our testimony from the Subcommittee's Chairman and the Ranking Minority Member and to subsequent questions from the V… more
Date: June 16, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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