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Justice Department: Better Management Oversight and Internal Controls Needed to Ensure Accuracy of Terrorism-Related Statistics

Description: A letter report issued by the General Accounting Office with an abstract that begins "In accordance with the Government Performance and Results Act of 1993, the Department of Justice (DOJ) provides Congress and the public with an annual performance report. These reports serve as an important measure of DOJ's progress related to its strategic goals and objectives, including statistics on its Fiscal Year 2000 Performance Report. We were asked to review the accuracy of DOJ's terrorism-related conviction statistics. Among other objectives, in this report we (1) identify how DOJ develops its terrorism-related conviction statistics and (2) assess whether DOJ has sufficient management oversight and internal controls in place to ensure the accuracy of terrorism-related statistics included in its annual performance reports."
Date: January 17, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Homeland Security: Progress Continues, but Challenges Remain on Department's Management of Information Technology

Description: Testimony issued by the Government Accountability Office with an abstract that begins "Information technology (IT) is a critical tool for the Department of Homeland Security (DHS), not only in performing its mission today, but also in transforming how it will do so in the future. In light of the importance of this transformation and the magnitude of the associated challenges, GAO has designated the implementation of the department and its transformation as high risk. GAO has reported that in order to effectively leverage IT as a transformation tool, DHS needs to establish certain institutional management controls and capabilities, such as having an enterprise architecture and making informed portfolio-based decisions across competing IT investments. GAO has also reported that it is critical for the department to implement these controls and associated best practices on its many IT investments. In its past work, GAO has made numerous recommendations on DHS institutional controls and on individual IT investment projects. The testimony is based on GAO's body of work in these areas, covering the state of DHS IT management both on the institutional level and the individual program level."
Date: March 29, 2006
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Office of Inspector General report on audit of Department of Energy management and operating contractor available fees

Description: The Office of Procurement and Assistance Management has proposed changes to the method used to annually calculate and negotiate ``for profit`` management and operating contractor available fees. This proposal will increase contractor fees in exchange for the contractor`s purported assumption of additional risk. In 1991, the Department, through the Accountability Rule, increased contractor fees as an incentive to improve contractor performance and accountability. Despite the lack of measurable benefits of this effort, the Department is crafting a new fee policy which will, depending upon how it is executed, increase fees above the amount provided through the Accountability Rule as an incentive to the Department`s management and operating contractors. The objective of the audit was to determine whether the Department`s proposed change to the fee structure for determining management and operating contractor fees will be cost effective. This report describes the study`s approach, its findings and recommendations, management and auditor comments, and includes appendices with further data.
Date: May 1, 1996
Partner: UNT Libraries Government Documents Department

Department management of the Ross Aviation, Inc. , contract aircraft major spare parts inventory, Albuquerque, New Mexico

Description: The purpose of this audit was to determine whether the Department of Energy's (Department) management of its contract with Ross Aviation, Inc. (Ross) provided reasonable assurance that the inventory of aircraft major spare parts at Ross was economical and efficient. The audit disclosed that approximately $447,000 (acquisition and interest carrying costs) of low-use major spare parts was excessive. Internal control deficiencies which fostered the excessive inventory included: (1) Ross had set stock levels without considering such factors as consumption or projected needs; and (2) the Department had not reviewed inventory quantities when appraising Ross' property management. The Albuquerque Operations Office (AL) agreed to take the corrective actions recommended in the report.
Date: July 26, 1991
Partner: UNT Libraries Government Documents Department

Strategic Management Plan.

Description: A report which discusses last year's Strategic Management Plan by describing the integrated activities that comprise the Department's performance management system. It also establishes five top-level priorities for business operations.
Date: July 31, 2009
Creator: United States. Department of Defense.
Partner: UNT Libraries Government Documents Department

Final Implementation Report for the National Defense Authorization Act for Fiscal Year 2008

Description: This report on the implementation of National Defense Authorization Act (NDAA) for Fiscal Year 2008, section 904 "Management of the Department of Defense," presents the consensus recommendations of the Department's senior management team on the assignment of duties for the Chief Management Office (CMO), the Deputy Chief Management Office, and the Military Department CMO's, as well as summarizing the Department's inaugural Strategic Management Plan.
Date: July 25, 2008
Creator: United States. Department of Defense.
Partner: UNT Libraries Government Documents Department

INFORMATION: Audit Report on The Office of Secure Transportation DC-9 Aircraft Refurbishment

Description: The National Nuclear Security Administration's (NNSA) Office of Secure Transportation (OST) maintains a fleet of seven aircraft to transport sensitive items, equipment and security personnel. Based on increasing requirements for transporting components and security personnel, OST decided to add a heavy transport aircraft to meet the Department's weapons surety and emergency response missions. In 2004, as a replacement following the sale of a portion of its fleet, OST acquired a DC-9 cargo aircraft that had been excessed by the U.S. military. Prior to integrating the DC-9 into its fleet, NNSA ordered a refurbishment of the aircraft. This refurbishment project was to permit the aircraft to be certified to civil air standards so that it could transport passengers for site visits, training and other travel. The NNSA Service Center (Service Center) awarded a contract for the refurbishment of the aircraft in December 2004. In recent years, the Office of Inspector General has addressed a number of issues relating to the Department's aircraft management activities and services. As part of our ongoing review process and because of the national security importance of its fleet of aircraft, we conducted this review to determine whether OST had an effective and efficient aviation management program.
Date: May 1, 2009
Partner: UNT Libraries Government Documents Department

Management of spent nuclear fuel on the Oak Ridge Reservation, Oak Ridge, Tennessee: Environmental assessment

Description: On June 1, 1995, DOE issued a Record of Decision [60 Federal Register 28680] for the Department-wide management of spent nuclear fuel (SNF); regionalized storage of SNF by fuel type was selected as the preferred alternative. The proposed action evaluated in this environmental assessment is the management of SNF on the Oak Ridge Reservation (ORR) to implement this preferred alternative of regional storage. SNF would be retrieved from storage, transferred to a hot cell if segregation by fuel type and/or repackaging is required, loaded into casks, and shipped to off-site storage. The proposed action would also include construction and operation of a dry cask SNF storage facility on ORR, in case of inadequate SNF storage. Action is needed to enable DOE to continue operation of the High Flux Isotope Reactor, which generates SNF. This report addresses environmental impacts.
Date: February 1, 1996
Partner: UNT Libraries Government Documents Department

The U.S. Department of Energy`s Value Engineering Program: Audit report

Description: Value Engineering (VE) is defined as the organized analysis of the functions of a program, project, system product, item or equipment, building, facility, service, or supply of an executive agency. This analysis reduces these functions to their most basic elements and then looks for cost-efficient alternatives. VE contributes to the overall management objectives of streamlining operations, improving performance, reliability, quality, safety and reducing life-cycle costs. Further, it can result in the increased use of environmentally-sound and energy-efficient practices and materials. VE benefits have been documented by the General Accounting Office, which reported that VE usually produces a net savings of 3 to 5 percent of project costs. The Department of Energy (Department) used the VE methodology primarily in construction related processes, including design reviews, and reported savings of $31.3 million for Fiscal Year 1996. The VE program was primarily executed by the Department`s management and operating and other prime contractors. The objectives of this review were to assess the effectiveness of the Department`s VE program and test the validity of VE savings reported for FY 1996.
Date: July 1, 1998
Partner: UNT Libraries Government Documents Department

Seafloor earthquake measurement system, SEMS IV

Description: Staff of the Telemetry Technology Development Department (2664) have, in support of the U.S. Interior Department Mineral Management Services (MMS), developed and deployed the Seafloor Earthquake Measurement System IV (SEMS IV). The result of this development project is a series of three fully operational seafloor seismic monitor systems located at offshore platforms: Eureka, Grace, and Irene. The instrument probes are embedded from three to seven feet into the seafloor and hardwired to seismic data recorders installed top side at the offshore platforms. The probes and underwater cables were designed to survive the seafloor environment with an operation life of five years. The units have been operational for two years and have produced recordings of several minor earthquakes in that time. Sandia Labs will transfer operation of SEMS IV to MMS contractors in the coming months. 29 figs., 25 tabs.
Date: July 1, 1997
Creator: Platzbecker, M.R.; Ehasz, J.P. & Franco, R.J.
Partner: UNT Libraries Government Documents Department

Report on {open_quotes}audit of internal controls over special nuclear materials{close_quotes}

Description: The Department of Energy (Department) is responsible for safeguarding a significant amount of plutonium, uranium-233 and enriched uranium - collectively referred to as special nuclear materials - stored in the United States. The Department`s office of Nonproliferation and National Security has overall management cognizance for developing policies for safeguarding these materials, while other Headquarters program offices have {open_quotes}landlord{close_quotes} responsibilities for the sites where the materials are stored, and the Department`s operations and field offices provide onsite management of contractor operations. The Department`s management and operating contractors, under the direction of the Department, safeguard and account for the special nuclear material stored at Department sites.
Date: April 1, 1996
Partner: UNT Libraries Government Documents Department

Report on audit of the Department of Energy Program Offices` use of management and operating contractor employees

Description: The Department of Energy (Department) and predecessor agencies established program offices at Headquarters to administer mission responsibilities in areas such as defense programs, energy efficiency and renewable energy, environmental management, energy research, and national security. These program offices relied on several hundred employees from the Department`s management and operating contractors, especially Department laboratories, to perform a variety of functions to meet mission objectives. The purpose of the audit was to review the activities of management and operating contractor employee (laboratory employee) support provided directly to Department program offices located in the Washington, D.C. area for periods of six months or longer. The objective of the audit was to assess the nature and extent of support provided by laboratory employees assigned.
Date: July 1, 1996
Partner: UNT Libraries Government Documents Department

Report on audit of management and operating contractor overtime costs

Description: The Department of Energy (Department) uses contractors to operate its facilities. During Fiscal Year 1994, the Department`s management and operating contractors (contractors) had a total payroll of about $6.6 billion. Of this amount, about $251 million was compensation for overtime pay. The purpose of our audit was to evaluate contractor overtime payments for compliance with applicable regulations and contract provisions. Our objective was to determine whether the Department had controls in place to monitor and manage contractor overtime use.
Date: October 1, 1995
Partner: UNT Libraries Government Documents Department

DOD Financial Management: Improved Controls, Processes, and Systems Are Needed for Accurate and Reliable Financial Information

Description: A publication issued by the Government Accountability Office with an abstract that begins "As one of the largest and most complex organizations in the world, the Department of Defense (DOD) faces many challenges in resolving serious problems in its financial management and related business operations and systems. DOD is required by various statutes to (1) improve its financial management processes, controls, and systems to ensure that complete, reliable, consistent, and timely information is prepared and responsive to the financial information needs of agency management and oversight bodies, and (2) to produce audited financial statements. Over the years, DOD has initiated numerous efforts to improve the department's financial management operations and to try to achieve an unqualified (clean) opinion on the reliability of its reported financial information. These efforts have fallen short of sustained improvement in financial management or financial statement auditability. The Subcommittee has asked GAO to provide its perspective on the status of DOD's financial management weaknesses and its efforts to resolve them."
Date: September 23, 2011
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

DOD Business Systems Modernization: Progress in Establishing Corporate Management Controls Needs to Be Replicated Within Military Departments

Description: A letter report issued by the Government Accountability Office with an abstract that begins "In 1995, GAO first designated the Department of Defense's (DOD) business systems modernization program as "high risk," and GAO continues to do so today. To assist in addressing this high-risk area, the Ronald W. Reagan National Defense Authorization Act for Fiscal Year 2005 contains provisions that are consistent with prior GAO investment management and enterprise architecture-related recommendations, and requires the department to submit annual reports to its congressional committees on its compliance with these provisions. The act also directs GAO to review each annual report. In response, GAO assessed the actions taken by DOD to comply with requirements of the act. To do so, GAO leveraged its recent reports on various aspects of the department's modernization management controls, and it reviewed, for example, the latest version of its business enterprise architecture and the associated transition plan and architecture federation strategy. GAO also interviewed key officials."
Date: May 15, 2008
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

DOD Financial Management: Challenges in the Implementation of Business Systems Could Impact Audit Readiness Efforts

Description: A publication issued by the Government Accountability Office with an abstract that begins "As one of the largest and most complex organizations in the world, the Department of Defense (DOD) faces many challenges in resolving its long-standing financial and related business operations and system problems. DOD is in the process of implementing modern multifunction enterprise resource planning (ERP) systems to replace many of its outdated legacy systems. The ERPs are intended to perform business-related tasks such as general ledger accounting and supply chain management. Modernizing DOD's business systems is a critical part of transforming the department's business operations, addressing high-risk areas, and providing more-accurate and reliable financial information to Congress on DOD's operations. The Panel requested that GAO provide its perspective on DOD's ERP implementation efforts and the impact implementation problems could have on DOD's efforts to improve financial management and be audit ready by fiscal year 2017. This statement is based on GAO's prior work, reports issued by the Department of Defense Inspector General (DOD IG), and GAO's ongoing oversight of selected DOD ERP efforts. Over the years, GAO has made numerous recommendations to improve the department's financial management operations."
Date: October 27, 2011
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Department of Defense: Financial Management Improvement and Audit Readiness Efforts Continue to Evolve

Description: Testimony issued by the Government Accountability Office with an abstract that begins "As one of the largest and most complex organizations in the world, the Department of Defense (DOD) faces many challenges in resolving its pervasive and long-standing financial management and related business operations and systems problems. DOD is required by various statutes to (1) improve its financial management processes, controls, and systems to ensure that complete, reliable, consistent, and timely information is prepared and responsive to the financial information needs of agency management and oversight bodies, and (2) produce audited financial statements. DOD has initiated numerous efforts over the years to improve the department's financial management operations and ultimately achieve unqualified (clean) opinions on the reliability of reported financial information. The Subcommittee has asked GAO to provide its perspective on DOD's current efforts to address its financial management weaknesses and achieve auditability, including the status of its Enterprise Resource Planning (ERP) system implementations. GAO's testimony is based on its prior work related to DOD's financial improvement and audit readiness strategy and related activities, including its ERP implementation efforts."
Date: September 29, 2010
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

DOD Financial Management: Numerous Challenges Must Be Addressed to Improve Reliability of Financial Information

Description: Testimony issued by the Government Accountability Office with an abstract that begins "As one of the largest and most complex organizations in the world, the Department of Defense (DOD) faces many challenges in resolving serious problems in its financial management and related business operations and systems. DOD is required by various statutes to (1) improve its financial management processes, controls, and systems to ensure that complete, reliable, consistent, and timely information is prepared and responsive to the financial information needs of agency management and oversight bodies, and (2) produce audited financial statements. Over the years, DOD has initiated numerous efforts to improve the department's financial management operations and achieve an unqualified (clean) opinion on the reliability of its reported financial information. These efforts have fallen short of sustained improvement in financial management or financial statement auditability. The Subcommittee has asked GAO to provide its perspective on the status of DOD's financial management weaknesses and its efforts to resolve them; the challenges DOD continues to face in improving its financial management and operations; and the status of its efforts to implement automated business systems as a critical element of DOD's Financial Improvement and Audit Readiness strategy."
Date: July 27, 2011
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

DOD Financial Management: Numerous Challenges Must Be Addressed to Achieve Auditability

Description: Testimony issued by the Government Accountability Office with an abstract that begins "As one of the largest and most complex organizations in the world, the Department of Defense (DOD) faces many challenges in resolving serious problems in its financial management and related business operations and systems. DOD is required by various statutes to (1) improve its financial management processes, controls, and systems to ensure that complete, reliable, consistent, and timely information is prepared and responsive to the financial information needs of agency management and oversight bodies, and (2) produce audited financial statements. Over the years, DOD has initiated numerous efforts to improve the department's financial management operations and achieve an unqualified (clean) opinion on the reliability of its reported financial information. These efforts have fallen short of sustained improvement in financial management or financial statement auditability. The Panel requested that GAO provide its perspective on the status of DOD's financial management weaknesses and its efforts to resolve them; the challenges DOD continues to face in improving its financial management and operations; and the status of its efforts to implement automated business systems as a critical element of DOD's Financial Improvement and Audit Readiness strategy."
Date: July 28, 2011
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Federal Debt: Debt Management Actions and Future Challenges

Description: A letter report issued by the General Accounting Office with an abstract that begins "This report discusses the Treasury Department's debt management strategies in a period of budget surplus. As the level of debt held by the public has decreased, the Treasury has had to rethink its strategies for best achieving its three goals--having enough cash on hand, minimizing cost over time, and promoting efficient markets. The Treasury has used existing and new debt managing tools in response to the challenges posed by declining debt. In calendar year 2000, the Treasury began two new programs designed to improve market liquidity: regularly reopening existing debt issues rather than creating new issues, and conducting buybacks of about $30 billion in longer-term bonds before they matured, thereby enabling the Treasury to issue more new securities. In addition, higher issuance levels of short-term bills were made possible by eliminating longer-term notes. Capital markets have been adjusting to the reduced supply of Treasury securities. For example, capital market participants have begun using financial instruments other than Treasury securities as pricing tools for transactions. If projected budget surpluses materialize, the current combination of debt auction schedules, issue sizes, and maturities will be unsustainable over the next several years."
Date: February 28, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

DOD Financial Management: Important Steps Underway But Reform Will Require a Long-term Commitment

Description: Testimony issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) faces complex financial and management problems that are deeply rooted in DOD's business operations and management culture. During the past 12 years, DOD has begun several broad-based departmentwide reform efforts to overhaul its financial operations and other key business areas. These efforts have been unsuccessful. GAO identified several key elements that are essential to the success of any DOD financial management reform effort. These include (1) addressing the department's financial management challenges as part of a comprehensive, integrated, DOD-wide business reform; (2) providing for sustained leadership and resource control to implement needed reforms; (3) establishing clear lines of responsibility, authority, and accountability for such reform; (4) incorporating results-oriented performance measures and monitoring tied to the reforms; (5) providing appropriate incentives or consequences for action or inaction; (6) establishing and implementing an enterprise architecture to guide and direct financial management and modernization investments, and (7) ensuring effective oversight and monitoring."
Date: June 4, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Lead use and recycling at the INEL

Description: As part of DOE`s efforts to develop a Department-wide management strategy for the use, reuse, and recycle of lead, DOE has requested that each site provide site-specific management and use practices for lead, specifically management and use information that responds to four specific questions of interest. This report provides the Idaho National Engineering Laboratory`s response to those areas of interest.
Date: August 1, 1995
Creator: Losinski, S.J. & Thurmond, S.M.
Partner: UNT Libraries Government Documents Department