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Government Auditing Standards: Amendment No. 1--Documentation Requirements When Assessing Control Risk at Maximum for Controls Significantly Dependent Upon Computerized Information Systems

Description: Other written product issued by the General Accounting Office with an abstract that begins "GAO presented a guide on its revised government auditing standards to audit officials and others interested in government auditing standards. The standards require auditors to document in the working papers the basis for assessing control risk at the maximum level for assertions that are significantly dependent on computerized systems."
Date: May 1, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Standards for Internal Control in the Federal Government (Exposure Draft) (Superseded by AIMD-00-21.3.1)

Description: Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by AIMD-00-21.3.1, Standards for Internal Control in the Federal Government, November 1999. GAO published a guide on internal control standards for executive agency managers as required by the Federal Managers' Financial Integrity Act. The standards apply equally to program implementation and administration as well as financial operations, and they are intended to help both progra… more
Date: May 1, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Surface Transportation: Moving into the 21st Century

Description: A staff study issued by the General Accounting Office with an abstract that begins "GAO provided information on the surface transportation challenges facing the nation in the 21st century. To understand these challenges and assess the potential direction surface transportation policy could take to address them, GAO sponsored a conference that brought together transportation experts to discuss the future of surface transportation in the United States."
Date: May 1, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Determining the Taxable Portion of Federal Pension Distributions

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on: (1) what reasons, if any, exist for the Office of Personnel Management (OPM) to report the taxable portion of annuity benefits for newly retired federal employees on the Form CSA 1099R (Statement of Annuity Paid); and (2) the feasibility of OPM's doing so."
Date: May 3, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Organ Procurement and Transplantation Network: Legal Liability and Data Confidentiality

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Organ Procurement and Transplantation Network (OPTN), focusing on the impact of proposed Department of Health and Human Services' (HHS) modifications on the: (1) confidentiality of information about the program; and (2) possible legal liability of members of the Network arising from their peer review activities."
Date: May 3, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Department of Defense: Status of Financial Management Weaknesses and Actions Needed to Correct Continuing Challenges

Description: Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the status of financial management at the Department of Defense (DOD), focusing on: (1) DOD's most serious financial management weaknesses; (2) the resulting impact on DOD's ability to effectively carry out its programs and operations; and (3) DOD's efforts to address these deficiencies."
Date: May 4, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Department of Health and Human Services, Administration for Children and Families: Temporary Assistance for Needy Families Program

Description: Other written product issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Administration for Children and Families' (ACF) new rule on the Temporary Assistance for Needy Families (TANF) program. GAO noted that: (1) the rule contains key provisions of the new welfare block grant program enacted in 1996 by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 and the TANF program; (2) this program repla… more
Date: May 4, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Medicare Subvention Demonstration: DOD Experience and Lessons for Possible VA Demonstration

Description: Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Department of Defense's (DOD) Medicare subvention demonstration program, focusing on: (1) the early phases of implementing the DOD demonstration; (2) issues raised by that experience for DOD subvention; and (3) lessons from the DOD demonstration for a possible Department of Veterans Affairs (VA) demonstration."
Date: May 4, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Federalism: Implementation of Executive Order 12612 in the Rulemaking Process

Description: A statement of record issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the implementation of Executive Order 12612 on federalism, focusing on: (1) how often the preambles to covered agencies' final rules issued between April 1, 1996, and December 31, 1998, mentioned Executive Order 12612 and how often they indicated that the agencies had conducted federalism assessments under the order; (2) what selected agencies have done … more
Date: May 5, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Small Business Tax Compliance Burden

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the tax compliance burdens of small business taxpayers, focusing on: (1) why the Internal Revenue Service's (IRS) compliance burden estimates are not reliable; (2) why the relationship of the no-change rates to audit rates for small businesses and other individuals is difficult to determine; and (3) why IRS has limited information on its interactions with small … more
Date: May 5, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Teacher Training: Over $1.5 Billion Federal Funds Invested in Many Programs

Description: Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed its work concerning federally funded teacher training programs, focusing on the: (1) number of agencies and the programs they administer that support teacher training, along with some general characteristics of these programs; and (2) funding provided by these programs."
Date: May 5, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Federal Courts: Differences Exist in Ordering Fines and Restitution

Description: Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on federal courts and the differences that exist in ordering fines and restitution, focusing on: (1) the percentages of those offenders who were ordered to pay fines and restitution in fiscal year (FY) 1997 and those who were not; (2) differences across judicial circuits and districts in the percentages of those offenders who were ordered to pay fines or … more
Date: May 6, 1999
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 Report for the United States Olympic Committee for 1997

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the audit report covering the financial statements of the United States Olympic Committee for the year ended December 31, 1997, focusing on whether the audit report complied with the financial reporting requirements of the law."
Date: May 7, 1999
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 Report for the Women's Army Corps Veterans Association for Fiscal Year 1998

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the audit report covering the financial statements of the Women's Army Corps Veterans Association for the fiscal year June 30, 1998, focusing on whether the audit report complied with the financial reporting requirements of the law."
Date: May 7, 1999
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 Report for the United Service Organizations, Incorporated, for 1996 and 1997

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the audit report covering the financial statements of the United Service Organizations, Incorporated, for the years ended December 31, 1996 and 1997, focusing on whether the audit report complied with the financial reporting requirements of the law."
Date: May 10, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Budget Process: Comments on H.R. 853

Description: Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the implications of H.R. 853 on the congressional budget process, focusing on: (1) the importance of the long-term perspective; (2) the long-term and insurance commitments in the budget; and (3) how this relates to the need for control, accountability, and transparency."
Date: May 12, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Health Care Financing Administration: Medicaid Program--State Allotments for Payment of Medicare Part B Premiums for Qualifying Individuals for Federal Fiscal Year 1999

Description: Other written product issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Health Care Financing Administration's (HCFA) new rule on Medicaid Program's state allotments for payment of Medicare Part B premiums for qualifying individuals for fiscal year (FY) 1999. GAO noted that: (1) the Social Security Act provides for the Medicaid program to pay all or part of the Medicare Part B premiums for beneficiaries belonging to two… more
Date: May 12, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Independent Counsels: Expenditures for Independent Counsels Fiske and Starr

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the total expenditures for the investigations conducted by independent counsels Robert B. Fiske, Jr., and Kenneth W. Starr."
Date: May 12, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Year 2000 Computing Challenge: Education Taking Needed Actions But Work Remains

Description: Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Department of Education's efforts to ensure that its computer systems supporting critical student financial aid activities will be able to process information reliably through the turn of the century, focusing on: (1) the progress Education has made to date in making its information systems year 2000 compliant; and (2) the future tasks facing the department."
Date: May 12, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Year 2000 Computing Challenge: Labor Has Progressed But Selected Systems Remain at Risk

Description: Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Department of Labor's progress in making its 61 mission-critical systems year 2000 compliant, focusing on: (1) the systems operated by states to administer unemployment benefits payments for Labor's Unemployment Insurance Service (UIS); and (2) an assessment of the risks faced by the Bureau of Labor Statistics (BLS)."
Date: May 12, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Year 2000 Computing Challenge: Time Issues Affecting the Global Positioning System

Description: Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the year 2000 problem and its impact on the Global Positioning System (GPS)."
Date: May 12, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Defense Trade: Decision to Lower FMS Administrative Fee is Premature

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Defense Security Cooperation Agency's (DSCA) decision to lower the Foreign Military Sales (FMS) program's administrative fee from 3 percent to 2.5 percent, focusing on how the: (1) FMS program recovers its costs, as required by the Arms Export Control Act; and (2) projected sales levels made through the program will affect cost recovery in the future."
Date: May 13, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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