344 Matching Results

Search Results

Results: 1 - 24 next
open access

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
open access

Law Enforcement: Better Performance Measures Needed to Assess Results of Justice's Office of Science and Technology

Description: A letter report issued by the General Accounting Office with an abstract that begins "The mission of the Office of Science & Technology (OST), within the Department of Justice's National Institute of Justice (NIJ), is to improve the safety and effectiveness of technology used by federal, state, and local law enforcement and other public safety agencies. Through NIJ, OST funds programs in forensic sciences, crime prevention, and standards and testing. To support these programs, Congress increase… more
Date: November 14, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

Public Accounting Firms: Required Study on the Potential Effects of Mandatory Audit Firm Rotation

Description: A letter report issued by the General Accounting Office with an abstract that begins "Following major failures in corporate financial reporting, the Sarbanes-Oxley Act of 2002 was enacted to protect investors through requirements intended to improve the accuracy and reliability of corporate disclosures and to restore investor confidence. The act included reforms intended to strengthen auditor independence and to improve audit quality. Mandatory audit firm rotation (setting a limit on the period… more
Date: November 21, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

Financial Audit: Bureau of the Public Debt's Fiscal Years 2003 and 2002 Schedules of Federal Debt

Description: A letter report issued by the General Accounting Office with an abstract that begins "GAO audited the Bureau of Public Debt's schedule of Federal Debt for fiscal years 2003 and 2002. GAO found that (1) the Schedules of Federal Debt were presented fairly, in all material respects, in conformity with generally accepted accounting principles; (2) the Bureau had effective internal control over financial reporting and compliance with laws and regulations related to the Schedule of Federal Debt for f… more
Date: November 7, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

Tobacco Use And Public Health: Federal Efforts to Prevent and Reduce Tobacco Use among Youth

Description: A letter report issued by the General Accounting Office with an abstract that begins "Tobacco use is the leading cause of preventable death in the United States. The Centers for Disease Control and Prevention (CDC) reported that, on average, over 440,000 deaths and $76 billion in medical expenditures were attributable to cigarette smoking each year from 1995 through 1999. Reducing tobacco-related deaths and the incidence of disease, along with the associated costs, represents a significant publ… more
Date: November 21, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

Financial Audit: IRS's Fiscal Years 2003 and 2002 Financial Statements

Description: A letter report issued by the General Accounting Office with an abstract that begins "Because of the significance of Internal Revenue Service (IRS) collections to federal receipts and, in turn, to the consolidated financial statements of the U.S. government, which GAO is required to audit, and Congress's interest in financial management at IRS, GAO audits IRS's financial statements annually to determine whether (1) the financial statements IRS prepares are reliable, (2) IRS management maintaine… more
Date: November 13, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

Information Technology: Architecture Needed to Guide NASA's Financial Management Modernization

Description: A letter report issued by the General Accounting Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) is in the process of modernizing its financial management operations and supporting information technology systems. This modernization, known as the Integrated Financial Management Program (IFMP), is intended to provide NASA with an agencywide, integrated approach to performing critical business functions, such as contract management--an area that GAO fi… more
Date: November 21, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

Information Security: Improvements Needed in Treasury's Security Management Program

Description: A letter report issued by the General Accounting Office with an abstract that begins "The Department of the Treasury relies heavily on information systems--and on the public's trust in its work. Information security is therefore critical to Treasury operations. In support of its annual audit of the government's financial statements, GAO assessed the effectiveness of (1) Treasury's information security controls in protecting the confidentiality, integrity, and availability of the department's sy… more
Date: November 14, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

SSA Disability Decision Making: Additional Steps Needed to Ensure Accuracy and Fairness of Decisions at the Hearing Level

Description: A letter report issued by the General Accounting Office with an abstract that begins "Historically, the proportion of the Social Security Administration's (SSA) disability benefits claims that were approved has been lower for African-Americans than for whites. In 1992, GAO found that racial differences, largely at the Administrative Law Judge (ALJ) level, could not be completely explained by factors related to the decision-making process. This report examines how race and other factors influenc… more
Date: November 12, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

Defense Acquisitions: DOD's Revised Policy Emphasizes Best Practices, but More Controls Are Needed

Description: A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense's (DOD) investment in new weapon systems is expected to exceed $1 trillion from fiscal years 2003 to 2009. To reduce the risk of cost and schedule overruns, DOD revamped its acquisition policy in May 2003. The policy provides detailed guidance on how weapon systems acquisitions should be managed. The Senate report accompanying the National Defense Authorization Act for Fiscal Year 200… more
Date: November 10, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

Vehicle Donations: Benefits to Charities and Donors, but Limited Program Oversight

Description: A letter report issued by the General Accounting Office with an abstract that begins "Donating a vehicle to charity enables a donor to support a charitable cause, dispose of an unwanted vehicle, and receive a tax benefit. More charities are turning to vehicle donation programs as a means for raising funds. As a result, our objectives were to: (1) determine the number of charities with vehicle donation programs, and the number of taxpayers claiming deductions for vehicle donations; (2) compare t… more
Date: November 14, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

Business Modernization: NASA's Integrated Financial Management Program Does Not Fully Address Agency's External Reporting Issues

Description: A letter report issued by the General Accounting Office with an abstract that begins "In April 2000, the National Aeronautics and Space Administration (NASA) began its Integrated Financial Management program (IFMP), its third attempt at modernizing its financial management processes and systems. In April 2003, GAO reported that NASA's acquisition strategy has increased the risk that the agency will implement a system that will cost more and do less than planned. This report is one of a series o… more
Date: November 21, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

Postal Pension Funding Reform: Issues Related to the Postal Service's Proposed Use of Pension Savings

Description: A letter report issued by the General Accounting Office with an abstract that begins "In April 2003, Congress enacted the Postal Civil Service Retirement System (CSRS) Funding Reform Act of 2003 (P.L. 108-18), which\ lowered the Postal Service's (Service) annual payment for its CSRS obligation by over $2.5 billion beginning in fiscal year 2003. P.L. 108-18 includes requiring (1) the Service to begin making payments into an escrow account in fiscal year 2006, (2) the Service to issue a report on… more
Date: November 26, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

Internal Revenue Service: Challenges Remain in Combating Abusive Tax Schemes

Description: A letter report issued by the General Accounting Office with an abstract that begins "Abusive tax avoidance schemes could threaten our tax system's integrity and fairness if honest taxpayers believe that significant numbers of individuals are not paying their fair share of taxes. Abusive schemes encompass such distortions of the tax system as falsely describing the law (saying, for example, that the income tax is unconstitutional), misrepresenting facts (for instance, promoting the deduction of… more
Date: November 19, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

Microenterprise Development: USAID's Program Has Met Some Goals; Annual Reporting Has Limitations

Description: A letter report issued by the General Accounting Office with an abstract that begins "Microenterprises--small businesses owned and operated by poor entrepreneurs--have potential to help the world's poorer populations. For this reason, the U.S. Agency for International Development (USAID) included microenterprise development in its programming. In 2001, the agency reported that its was conducting microenterprise projects in 52 countries and had obligated almost $2 billion since 1988 to support i… more
Date: November 17, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

Embassy Construction: State Department Has Implemented Management Reforms, but Challenges Remain

Description: A letter report issued by the General Accounting Office with an abstract that begins "Since the 1998 bombings of two U.S. embassies in Africa, the State Department has done much to improve physical security at overseas posts. However, most overseas diplomatic office facilities still do not meet the security standards State developed to protect these sites from terrorist attacks and other dangers. To correct this problem, State in 1999 embarked on an estimated $21 billion embassy construction pr… more
Date: November 4, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

University Research: Most Federal Agencies Need to Better Protect against Financial Conflicts of Interest

Description: A letter report issued by the General Accounting Office with an abstract that begins "In fiscal year 2001, federal agencies provided $19 billion for university research, a vital part of the nation's research and development effort. GAO was asked to examine federal agencies' actions to ensure that (1) the results of the university research grants they fund are made available to the public and (2) universities receiving such grants implement policies for identifying and managing possible financia… more
Date: November 14, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

Information Technology: Leadership Remains Key to Agencies Making Progress on Enterprise Architecture Efforts

Description: A letter report issued by the General Accounting Office with an abstract that begins "A well-defined enterprise architecture (EA) is a blueprint for institutional modernization and evolution that consists of models describing how an entity operates today and how it intends to operate in the future, along with a plan for how it intends to transition to this future state. Such architectures are essential tools whose effective development and use are recognized hallmarks of successful organization… more
Date: November 17, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

Military Personnel: DOD Needs More Effective Controls to Better Assess the Progress of the Selective Reenlistment Bonus Program

Description: A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) uses the Selective Reenlistment Bonus (SRB) program to reenlist military personnel in critical specialties. In fiscal years 1997-2003, the program budget rose 138 percent, from $308 million to $734 million. In fiscal year 2003, the House Appropriations Committee directed the Secretary of Defense to reassess program efficiency and report on five concerns: (1) how effective the pr… more
Date: November 13, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

Direct Student Loan Program: Management Actions Could Enhance Customer Service

Description: A letter report issued by the General Accounting Office with an abstract that begins "In 1993, Congress authorized the William D. Ford Federal Direct Loan Program as an alternative to the Federal Family Education Loan Program (FFELP). While the Direct Loan Program was originally mandated to replace FFELP, Congress revised the law allowing both loan programs to continue. Since that time, competition between the programs has been credited with improving borrower benefits and service for schools. … more
Date: November 20, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

National Emergency Grants: Services to Dislocated Workers Hampered by Delays in Grant Awards, but Labor Is Initiating Actions to Improve Grant Award Process

Description: A letter report issued by the General Accounting Office with an abstract that begins "Between 2000 and 2002, almost 60,000 mass layoffs of 50 or more workers occurred resulting in nearly 7 million workers losing their jobs. The Workforce Investment Act (WIA) of 1998 authorizes the Department of Labor to award national emergency grants to affected states and local areas to provide employment and training assistance to workers affected by major economic dislocations, such as plant closures, and m… more
Date: November 14, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

Postal Pension Funding Reform: Review of Military Service Funding Proposals

Description: A letter report issued by the General Accounting Office with an abstract that begins "The Postal Civil Service Retirement System Funding Reform Act of 2003 (the Act) required the United States Postal Service, Department of the Treasury, and Office of Personnel Management (OPM) to prepare proposals detailing whether and to what extent the Treasury and Postal Service should fund the benefits attributable to the military service of the Postal Service's current and former Civil Service Retirement S… more
Date: November 26, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

Military Pay: Army National Guard Personnel Mobilized to Active Duty Experienced Significant Pay Problems

Description: A letter report issued by the General Accounting Office with an abstract that begins "In light of the recent mobilizations associated with the war on terrorism and homeland security, GAO was asked to determine if controls used to pay mobilized Army Guard personnel provided assurance that such pays were accurate and timely. GAO's audit used a case study approach to focus on controls over three key areas: processes, people (human capital), and systems."
Date: November 13, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
open access

State Department: Targets for Hiring, Filling Vacancies Overseas Being Met, but Gaps Remain in Hard-to-Learn Languages

Description: A letter report issued by the General Accounting Office with an abstract that begins "During the 1990s, the State Department lost more people than it hired. The resultant shortfalls in the number and skills of Foreign Service officers have endangered U.S. diplomatic readiness. Furthermore, recent studies, including several by GAO, have questioned whether State's recruitment system identifies people with the appropriate skills and whether State is assigning officers with specialized skills, such… more
Date: November 19, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
Back to Top of Screen