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Sales Tax Revenue in the City of Arlington, Texas: Historical Review and Projections

Description: This report, by the University of North Texas Center for Economic Development and Research, is a quarter-by-quarter projection of sales tax revenue for the City of Arlington, Texas through 2010. Several statistical approaches are used including autoregressive moving average (ARIMA) models, seasonal exponential smoothing, and ordinary least squares (OLS) regression analysis based on unemployment data.
Date: January 2006
Creator: Clower, Terry L. & Weinstein, Bernard L.
Partner: UNT Center for Economic Development and Research

The U.S. Postal Service's Financial Condition: Overview and Issues for Congress

Description: This report provides an overview of the U.S. Postal Service's (USPS's) financial condition, legislation enacted to alleviate the USPS's financial challenges, and possible issues for the 112th Congress. It also includes a side-by-side comparison of two of the postal reform bills, H.R. 2309 and S. 1789.
Date: January 27, 2012
Creator: Kosar, Kevin R.
Partner: UNT Libraries Government Documents Department

Oral History Interview with Barbara Jordan, July 7, 1970

Description: Interview with Democratic Texas Senator and attorney Barbara Jordan from Houston, Texas. In the interview, Barbara discusses her thoughts and experiences in the Sixty-first Legislature as its first African-American member since Reconstruction. She also shares her thoughts on issues such as the Kennedy-Johnson Campaign in 1960, her unsuccessful campaigns for the Texas House of Representatives in 1962 and 1964, her successful campaign for the Texas Senate as its first African-American member since 1883, and civil rights. She also comments about Martin Luther King, Malcolm X, Roy Wilkins, Ralph Abernathy, Adam Clayton Powell, Muhammed Ali (Cassius Clay), Stokely Carmichael, the Black Panthers, Eldridge Cleaver, the African-American image, working within the Establishment, revenue and spending bills, Governor Preston Smith and Lieutenant Governor Ben Barnes, corporate profits tax, social legislation, student unrest, and sales tax.
Access: This item is restricted to UNT Community Members. Login required if off-campus.
Date: July 7, 1970
Creator: Marcello, Ronald E. & Jordan, Barbara
Partner: UNT Oral History Program

Mineral Revenues: A More Systematic Evaluation of the Royalty-in-Kind Pilots Is Needed

Description: A letter report issued by the General Accounting Office with an abstract that begins "In fiscal year 2001, the federal government collected $7.5 billion in royalties from the sale of oil and gas produced on federal lands. Although most oil and gas companies pay royalties in cash, the Department of the Interior's Minerals Management Service (MMS) has the option to take a percentage of the oil and gas produced and either transfer this percentage to other federal agencies or to sell this percentage itself--known as "taking royalties in kind." GAO reviewed the extent to which MMS has taken royalties in kind since 1995, the reasons for taking royalties in kind, and MMS's progress in implementing management control over its Royalty-in-Kind Program."
Date: January 9, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Mineral Revenues: Data Management Problems and Reliance on Self-Reported Data for Compliance Efforts Put MMS Royalty Collections at Risk

Description: Testimony issued by the Government Accountability Office with an abstract that begins "Companies that develop and produce federal oil and gas resources do so under leases administered by the Department of the Interior (Interior). Interior's Bureau of Land Management (BLM) and Offshore Minerals Management (OMM) are responsible for overseeing oil and gas operations on federal leases. Companies are required to self- report their production volumes and other data to Interior's Minerals Management Service (MMS) and to pay royalties either "in value" (payments made in cash), or "in kind" (payments made in oil or gas). GAO's testimony will focus on whether (1) Interior has adequate assurance that it is receiving full compensation for oil and gas produced from federal lands and waters, (2) MMS's compliance efforts provide a check on industry's self-reported data, (3) MMS has reasonable assurance that it is collecting the right amounts of royalty-in-kind oil and gas, and (4) the benefits of the royalty-in-kind program that MMS has reported are reliable. This testimony is based on ongoing work. When this work is complete, we expect to make recommendations to address these and other findings. To address these issues GAO analyzed MMS data, reviewed MMS, and other agency policies and procedures, and interviewed officials at Interior. In commenting on a draft of this testimony, Interior provided GAO technical comments which were incorporated where appropriate."
Date: March 11, 2008
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Mineral Revenues: Data Management Problems and Reliance on Self-Reported Data for Compliance Efforts Put MMS Royalty Collections at Risk

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of the Interior's (Interior) Minerals Management Service (MMS) collected the equivalent of over $9 billion in oil and gas royalties in fiscal year 2007, more than $5 billion of which it deposited in the U.S. Treasury; it dispersed the remaining approximately $4 billion to other federal, state, and tribal accounts. These royalties--payments made to the federal government for the right to produce oil and gas from federal lands and waters--represent one of the country's largest nontax sources of revenue. The amount of oil and gas royalties MMS collects may increase if the price of energy increases and industry's demand to drill on lands and in waters controlled by the federal government continues to trend upward. Companies that develop and produce oil and gas resources from federal lands and waters do so under leases obtained from and administered by Interior--BLM for onshore leases and MMS's OEMM for offshore leases. Together, BLM and OEMM are responsible for ongoing oversight of oil and gas operations on more than 28,000 producing leases to help ensure that oil and gas companies comply with applicable laws, regulations, and agency policies. Among other things, BLM (BLM) and OEMM (OEMM) staff inspect leases to verify that oil and gas production is accounted for as required by the Federal Oil and Gas Royalty Management Act of 1982 and agency regulations and policies. These inspections typically include an examination of the meters and their calibration records."
Date: September 12, 2008
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Mineral Revenues: Cost and Revenue Information Needed to Compare Different Approaches for Collecting Federal Oil and Gas Royalties

Description: A letter report issued by the General Accounting Office with an abstract that begins "In fiscal year 2003, the federal government collected $5.6 billion in royalties from oil and gas production on federal lands. Although most oil and gas companies pay royalties in cash, the Department of the Interior's Minerals Management Service (MMS) has the option to take a percentage of the oil and gas produced and sell this product-- known as "taking royalties in kind (RIK)." MMS has taken royalties in kind continuously since 1998 with the goal of achieving administrative savings while maintaining revenue. GAO attempted to (1) quantify the administrative savings that may be attributable to the RIK sales and (2) compare the sales revenues from RIK sales to what would have been collected in cash royalty payments."
Date: April 16, 2004
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Royalty Revenues: Total Revenues Have Not Increased at the Same Pace as Rising Oil and Natural Gas Prices due to Decreasing Production Sold

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "In fiscal year 2005, federal and Native American lands supplied about 35 percent of the oil and 26 percent of the natural gas produced in the United States. Companies that lease these lands to produce oil and natural gas pay royalties to the Department of the Interior's Minerals Management Service (MMS) based on a percentage (the royalty rate) of the cash value of the oil and natural gas produced and sold. As an alternative to collecting cash royalty payments, MMS has the option to take a percentage of the actual oil and natural gas produced (referred to as "taking royalties in kind") and selling it themselves or using it for other purposes, such as filling the nation's Strategic Petroleum Reserve (SPR). MMS reported collecting $7.4 billion in fiscal year 2001 and $8 billion in fiscal year 2005 in cash royalty payments and in revenue from its own royalty-in-kind sales of oil and natural gas. While these total royalty revenues increased by about 8 percent from 2001 to 2005, oil and natural gas prices rose substantially more--about 90 percent for oil and 30 percent for natural gas. Consequently, Congress asked us why oil and natural gas royalty revenues did not increase at the same pace as the increase in oil and natural gas prices."
Date: June 21, 2006
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Mineral Revenues: MMS Could Do More to Improve the Accuracy of Key Data Used to Collect and Verify Oil and Gas Royalties

Description: A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2008, the Department of Interior's Minerals Management Service (MMS) collected over $12 billion in royalties from oil and gas production from federal lands and waters. Companies that produce this oil and gas self-report to MMS data on the amount of oil and gas they produced and sold, the value of this production, and the amount of royalties owed. Since 2004, GAO has noted systemic problems with these data and recommended improvements. GAO is providing: (1) a descriptive update on MMS's key efforts to improve the accuracy of oil and gas royalty data; (2) our assessment of the completeness and reasonableness of fiscal years 2006 and 2007 oil and gas royalty data--the latest data available; and (3) factors identified by oil and gas companies that affect their ability to accurately report royalties owed to the federal government."
Date: July 15, 2009
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

An Analysis of the Reliabiltiy of Management Estimates of Expected Future Net Revenues from the Production of Proved Oil and Gas Reserves

Description: The research undertaken in this study is designed to examine the reliability of management estimates of expected future net revenues from the production of proved oil and gas reserves determined in accordance with the requirements of the prediction model specified in ASR No. 253. The issue of the required disclosure of earnings forecasts has been a topic of considerable controversy for many years. Within that controversy, the most frequently encountered opposition questions the reliability and ultimate utility of earnings forecasts. Similar opposition to both past and present forecast disclosure requirements exists in the oil and gas industry. In order to examine the reliability of management estimates of expected future net revenues, a two-part analysis was conducted. In the first part of the analysis, error metrics comparing management forecasts to actual results were computed and examined. Included in the examination were various relationships among and within the computed metrics. In the second part of the analysis an attempt was made to establish the association between the error metrics and specific related variables. It was anticipated that the degree of association determined would provide evidence of the relative accuracy of management in predicting the timing and volume of future production within the framework of the prediction model.
Date: December 1984
Creator: McCarty, Thomas M. (Thomas Michael)
Partner: UNT Libraries

The Relationship Between Tax Relief Implementation and Public School Finance in the State of Texas

Description: The problem of this study is to determine whether or not Texas public schools lost revenue when constitutionally mandated tax relief measures were implemented. The study also traces the evolution of tax relief legislation in Texas from 1969 to 1980. Superintendents from randomly selected school districts identified educational program adjustments required if revenues were reduced. Superintendents also identified educational and property tax issues of concern to district constituents.
Date: May 1982
Creator: Johnson, Scherry F. (Scherry Faye)
Partner: UNT Libraries

The U.S. Postal Service's Financial Condition: A Primer

Description: This report discusses the significant financial challenges facing the U.S. Postal Service (USPS). After running modest profits from FY2003 through FY2006, the USPS lost $45.6 billion between FY2007 and FY2013. Since FY2011, the USPS has defaulted on $16.7 billion in payments to its Retiree Health Benefits Fund (RHBF). The agency reached its $15 billion borrowing limit in FY2012 and did not reduce its total debt in FY2013. In October 2012, the USPS bolstered its liquidity by withdrawing all of the cash from its competitive products fund. This fund has not been replenished since that time.
Date: September 22, 2014
Creator: Daniel J. Richardson
Partner: UNT Libraries Government Documents Department

The U.S. Postal Service's Financial Condition: Overview and Issues for Congress

Description: This report provides an overview of the U.S. Postal Service's (USPS's) financial condition, recent legislation to alleviate the USPS's financial challenges, and possible issues for the 111th Congress. Since 1971, the USPS has been a self-supporting government agency that covers its operating costs with revenues generated through the sales of postage and related products and services.
Date: July 1, 2010
Creator: Kosar, Kevin R.
Partner: UNT Libraries Government Documents Department

Congressional Official Mail Costs

Description: The congressional franking privilege allows Members of Congress to send official mail via the U.S. Postal Service at government expense. This report provides information and analysis on the costs of franked mail in the House of Representatives and Senate.
Date: August 16, 2010
Creator: Glassman, Matthew Eric
Partner: UNT Libraries Government Documents Department

The U.S. Postal Service's Financial Condition: Overview and Issues for Congress

Description: This report provides an overview of the U.S. Postal Service's (USPS's) financial condition, recent legislation to alleviate the USPS's financial challenges, and possible issues for the 111th Congress. It also addresses current legislation that aims to improve the USPS's financial condition--H.R. 22, S. 1507, and H.R. 5746.
Date: July 29, 2010
Creator: Kosar, Kevin R.
Partner: UNT Libraries Government Documents Department

Forecasting Quarterly Sales Tax Revenues: A Comparative Study

Description: The purpose of this study is to determine which of three forecasting methods provides the most accurate short-term forecasts, in terms of absolute and mean absolute percentage error, for a unique set of data. The study applies three forecasting techniques--the Box-Jenkins or ARIMA method, cycle regression analysis, and multiple regression analysis--to quarterly sales tax revenue data. The final results show that, with varying success, each model identifies the direction of change in the future, but does not closely identify the period to period fluctuations. Indeed, each model overestimated revenues for every period forecasted. Cycle regression analysis, with a mean absolute percentage error of 7.21, is the most accurate model. Multiple regression analysis has the smallest absolute percentage error of 3.13.
Date: August 1986
Creator: Renner, Nancy A. (Nancy Ann)
Partner: UNT Libraries

Sending Mail to Members of the Armed Forces at Reduced or Free Postage: An Overview

Description: This report discusses proposed legislation to establish a free-mail-to-troops postage benefit. Various bills introduced in Congress would provide members of the Armed Forces serving overseas with free-postage vouchers every month. Recipients of these vouchers would be able to transfer them to family members or other persons in the United States, who then could use the vouchers to mail a letter or package to the troops postage-free.
Date: September 29, 2009
Creator: Kosar, Kevin R.
Partner: UNT Libraries Government Documents Department

Sending Mail to Members of the Armed Forces at Reduced or Free Postage: An Overview

Description: This report discusses proposed legislation to establish a free-mail-to-troops postage benefit. Various bills introduced in Congress would provide members of the Armed Forces serving overseas with free-postage vouchers every month. Recipients of these vouchers would be able to transfer them to family members or other persons in the United States, who then could use the vouchers to mail a letter or package to the troops postage-free.
Date: April 27, 2009
Creator: Kosar, Kevin R.
Partner: UNT Libraries Government Documents Department