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Financial Management: FFMIA Implementation Critical for Federal Accountability

Description: A letter report issued by the General Accounting Office with an abstract that begins "Effective management of the government's day-to-day operations has been hampered by a lack of necessary data. The Chief Financial Officers (CFO) Act of 1990 calls for the modernization of federal financial management systems, including the systematic measurement of performance; the development of cost information; and the integration of program, budget, and financial information. The Federal Financial Management Improvement Act of 1996 (FFMIA) encourages agencies to have systems that generate timely, accurate, and useful information with which to make informed decisions and to ensure accountability on an ongoing basis. Auditors for 19 of the 24 CFO Act agencies reported that their agencies' financial management systems did not comply substantially with FFMIA requirements, compared to 21 agencies reported as not being substantially compliant for 1999. The auditors for five CFO Act agencies reported no instances in which the agencies' systems did not substantially comply with FFMIA. These auditors, however, did not definitively state whether the agencies' financial management systems substantially complied with FFMIA. FFMIA requires agencies to prepare remediation plans to overcome financial management systems problems. These plans have improved over the fiscal year 1998 plans; however, further enhancements are needed."
Date: October 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Financial Audit: American Battle Monuments Commission's Financial Statements for Fiscal Years 2000 and 1999

Description: A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the American Battle Monuments Commission for fiscal years 2000 and 1999. GAO found that (1) the consolidating financial statements for fiscal year 2000 and comparative consolidated totals for fiscal year 1999 are presented fairly in conformity with U.S. generally accepted accounting principles; (2) although internal controls should be improved, the Commission had effective internal control over financial reporting and compliance with laws and regulations as of September 30, 2000; and (3) there are no reportable instances of noncompliance with selected provisions of laws and regulations GAO tested. However, GAO noticed three deficiencies in internal controls over information technology systems."
Date: March 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Major Management Challenges and Program Risks: Department of the Treasury

Description: A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of the Treasury. The primary challenges facing Treasury include (1) modernizing the Internal Revenue Service's tax administration systems; (2) improving Customs Service's regulation of commercial trade; (3) achieving sound financial management; (4) improving the Bureau of Alcohol, Tobacco, and Firearms' performance measures; and (5) improving the management of Treasury's asset forfeiture program."
Date: January 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Abstracts of Reports and Testimony: Fiscal Year 2000

Description: A letter report issued by the General Accounting Office with an abstract that begins "The U.S. General Accounting Office (GAO) is an independent, nonpartisan agency in the legislative branch. GAO provides Congress with the best information available to help members make informed oversight, policy, and funding decisions. GAO meets Congress' information needs by (1) evaluating how government programs and policies are working, (2) auditing agency operations to determine whether federal funds are being spent efficiently and effectively, (3) investigating allegations of illegal and improper activities, and (4) issuing legal decisions and opinions. Most GAO work is done at the request of committees or members, but some reports are self-initiated or done in response to congressional mandates included in public laws or committee reports. GAO's annual index is a two-volume set. The first volume--Abstracts of Reports and Testimony: Fiscal Year 2000--contains summaries of 878 publicly released reports and testimony listed alphabetically by division or staff office. Classified reports, correspondence, and legal publications are not included. The second volume--Indexes for Reports and Testimony: Fiscal Year 2000--contains several indexes to help you locate reports and testimony by issue category, subject matter, title, or GAO witness. The annual index is also available in electronic format on GAO's website (www.gao.gov)."
Date: March 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Major Management Challenges and Program Risks: Department of Housing and Urban Development

Description: A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Housing and Urban Development (HUD). These challenges include reducing HUD's single-family insurance risk, improving HUD's rental housing assistance programs, and resolving issues related to information and financial management."
Date: January 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Export Controls: State and Commerce Department License Review Times Are Similar

Description: A briefing report issued by the General Accounting Office with an abstract that begins "The U.S. defense industry and some U.S. and allied government officials have suggested in recent years that the U.S. export control process be reformed. Much of the debate on reforming the process has focused on the amount of time required to process an export license application. As a result, GAO analyzed the time it takes to process export license applications. GAO found that the average State Department license application review took 46 days, while the average Commerce Department review took 50 days. Several variables had an impact on the time it took to review applications. The commodity being exported most affected the time of application review in both Departments."
Date: June 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Major Management Challenges and Program Risks: Environmental Protection Agency

Description: A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Environmental Protection Agency (EPA). These challenges include (1) improving environmental performance information management, (2) developing a comprehensive human capital approach, and (3) strengthening working relationships with the states."
Date: January 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Major Management Challenges and Program Risks: U.S. Agency for International Development

Description: A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Agency for International Development (AID). GAO identified weaknesses in AID's management of its human capital. AID has, however, made efforts to improve this area, including hiring additional foreign service employees, establishing a recruitment program, and improving employee training. AID needs to sustain its focus on these areas if it is to succeed in reforming its personnel system. GAO also found weaknesses in financial management, information technology management, and data collection."
Date: January 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Major Management Challenges and Program Risks: Department of Agriculture

Description: A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Agriculture (USDA). These challenges include (1) improving USDA's farm loan programs to reduce its vulnerability to loss, (2) improving delivery of services to farmers, (3) maintaining the integrity of the food assistance programs, (4) minimizing foodborne illnesses, (5) strengthening Department-wide information security, (6) improving USDA's financial accountability, (7) providing Congress and the public with a better understanding of what it accomplishes with appropriated funds, and (8) improving USDA's processing of discrimination complaints."
Date: January 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Major Management Challenges and Program Risks: Department of State

Description: A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of State. GAO found that the most critical infrastructure need for State is to enhance the protection of U.S. embassies and other overseas facilities in response to the rising threat of terrorism. Other significant challenges that State must address involve improving the management of drug control assistance to Colombia, providing expedited visa processing, and strengthening its strategic and performance goals."
Date: January 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Combat Identification Systems: Strengthened Management Efforts Needed to Ensure Required Capabilities

Description: A letter report issued by the General Accounting Office with an abstract that begins "Friendly fire incidents, or fratricide, accounted for about 24 percent of U.S. fatalities during Operation Desert Storm in 1991. Since then, the Department of Defense (DOD) and the military services have been working to find new ways to avoid friendly fire in joint and coalition operations. Preventing friendly fire is a complex and challenging endeavor. It encompasses the development of new technologies as well as new training, tactics, and warfighting techniques. It involves a range of equipment and systems that have historically not been able to effectively interact as well as various military operations. It is a concern among each of the services as well as U.S. allies. Clearly, it is essential to have a blueprint that ties together these elements and provides a comprehensive map for long-term improvements as well as a management framework that is strong enough to implement the blueprint. Although DOD has taken some concrete steps toward both ends, it needs to strengthen these efforts and ensure that they are supported by the services. Otherwise, it may continue to contend with problems leading to friendly fire incidents."
Date: June 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Major Management Challenges and Program Risks: Department of Labor

Description: A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Labor (DOL). These challenges include (1) increasing the employment and earnings of America's workforce, (2) protecting the benefits of workers, and (3) fostering safe and healthy workplaces."
Date: January 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Major Management Challenges and Program Risks: Department of Education

Description: A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Education. These challenges include (1) ensuring access to postsecondary education, (2) encouraging states to improve performance information, (3) promoting coordination with other federal agencies and school districts, and (4) improving financial management."
Date: January 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Major Management Challenges and Program Risks: Department of Commerce

Description: A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Commerce. These challenges include (1) increasing U.S. businesses' access to international markets, (2) ensuring that the United States is secure from proliferation of dual-use commodities and chemical weapons, (3) ensuring that weather forecasts and severe weather warnings are accurate and timely, (4) improving the economy in distressed areas, and (5) addressing other challenges to building a high-performing organization."
Date: January 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Major Management Challenges and Program Risks: Social Security Administration

Description: A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Social Security Administration (SSA). The challenges facing SSA include (1) improving research, evaluation, and policy development; (2) improving SSA's disability determination process; (3) sustaining management and oversight of long-standing, high-risk Supplemental Security Income issues; (4) addressing future service delivery issues; and (5) strengthening controls to protect SSA information."
Date: January 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Financial Audit: Bureau of the Public Debt's Fiscal Years 2000 and 1999 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 (BPD) Schedule of Federal Debt for the fiscal years 2000 and 1999. GAO found that (1) the Schedules of Federal Debt were presented fairly, in all material respects, in conformity with generally accepted accounting principles, (2) BPD had effective internal control over financial reporting and compliance with laws and regulations related to the Schedule of Federal Debt for the fiscal year ended September 30, 2000, and (3) there were no reportable noncompliance in fiscal year 2000 with a selected provision of a law GAO tested."
Date: March 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Disadvantaged Business Enterprises: Critical Information Is Needed to Understand Program Impact

Description: A letter report issued by the General Accounting Office with an abstract that begins "The Department of Transportation's (DOT) Disadvantaged Business Enterprise (DBE) program seeks to remedy the effects of current and past discrimination against small businesses owned and controlled by socially and economically disadvantaged persons and to foster equal opportunity in transportation contracting. This report provides information on (1) important changes made to the program since 1999; (2) characteristics of DBEs and non-DBEs that receive DOT-assisted highway and transit contracts; (3) evidence of discrimination and other factors that may limit DBEs' ability to compete for DOT-assisted contracts; and (4) the programs impact on costs, competition, and job creation and the impact of discontinuing the federal and nonfederal DBE programs. GAO found that the program has changed significantly since DOT issued new regulations in 1999 in response to a 1995 Supreme Court decision that heightened standards for federal programs that use race or ethnicity as a criterion in decision-making. The new regulations overhauled the DBE goal-setting process. For example, states and transit authorities are no longer required to justify goals lower than 10 percent--the amount identified in the statutory DBE provision. Rather, goals are to be based on the number of "ready, willing, and able" DBEs in local markets. GAO was unable to determine the characteristics of DBE participants because of a lack of information. Without this information, it is impossible to define the universe of DBEs, compare them with the transportation contracting community as a whole, or gain a clear understanding of the programs impact. DOT does not systematically track information on discrimination complaints filed by DBEs. Although DOT receives written discrimination complaints filed by DBEs, it could not provide the total number of such complaints, the total number of investigations launched, or the outcomes of the investigations."
Date: June 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Financial Audit: IRS' Fiscal Year 2000 Financial Statements

Description: A letter report issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service's (IRS) fiscal year 2000 financial statements, including the accompanying notes, present fairly, in all material respects, in conformity with U.S. generally accepted accounting principles, IRS' assets, liabilities, net position, net costs, changes in net position, budgetary resources, reconciliation of net costs to budgetary obligations, and custodial activity, for fiscal year 2000. However, misstatements may nevertheless occur in other financial information reported by the IRS as a result of internal control weaknesses. Because of material weaknesses in internal controls, IRS did not maintain effective internal controls over financial reporting or compliance with laws and regulations, and thus did not provide reasonable assurance that losses, misstatements, and noncompliance with laws material in relation to the financial statements would be prevented or detected in an ongoing manner and on a timely basis. GAO's tests of compliance with selected provisions of laws and regulations disclosed two instances of noncompliance with laws and regulations that are reportable under U.S. generally accepted government auditing standards or Office of Management and Budget guidance."
Date: March 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Major Management Challenges and Performance Risks: Nuclear Regulatory Commission

Description: A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Nuclear Regulatory Commission (NRC). GAO found that NRC must resolve issues related to its risk-informed regulatory approach for commercial power plants. NRC developed the Risk-Informed Regulation Implementation Plan to guide its efforts to transition from its traditional regulatory approach to a risk-informed approach. This plan, however, is not as comprehensive as it could be. GAO found that the plan lacks critical performance measures and does not address activities that cut across agency resources. NRC must also address the inherent difficulties in applying a risk-informed approach to nuclear material licensees. Other challenges facing NRC include strengthening its personnel management, developing an effective cost accounting system, and resolving financial management issues."
Date: January 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Major Management Challenges and Program Risks: Department of Health and Human Services

Description: A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Health and Human Services (HHS). HHS must improve its administration of the Medicare Program to ensure that it remains fiscally sustainable. GAO found that HHS must address several issues, including frequent changes in leadership and recruitment of qualified personnel. Because of Medicare's vulnerability to waste, fraud, and abuse, HHS must strengthen its internal controls for processing claims. Another key mission that GAO identified as high risk is HHS' oversight of nursing homes. Although HHS has taken significant steps towards correcting problems in the nation's nursing homes, many weaknesses persist. HHS must also ensure that manufacturers of medical products comply with safety and quality standards. Finally, HHS faces challenges in ensuring that federal funds are properly used to ensure the well being of families and children."
Date: January 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Major Management Challenges and Program Risks: A Governmentwide Perspective

Description: A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, provides an overview of management challenges and program risks facing the federal government. The series also contains 21 separate reports on individual agencies."
Date: January 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Major Management Challenges and Program Risks: U.S. Postal Service

Description: A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the U.S. Postal Service (USPS). To be successful in providing affordable universal service, USPS must address formidable challenges in the following areas (1) self-support, (2) cost-control, (3) human capital, (4) performance information, and (5) legal issues."
Date: January 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Retiree Health Benefits: Employer-Sponsored Benefits May Be Vulnerable to Further Erosion

Description: A letter report issued by the General Accounting Office with an abstract that begins "In 1999, nearly 10 million retired people aged 55 or older relied on employer-sponsored health insurance as either their primary source of coverage or as a supplement to their Medicare coverage. Some of these persons are concerned about the continued availability of employer-sponsored coverage. Premium increases and forecasts for a potential economic slowdown could further erode employer-sponsored benefits. In the long term, these factors, coupled with the potential for Medicare reforms and the rising number of aging baby boomers, may produce even more uncertainty and cost pressures for employers. Consequently, as an increasing number of retirees lack employer-based coverage, those in poorer health may have difficulty finding affordable alternative health coverage."
Date: May 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Major Management Challenges and Program Risks: Department of Veterans Affairs

Description: A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Veterans Affairs. Health care access for veterans, compensation and pension claims processing, and agencywide management strategies are some of the most critical challenges facing the agency."
Date: January 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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