Offices (81 - 90 of 224 items)
Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes
GAO-03-360R: Published: Jan 23, 2003. Publicly Released: Jan 23, 2003.
We evaluated fiscal year 2002 activity affecting distributions to the Highway Trust Fund (HTF).The Treasury Office of Tax Analysis' (OTA) fiscal year 2002 estimates of transfers from the HTF to the Aquatic Resources Trust Fund and the Land and Water Conservation Fund contained an additional transfer of $115.5 million from the HTF to the general fund. OTA officials advised us that this was the resu...
Commercial Aviation: Factors Affecting Efforts to Improve Air Service at Small Community Airports
GAO-03-330: Published: Jan 17, 2003. Publicly Released: Jan 17, 2003.
The airline industry, facing unprecedented financial losses as a result of the economic downturn and the terrorist attacks, has taken steps to minimize losses, including reducing or eliminating service to some small communities. In March 2002, GAO reported that small communities had almost 20 percent fewer departures in October 2001, as compared to October 2000. GAO was asked to follow up on that...
Highlights of a GAO Roundtable: The Chief Operating Officer Concept: A Potential Strategy To Address Federal Governance Challenges
GAO-03-192SP: Published: Oct 4, 2002. Publicly Released: Oct 4, 2002.
The federal government is in period of profound transition requires a comprehensive review, reassessment, reprioritization, and reengineering of what the government does, how it does business, and, in some cases, who does the government's business. Agencies will need to transform their cultures so that they are more results oriented, customer focused, and collaborative in nature. At the same time,...
Financial Management: FFMIA Implementation Necessary to Achieve Accountability
GAO-03-31: Published: Oct 1, 2002. Publicly Released: Oct 1, 2002.
The ability to produce the data needed to efficiently and effectively manage the day-to-day operations of the federal government and provide accountability to taxpayers has been a long-standing challenge at most federal agencies. To help address this challenge, the Federal Financial Management Improvement Act of 1996 (FFMIA) requires the 24 Chief Financial Officers Act agencies to implement and ma...
Budget Issues: Budget Enforcement Compliance Report
GAO-02-794: Published: Jun 14, 2002. Publicly Released: Jun 14, 2002.
The Balanced Budget and Emergency Deficit Control Act of 1985 requires that the Office of Management and Budget (OMB) and the Congressional Budget Office (CBO) issue sequestration reports annually to Congress. Overall, GAO found that OMB and CBO substantially complied with the act in fiscal year 2002. However, as in previous years, some of the required OMB and CBO reports were issued late. Further...
Transportation Infrastructure: Cost and Oversight Issues on Major Highway and Bridge Projects
GAO-02-702T: Published: May 1, 2002. Publicly Released: May 1, 2002.
GAO found problems with the costs and oversight of major highway and bridge projects because cost containment was not an explicit statutory or regulatory goal. The Federal Highway Administration (FHWA) did little to ensure that cost contentment was an integral part of the states' project management. The Department of Transportation's (DOT) Office of Inspector General and reviews by state audit an...
Single Audit: Survey of CFO Act Agencies
GAO-02-376: Published: Mar 15, 2002. Publicly Released: Mar 15, 2002.
The federal government awards $300 billion to state and local governments and nonprofit groups each year. The Single Audit Act promotes sound financial management, including effective internal controls, over these federal awards. Before the act, government relied on audits of individual grants to determine if the money was spent properly. The act replaced these grant audits with a single audit--on...
Budget Issues: Budget Enforcement Compliance Report
GAO-01-777: Published: Jun 15, 2001. Publicly Released: Jun 15, 2001.
This report assesses the compliance by the Office of Management and Budget (OMB) and the Congressional Budget Office (CBO) with the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985. Overall, GAO found that OMB and CBO substantially complied with the act, although some of the required OMB and CBO reports were issued late. GAO's work was done in accordance with generally...
Disadvantaged Business Enterprises: Critical Information Is Needed to Understand Program Impact
GAO-01-586: Published: Jun 1, 2001. Publicly Released: Jun 1, 2001.
The Department of Transportation's (DOT) Disadvantaged Business Enterprise (DBE) program seeks to remedy the effects of current and past discrimination against small businesses owned and controlled by socially and economically disadvantaged persons and to foster equal opportunity in transportation contracting. This report provides information on (1) important changes made to the program since 1999...
Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes
GAO-01-384R: Published: Feb 26, 2001. Publicly Released: Feb 26, 2001.
GAO assisted the Department of Transportation determine whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for fiscal year 2000 was supported by the underlying records. GAO agreed to (1) perform detailed tests of transactions that represent the underlying basis of amounts distributed to AATF, (2) review the Internal Revenue Service's (IRS) quarterly AATF cer...