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Environmental Protection: Information on the Purchase, Use, and Disposal of Engine Lubricating Oil

Description: A briefing report issued by the General Accounting Office with an abstract that begins "Concerned with the time, money, and resources that the federal government expends servicing its vehicle and engine fleet, the Senate Committee on Environment and Public Works asked GAO to compile information on the government's use of engine lubricating oil. GAO was asked to determine: (1) how much engine lubricating oil the federal government bought in fiscal years 1999, 2000, and 2001; (2) what costs are incurred for the disposal and recycling of engine lubricating oil; (3) what costs are incurred for changing motor oil in military and civilian fleets; (4) what logistical implications exist for the transport of engine lubricating oil during recent military operations; and (5) what options exist for reducing purchase, maintenance, and disposal costs for engine lubricating oil. To conduct its study, GAO focused on three agencies that account for 79 percent of all non-tactical vehicles owned or leased by the U.S. government: the U.S. Postal Service (USPS), the Department of Defense (DOD), and the General Services Administration (GSA). It compiled information only on engine lubricating oil used in ground vehicles and equipment and not in aircraft and ships."
Date: January 2, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Best Practices: Setting Requirements Differently Could Reduce Weapon Systems' Total Ownership Costs

Description: A chapter report issued by the General Accounting Office with an abstract that begins "For fiscal year 2003, the Department of Defense (DOD) asked for about $185 billion to develop, procure, operate, and maintain its weapon systems. This request represents an increase of 18 percent since 2001 for the total ownership costs of DOD weapon systems. Often, DOD systems need expensive spare parts and support systems after they are fielded to meet required readiness levels. DOD has been increasingly concerned that the high cost of maintaining systems has limited its ability to modernize and invest in new weapons. This report examines the best practices of leading commercial firms to manage a product's total ownership costs and determines if those practices can be applied to DOD."
Date: February 11, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Forest Service: Year-end Financial Reporting Significantly Improved, but Certain Underlying Problems Remain

Description: A letter report issued by the General Accounting Office with an abstract that begins "Since 1996, we have periodically reported on Forest Service financial management problems that we, the U.S. Department of Agriculture's (USDA) Office of the Inspector General, and other independent auditors have identified. We have designated the Forest Service financial management as a high-risk area since 1999. Because of these longstanding financial management deficiencies, the House Committee on Resource's Subcommittee on Forests and Forest Health asked GAO to report on the Forest Service's progress in correcting its financial management problems and on remaining challenges and actions underway to address those challenges."
Date: May 1, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Contract Management: High-Level Attention Needed to Transform DOD Services Acquisition

Description: A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense's (DOD) spending on service contracts approaches $100 billion annually, but recent legislation directs DOD to manage its services procurement more effectively. Leading companies transformed management practices and achieved major savings after they analyzed spending patterns and coordinated procurement. This report evaluates DOD's implementation of the legislation in light of congressional interest in promoting the use of best commercial practices for acquiring services."
Date: September 10, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Corps of Engineers: Effects of Restrictions on Corps' Hopper Dredges Should Be Comprehensively Analyzed

Description: A letter report issued by the General Accounting Office with an abstract that begins "The fiscal year 2002 Conference Report for the Energy and Water Development Appropriations Act directed GAO to study the benefits and effects of the U.S. Army Corps of Engineers' (Corps) dredge fleet. GAO examined the characteristics and changing roles of the Corps and industry in hopper dredging; the effect of current restrictions on the Corps' hopper dredge fleet; and whether existing and proposed restrictions on the fleet, including the proposal to place the McFarland in ready reserve, are justified. In addition, GAO identified concerns related to the government cost estimates the Corps prepares to determine the reasonableness of industry bids."
Date: March 31, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Homeland Security: Voluntary Initiatives Are Under Way at Chemical Facilities, but the Extent of Security Preparedness Is Unknown

Description: A letter report issued by the General Accounting Office with an abstract that begins "The events of September 11, 2001, triggered a national re-examination of the security of thousands of industrial facilities that use or store hazardous chemicals in quantities that could potentially put large numbers of Americans at risk of serious injury or death in the event of a terrorist-caused chemical release. GAO was asked to examine (1) available information on the threats and risks from terrorism faced by U.S. chemical facilities; (2) federal requirements for security preparedness and safety at facilities; (3) actions taken by federal agencies to assess the vulnerability of the industry; and (4) voluntary actions the chemical industry has taken to address security preparedness, and the challenges it faces in protecting its assets and operations."
Date: March 14, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Social Security and Minorities: Earnings, Disability Incidence, and Mortality Are Key Factors That Influence Taxes Paid and Benefits Received

Description: A letter report issued by the General Accounting Office with an abstract that begins "Although Social Security's benefit and contribution provisions are neutral with respect to race, ethnicity, and gender, concerns about the experiences of minority groups under Social Security focus on whether they benefit less than whites, particularly because of the shorter life expectancy of blacks. These concerns are related to the concept of equity, or how benefits compare with taxes. To gain a thorough understanding of the experiences of minority populations under Social Security, GAO was asked to examine (1) what socioeconomic and demographic factors influence Social Security taxes paid and benefits received and (2) how different equity measures compare across racial groups. Because of the current system's projected actuarial deficit, to conduct this study, GAO made its calculations using three policy scenarios, each of which achieves 75-year solvency: a payroll tax increase and a progressive and proportional benefit cut. Further, GAO used three measures of equity: lifetime benefit-to-tax ratios, net lifetime benefits, and real internal rates of return. GAO also examined four birth cohorts: 1931-40, 1941-45, 1946-55, and 1956-64."
Date: April 23, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Defense Space Activities: Organizational Changes Initiated, but Further Management Actions Needed

Description: A letter report issued by the General Accounting Office with an abstract that begins "In January 2001, the congressionally chartered Commission to Assess United States National Security Space Management and Organization--known as the Space Commission--reported that the Department of Defense (DOD) lacked the senior-level focus and accountability to provide guidance and oversight for national security space operations. Congress mandated that GAO provide an assessment of DOD's actions to implement the Space Commission's recommendations. Thus, GAO (1) updated its June 2002 assessment of DOD's actions to address the Space Commission's recommendations, (2) ascertained progress in addressing other long- term management concerns, and (3) assessed the extent to which DOD has developed a results-oriented management framework for space activities."
Date: April 18, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Securities Investor Protection: Update on Matters Related to the Securities Investor Protection Corporation

Description: A letter report issued by the General Accounting Office with an abstract that begins "As result of ongoing concerns about the adequacy of disclosures provided to investors about the Securities Investor Protection Corporation (SIPC) and investors' responsibilities to protect their investments, GAO issued a report in 2001 entitled Securities Investor Protection: Steps Needed to Better Disclose SIPC Policies to Investors (GAO-01-653). GAO was asked to determine the status of recommendations made to the Securities and Exchange Commission (SEC) and SIPC in that report. GAO was also asked to review a number of issues involving excess SIPC insurance, private insurance securities firms purchase to cover accounts that are in excess of SIPC's statutory limits."
Date: July 11, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Privacy: An Overview of Federal Statues Governing Wiretapping and Electronic Eavesdropping

Description: This report provides an overview of federal law governing wiretapping and electronic eavesdropping. It also appends citations to state law in the area and contains a bibliography of legal commentary as well as the text of the Electronic Communications Privacy Act (ECPA) and the Foreign Intelligence Surveillance Act (FISA). This report also includes a brief summary of the recently expired Protect America Act, P.L. 110-55 and of the Foreign Intelligence Surveillance Act of 1978 Amendments Act of 2008, P.L. 110-261 (H.R. 6304).
Date: January 13, 2003
Creator: Stevens, Gina & Doyle, Charles
Partner: UNT Libraries Government Documents Department
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SEC and CFTC Fines Follow-Up: Collection Programs Are Improving, but Further Steps Are Warranted

Description: A letter report issued by the General Accounting Office with an abstract that begins "Collecting fines ordered for violations of securities and futures laws helps ensure that violators are held accountable for their offenses and may also deter future violations. The requesters asked GAO to evaluate the actions the Securities and Exchange Commission (SEC) and Commodity Futures Trading Commission (CFTC) have taken to address earlier recommendations for improving their collection programs. The committees also asked GAO to update the fines collection rates from previous reports."
Date: July 15, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Spent Nuclear Fuel: Options Exist to Further Enhance Security

Description: A letter report issued by the General Accounting Office with an abstract that begins "Spent nuclear fuel, the used fuel periodically removed from nuclear power reactors, is one of the most hazardous materials made by man. Nuclear power companies currently store 50,000 tons of spent fuel at 72 sites in 33 states. That amount will increase through 2010, when the Department of Energy (DOE) expects to open a permanent repository for this fuel at Yucca Mountain, Nevada. Concerns have been raised since September 11, 2001, that terrorists might target spent fuel. GAO was asked to (1) review federally sponsored studies that assessed the potential health effects of a terrorist attack or a severe accident on spent fuel, either in transit or in storage, and (2) identify options for DOE to further enhance the security of spent fuel during shipping to Yucca Mountain."
Date: July 15, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Credit Unions: Financial Condition Has Improved, but Opportunities Exist to Enhance Oversight and Share Insurance Management

Description: A letter report issued by the General Accounting Office with an abstract that begins "Recent legislative and regulatory changes have blurred some distinctions between credit unions and other depository institutions such as banks. The 1998 Credit Union Membership Access Act (CUMAA) allowed for an expansion of membership and mandated safety and soundness controls similar to those of other depository institutions. In light of these changes and the evolution of the credit union industry, GAO evaluated (1) the financial condition of the industry and the deposit (share) insurance fund, (2) the impact of CUMAA on the industry, and (3) how the National Credit Union Administration (NCUA) had changed its safety and soundness processes."
Date: October 27, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Business Modernization: NASA's Challenges in Managing Its Integrated Financial Management Program

Description: A letter report issued by the General Accounting Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) spends 90 percent--$13 billion--of its budget on contractors. Yet since 1990, GAO has designated NASA's contract management as a high-risk area--in part because the agency failed to implement a financial management system to provide information needed to make key program decisions. In April 2000, NASA initiated its most recent effort to implement an effective financial management system--the Integrated Financial Management Program (IFMP). Three years into the program, GAO found NASA risks building a system that will cost more and do less than planned. As a result, the Congress requested reviews of NASA's IFMP enterprise architecture and financial reporting and program cost and schedule controls."
Date: November 21, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Local TV Act: Progress Made, but Timeliness and Cost Accounting Issues Need to be Addressed

Description: A letter report issued by the General Accounting Office with an abstract that begins "The LOCAL TV Act required that GAO perform an annual audit of the (1) administration of the provisions of the Act, and (2) financial position of each applicant who receives a loan guarantee under the Act, including the nature, amount, and purpose of investments made by the applicant. In fiscal year 2002, the LOCAL TV Program was funded; however, because it was not fully implemented in that year, there were no loan guarantee applicants for GAO to audit. Therefore, this report primarily addresses whether program administration during fiscal year 2002 satisfied the provisions of the Act."
Date: October 31, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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September 11: Overview of Federal Disaster Assistance to the New York City Area

Description: A chapter report issued by the General Accounting Office with an abstract that begins "The federal government has been a key participant in the efforts to provide aid to the New York City area to help it respond to and recover from the September 11 terrorist attacks. The President pledged, and the Congress subsequently authorized, about $20 billion in federal aid. This federal aid was provided primarily through four sources: the Federal Emergency Management Agency (FEMA), the Department of Housing and Urban Development (HUD), the Department of Transportation (DOT), and the Liberty Zone tax benefits--a set of tax benefits targeted to lower Manhattan. These sources provided 96 percent, or $19.63 billion, of the committed federal aid to the New York City area. It has been over 2 years since the attacks occurred, and many efforts have been undertaken to aid the New York City area to cope with the disaster and its many impacts. GAO was asked to describe how much and what type of federal assistance was provided to the New York City area through these four sources and how the federal government's response to this disaster differed from previous disasters. We provided a draft of this report to FEMA, DOT, HUD, and Internal Revenue Service (IRS) for their review and comment, and all four agencies generally agreed with the information presented."
Date: October 31, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Maritime Administration: Weaknesses Identified in Management of the Title XI Loan Guarantee Program

Description: A letter report issued by the General Accounting Office with an abstract that begins "Title XI of the Merchant Marine Act of 1936, as amended, is intended to help promote growth and modernization of the U.S. merchant marine and U.S. shipyards by enabling owners of eligible vessels and shipyards to obtain financing at attractive terms. The program has committed to guarantee more than $5.6 billion in ship construction and shipyard modernization costs since 1993, but it has experienced several large-scale defaults over the past few years. Because of concerns about the scale of recent defaults, GAO was asked to (1) determine whether MARAD complied with key program requirements, (2) describe how MARAD's practices for managing financial risk compare to those of selected private-sector maritime lenders, and (3) assess MARAD's implementation of credit reform."
Date: June 30, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Farmer Mac: Some Progress Made, but Greater Attention to Risk Management, Mission, and Corporate Governance Is Needed

Description: A letter report issued by the General Accounting Office with an abstract that begins "In the late 1990s, GAO found that the Federal Agricultural Mortgage Corporation (Farmer Mac), a federal government-sponsored enterprise, had significant assets in nonmission investments and analyzed its long-term viability. Recently, Congress asked GAO to report on Farmer Mac's (1) financial condition, (2) mission, (3) corporate governance, and (4) oversight provided by the Farm Credit Administration (FCA)."
Date: October 16, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Military Retiree Health Benefits: Enrollment Low in Federal Employee Health Plans under DOD Demonstration

Description: A letter report issued by the General Accounting Office with an abstract that begins "Prior to 2001, military retirees who turned age 65 and became eligible for Medicare lost most of their Department of Defense (DOD) health benefits. The DOD-Federal Employees Health Benefits Program (FEHBP) demonstration was one of several demonstrations established to examine alternatives for addressing retirees' lack of Medicare supplemental coverage. The demonstration was mandated by the Strom Thurmond National Defense Authorization Act for Fiscal Year 1999 (NDAA 1999), which also required GAO to evaluate the demonstration. GAO assessed enrollment in the demonstration and the premiums set by demonstration plans. To do this, GAO, in collaboration with the Office of Personnel Management (OPM) and DOD, conducted a survey of enrollees and eligible nonenrollees. GAO also examined DOD enrollment data, Medicare and OPM claims data, and OPM premiums data."
Date: June 6, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Law Enforcement: Better Performance Measures Needed to Assess Results of Justice's Office of Science and Technology

Description: A letter report issued by the General Accounting Office with an abstract that begins "The mission of the Office of Science & Technology (OST), within the Department of Justice's National Institute of Justice (NIJ), is to improve the safety and effectiveness of technology used by federal, state, and local law enforcement and other public safety agencies. Through NIJ, OST funds programs in forensic sciences, crime prevention, and standards and testing. To support these programs, Congress increased funding for OST from $13.2 million in 1995 to $204.2 million in 2003 (in constant 2002 dollars). GAO reviewed (1) the growth in OST's budgetary resources and the changes in OST's program responsibilities, (2) the types of products OST delivers and the methods used for delivering them; and (3) how well OST's efforts to measure the success of its programs in achieving intended results meet applicable requirements."
Date: November 14, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Pediatric Drug Research: Food and Drug Administration Should More Efficiently Monitor Inclusion of Minority Children

Description: A letter report issued by the General Accounting Office with an abstract that begins "Drug effectiveness and adverse events can vary between children and adults and among racial and ethnic groups. The Food and Drug Administration (FDA) is authorized under the pediatric exclusivity provision to grant drug sponsors 6 months of additional exclusive marketing rights for conducting clinical drug studies in children. The Best Pharmaceuticals for Children Act of 2002 (BPCA) expanded this provision to require FDA to take into account the adequacy of minority representation in pediatric exclusivity studies. BPCA also directed GAO to evaluate the representation of minorities in such studies. GAO examined the extent to which minority children are represented, whether drugs that treat diseases disproportionately affecting minority groups are studied under the provision, and FDA's monitoring of the representation of minority children in the studies. GAO reviewed related FDA documents, FDA requests for pediatric studies and final study results, and interviewed FDA officials and other experts."
Date: September 26, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Tobacco Settlement: States' Allocations of Fiscal Years 2002 and 2003 Master Settlement Agreement Payments

Description: A letter report issued by the General Accounting Office with an abstract that begins "The Master Settlement Agreement (MSA) requires four of the nation's largest tobacco companies to make annual payments to states in perpetuity as reimbursement for past health care costs related to tobacco use. The Farm Security and Rural Investment Act of 2002 requires GAO to report annually on the amount of MSA payments states receive and how they allocate these payments for the years 2002 through 2006. This report provides information on (1) the amount of MSA payments that the 46 states party to the MSA received for fiscal year 2002 and the amount these states expect to receive during fiscal year 2003; (2) states' allocations of MSA funds to various program categories for fiscal years 2002 and 2003 and changes in these allocations from prior years; and (3) changes in states' decision-making frameworks for MSA funds since fiscal year 2001. To conduct this study, GAO sent a survey to budget officials in the 46 states party to the MSA. GAO did not independently verify the accuracy of the information provided by the state budget offices."
Date: February 28, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Social Security Reform: Analysis of Reform Models Developed by the President's Commission to Strengthen Social Security

Description: A letter report issued by the General Accounting Office with an abstract that begins "Social Security is an important social insurance program affecting virtually every American family. It represents a foundation of the nation's retirement income system and provides millions of Americans with disability insurance and survivors' benefits. Over the long term, as the baby boom generation retires, Social Security's financing shortfall presents a major solvency and sustainability challenge. Numerous reform proposals have been put forward in recent years, and in December 2001 a commission appointed by the President presented three possible reform models. Senator Breaux, Chairman of the Senate Special Committee on Aging, asked GAO to use its analytic framework to evaluate the Commission's models. This framework consists of three criteria: (1) the extent to which a proposal achieves sustainable solvency and how it would affect the economy and the federal budget; (2) the balance struck between the twin goals of income adequacy and individual equity; and (3) how readily such changes could be implemented, administered, and explained to the public."
Date: January 15, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Public Accounting Firms: Required Study on the Potential Effects of Mandatory Audit Firm Rotation

Description: A letter report issued by the General Accounting Office with an abstract that begins "Following major failures in corporate financial reporting, the Sarbanes-Oxley Act of 2002 was enacted to protect investors through requirements intended to improve the accuracy and reliability of corporate disclosures and to restore investor confidence. The act included reforms intended to strengthen auditor independence and to improve audit quality. Mandatory audit firm rotation (setting a limit on the period of years a public accounting firm may audit a particular company's financial statements) was considered as a reform to enhance auditor independence and audit quality during the congressional hearings that preceded the act, but it was not included in the act. The Congress decided that mandatory audit firm rotation needed further study and required GAO to study the potential effects of requiring rotation of the public accounting firms that audit public companies registered with the Securities and Exchange Commission."
Date: November 21, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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