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Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Pearl Harbor Survivors Association for Fiscal Year 2002

Description: Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Pearl Harbor Survivors Association, for fiscal year 2002. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinion that, with one exception, the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: October 10, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Internal Revenue Service--Status of the Modernized Research Operations

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Since 1998, the Internal Revenue Service (IRS) has been undergoing a major effort to modernize its overall structure. This report examines the status of the IRS' efforts to improve its research operations. GAO discusses the (1) steps IRS has taken to modernize its research operations since October 1, 2000, (2) areas of concern raised in past reports and studies of IRS research operations, and (3) status of IRS' efforts to address these concerns within the new research operations. GAO found that IRS has completed the creation of research units within each of its operational divisions to work together collaboratively and has continuously placed staff in key leadership positions. IRS is just beginning its efforts to address past areas of concern. Challenges involving research leadership, human capital, organizational infrastructure, systems and data management, customer focus, and performance measures must still be addressed."
Date: April 26, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Information Security: Software Change Controls at the Social Security Administration

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the software change controls at the Social Security Administration (SSA), focusing on: (1) whether key controls as described in agency policies and procedures regarding software change authorization, testing, and approval complied with federal guidance; and (2) the extent to which agencies contracted for year 2000 remediation of mission-critical systems and involved foreign nationals in these efforts."
Date: June 30, 2000
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

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 of all existing information about the data; (2) performing at least a minimal level of data testing; (3) doing only the amount of work necessary to determine whether the data are reliable enough for GAO's purposes; (4) maximizing professional judgment; and (5) bringing the appropriate people, including management, to the table at key decision points."
Date: October 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Maritime Law Exemption: Exemption Provides Limited Competitive Advantage, but Barriers to Further Entry under U.S. Flag Remain

Description: A letter report issued by the General Accounting Office with an abstract that begins "No large U.S.-flagged cruise ships (ships registered in the U.S. that are U.S.-built, U.S.-owned, and U.S. crewed) are in operation. Foreignflagged vessels cruising to foreign ports serve most of the U.S. demand for cruises. However, Norwegian Cruise Line (NCL) recently obtained an exemption from U.S. maritime law to operate three foreign-built ships under the U.S. flag in Hawaii. Cruise lines and others have raised concerns over the advantage the exemption might confer to NCL, since foreign-flagged competitors are unable to offer the same itineraries due to the Passenger Vessel Services Act (PVSA), which prevents foreign vessels from transporting passengers solely between U.S. ports. Concerns have also been raised over the effect this exemption might have on future attempts to grow the U.S.-flag cruise vessel fleet, since potential U.S.-flag competitors would need to build ships in the United States, presumably at higher cost. GAO was asked to (1) review the original intent of the PVSA and rulings and decisions regarding it, (2) determine if the exemption will affect the implementation of the PVSA or other maritime laws, (3) assess the potential effects of the exemption on competition and entry into the U.S. domestic cruise market, and (4) assess the potential economic effects of granting other cruise lines similar exemptions. The Departments of Homeland Security and Transportation generally agreed with the findings in this report."
Date: February 27, 2004
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Private Health Insurance: Potential Tax Benefit of a Health Insurance Deduction Proposed in H.R. 2990

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the potential tax benefit individuals could receive as a result of a health insurance tax deduction proposed in H.R. 2990, focusing on: (1) GAO's estimation of both the number of people who would potentially be eligible for a tax deduction under this proposal; and (2) the potential value of such a deduction."
Date: April 21, 2000
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Methodological Considerations for a Study of Pesticide Price Differentials in the United States and Canada

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the methodological issues related to carrying out a price comparison of agricultural pesticides in the United States and Canada. GAO noted that this letter does not advocate a methodology to carry out the U.S.-Canadian pesticide price comparison, nor does it recommend how to assess the causes of price differences. Rather, this letter highlights some issues and elements that experts agree are critical to this type of study."
Date: February 26, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

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

Bureau of the Public Debt: Areas for Improvement in Computer Controls

Description: Correspondence issued by the General Accounting Office with an abstract that begins "In connection with fulfilling the requirement to audit the financial statements of the U.S. government, GAO audited and reported on the Schedules of Federal Debt Managed by the Bureau of the Public Debt (BPD) for the fiscal years ended September 30, 2002 and 2001. As part of these audits, GAO performed a review of the general and application computer controls over key BPD financial systems."
Date: May 1, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Consumer Credit: Limited Information Exists on Extent of Credit Report Errors and Their Implications for Consumers

Description: A statement of record issued by the General Accounting Office with an abstract that begins "Accurate credit reports are critical to the credit process--for consumers attempting to obtain credit and to lending institutions making decisions about extending credit. In today's sophisticated and highly calibrated credit markets, credit report errors can have significant monetary implications to consumers and credit granters. In recognition of the importance of this issue, the Senate Committee on Banking, Housing, and Urban Affairs asked GAO to (1) provide information on the frequency, type, and cause of credit report errors, and (2) describe the impact of the 1996 amendments to the Fair Credit Reporting Act (FCRA) on credit report accuracy and potential implications of reporting errors for consumers."
Date: July 31, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Foreign Military Sales: Improved Army Controls Could Prevent Unauthorized Shipments of Classified Spare Parts and Items Containing Military Technology to Foreign Countries

Description: A letter report issued by the General Accounting Office with an abstract that begins "From 1993 through 2002, the Department of Defense (DOD) delivered over $150 billion in services and defense articles--including classified spare parts and unclassified items containing military technology--to countries through foreign military sales programs. GAO was asked to review whether the Army's key internal controls adequately restricted blanket orders for (1) classified spare parts and (2) unclassified items containing military technology. GAO was also asked to determine if periodic tests were conducted to validate the Army's system and its logic."
Date: April 15, 2004
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Joint Warfighting: Attacking Time-Critical Targets

Description: Correspondence issued by the General Accounting Office with an abstract that begins "This report reviews the military's efforts to attack time-critical targets, such as mobile theater missiles, surface-to-air missile launchers, and cruise missile batteries. GAO found that the Defense Department (DOD) has developed guidance to help the armed services achieve system interoperability as well as develop oversight controls, directives, and policies and to achieve interoperability. DOD has also worked to develop joint capabilities through exercises and advanced concept technology demonstrations. The individual services have undertaken various efforts to improve their own capability to attack time-critical targets. Although these efforts are helping DOD to improve the sensor-to-shooter process, much more needs to be done to significantly reduce the time it takes to strike time-critical targets. First, DOD needs to overcome cultural impediments to joint warfighting. Second, some of DOD's current oversight and control mechanisms are simply not working. Third, DOD still lacks a joint service concept of operations to defeat time-critical targets. As a result, each military service plans and acquires systems to meet requirements under its own concept of operations. DOD has recently developed plans and initiatives to address these problems. It is too early to determine whether these steps will allow DOD to achieve more common, integrated systems."
Date: November 30, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Federal Information System Controls Audit Manual: Volume I Financial Statement Audits [Superseded by GAO-09-232G]

Description: Guidance issued by the General Accounting Office with an abstract that begins "This document has been superseded by GAO-09-232G. GAO published a manual to provide auditors guidance for evaluating internal controls over the integrity, confidentiality, and availability of data maintained in computer-based information systems. The manual's sections provide detailed guidance on evaluating and testing computer-based controls, including guidance on:(1) identifying the auditee's significant computer-supported operations, assessing the risk associated with these operations, and identifying the controls to be tested; (2) control objectives and commonly used control techniques, as well as audit procedures; and (3) common application control objectives and related control techniques, as well as suggested audit procedures. This 2001 release of the FISCAM document has been reformatted from the January 1999 version. It includes only formatting changes, refers to several different GAO documents, and adds hypertext links to GAO referenced documents; No other content has been modified or updated from the January 1999 release."
Date: January 1, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Financial Audit: Daniel Webster Senate Page Residence Revolving Fund's Fiscal Year 2002 Financial Statements

Description: A letter report issued by the General Accounting Office with an abstract that begins "This report presents the results of our audit of the financial statements of the Daniel Webster Senate Page Residence Revolving Fund (the Fund) for the fiscal year ending September 30, 2002. This report also contains our opinion on the effectiveness of the Fund's related internal control as of September 30, 2002, and our evaluation of its compliance with selected provisions of laws and regulations we tested. We performed this audit at the request of the former Senate Sergeant at Arms."
Date: March 31, 2004
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Legion of Valor of the United States of America, Incorporated, for Fiscal Year 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 Legion of Valor of the United States of America, Incorporated, for fiscal year 2000. GAO notes that the statement for the Legion of Valor Museum was not audited. The Legion of Valor Museum represents a significant portion of the financial activity for the Legion of Valor--more than half of the reported revenues and expenses. GAO's review disclosed no other reported instances of noncompliance."
Date: June 26, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Defense Management: Installation of Telecommunications Equipment in the Homes of Volunteers

Description: Correspondence issued by the General Accounting Office with an abstract that begins "The National Defense Authorization Act for Fiscal Year 2000 required that GAO review the Department of Defense's (DOD) use of the authority to install telephone lines and any necessary telecommunications equipment in the homes of persons who provide voluntary services for the military. These volunteers, in addition to their other social service activities, provide a link between military units and the families of servicemembers deployed away from home. The legislation required us to submit the results of our review within 2 years after the department issued implementing regulations. The department issued its regulation in March 2002. This report discusses (1) the extent of the military services' use of the authority and (2) the internal controls that have been established to ensure equipment is used only for authorized purposes."
Date: June 16, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

IRS Correspondence to Taxpayers on Earned Income Credit Recertification

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) implementation of the Earned Income Credit (EIC) recertification requirement, focusing on the purpose of certain form letters that IRS has been sending to taxpayers in conjunction with this recertification process."
Date: July 30, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Medicare Home Health: Payments to Most Freestanding Home Health Agencies More Than Cover Their Costs

Description: A letter report issued by the General Accounting Office with an abstract that begins "Under Medicare's home health prospective payment system (PPS), home health agencies (HHA) are paid a fixed amount, adjusted for differences in individual patients' expected care needs, for providing an episode (up to 60 days) of care. For this payment, HHAs provide therapy, skilled nursing, medical social service, and aide visits to patients in their homes. GAO previously reported that PPS payments to HHAs were significantly above Medicare costs. GAO recommended that the Centers for Medicare & Medicaid Services (CMS), the agency that administers Medicare, modify the PPS to mitigate extreme financial gains and losses. HHA representatives have raised concerns that Medicare's PPS financially disadvantages certain urban and rural HHAs. GAO was asked to examine (1) whether Medicare payments cover HHAs' costs and (2) what factors distinguished financially weak HHAs from financially strong performers under Medicare. To address these issues, GAO used Medicare cost reports and claims data for freestanding HHAs. GAO analyzed Medicare margins--the difference between Medicare payments and Medicare costs, divided by Medicare payments."
Date: February 27, 2004
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Observations on the National Science Foundation's Fiscal Year 2000 Performance Plan

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the National Science Foundation's (NSF) fiscal year (FY) 2000 performance plan, which was submitted to Congress in response to the Government Performance and Results Act of 1993, focusing on: (1) assessing the usefulness of the agency's plan for decisionmaking; and (2) identifying the degree of improvement the agency's FY 2000 performance plan represents over the FY 1999 plan."
Date: July 20, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Endangered Species: Federal Agencies Have Worked to Improve the Consultation Process, but More Management Attention Is Needed

Description: A letter report issued by the General Accounting Office with an abstract that begins "To protect species that are at risk for extinction, the Endangered Species Act requires that federal agencies consult with the Fish and Wildlife Service or the National Marine Fisheries Service (the Services) to ensure that activities they authorize, fund, or conduct will not jeopardize endangered species or adversely modify their critical habitat. While federal agencies recognize that consultations benefit species, some are concerned about the time and resources consumed. In this report, GAO (1) assesses the federal data on consultations, (2) identifies steps by federal agencies to improve the process, and (3) discusses lingering concerns of federal and nonfederal parties about the process. GAO limited this study to consultations with the Forest Service, the U.S. Army Corps of Engineers, and the Bureaus of Land Management and Reclamation in Idaho, Montana, Oregon, and Washington."
Date: March 19, 2004
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Observations on the Department of Labor's Fiscal Year 2000 Performance Plan

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Labor's fiscal year (FY) 2000 performance plan, focusing on assessing the: (1) usefulness of the agency's plan for decisionmaking purposes; and (2) degree of improvement the agency's FY 2000 performance plan represents over the FY 1999 plan."
Date: July 20, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

DOD Business Systems Modernization: Billions Continue to Be Invested with Inadequate Management Oversight and Accountability

Description: A letter report issued by the General Accounting Office with an abstract that begins "Despite its significant investment in business systems, the Department of Defense (DOD) continues to have long-standing financial and inventory management problems that prevent it from producing reliable and timely information for making decisions and for accurately reporting on its billions of dollars of inventory. GAO was asked to (1) identify DOD's fiscal year 2004 estimated funding for its business systems, (2) determine if DOD has effective control and accountability over its business systems investments, and (3) determine whether selected business systems will help resolve some of DOD's long-standing problems and whether they are being effectively managed."
Date: May 28, 2004
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Multiyear Procurement Authority for the Virginia Class Submarine Program

Description: Correspondence issued by the General Accounting Office with an abstract that begins "On May 29, 2003 GAO briefed the Subcommittee on Defense, House Committee on Appropriations' staff on the fiscal year 2004 budget request for the Virginia class submarine program. This letter summarizes the information we provided in that briefing on the advantages that multiyear procurement authority offers the Virginia class submarine program as well as the risks of actually realizing these advantages."
Date: June 23, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department