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Homeland Security: Department of Justice's Response to Its Congressional Mandate to Assess and Report on Chemical Industry Vulnerabilities

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Congress passed the Chemical Safety Information, Site Security and Fuels Regulatory Relief Act after a number of testimonies expressing concerns about the vulnerability of chemical facilities to criminal and terrorist attacks. According to the Attorney General's interim report, chemical facilities visited generally had safety and emergency response measures that could mitigate the consequences of a terrorist at… more
Date: October 10, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Accounting Profession: Oversight, Auditor Independence, and Financial Reporting Issues

Description: Correspondence issued by the General Accounting Office with an abstract that begins "The accounting system's self-regulatory system for auditors, which largely depends on voluntary contributions from the accounting industry, is plagued by fragmentation, lack of coordination, poor communication, and conflicts of interest. In GAO's view, the current self-regulatory system is broken, and oversight by the Securities and Exchange Commission (SEC) has fallen short in protecting the public interest. B… more
Date: May 3, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Medicare Home Health: Clarifying the Homebound Definition Is Likely to Have Little Effect on Costs and Access

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Medicare's home health benefit provides skilled nursing and other services to beneficiaries who are homebound. The Department of Health and Human Services (HHS) had a long-standing policy that beneficiaries who regularly attend adult day care were not considered homebound, particularly if the purpose of attending was to receive nonmedical or custodial care. In 2000, Congress indicated that Medicare beneficiarie… more
Date: April 26, 2002
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 American Society of International Law for 2000

Description: Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of The American Society of International Law for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit report contains the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: February 28, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes

Description: Correspondence issued by the General Accounting Office with an abstract that begins "GAO examined the underlying records for the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for fiscal year 2001. GAO (1) did a detailed test of transactions that represent the underlying basis of amounts distributed to AATF, (2) reviewed the Internal Revenue Service's (IRS) quarterly AATF certifications, (3) reviewed the Department of the Treasury Financial Management Service adj… more
Date: February 15, 2002
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 Former Members of Congress for 2000 and 1999

Description: Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Former Members of Congress for fiscal years 2000 and 1999. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with general accounting principles."
Date: May 17, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Air Force Aircraft: Preliminary Information on Air Force Tanker Leasing

Description: Correspondence issued by the General Accounting Office with an abstract that begins "GAO addressed the Air Force's plan to replace a portion of its KC-135 aerial refueling tanker fleet with leased Boeing 767 aircraft. Although the Air Force has a long term requirement to replace its aging fleet of KC-135 tankers, the urgency of the need in the short term is unclear. The Air Force stated that the leasing arrangement would allow it to acquire new tankers three years earlier than through its most … more
Date: May 15, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Federal Reserve Banks: Areas for Improvement in Computer Controls

Description: Correspondence issued by the General Accounting Office with an abstract that begins "As part of its requirement to audit the U.S. government's fiscal year 2001 financial statements, GAO reviewed the general and application computer controls over key financial systems maintained and operated by the Federal Reserve Banks (FRB) on behalf of the Department of the Treasury's Bureau of the Public Debt (BPD). GAO found that the 12 FRBs perform fiscal agent services on behalf of the U.S. government, in… more
Date: August 29, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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DCPS: Attorneys' Fees for Access to Special Education Opportunities

Description: Correspondence issued by the General Accounting Office with an abstract that begins "The District of Columbia Public Schools (DCPS) has been unable to meet the obligation to its special education students under the Individuals with Disabilities Education Act (IDEA). By 1998, DCPS was experiencing serious problems in conducting timely hearings requested by parents under IDEA and in issuing final decisions within the required timelines. This resulted in many complaints and law suits by parents. T… more
Date: May 22, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Farm Credit Administration: Compliance with the Inflation Adjustment Act

Description: Correspondence issued by the General Accounting Office with an abstract that begins "GAO initiated a governmentwide review of the implementation of the Federal Civil Penalties Inflation Adjustment Act of 1990. The act requires each federal agency to issue a regulation adjusting its covered maximum civil monetary penalties for inflation by October 23, 1996, and requires each agency to make necessary adjustments at least once every 4 years thereafter. During the review, GAO determined that the Fa… more
Date: September 24, 2002
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 National Fallen Firefighters Foundation for 2000 and 1999

Description: Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Fallen Firefighters Foundation, for fiscal years 2000 and 1999. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: September 20, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Regulatory Review: Delay of Effective Dates of Final Rules Subject to Administration's January 20, 2001, Memorandum

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Citing the desire to "ensure that the President's appointees have the opportunity to review any new or pending regulations," the White House Chief of Staff Andrew H. Card, Jr. sent a memorandum to the heads of all executive agencies on January 20, 2001, directing them to (1) not send proposed or final regulations to the Office of the Federal Register, (2) withdraw regulations that had been sent to the Office bu… more
Date: February 15, 2002
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 Boy Scouts of America for 2000

Description: Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Boy Scouts of America for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: July 26, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Retiree Health Benefits: Examples of Employer-Reported Obligations in Selected Industries

Description: Correspondence issued by the General Accounting Office with an abstract that begins "In addition to providing an overview of a company's business operations, the annual reports submitted to the Securities and Exchange Commission present important information on an employer's estimated obligations for postemployment benefits, including retiree health benefits. However, the assumption used to estimate obligations for postemployment benefits vary across companies and are not comparable. Financial … more
Date: April 29, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Immigration Benefits: Eighth Report Required by the Haitian Refugee Immigration Fairness Act of 1998

Description: Correspondence issued by the General Accounting Office with an abstract that begins "The Haitian Refugee Immigration Fairness Act (HRIFA) of 1998 authorized certain Haitian nationals and their dependents to apply to adjust their status to legal permanent residence. Section 902(k) of the act requires the Comptroller General to report every six months on the number of Haitian nationals who have applied and been approved to adjust their status to legal permanent residence. The reports are to conta… more
Date: October 22, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Defense Management: Need to Fully Recognize Ammunition Demilitarization Liability

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Last year, GAO reported that the demilitarization liability for excess ammunition was not reflected in the Department of Defense's (DOD) financial statements although required by federal financial accounting standards. The Army, as the single manager for conventional ammunition, calculated a liability of $1.2 billion and prepared a voucher recognizing this amount. Although consistent with GAO's recommendation t… more
Date: April 5, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Technology Transfer: NNSA Did Not Implement the Technology Infrastructure Pilot Program

Description: Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Energy is required to establish a technology infrastructure pilot program to improve technology partnership activities. The National Nuclear Security Administration (NNSA), in April 2002, reported that it was unable to implement the technology infrastructure pilot program in fiscal year 2001, because of other programming priorities. NNSA also said that it did not have any immediate plans to im… more
Date: May 10, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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The Department of Education's Compliance with the Inflation Adjustment Act

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Earlier this year, GAO initiated a governmentwide review of the implementation of the Federal Civil Penalties Inflation Adjustment Act of 1990. The Inflation Adjustment Act requires each federal agency to issue a regulation adjusting its covered maximum and minimum civil monetary penalties for inflation by October 23, 1996, and requires them to make necessary adjustments at least once every 4 years thereafter. … more
Date: August 26, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Internet Cigarette Sales: Giving ATF Investigative Authority May Improve Reporting and Enforcement

Description: Correspondence issued by the General Accounting Office with an abstract that begins "State and federal officials are concerned that as Internet cigarette sales continue to grow and as states' cigarette taxes increase, so will the amount of lost state tax revenue due to noncompliance with the Jenkins Act. The act requires any person who sells and ships cigarettes across a state line to a buyer, other than a licensed distributor, to report the sale to the buyer's state tobacco tax administrator. … more
Date: August 9, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Department of Commerce: Compliance with the Inflation Adjustment Act

Description: Correspondence issued by the General Accounting Office with an abstract that begins "GAO initiated a governmentwide review of the implementation of the Federal Civil Penalties Inflation Adjustment Act of 1990. The act requires each federal agency to issue a regulation adjusting its covered maximum civil monetary penalties for inflation by October 23, 1996, and requires each agency to make necessary adjustments at least once every 4 years thereafter. During the review, GAO determined that the De… more
Date: September 30, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Contract Management: Answers to Hearing Questions Regarding the Service Acquisition Reform Act

Description: Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the proposed Service Acquisition Reform Act and found that additional training for the acquisition workforce is needed governmentwide. Agencies could improve the capacity of the acquisition workforce by focusing on such key areas as requirements, inventory, workforce strategies and plans, and progress evaluations. GAO did not examine how pay-for-performance and pay banding would apply to acquisitio… more
Date: March 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Commercial Activities Panel: Use of Numerical Goals

Description: Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed two competitive sourcing initiatives to determine whether they are consistent with the sourcing principles recommended by the Commercial Activities Panel. GAO found that, based on their current design, the administration's "performance target" and the fiscal year 2003 Treasury and General Government Appropriations bill, are not fully consistent with the sourcing principles adopted by the Panel. The… more
Date: August 9, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Census Monitoring Board: Review of Congressional Side Shutdown Activities

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Because the activities of the Congressional side of the Census Monitoring Board (CMBC) ceased to exist on September 30, 2001, CMBC entered into an interagency agreement with the Government Printing Office (GPO) to pay CMBC bills and to provide administrative support services. GAO examined CMBC documents to determine financial cutoff procedures and conducted other audits as necessary. GAO found four CMBC personn… more
Date: February 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Responses to Questions Relating to H.R. 3717, Federal Deposit Insurance Reform Act of 2002

Description: Correspondence issued by the General Accounting Office with an abstract that begins "The Federal Deposit Insurance Reform Act of 2002 would change the definition of the reserve ratio for the deposit insurance fund, and provide the Federal Deposit Insurance Corporation (FDIC) with the flexibility to set the fund's designated reserve ratio within a range. Current law requires FDIC to maintain the deposit insurance fund balances at a designated reserve ratio of at least 1.25 percent of estimated i… more
Date: April 16, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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