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Financial Condition of American Agriculture
A chapter report issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial condition of American agriculture to assess: (1) the trends in the economic environment surrounding the farm sector; (2) farmers' financial condition; and (3) the performance of financial institutions serving agriculture."
Specialty Care: Heart Attack Survivors Treated by Cardiologists More Likely to Take Recommended Drugs
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the potential differences in treatment patterns for health maintenance organizations (HMO) patients treated by specialists and those treated by generalist physicians, focusing on: (1) the proportion of Medicare heart attack survivors enrolled in HMOs who take cholesterol-lowering drugs, beta-blockers, and aspirin; and (2) whether Medicare heart attack survivors in HMOs regularly treated by a cardiologist are more likely to take cholesterol-lowering drugs, beta-blockers, and aspirin than those who do not have regular cardiology appointments."
U.S. Department of Agriculture: Administrative Streamlining Is Expected to Continue Through 2002
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of Agriculture's (USDA) progress in streamlining its administrative operations, focusing on USDA's efforts to: (1) reduce the number of administrative staff departmentwide; (2) consolidate and streamline administrative support structures for seven field-based agencies, particularly at the state office level; and (3) measure the savings and efficiencies realized as a result of its departmentwide reorganization and streamlining efforts."
DOD Animal Research: Improvements Needed in Quality of Biomedical Research Database
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO examined several issues related to the Department of Defense's (DOD) administration of its animal research programs, focusing on: (1) the extent to which DOD's research using animals addresses validated military objectives, does not unnecessarily duplicate work done elsewhere, and incorporates methods to reduce, replace, and refine the use of animals; and (2) problems with the accuracy of information in the Biomedical Research Database (BRD)."
Food Stamp Program: Information on Employment and Training Activities
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on: (1) the number of able-bodied adults without dependents who are receiving food stamp benefits, the number who are required to meet the work requirements, and the number who are exempted from the requirements; (2) the number of able-bodied adults without dependents participating in qualifying employment and training or Workfare programs; and (3) the amounts of federal grant funds that states spent through the first three quarters of fiscal year 1998 for employment and training or workfare programs for food stamp recipients."
IRS Systems Security: Although Significant Improvements Made, Tax Processing Operations and Data Still at Serious Risk
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) progress in correcting serious computer security weaknesses at five IRS facilities, focusing on: (1) additional security weaknesses identified at the five facilities and at an IRS facility not included in GAO's previous report; and (2) steps IRS has taken or plans to take to implement a service-wide computer security management program."
Defense Trade: U.S. Contractors Employ Diverse Activities To Meet Offset Obligations
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the types of activities undertaken by U.S. contractors to meet offset obligations associated with the sale of defense equipment to various foreign governments."
Defense Trade: Status of the Defense Export Loan Guarantee Program
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) Defense Export Loan Guarantee (DELG) Program, focusing on: (1) the level of program activity to date; (2) the program's financial status; (3) other sources of financing available to borrowing countries; (4) comparing DELG Program characteristics with other U.S. government export financing programs; and (5) examining issues related to the planned fiscal year 1999 transfer of DELG Program responsibilities within DOD."
Hazardous Waste Sites: State Cleanup Practices
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO: (1) identified practices that are both used in selected state programs at sites that may be contaminated enough to qualify for long-term cleanup under the Superfund program and that are believed by state officials to reduce the time and expense of cleanups; and (2) obtained the views of the Environmental Protection Agency (EPA), environmentalists, and other stakeholders about whether the states' practices may be applicable to the Superfund program."
Airport Improvement Program: FAA Complying With Requirement for Local Involvement in Noise Mitigation Projects
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO determined whether the Federal Aviation Administration (FAA) must enforce grant assurance as a condition of providing noise mitigation grants to the Seattle-Tacoma International Airport."
Federal Information System Controls Audit Manual: Volume I Financial Statement Audits [Superseded by GAO-09-232G]
Guidance issued by the General Accounting Office with an abstract that begins "This document has been superseded by GAO-09-232G. GAO published a manual to provide auditors guidance for evaluating internal controls over the integrity, confidentiality, and availability of data maintained in computer-based information systems. The manual's sections provide detailed guidance on evaluation and testing computer-related controls, including guidance on: (1) identifying the auditee's significant computer-supported operations, assessing the risk associated with these operations, and identifying the controls to be tested; (2) control objectives and commonly used control techniques, as well as audit procedures; and (3) common application control objectives and related control techniques, as well as suggested audit procedures. This is the 1999 version."
High-Risk Series: An Update
Other written product issued by the General Accounting Office with an abstract that begins "GAO provided an overview of progress agencies have made to improve serious and widespread weaknesses that have been the focus of GAO's high-risk program for several years."
International Journal of Government Auditing, January 1, 1999, Vol. 26, No. 1 (German Version)
Other written product issued by the General Accounting Office with an abstract that begins "This German-language edition of the journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) the XVI International Congress of Supreme Audit Institutions in Montevideo from November 7-14, 1998; (2) supreme audit institutions and the prevention and detection of fraud and corruption; (3) improving public governance through the work of supreme audit institutions and INTOSAI's standing committees and working groups; (4) a meeting of seven regional working groups and their report to Congress; (5) the INTOSAI Development Initiative and the transition of the Secretariat to Norway; and (6) activities within INTOSAI."
International Journal of Government Auditing, January 1, 1999, Vol. 26, No. 1 (Spanish Version)
Other written product issued by the General Accounting Office with an abstract that begins "This Spanish-language edition of the journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) the XVI International Congress of Supreme Audit Institutions in Montevideo from November 7-14, 1998; (2) supreme audit institutions and the prevention and detection of fraud and corruption; (3) improving public governance through the work of supreme audit institutions and INTOSAI's standing committees and working groups; (4) a meeting of seven regional working groups and their report to Congress; (5) the INTOSAI Development Initiative and the transition of the Secretariat to Norway; and (6) activities within INTOSAI."
International Journal of Government Auditing, January 1999, Vol. 26, No. 1 (Arabic Version)
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) the XVI International Congress of Supreme Audit Institutions in Montevideo from November 7-14, 1998; (2) supreme audit institutions and the prevention and detection of fraud and corruption; (3) improving public governance through the work of supreme audit institutions and INTOSAI's standing committees and working groups; (4) a meeting of seven regional working groups and their report to Congress; (5) the INTOSAI Developmental Initiative and the transition of the Secretariat to Norway; and (6) activities within INTOSAI."
JFMIP News: A Newsletter for Government Financial Managers, Spring 1999, Vol. 11, No. 1
Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Joint Financial Management Improvement Program's current financial management initiatives, activities, and practices."
Major Management Challenges and Program Risks: A Governmentwide Perspective
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing federal agencies."
Major Management Challenges and Program Risks: Agency for International Development
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Agency for International Development (AID)."
Major Management Challenges and Program Risks: Department of Agriculture
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Department of Agriculture (USDA)."
Major Management Challenges and Program Risks: Department of Commerce
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Department of Commerce."
Major Management Challenges and Program Risks: Department of Defense
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Department of Defense."
Major Management Challenges and Program Risks: Department of Education
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Department of Education."
Major Management Challenges and Program Risks: Department of Energy
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on major management challenges and program risks facing the Department of Energy (DOE)."
Major Management Challenges and Program Risks: Department of Health and Human Services
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Department of Health and Human Services (HHS)."
Major Management Challenges and Program Risks: Department of Housing and Urban Development
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Department of Housing and Urban Development (HUD)."
Major Management Challenges and Program Risks: Department of Justice
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Department of Justice."
Major Management Challenges and Program Risks: Department of Labor
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Department of Labor (DOL)."
Major Management Challenges and Program Risks: Department of State
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Department of State."
Major Management Challenges and Program Risks: Department of the Interior
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Department of the Interior."
Major Management Challenges and Program Risks: Department of the Treasury
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Department of the Treasury."
Major Management Challenges and Program Risks: Department of Transportation
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Department of Transportation (DOT)."
Major Management Challenges and Program Risks: Department of Veterans Affairs
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Department of Veterans Affairs (VA)."
Major Management Challenges and Program Risks: Environmental Protection Agency
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Environmental Protection Agency (EPA)."
Major Management Challenges and Program Risks: National Aeronautics and Space Administration
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the National Aeronautics and Space Administration (NASA)."
Major Management Challenges and Program Risks: Nuclear Regulatory Commission
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Nuclear Regulatory Commission (NRC)."
Major Management Challenges and Program Risks: Social Security Administration
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Social Security Administration (SSA)."
Major Management Challenges and Program Risks: U.S. Postal Service
Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Postal Service (USPS)."
System Requirements for Managerial Cost Accounting Checklist: Systems Reviewed Under the Federal Financial Management Improvement Act of 1996 (Supersedes AIMD-98-21.2.9)
Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes AIMD-98-21.2.9, Managerial Cost Accounting System Checklist: Systems Reviewed Under the Federal Financial Management Improvement Act of 1996 (Exposure Draft), July 1998. GAO published a guide to assist: (1) agencies in implementing and monitoring their managerial cost accounting systems; and (2) management and auditors in reviewing the systems to determine if they are in substantial compliance with the Federal Financial Management Improvement Act of 1996."
[Comments on Whether a Federal Employee Can Use Government Resources To Support Reserve Activities]
Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on whether a federal employee on official duty, who is also a member of the National Guard or the armed forces Reserves, may conduct, and use agency office equipment to support, Guard or Reserve business. GAO held that: (1) agencies may permit their employees to use a limited amount of official time and agency resources to support the Guard or Reserves; (2) employees who are not in active military status and receiving military pay at the time that they perform the limited incidental service for their Guard or Reserve organization are not prohibited from using agency resources and official time to support those activities; (3) all agencies would appear to have some interest in furthering the governmental purpose of, and national interest in, the Guard and Reserves; (4) thus, some use of employee time and agency equipment to carry out limited, incidental Guard or Reserve functions falls within the parameters of activities that an agency may permit; and (5) it may be advisable for the Office of Personnel Management to provide general guidelines as to the amount of time and types of agency equipment that may be used for this purpose, and under what circumstances this is permitted."
Inspectors General: Information on Operational and Staffing Issues
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO surveyed inspectors general (IG) to obtain: (1) information on their organizational structure, staffing, and workload; and (2) their views on current policy issues affecting them."
Securities and Exchange Commission: Amendment to Rule Filing Requirements for Self-Regulatory Organizations Regarding New Derivative Securities Products
Other written product issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Securities and Exchange Commission's (SEC) new rule on filing requirements for self-regulatory organizations (SRO) regarding derivative securities products. GAO noted that: (1) the new rule would permit a SRO to list and trade new derivative securities products pursuant to existing self-regulatory organization trading rules; and (2) SEC complied with applicable requirements in promulgating the rule."
Securities and Exchange Commission: Regulation of Exchanges and Alternative Trading Systems
Other written product issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Securities and Exchange Commission's (SEC) new rule on the regulation of exchanges and alternative trading systems (ATS). GAO noted that: (1) the rule would allow ATS to choose whether to register as national securities exchanges, or to register as broker-dealers, depending on their activities and trading volume; (2) in addition, Regulation ATS will require alternative trading systems that trade a certain volume of securities to make their best prices known to the public and allow non-subscribers access to those prices; (3) the final rule would also amend Rules 6a-1, 6a-2, and 6a-3 regarding registration as a national securities exchange; and (4) SEC complied with applicable requirements in promulgating the rule."
Drug Treatment: Summary of Federal Programs, Funding, and Performance Goals
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on federally funded drug abuse treatment programs and activities for the federal judiciary, Department of Health and Human Services, Department of Veterans Affairs, Department of Defense, Department of Education, Department of Housing and Urban Development, Department of Justice, and the Office of National Drug Control Policy."
Regulatory Burden: Some Agencies' Claims Regarding Lack of Rulemaking Discretion Have Merit
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed federal agencies' assertions that certain private-sector regulatory concerns were, at least in part, attributable to underlying statutes, focusing on: (1) the amount of discretion the underlying statutes gave the rulemaking agencies in developing the regulatory requirements that the agencies had said were attributable to the underlying statutes; (2) whether the regulatory requirements at issue were within the authority granted by the underlying statutes; and (3) whether the rulemaking agencies could have developed regulatory approaches that would have been less burdensome to the regulated entities while still meeting the underlying statutory requirements."
Davis-Bacon Act: Labor Now Verifies Wage Data, but Verification Process Needs Improvement
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the: (1) Department of Labor's response to the House Appropriations Committee's directive that it verify a random sample of employers' wage data submissions and select a sample of submissions for on-site data verification; and (2) likely effect of these efforts on the accuracy and timeliness of Davis-Bacon Act wage determinations."
Juvenile Courts: Reforms Aim to Better Serve Maltreated Children
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed states' and local agencies' efforts to improve the timeliness of judicial decisions concerning the permanent placement of foster children, focusing on: (1) the key problems in the juvenile dependency court system; and (2) state and local responses to these problems."
Civilian Marksmanship Program: Corporation Needs to Fully Comply With the Law on Sales of Firearms
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Corporation for the Promotion of Rifle Practice and Firearms Safety's administration of the Civilian Marksmanship Program (CMP), focusing on: (1) whether CMP's conversion to a private corporation and the Corporation's subsequent firearms sales were conducted in accordance with the 1996 National Defense Authorization Act; (2) the types and value of federal support provided to the Corporation; and (3) the types and number of firearms the Army transferred to the Corporation and was storing for potential transfer."
Rural Development: Rural Business--Cooperative Service's Lending and the Financial Condition of Its Loan Portfolio
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the: (1) number and dollar value of business assistance loans approved by the Department of Agriculture's Rural Business-Cooperative Service (RBS); (2) federal government's costs associated with the agency's loans; and (3) financial condition of the agency's loan portfolio, including the losses incurred."
Supplemental Security Income: Increased Receipt and Reporting of Child Support Could Reduce Payments
A letter report issued by the General Accounting Office with an abstract that begins "GAO provided information on: (1) opportunities for increasing the number of Supplemental Security Income (SSI) single-parent families receiving child support and for improving the reporting of such support to the Social Security Administration (SSA); (2) the potential for reducing SSI payments by increasing the extent to which SSI children in single-parent families are served by the Child Support Enforcement (CSE) program and have support collected for them and the extent to which support collected by CSE programs is reported by custodial parents to SSA."
Army Medium Trucks: Information on Delivery Delays and Corrosion Problems
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Army's Family of Medium Tactical Vehicles (FMTV) program, focusing on: (1) the causes and effects of the contractor's delays in delivering acceptable trucks; and (2) the Army's actions to mitigate corrosion problems on FMTV trucks."
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