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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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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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Marijuana: Early Experiences with Four States' Laws That Allow Use for Medical Purposes

Description: A letter report issued by the General Accounting Office with an abstract that begins "A number of states have adopted laws that allow medical use of marijuana. Federal law, however, does not recognize any accepted medical use for marijuana and individuals remain subject to federal prosecution for marijuana possession. Debate continues over medical effectiveness of marijuana, and over government policies surrounding medical use. State laws in Oregon, Alaska, Hawaii, and California allow medical … more
Date: November 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Metropolitan Washington Airports Authority: Contracting Practices Do Not Always Comply with Airport Lease Requirements

Description: A letter report issued by the General Accounting Office with an abstract that begins "The Metropolitan Washington Airports Act of 1986 transferred operating responsibility for Dulles and Reagan National Airports from the federal government to the Metropolitan Washington Airports Authority (MWAA), an independent, nonfederal, public entity. MWAA, which has a 50-year lease to run the two airports, has entered into a wide range of contracts for supplies, construction, and other services. Although M… more
Date: March 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Information on Federal Contractors That Are Incorporated Offshore

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Some U.S.-based multinational companies have found that the effective tax rate on income earned from foreign sources can be reduced if they are incorporated in countries that either do not tax corporate income at all or tax the income at a lower rate than the U.S. corporate tax rate. Consequently, some U.S.-based companies incorporate from the outset in these so-called "tax haven" countries. In addition, some c… more
Date: October 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Financial Audit Manual: Exposure Draft

Description: Guidance issued by the General Accounting Office with an abstract that begins "The Financial Audit Manual (FAM), published in July 2001, provides guidance for financial audits done by the Inspector General community, GAO, and their contractors. The FAM is a key part in enhancing accountability over taxpayer-provided resources. GAO and the President's Council on Integrity and Efficiency (PCIE) are committed to keeping the FAM current. With this goal in mind, a GAO/PCIE task force prepared an exp… more
Date: September 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Government Auditing Standards: Amendment No. 3: Independence (Superseded by GAO-03-673G)

Description: Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. GAO presented a guide on revised government auditing standards to audit officials and others interested in government auditing standards. The standards require auditors to (1) not perform management functions or make management decisions and (2) not audit their own work or provide nonaudit services in situati… more
Date: January 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Information on the Number of Small Business Set-Asides Issued and Successfully Challenged

Description: Correspondence issued by the General Accounting Office with an abstract that begins "The Small Business Act requires small businesses to have the maximum practicable opportunity to participate in the performance of federal government contracts. Congress directed the President to set a governmentwide goal of at least 23 percent of the total dollar value of the federal government's prime contract awards to be awarded to small businesses each fiscal year. The small Business Administration's (SBA) … more
Date: November 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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United States Coast Guard: Implementation of the Inflation Adjustment Act

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Earlier this year, GAO began 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 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. During the review, GAO de… more
Date: November 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Food and Drug Administration's Compliance With the Inflation Adjustment Act

Description: Correspondence issued by the General Accounting Office with an abstract that begins "The Federal Civil Penalties Inflation Adjustment Act of 1990 requires each federal agency to issue a regulation adjusting its covered maximum civil monetary penalties for inflation by October 23, 1996, and requires them to make necessary adjustments at least once every 4 years thereafter. The Food and Drug Administration's Office of the Chief Counsel indicated that at least 14 of the agency's civil penalties ar… more
Date: August 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Government Auditing Standards: 2002 Revision (Exposure Draft) (Superseded by GAO-03-673G)

Description: Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. This guide discusses revised government auditing standards for auditors and audit organizations when required by law, regulation, agreement, contract, or policy. The standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful … more
Date: January 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Government Auditing Standards: Answers to Independence Standard Questions

Description: Guidance issued by the General Accounting Office with an abstract that begins "In January 2002, GAO issued an amendment to Government Auditing Standards, Amendment No. 3, Independence, which substantially changed the previous standard to better serve the public interest and to maintain a high degree of integrity, objectivity and independence for audits of government entities. GAO has received many inquiries about the new independence standard due to its significant effect on audits of federal e… more
Date: July 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Multifamily Housing Finance: Funding FHA's Subsidized Credit Programs

Description: Correspondence issued by the General Accounting Office with an abstract that begins "To help build and rehabilitate multifamily rental housing, the Federal Housing Administration (FHA) provides lenders with mortgage insurance, or guarantees, for multifamily loans. In fiscal year 2001, FHA provided guarantees for all multifamily projects--regardless of program--on a first-come, first-served basis until the total budget authority for the multifamily programs was exhausted. FHA had obligated $81 m… more
Date: February 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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GAO's Congressional Protocols: Addendum I, November 2002

Description: Guidance issued by the General Accounting Office with an abstract that begins "This report has been superseded by GAO-04-310G, GAO's Congressional Protocols July 2004. GAO published a pamphlet outlining the set of protocols governing its work for Congress. GAO decided to modify its protocol in two areas. GAO will not conduct work involving state and local activities, and GAO will only submit comments on proposed legislation if requested to by Congress or lawfully bound to do so."
Date: November 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Assessing the Reliability of Computer-Processed Data (Superseded by GAO-09-680G)

Description: Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-09-680G, Assessing the Reliability of Computer-Processed Data, July 2009. GAO published a guide to assist its auditing staff in ensuring the reliability of computer-based data. The guidance provides a flexible, risk-based framework for data reliability assessments that can be geared to the specific circumstances of each engagement. The framework is built on (1) making use o… more
Date: October 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Benefit System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act (Superseded by GAO-04-22G)

Description: Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-212G, Benefit System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act, October 2003. The Federal Financial Management Improvement Act of 1996 requires that agencies implement and maintain financial management systems that substantially comply with federal financial and management system requirements. These requirements … more
Date: September 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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GAO Performance and Accountability Highlights

Description: Other written product issued by the General Accounting Office with an abstract that begins "This annual performance and accountability report assesses GAO's accomplishments in fiscal year 2001 and describes the agency's plans for continued progress through fiscal year 2003. In the last year, GAO's work resulted in a number of significant improvements to government that will benefit all Americans. By acting on GAO's recommendations, the government achieved a number of significant improvements to… more
Date: March 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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School Dropouts: Education Could Play a Stronger Role in Identifying and Disseminating Promising Prevention Strategies

Description: A letter report issued by the General Accounting Office with an abstract that begins "The National Center for Education Statistics (NCES) reports that the national status dropout rate--the percentage of 16- through 24-year olds who are not enrolled in school and who lack a high school diploma or a high school equivalency certificate--fluctuated between 10.9 and 12.5 percent between 1990 and 2000. However, dropout rates have varied considerably between regions of the country and among ethnic gro… more
Date: February 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Combating Terrorism: Actions Needed to Guide Services' Antiterrorism Efforts at Installations

Description: A letter report issued by the General Accounting Office with an abstract that begins "After the September 11, 2001, terrorist attacks, domestic military installations increased their antiterrorism measures to their highest levels. These measures were reduced in the weeks following the attacks, but because of the persistent nature of the threat, the antiterrorism posture at domestic installations remains at a higher than normal level more than 1 year later. The Department of Defense's (DOD) budg… more
Date: November 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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International Electronic Commerce: Definitions and Policy Implications

Description: Other written product issued by the General Accounting Office with an abstract that begins "The recent, rapid growth in Internet-based computer technologies has significant implications for the United States. The ability to conduct business via the Internet has brought about changes in the way companies do business with each other and in how they interact with consumers. The Internet allows businesses and consumers from different countries to interact as easily as if they were physically close … more
Date: March 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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September 11: Small Business Assistance Provided in Lower Manhattan in Response to the Terrorist Attacks

Description: A letter report issued by the General Accounting Office with an abstract that begins "The attacks on the World Trade Center had a substantially negative impact on the New York City economy, severely affecting businesses. In the aftermath of the attacks, Congress, among other things, appropriated emergency supplemental funds to several federal agencies to aid and rebuild the affected areas. The Chairman of the House Committee on Small Business asked GAO to describe the assistance provided to sma… more
Date: November 1, 2002
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 2001 and 2000

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 (ABMC) for fiscal years 2000 and 2001. GAO found that (1) the consolidated financial statements for fiscal year 2001 and comparative consolidated totals for fiscal year 2000 are presented fairly in conformity with U.S. generally accepted accounting principles; (2) although internal controls should be improved, AMBC … more
Date: March 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Defense Health Care: Health Care Benefit for Women Comparable to Other Plans

Description: A letter report issued by the General Accounting Office with an abstract that begins "Half of all beneficiaries in the Department of Defense's (DOD) Tricare health care program are women. With a health care system historically oriented towards men, DOD has had to work to ensure that its women beneficiaries receive the full range of medical services they are entitled to, including obstetrical and gynecological care and diagnostic services such as Pap smears and mammograms. TRICARE-covered benefi… more
Date: May 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Defense Inventory: Air Force Needs to Improve Control of Shipments to Repair Contractors

Description: A letter report issued by the General Accounting Office with an abstract that begins "GAO has considered Department of Defense (DOD) inventory management to be a high-risk area since 1990 because inventory management systems and procedures are ineffective. This report evaluates the Air Force's inventory control procedures for material shipped to contractors for repair or for use in repair. The Air Force and contractor personnel have not complied with DOD and Air Force inventory control procedur… more
Date: July 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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