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Accounting Firm Consolidation: Selected Large Public Company Views on Audit Fees, Quality, Independence, and Choice

Description: A letter report issued by the General Accounting Office with an abstract that begins "The largest accounting firms, known as the "Big 4," currently audit over 78 percent of U.S. public companies and 99 percent of public company annual sales. To address concerns raised by this concentration and as mandated by the Sarbanes-Oxley Act of 2002, on July 30, 2003, GAO issued a report entitled Public Accounting Firms: Mandated Study on Consolidation and Competition, GAO-03-864. As part of that study, G… more
Date: September 30, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Air Traffic Control: FAA's Modernization Efforts--Past, Present, and Future

Description: Testimony issued by the General Accounting Office with an abstract that begins "The Federal Aviation Administration's (FAA) air traffic control modernization (ATC) efforts are designed to enhance the safety, capacity, and efficiency of the national airspace system through the acquisition of a vast network of radar, navigation, communications, and information processing systems, as well as new air traffic control facilities. Since 1981, when these efforts began, FAA's ATC modernization projects … more
Date: October 30, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Aviation Infrastructure: Challenges Related to Building Runways and Actions to Address Them

Description: A letter report issued by the General Accounting Office with an abstract that begins "Aviation experts believe that building runways is one key way to address airport capacity issues and prevent delays that can affect the entire U.S. economy, but runway projects are often controversial and time-consuming. GAO was asked to examine how much time airports spend completing runways, what challenges airports and other stakeholders experience during this process, and what airports and other stakeholde… more
Date: January 30, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Bioterrorism: Information Technology Strategy Could Strengthen Federal Agencies' Abilities to Respond to Public Health Emergencies

Description: A letter report issued by the General Accounting Office with an abstract that begins "The October 2001 anthrax attacks, the recent outbreak of the virulent Severe Acute Respiratory Syndrome (SARS), and increased awareness that terrorist groups may be capable of releasing life-threatening biological agents have prompted efforts to improve our nation's preparedness for, and response to, public health emergencies--including bioterrorism. GAO was asked, among other things, to identify federal agenc… more
Date: May 30, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Breast Cancer Research Stamp: Effective Fund-Raiser but Better Reporting and Cost-Recovery Criteria Needed

Description: A letter report issued by the General Accounting Office with an abstract that begins "In America, breast cancer is reported as the second leading cause of cancer deaths among women. Given this statistic, the importance of finding a cure cannot be overemphasized. To supplement the billions of federal dollars being spent on breast cancer research, Congress passed legislation creating the Breast Cancer Research Semipostal (BCRS) to increase public awareness of the disease and allow the public to p… more
Date: September 30, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Business Modernization: Improvements Needed in Management of NASA's Integrated Financial Management Program

Description: A letter report issued by the General Accounting Office with an abstract that begins "The National Aeronautics and Space Administration's (NASA) nonintegrated financial management systems have weakened its ability to oversee its contractors, and its contract management has been on GAO's high-risk list since 1990. In April 2000, NASA began its Integrated Financial Management Program (IFMP), its third attempt in recent years at modernizing financial management processes and systems. GAO was asked… more
Date: April 30, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Chemical Weapons: Better Management Tools Needed to Guide DOD's Stockpile Destruction Program

Description: Testimony issued by the General Accounting Office with an abstract that begins "Since its inception in 1985,the Chemical Demilitarization (Chem-Demil) Program has been charged with destroying the nation's large chemical weapons stockpile. After years of planning and building new facilities, the program started destroying the stockpile in 1990. As of October 2003, the program had destroyed 26 percent of the 31,500-ton agent stockpile, and its total estimated cost to destroy the entire stockpile … more
Date: October 30, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Child Support Enforcement: New Reforms and Potential Issues

Description: P.L. 104-193 (the 1996 welfare reform legislation) made major changes to the Child Support Enforcement (CSE) program. Some of the changes include requiring states to increase the percentage of fathers identified, establishing an integrated, automated network linking all states to information about the location and assets of parents, and requiring states to implement more enforcement techniques to obtain collections from debtor parents. Additional legislative changes were made in 1997, 1998, and… more
Date: June 30, 2003
Creator: Solomon-Fears, Carmen
Partner: UNT Libraries Government Documents Department
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The Child Tax Credit After the Economic Growth and Tax Relief Reconciliation Act of 2001

Description: This report discusses the child tax credit was initially enacted as part of the Taxpayer Relief Act of 1997. Congress passed the credit because it believed that the tax structure did not adequately reflect a family’s reduced ability to pay taxes as family size increased. The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) increases the child tax credit from its prior law level of $500 to $1,000.
Date: January 30, 2003
Creator: Esenwein, Gregg
Partner: UNT Libraries Government Documents Department
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Coast Guard: New Communication System to Support Search and Rescue Faces Challenges

Description: A letter report issued by the General Accounting Office with an abstract that begins "Search and rescue--one of the Coast Guard's oldest missions--involves minimizing the loss of life, injury, and property damage by aiding people and boats in distress. The Coast Guard has previously reported that its 30-year-old search and rescue communication system, called the National Distress and Response System, has several deficiencies and is difficult to maintain. Thus, the Coast Guard contracted to repl… more
Date: September 30, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Contract Management: Comments on Proposed Services Acquisition Reform Act

Description: Testimony issued by the General Accounting Office with an abstract that begins "Since 1997, federal spending on services has grown 11 percent and now represents more than 60 percent of contract spending governmentwide. Several significant changes in the government--including funding for homeland security--are expected to further increase spending on services. Adjusting to this new environment has proven difficult. Agencies need to improve in a number of areas: sustaining executive leadership, s… more
Date: April 30, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Contract Management: No Reliable Data to Measure Benefits of the Simplified Acquisition Test Program

Description: A letter report issued by the General Accounting Office with an abstract that begins "In recent years, the federal government has introduced new ways to streamline the acquisition process. One of those vehicles is the simplified acquisition procedures test program, which removes some of the procedural requirements for buying commercial goods and services. Using the test program, federal procurement officials can make purchases faster than they have in the past for procurements not exceeding $5 … more
Date: September 30, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Critical Infrastructure Protection: Efforts of the Financial Services Sector to Address Cyber Threats

Description: A letter report issued by the General Accounting Office with an abstract that begins "Since 1998, the federal government has taken steps to protect the nation's critical infrastructures, including developing partnerships between the public and private sectors. These cyber and physical public and private infrastructures, which include the financial services sector, are essential to national security, economic security, and/or public health and safety. GAO was asked to review (1) the general natu… more
Date: January 30, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Defense Acquisitions: Matching Resources with Requirements Is Key to the Unmanned Combat Air Vehicle Program's Success

Description: A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) is developing a new unmanned combat air vehicle (UCAV) that can suppress enemy air defenses and conduct other air-to-ground attacks, particularly against heavily defended targets. Because it may perform these missions at a relatively low cost, the UCAV could be used to replace some of DOD's aging tactical aircraft fleet. A key to UCAV's success will lie in DOD's ability to match… more
Date: June 30, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Defense Budget: Improved Reviews Needed to Ensure Better Management of Obligated Funds

Description: A letter report issued by the General Accounting Office with an abstract that begins "As of September 30, 2001, the Navy's operating appropriations had $2.1 billion in unliquidated--or unpaid--funds that were obligated during fiscal years 1997-99. Unliquidated obligations that are no longer needed to pay for goods and services tie up funds that could be used for other permissible purposes. In addition, inaccurate obligation data result in misstatement of budgetary information. Because of the la… more
Date: January 30, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Defense Budget: Tracking of Emergency Response Funds for the War on Terrorism

Description: A letter report issued by the General Accounting Office with an abstract that begins "As of January 2003, Congress had provided a total of $38 billion to the Department of Defense (DOD) to cover emergency response costs related to the war on terrorism. Appropriated in different ways in fiscal years 2001, 2002, and 2003, these funds are meant to pay for expenses that DOD would not normally incur, such as contingency military operations and Pentagon building repairs. Because our prior work raised… more
Date: April 30, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Defense Trade: Report and Recommendations of the Defense Offsets Commission Still Pending

Description: A letter report issued by the General Accounting Office with an abstract that begins "Export sales of defense-related products often include "offsets"-- industrial and commercial benefits, such as technology transfer, which U.S. companies provide to foreign governments as incentives or conditions for purchasing military goods and services. Over the past decade, offsets have increased and in 1998, they totaled about $3 billion per year. In December 2000, GAO reported that countries are becoming … more
Date: May 30, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Demonstration of the Whole-Building Diagnostician for the Federal Building and U.S. Courthouse at Milwaukee, Wisconsin, and for the University of Wisconsin at Madison

Description: In an effort to expand the energy savings programs within the State, the Wisconsin Division of Energy obtained funding through the Federal Energy Management Program (FEMP), with additional funding assistance through the Rebuild America Program (RBA) to install the Whole Building Diagnostician (WBD) software program as a test bed project in two of the State’s facilities in Wisconsin. This report discusses the results of this effort.
Date: December 30, 2003
Creator: Bauman, Nathan N. & Hail, John C.
Partner: UNT Libraries Government Documents Department
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The Discharge Rule in the House: Principal Features and Uses

Description: This report discusses the "discharge rule" of the House of Representatives, which allows a measure to come to the floor for consideration, even if the committee of referral does not report it and the leadership does not schedule it. The rule permits either (1) the committee of referral to be discharged from the measure itself; or (2) the Committee on Rules to be discharged from a special rule for considering the measure.
Date: January 30, 2003
Creator: Beth, Richard S.
Partner: UNT Libraries Government Documents Department
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DOD Civilian Personnel: Improved Strategic Planning Needed to Help Ensure Viability of DOD's Civilian Industrial Workforce

Description: A letter report issued by the General Accounting Office with an abstract that begins "Between 1987 and 2002, the Department of Defense (DOD) downsized the civilian workforce in 27 key industrial facilities by about 56 percent. Many of the remaining 72,000 workers are nearing retirement. In recent years GAO has identified shortcomings in DOD's strategic planning and was asked to determine (1) whether DOD has implemented our prior recommendation to develop and implement a depot maintenance strate… more
Date: April 30, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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