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 <subject>Population statistics</subject>
 <subject>Census</subject>
 <subject>Budget surplus</subject>
 <subject>Budget obligations</subject>
 <subject>Unexpended budget balances</subject>
 <subject>Reporting requirements</subject>
 <subject>Internal controls</subject>
 <subject>Financial statements</subject>
 <subject>Department of Commerce Administrative</subject>
 <subject>Management System 2000 Decennial Census</subject>
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<titleInfo>
 <title>2000 Census: Analysis of Fiscal Year 2000 Budget and Internal Control Weaknesses at the U.S. Census Bureau</title>
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<abstract>The decennial census is the nation&apos;s most comprehensive and
expensive data-gathering program. The Constitution requires a	 
decennial census of the population in order to apportion seats in
the House of Representatives. Public and private decisionmakers  
also use census data on population counts and social and economic
characteristics for a variety of purposes. The 2000 decennial	 
census covers a 13-year period of effort from fiscal years 1991  
through 2003 at an estimated cost of $6.5 billion. On September  
27, 2000, the U.S. Census Bureau reported to the Congress that it
had at least $305 million of budget savings out of its $4.5	 
billion fiscal year 2000 no-year appropriations for the 2000	 
decennial census. Of the $4.5 billion appropriated to the U.S.	 
Census Bureau for periodic censuses and programs in fiscal year  
2000. lower expenditures and obligations than planned resulted in
available balances of at least $415 million. The primary reason  
for the available balances was a lower support staff workload	 
than planned. This resulted in about $348 million of lower salary
and benefit costs for over 11,000 fewer support staff than	 
planned. Enumerator workload is largely determined by the initial
mail response rate for returned census questionnaires. The	 
initial mail response of 64 percent resulted in over three	 
million American households less than planned that did not	 
require visits by census enumerators. However, the available	 
balances from the higher mail response rate and the lower support
staff workload were partially offset by about $100 million of	 
higher salary and benefit costs for enumerators, including a	 
higher workload for unanticipated recounts. According to bureau  
data, enumerator productivity did not have a significant impact  
on budget variances for the 2000 decennial census. The bureau	 
reported the national average time to visit a household and	 
complete a census questionnaire was about the one hour estimated.
The bureau had significant internal control weaknesses for fiscal
year 2000 that resulted in an inability to develop and report	 
complete, accurate, and timely information for managing 	 
decision-making. This was due to specific internal control	 
weaknesses as well as a weak overall internal control environment
at the bureau. Specific control weaknesses for fiscal year 2000  
were related to the lack of controls over financial reporting and
financial management systems. Financial reporting issues included
(1) the inability to produce accurate and timely financial	 
statements and other financial management reports needed for	 
oversight and day-to-day management, (2) the lack of timely and  
complete reconciliations needed to validate the balances of key  
accounts, and (3) unsupported and inaccurate reported balances	 
for accounts payable and undelivered orders, two key accounts	 
needed to manage and report on unliquidated obligations.</abstract>
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 <searchTitle>GAO-02-30; 2000 Census: Analysis of Fiscal Year 2000 Budget and Internal Control Weaknesses at the U.S. Census Bureau;
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<subject>
 <topic>Population statistics</topic>
 <topic>Census</topic>
 <topic>Budget surplus</topic>
 <topic>Budget obligations</topic>
 <topic>Unexpended budget balances</topic>
 <topic>Reporting requirements</topic>
 <topic>Internal controls</topic>
 <topic>Financial statements</topic>
 <topic>Department of Commerce Administrative</topic>
 <topic>Management System 2000 Decennial Census</topic>
</subject>
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  <partNumber>Volume 113 Page 1501</partNumber>
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 <identifier type="Statute citation">113 Stat. 1501</identifier>
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  <title>United States Public Law 113 (106th Congress)</title>
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 <identifier type="public law citation">Public Law 106-113</identifier>
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