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Supplemental Material: Enthalpy of Solvation Correlations for Gaseous Solutes Dissolved in Benzene and in Alkane Solvents Based on the Abraham Model

Description: This document includes supplemental material to an article titled "Enthalpy of solvation correlations for gaseous solutes dissolved in benzene and in alkane solvents based on the Abraham model," published in QSAR & Combinatorial Science.
Date: February 13, 2007
Creator: Mintz, Christina; Clark, Michael; Burton, Katherine; Acree, William E. (William Eugene) & Abraham, M. H. (Michael H.)
Partner: UNT College of Arts and Sciences
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The Outcomes of Copenhagen: The Negotiations and the Accord

Description: This document evaluates the Copenhagen climate talks, including the status of the negotiations on the key issues under the formal negotiating tracks and the provisions of the Copenhagen Accord, and draws implications for the implementation of actions in developing countries.
Date: February 2010
Creator: Averchenkova, Alina
Partner: UNT Libraries
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Border Patrol: Goals and Measures Not Yet in Place to Inform Border Security Status and Resource Needs

Description: Testimony issued by the Government Accountability Office with an abstract that begins "Since fiscal year 2011, the Department of Homeland Security (DHS) has used changes in the number of apprehensions on the southwest border between ports of entry as an interim measure for border security as reported in its annual performance plans. In fiscal year 2011, DHS reported a decrease in apprehensions, which met its goal to secure the southwest border. Our analysis of Border Patrol data showed that apprehensions decreased within each southwest border sector from fiscal years 2006 to 2011, generally mirroring decreases in estimated known illegal entries. Border Patrol attributed these decreases in part to changes in the U.S. economy and improved enforcement efforts. In addition to apprehension data, sector management collect and use other data to assess enforcement efforts within sectors. Our analysis of these data show that the percentage of estimated known illegal entrants apprehended from fiscal years 2006 to 2011 varied across southwest border sectors; in the Tucson sector, for example, there was little change in the percentage of estimated known illegal entrants apprehended over this time period. The percentage of individuals apprehended who repeatedly crossed the border illegally declined across the border by 6 percent from fiscal years 2008 to 2011. Further, the number of seizures of drugs and other contraband across the border increased from 10,321 in fiscal year 2006 to 18,898 in fiscal year 2011. Additionally, southwest border sectors scheduled more agent workdays in fiscal year 2011 to enforcement activities for patrolling the border than for any other enforcement activity. The Tucson sector, for example, scheduled 73 percent of workdays for enforcement activities; of these, 71 percent were scheduled for patrolling within 25 miles of the border. Other sectors scheduled from 44 to 70 percent of enforcement workdays for patrolling the …
Date: February 26, 2013
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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The Nation's Long-Term Fiscal Outlook: January 2007 Update

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "Since 1992, GAO has published long-term fiscal simulations of what might happen to federal deficits and debt levels under varying policy assumptions. GAO developed its long-term model in response to a bipartisan request from Members of Congress who were concerned about the long-term effects of fiscal policy. In 1992 GAO said: "The federal budget is structurally unbalanced. This will do increasing damage to the economy and is unsustainable in the long term. Regardless of the approach chosen, prompt and meaningful action is essential. The longer it is delayed, the more painful it will be." These words are as relevant today as when GAO first published them. GAO updates its simulations three times a year as new estimates become available from the Congressional Budget Office's (CBO) Budget and Economic Outlook (January), Social Security and Medicare Trustees Reports (early spring), and CBO's Budget and Economic Outlook: An Update (late summer)."
Date: February 23, 2007
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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Federal Information System Controls Audit Manual (FISCAM)

Description: Guidance issued by the Government Accountability Office with an abstract that begins "FISCAM presents a methodology for performing information system (IS) control audits of federal and other governmental entities in accordance with professional standards. This version supersedes the prior version, Federal Information System Controls Audit Manual: Volume I Financial Statement Audits, AIMD-12.19.6, January 1, 2001. The FISCAM is designed to be used primarily on financial and performance audits and attestation engagements performed in accordance with GAGAS, as presented in Government Auditing Standards (also know as the "Yellow Book"). The FISCAM is consistent with the GAO/PCIE Financial Audit Manual (FAM). Also, FISCAM control activities are consistent with NIST Special Publication 800-53 and all SP800-53 controls have been mapped to the FISCAM. The FISCAM, which is consistent with NIST and other criteria, is organized to facilitate effective and efficient IS control audits. Specifically, the methodology in the FISCAM incorporates the following: (1) A top-down, risk-based approach that considers materiality and significance in determining effective and efficient audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on business process application controls; (4) Evaluation of security management at all levels (entitywide, system, and business process application levels); (5) A control hierarchy (control categories, critical elements, and control activities) to assist in evaluating the significance of identified IS control weaknesses; (6) Groupings of control categories consistent with the nature of the risk; and (7) Experience gained in GAO's performance and review of IS control audits, including field testing the concepts in this revised FISCAM."
Date: February 2, 2009
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Military Order of the Purple Heart of the United States of America, Inc., for Fiscal Years 1997-2000

Description: Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Military Order of the Purple Heart of the United States of America, Inc., for fiscal years ended 2000, 1999, 1998, and 1997. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit reports included the auditors' opinions that the corporation's financial statements were presented fairly in accordance with generally accepted accounting principles."
Date: February 20, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Computer Security: Reported Appropriations and Obligations for Four Major Initiatives

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on fiscal years 1998 through 2000 appropriations and obligations for four major computer security initiatives, including: (1) the Federal Bureau of Investigation's National Infrastructure Protection Center (NIPC); (2) the Department of Defense's (DOD) Joint Task Force on Computer Network Defense (JTF-CND); (3) the General Services Administration's (GSA) Federal Computer Incident Response Capability (FedCIRC); and (4) GSA's Federal Intrusion Detection Network (FIDNet)."
Date: February 28, 2000
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American Society of International Law for 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 American Society of International Law for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit report contains the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: February 28, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes

Description: Correspondence issued by the General Accounting Office with an abstract that begins "GAO examined the underlying records for the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for fiscal year 2001. GAO (1) did a detailed test of transactions that represent the underlying basis of amounts distributed to AATF, (2) reviewed the Internal Revenue Service's (IRS) quarterly AATF certifications, (3) reviewed the Department of the Treasury Financial Management Service adjustments to AATF for fiscal year 2001, (4) reviewed procedures in the Office of Tax Analysis' process for estimating amounts to be distributed to AATF for the fourth quarter of fiscal year 2001, (5) compared net excise tax distributions to AATF during fiscal year 2001 and amounts reported in the financial statements prepared by the Bureau of the Public Debt for AATF and the Federal Aviation Administration's consolidated financial statements, and (6) reviewed key reconciliations of IRS records to Treasury records."
Date: February 15, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Alternative Methods for Collecting Airport Passenger Facility Charges

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "GAO identified three basic alternative methods to the current airline ticket-based method for PFC collections. These methods are not mutually exclusive and could be used by either individual airports or a group or airports:"
Date: February 14, 2013
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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K-12 Education: Characteristics of the Investing in Innovation Fund

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "From fiscal years 2010 to 2012, Education awarded over half ($493 million of $937 million) of Investing in Innovation (i3) grants funds as validation grants, and most awards went to partnerships involving nonprofit organizations. Nonprofit organizations partnering with school consortia accounted for a large portion of i3 funds largely because they have won four ($170 million) of the five scale-up grants that Education made in competitions through 2012."
Date: February 7, 2014
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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Need for Comprehensive Postal Reform

Description: Correspondence issued by the General Accounting Office with an abstract that begins "This letter responds to a request by the Chairman, Senate Committee on Governmental Affairs, for GAO's views on the need for postal reform and is based upon prior testimonies related to this issue. Since the Postal Service's transformation efforts and financial outlook had been placed on GAO's High-Risk List in April 2001, the Comptroller General has testified on several occasions about the governance, financial, operational, and human capital challenges that threaten the Service's ability to carry out its mission. If not effectively addressed in a timely manner, these challenges serve to threaten the Service's ability to remain self-supporting while providing affordable, high-quality, and universal postal services to all Americans."
Date: February 6, 2004
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Congressional Medal of Honor Society of the United States of America for 1997

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the audit report covering the financial statements of the Congressional Medal of Honor Society of the United States of America for the year ended December 31, 1997, focusing on whether the audit report complied with the financial reporting requirements of the law."
Date: February 19, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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DOD and VA Health Care: Incentives Program for Sharing Resources

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Combined, the Department of Defense (DOD) and the Department of Veterans Affairs (VA) provide health care services to about 12 million beneficiaries at an estimated cost of about $53 billion for fiscal year 2004--$26.7 billion for DOD and $26.5 billion for VA. In 1982 the Congress passed the VA and DOD Health Resources Sharing and Emergency Operations Act (Sharing Act) to promote more cost-effective use of health care resources and more efficient delivery of care. Specifically, the Congress authorized military treatment facilities and VA medical centers to enter into sharing agreements to buy, sell, and barter medical and support services. To further encourage on-going collaboration, the Congress, in section 721 of the Bob Stump National Defense Authorization Act (NDAA) for Fiscal Year 2003, directed the Secretary of Defense and the Secretary of Veterans Affairs to establish a joint incentives program to identify and provide incentives to implement, fund, and evaluate creative health care coordination and sharing initiatives between DOD and VA. To facilitate the program, each Secretary is required to contribute a minimum of $15 million from each department's appropriation into an account established in the U. S. Treasury for each fiscal year from 2004 through 2007. DOD's TRICARE Management Activity and VA's Medical Sharing Office administer the incentive fund program. The offices have jointly issued a request for proposals from DOD and VA medical facilities around the country."
Date: February 27, 2004
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Military Personnel: Guidance Needed for Any Future Conversions of Military Medical Positions to Civilian Positions

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "Since September 11, 2001, the high pace of military operations has placed significant stress on U.S. operating forces. In late 2003, the Department of Defense (DOD) reported that several studies had found that tens of thousands of military personnel were performing tasks that were not military essential and that these tasks could be performed more cost effectively by civilian or private-sector contract employees. To address this matter, DOD, in fiscal year 2004, began a multiyear initiative to convert military positions, including military health care positions, to federal civilian or contract positions. Within DOD, the Office of the Under Secretary of Defense, Personnel and Readiness (USD, P&R), has overall responsibility for issuing guidance on manpower management, which includes guidance related to determining the least costly mix of military, civilian, and contract personnel. Additionally, the Under Secretary of Defense (Comptroller) (USD (C)) and the Director, Program Analysis and Evaluation (PA&E) play key roles in determining the costs of military, civilian, and contract personnel. For example, the USD(C) is responsible for developing the composite pay rates used in developing military and civilian personnel budgets and PA&E provides leadership in developing and promoting tools, data, and methods for analyzing allocation of resources. USD, P&R also has responsibility for the Defense Health Program, which provides health care to over 9 million beneficiaries--including military servicemembers and retirees and their families and survivors. This program had estimated costs of $21 billion for fiscal year 2007 and DOD officials anticipate further significant growth in these health care costs. In fact, the costs associated with the program have doubled since fiscal year 2000 due to factors such as increased enrollment, medical inflation, and implementation of the TRICARE for Life program."
Date: February 8, 2008
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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Regulatory Review: Delay of Effective Dates of Final Rules Subject to Administration's January 20, 2001, Memorandum

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Citing the desire to "ensure that the President's appointees have the opportunity to review any new or pending regulations," the White House Chief of Staff Andrew H. Card, Jr. sent a memorandum to the heads of all executive agencies on January 20, 2001, directing them to (1) not send proposed or final regulations to the Office of the Federal Register, (2) withdraw regulations that had been sent to the Office but not yet published in the Federal Register, and (3) postpone for 60 days the effective date of regulations that had been published in the Federal Register but had not yet taken effect. GAO found that federal agencies delayed the effective dates for 90 of the 371 final rules that were subject to the memorandum. The effective dates for the remaining 281 rules were either not delayed or GAO could find no indication in the Federal Register of a delay."
Date: February 15, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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NASA Workforce: Responses to Follow-up Questions regarding the National Aeronautics and Space Administration's Use of Term Appointments

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "GAO recently completed an engagement regarding the use of term appointments by the National Aeronautics and Space Administration (NASA) for civil servant positions. Congress expanded NASA's ability to use term appointments to fill civil service positions in 2004 through the passage of the NASA Flexibility Act of 2004 (Pub. L. No. 108-201). NASA sought this flexibility to ensure that it could hire and retain the workforce it desired. In October 2008, we briefed the Congressional committee on the results of our review, and were asked to respond to additional questions several members on your committee had regarding NASA's use of term appointments. 1. What policies and procedures are in place to protect the independence of scientists and engineers hired under term appointment authority? 2. What are the rates of conversion from term to career or careerconditional appointments? 3. What policies and procedures are in place for term appointees to challenge NASA decisions regarding non conversion of their appointments? 4. What is the declination rate to employment offers at the NASA centers?"
Date: February 25, 2009
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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VA Health Care: Preliminary Findings on the Department of Veterans Affairs Health Care Budget Formulation for Fiscal Years 2005 and 2006

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "This report documents the information we provided to Congress in a briefing on February 2, 2006, in response to a request concerning the Department of Veterans Affairs (VA) internal budget formulation process. This includes information that VA develops for its budget submission to the Office of Management and Budget (OMB), but it does not include information on subsequent interactions that occur between VA and OMB. We will do additional work to incorporate information from OMB and complete our analysis in a report to be issued at a later date. Congress requested information on VA's budget formulation process because of its interest in ensuring that VA's budget forecasts are accurate and based on valid patient estimates. In response to the request for information on VA's internal budget formulation process, this report provides the following for fiscal years 2005 and 2006: (1) a description of VA's process for developing its budget submission to OMB for its medical programs, and the role of VA's actuarial model; (2) a description of the medical program activities cited by VA as needing additional funding, and how VA identified these activities; and (3) key factors in VA's budget formulation process that contributed to the requests for additional funding."
Date: February 6, 2006
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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Border Security: DHS Needs to Strengthen Its Efforts to Modernize Key Enforcement Systems

Description: Testimony issued by the Government Accountability Office with an abstract that begins "The schedule and cost for the Department of Homeland Security's (DHS) border enforcement system modernization program known as TECS Mod that is managed by Customs and Border Protection's (CBP) continue to change; while the part managed in parallel by Immigration and Customs Enforcement (ICE) is undergoing major revisions to its scope, schedule, and cost after discovering that its initial solution is not technically viable. CBP's $724 million program intends to modernize the functionality, data, and aging infrastructure of legacy TECS and move it to DHS's data centers by 2016. To date, CBP has deployed functionality to improve its secondary inspection processes to air and sea ports of entry and, more recently, to land ports of entry in 2013. However, CBP is in the process of revising its schedule baseline for the second time in under a year. Further, CBP has not developed its master schedule sufficiently to reliably manage work activities or monitor program progress. These factors raise questions about the certainty of CBP's remaining schedule commitments. Regarding ICE's $818 million TECS Mod program, it is redesigning and replanning its program, having determined in June 2013 that its initial solution was not viable and could not support ICE's needs. As a result, ICE largely halted development and is now assessing design alternatives and is revising its schedule and cost estimates. Program officials stated the revisions will be complete in spring 2014. Until ICE completes the replanning effort, it is unclear what functionality it will deliver, when it will deliver it, or what it will cost to do so, thus putting it in jeopardy of not completing the modernization by its 2015 deadline."
Date: February 6, 2014
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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Early Learning and Child Care: Federal Funds Support Multiple Programs with Similar Goals

Description: Testimony issued by the Government Accountability Office with an abstract that begins "The federal investment in early learning and child care is administered through 45 programs that provide or may support related services to children from birth through age 5, as well as five tax provisions that subsidize private expenditures in this area. Among the 45 programs, 12 have an explicit program purpose of providing early learning or child care services. These programs differ in size, target population, and structure. For example, most of them obligated less than $500 million each in fiscal year 2012, while the largest program, Head Start, obligated approximately $8 billion in that year. The remaining 33 programs identified in GAO's 2012 report permit the use of funds for delivering or supporting early learning or child care services, but this is not their explicit purpose. These programs include multipurpose block grants, such as Temporary Assistance for Needy Families, for which early learning or child care is not a primary purpose but which may nevertheless provide significant funding for child care. They also include programs that may allow funds to be used for early learning or child care, but these are not among their primary goals and do not typically account for a significant portion of available program funds. Finally, five federal tax provisions support early learning and child care by forgoing tax revenue to subsidize the private purchase of child care services. These five tax expenditures accounted for at least $3.1 billion of forgone tax revenue for the U.S. Treasury in fiscal year 2012."
Date: February 5, 2014
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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IRS Restructuring Act Implementation

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) efforts to implement provisions of the IRS Restructuring and Reform Act of 1998, focusing on: (1) what can be done to ensure that levies and seizures are done in accordance with the law; (2) IRS' balanced performance measurement system of evaluating employees; (3) the misuse of enforcement statistics in evaluating IRS employees; (4) the impact of information management systems deficiencies on IRS work and on taxpayers' rights; (5) IRS' implementation of the Restructuring Act taxpayer protections; (6) problems with IRS' sale and custody of seized property; and (7) what can be done to ensure that seizure authority is appropriately used."
Date: February 28, 2000
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Motor Carrier Safety: FMCSA Has Devoted a Small but Increasing Amount of Resources to Develop the Compliance, Safety, Accountability Program but Is Requesting a Significant Increase for Full Implementation

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "In 2004, the Federal Motor Carrier Safety Administration (FMCSA) began work on its Compliance, Safety, Accountability (CSA) initiative to improve the safety of commercial motor vehicles, such as trucks and buses. FMCSA, whose primary mission is to reduce commercial motor vehicle-related crashes, fatalities and injuries, has made progress on CSA but needs to complete both implementation throughout all states and a Carrier Safety Fitness Determination rulemaking before CSA is fully implemented. CSA represents a different, more data-driven approach to motor carrier safety. Under CSA, which introduces a new system for identifying and responding to carrier safety risks, FMCSA intends to increase the number of carriers it evaluates and reduce crashes involving commercial vehicles. In light of delays in implementing CSA, Congress is concerned about FMCSA's ability to implement the program and directed GAO to monitor the program's implementation and review FMCSA's capacity to meet milestones within its planned cost estimates. As part of this work, Congress asked us to provide detailed information on the resources FMCSA has devoted and plans to devote to implementing CSA. This report provides information on (1) the amount of actual and proposed funding for FMCSA to develop and implement CSA to date and how the funding has been used, (2) the number of staff FMCSA has employed to develop and implement CSA to date, and (3) the funding and staffing resources FMCSA anticipates it will need to fully implement CSA going forward."
Date: February 25, 2011
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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