The GAO Review, Vol. 13, Issue 2, Spring 1978
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SCULPTURES AT THE “G” STREET ENTRANCE (Compressed view) American laborers and professional workers are depicted in the bas-relief sculptures that decorate the red granite portals of the recessed entrance of the buff limestone GAO Building on “G” Street. The sculptures were designed in 1951 by Joseph Kiselewski, noted U.S. sculptor, of New York. Nine feet high and 15 feet long. the two panels curve around both sides of the entrance. They contain about 30 figures representing Americans most affected by Government programs. On the front and back covers of THEGAO REVIEWis a partial section of the two tiers that divide each panel. The panel on the right side of the entrance depicts agriculture in the top tier and mining in the bottom one. Among other themes included in this panel are fishing, warehousing, and transportation. The panel on the left side of the entrance shows the professional worker and the occupa- tions that concerned the economy in the 1950s. These included the themes of engineer- ing, science, education, and art. Themes such as the military were left out at the time, 5 years after World War II. and themes such as space, welfare. crime, and atomic energy had not yet become areas of major national concern. ~ .. ~___ Published quarterly by the U S General Accounting Office. Washington, D C 20548 Application to mail at controlled circulation rates is pending at Washington, D C 20402 For sale by the Superintendent of Dacu- ments. U S Government Printing Office, Washington, D C 20402 Price $1 80 (single copy) Subscription price’ $7 00 per year, $1 75 additional for foreign mailing Postmaster Send Forms 3579 to U S General Accounting Office. Washington, D.C. 20548 THE GAO SPRING 1978 REVIEW VOLUME 13 ISSUE 2 Future of the American City 1 -/ Contentii ELMER B. STAATS ..........Ya86,>. ..... 1 GAO's Space Renovation Effort: Project Management in the Real World LARRY A. HERRMANN .......................7J[gL)& 6 c Standard Definitions: Missing and Needed Software Tools STEVEN MERRIIT ...y$&?? 7......... 17 Works of Art at GAO I JOSEPH S. ROSAPEPE ..........................7~[r-&?3 28 6' A Summary of Actions Taken by the AlCPA To Improve the Acco ting Pr fessm JACQULYN MULLINS .... .yg.{$?d!.T.. .. 35 A Commonsense Approach to Writing Reports LOWELL MININGER ........................... 40 Building a Dynamic and Comprehensive EEO Program ALEXANDER A. SILVA ........ .7;L!:.s-! c> .. 48 A Nickel Here, a Nickel There- Returnables Are Worth the Price! D. LAMAR WHITE .............................j72f5 // 53 The Team Approach: Stirring the Pot TIMOTHY D. DESMOND ..............yg.c.C?<c& 58 The Critical Path Method Applied to GAO Reviews JOHN C. KARMENDY and THOMAS P. MON." . .=&666 The Inefficiency of Waste .......................... 73 News and Notes Foreign Bribes Are Now Illegal ....................... 77 Civilian Personnel Law Manual ....................... 77 The Two Faces of GAO ............................. 77 Federal Contracts To Be Tracked .................. 78 Cost Accounting Standards Board ................... 78 New OTA Director.. ................................ 79 The OGC Adviser .................................. 80 From Australia ..................................... 80 Paperwork Commission ............................. 80 i Ah4 Sets Up international Section. 81 New Publication on Auditing and Accounting for Grants-in-Aid . 81 Guide to Accounting Periodicals Revised . 81 Dan Borth . .. 81 Richard J. Madison . 82 Legislative Developments . .?2t!+&Lf. a4 Reflections . , . 87 GAO Staff Changes . , , . 89 Professional Activities . 96 New Staff Members . 106 Readers' Comments . 1oa elected articles in the REVIEW are indexed In the ACCOUNTANTS INDEX ublished by the American institute of Certified Public Accountants. ubiished quarterly for the professional staff of the US. General Accounting mce. ii ELMER B. STAATS ---’ COMPTROLLER GENERAL OF THE UNITED STATES Future of the American City Revitalization of urban centers is seen as necessary for social and economic progress of the Nation. GAO studies and reports in the area are outlined in this excerpt adapted from a talk by Comptroller General Staats before the Philadelphia Bar Association on December 6,1977. There is a very real question That is, the city will serve today as to whether the Ameri- primarily as home for those that can city as we have known cannot care for themselves or it-the center of commerce and those for whom society can find culture, the wellspring of indus- no alternative means of provid- try and ideas-can and should ing care-a reservation for “the survive. Indeed, there are many poor, the deviant, the unwanted, who argue that the city as the and for those who make a busi- economic and intellectual center ness or career of managing them of American society is an anach- for the rest of society.” ronism. This bleak picture, according to These observers argue that the proponents of a national policy to city no longer plays a predomi- revive and rehabilitate American nant economic or social role in cities, rests on a questionable American society and that the premise, namely that the city has realities of the market do not been found wanting in a free and allow for the maintenance of the open market situation. In fact, city at its present size or level of these analysts contend, the pres- activity. In their view, the mar- ent noncompetitive status of the ket should be allowed to operate city is a product more of con- unfettered, forcing each city to scious or unconscious Govern- find a new point of equilibrium ment policy than of the mar- with a smaller population and a ketplace. The plight of the city, further diminished level of eco- in this view, is the result primar- nomic activity. ily of national policies that favor Some observers go further, ar- new construction over rehabilita- guing that the future of the city tion, truck transport over rail- is bleak indeed. Norton Long, for roads, private automobiles over example, predicts that the late mass transit, and investment in 20th century will usher in the capital equipment rather than in era of the (‘city as reservation.” jobs or training programs. This is GAO ReviewlSpring 1978 1 FUTURE OF THE AMERICAN CITY not to imply that the economic present style of low density and advantages of locations outside discontinuous development. central cities are all illusory or Sprawled development is also that the city should occupy the much more wasteful of limited same central place in the eco- energy resources than is denser nomic sphere that it once held. urban development. Suburban and But it does argue that there is a exurban development is much less real and important role for the efficient than the city in the use of city in the American economic energy for transportation, not only and social scene, a role that far in terms of commuting but also in exceeds that of “reservation.” the energy costs of daily activities such as shopping, visiting, going to school, and delivering goods. And, A Vision for the City added to the direct use of energy by the automobile are the energy There are several factors that costs of constructing, lighting and underlie the importance of the even patrolling the new roads and American city and constitute the parking lots that are required for justification, even the require- this type of development. ment, that it be maintained and rehabilitated. In an era in which people have begun to recognize the Energy and Resource Costs limits of our natural resources and the importance of utilizing those There are also substantial resources wisely so as to conserve energy and natural resource costs wherever possible, the city has as- associated with allowing existing sumed a new role as conservator of capital facilities to go unused and land, energy, and natural to deteriorate while at the same resources. time employing scarce resources to Undeveloped land is a limited construct replacement facilities. and valuable commodity, valuable Furthermore, the energy and re- as wilderness, as a resource for source costs of maintenance and recreation and above all as the operation of capital investment are basic input for agriculture. To higher per unit in areas of less permit development of this limited dense development. At the same resource at the present rate of 5 time, they rarely allow significant million acres per year at the same service decreases in previously de- time that we are permitting al- veloped but now partially aban- ready developed land to be under- doned areas. utilized and to deteriorate makes If all these factors are taken into little sense. Furthermore, even account and if existing Federal in- where additional conversion of centives favoring suburban de- land is required for new industry velopment were reassessed, then and housing for an expanding on economic grounds alone there work force and population, it is would be a clear case for the con- certainly wasteful to maintain our tinued role of the city in American 2 GAO ReviewlSpring 1978 FUTURE OF THE AMERICAN CITY life. But there are also important ous breakdown, the urban social reasons for revitalization of neighborhood has demonstrated an the urban community. ability to continue as a cohesive The first of these social reasons and viable social institution. relates to the maintenance of Among the abundant examples of choice of lifestyles. While some strong urban neighborhoods are may perceive this merely as a the Kensington section of matter of taste, it is an important Philadelphia, the North End of component of a free society that Boston, the Stockyards area of people have the opportunity to Chicago, the Hamden section of choose among different sorts of liv- Baltimore, and the Williamsburgh ing patterns. At this time, there is area of Brooklyn. a substantial-and probably growing-number of families and individuals that would prefer an Catalyst in Society urban existence, for reasons of both style and economy. But the most important social I am not optimistically predict- reason of all is the traditional role ing, as so many did in the 1960s, of the city as the locus and catalyst that there is a real or potential of upward mobility in American flood of middle class Americans re- society.